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Leonard Wilkins Case

Submitted By
Words 1246
Pages 5
Four-1
Case One:
Leonard Wilkins will qualify for the following credits:
Basic Personal Amount $11,138
Spousal ($11,138 - $8,720) 2,418
Child (Daughter) 2,255
Caregiver – Including FCA (Note One) 6,588
Total Credit Base $22,399
Rate 15%
Total Credits $ 3,360

Note One: The son qualifies for both the caregiver tax credit and the infirm dependant over 17 tax credit. In these situations, ITA 118(4)(d) requires the use of the caregiver credit. As the son is infirm, the family caregiver amount will be added to this credit. Since the son has no income, the full credit is available.
Case Two:
Pete Webb will qualify for the following credits:
Basic Personal Amount $11,138
Spousal ($11,138 - $3,920) 7,218
EI (Maximum) 914
CPP (Maximum) 2,426 …show more content…
Note Two: The claim for medical expenses is determined as follows:
Expenses For Gladys, Her Spouse, And Under 18 Dependants ($5,150 + $4,240 + $2,040 +

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