Reference no: EM132926324

Question - Mr. William Norris is 45 years old. The following fve independent Cases make varying assump-tions for the 2020 taxation year with respect to Mr. Norris' marital status and number of depen-dants. In all Cases, Mr. Norris earned employment income of $60,000 and his employer withheld the required EI premiums and CPP contributions.

Case A: Mr. Norris is married and his wife, Susan, has Net Income For Tax Purposes of $8,800. Susan's 73 year old mother, Bernice, lives with them. Bernice has a mental infrmity that is not severe enough to qualify for the disability tax credit. However, it does make her dependent on William and Susan. Because of a large investment portfolio, Bernice had Net Income For Tax Purposes of $18,000 during 2020.

Case B: 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

In each Case, calculate Mr. Norris' minimum federal Tax Payable for 2020. Indicate any carry forwards available to him and his dependants and the carry forward provisions. Ignore any tax amounts that Mr. Norris might have had withheld or paid in instalments.