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 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 infirmity 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 2019.
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.
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