Reference no: EM133173398

Questions -

Q1. Mr. And Mrs. Claus have two children. The ages of the children are 2 and 13. All the children are in good mental and physical health. During the current year, Mr. Claus has net employment income of $50000, after the deduction of employment expenses of $6,000. Mrs. Claus has net business income during this period of $80,000, after deducting business expenses of $15,000. The child care costs for the current year, all properly documented for tax purposes, are $1700. Determine the maximum deduction for child care costs that Mr. Claus should claim.

Q2. On November 3, 2019, at the request of her employer, Ms. Minnie Martin moves from Nova Scotia to Saskatchewan. She has always lived in a rented apartment and will continue to do so in Saskatchewan. The cost of the actual move, including the cost of moving her personal possessions, was $7900. In addition, she spent $10800 on a separate house hunting visit to Saskatchewan in a search for appropriate accommodation, and $1,000 as a penalty for breaking her lease in Nova Scotia. During the year, her salary totaled $50,000, of which $1000 can be allocated to the period after November 3, 2019. What is her maximum moving expense deduction for 2019?