Reference no: EM132460072

Mr. William Norris is 45 years old. The following five independent Cases make varying assumptions for the 2019 taxation year with respect to Mr. Norris' marital status and number of dependants. In all Cases, Mr. Norris earned employment income of $60,000 and his employer withheld the required EI premiums and CPP contributions.

Case : Mr. Norris is married and his wife, Susan, has Net Income for Tax Purposes of $4,410. They have one child, Martha, who is 10 years of age. Martha had no income during the year. During the year, the family had medical expenses as follows:

William                        $1,200

Susan                           1,600

Martha                            350

Total                           $3,150

Problem 1: Calculate Mr. Norris' minimum federal Tax Payable for 2019. Indicate any carry forwards available to him and his dependants and the carry forward provisions. Ignore any tax amounts that Mr. Norris might have withheld or paid in instalments.