Ebook Byrd and Chens Canadian Tax Principles 2018 2019 1St Edition Byrd Solutions Manual Full Chapter PDF

Byrd and Chens Canadian Tax
Principles 2018-2019 1st Edition Byrd

Solutions Manual
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Protected B when completed
Canada Revenue Agence du revenu
Agency du Canada
T1 GENERAL 2017
Income Tax and Benefit Return
Step 1 – Identification and other information

BC 7
Identification Information about you
Print your name and address below. Enter your social insurance number (SIN) 527 000 061
First name and initial
Year/Month/Day
Buddy-Chapter 11 Problem Enter your date of birth: 1950-08-28
Last name
Musician Your language of correspondence: English Français
Mailing address: Apt No – Street No Street name Votre langue de correspondance : X
111 WWW Street
PO Box RR Is this return for a deceased person?
If this return is for a deceased Year/Month/Day
City Prov./Terr. Postal Code person, enter the date of death:
Vancouver BC V6H 3W4
Marital status
Tick the box that applies to your marital status on
Email address
I understand that by providing an email address, I am registering for online mail. I December 31, 2017:
have read and I accept the terms and conditions on page 17 of the guide. 1 X Married 2 Living common-law 3 Widowed
Enter an email address: 4 Divorced 5 Separated 6 Single
Information about your residence Information about your spouse or

Enter your province or territory of common-law partner (if you ticked box 1 or 2 above)
residence on December 31, 2017: British Columbia Enter his or her SIN: 527 000 129
Enter his or her first name: Natasha
Enter the province or territory where
you currently reside if it is not the Enter his or her net income for 2017
same as your mailing address above: to claim certain credits: 3,000.00
If you were self-employed in 2017, Enter the amount of universal child care
enter the province or territory of benefit (UCCB) from line 117
self-employment: British Columbia of his or her return:
Enter the amount of UCCB repayment

If you became or ceased to be a resident of Canada for income tax purposes in
2017, enter the date of: from line 213 of his or her return:
Month/Day Month/Day
Tick this box if he or she was self-employed in 2017: 1
entry or departure
Do not use this area.
Do not
172 171
use this area
Protected B when completed 2
Residency information for tax administration agreements (For more information, see page 18 in the guide.)
Did you reside in the Nisga'a Lands on December 31, 2017? Yes 1 No X 2
If yes, are you a citizen of the Nisga'a Nation?
Yes 1 No 2
Elections Canada (For more information, see page 19 in the guide)
A) Do you have Canadian citizenship? Yes X 1 No 2

If yes, go to question B. If no, skip question B.
B) As a Canadian citizen, do you authorize the Canada Revenue Agency to give your name, address, date of birth, and
citizenship to Elections Canada to update the National Register of Electors? Yes X 1 No 2
Your authorization is valid until you file your next return. Your information will only be used for purposes
permitted under the Canada Elections Act, which include sharing the information with provincial/territorial
election agencies, members of Parliament, and registered political parties, and candidates at election time.
Please answer the following question

Did you own or hold specified foreign property where the total cost of amount of all such property,
at any time in 2017, was more than CAN$100,000?
See "Specified foreign property" in the guide for more information 266 Yes 1 No X 2
If yes, complete Form T1135 and attach it to your return.
If you had dealings with a non-resident trust or corporation in 2017, see "Other foreign property" in the guide.
Client: Musician, Buddy-Chapter 11 Problem SIN: 527 000 061 Printed: 2018/01/24 07:39
Step 2 - Total income

As a resident of Canada, you have to report your income from all sources both inside and outside Canada.
When you come to a line on the return that applies to you, go to the line number in the guide for more information.
Employment income (box 14 of all T4 slips) 101 16,500 00
Commissions included on line 101 (box 42 of all T4 slips) 102
Wage loss replacement contributions
(see line 101 in the guide) 103
Other employment income 104
Old Age Security pension (box 18 of the T4A(OAS) slip) 113 6,978 87
CPP or QPP benefits (box 20 of the T4A(P) slip) 114 5,500 00
Disability benefits included on line 114
(box 16 of the T4A(P) slip) 152
Other pensions and superannuation 115
Elected split-pension amount (attach Form T1032) 116
Universal Child Care Benefit (UCCB) 117
UCCB amount designated to a dependant 185
Employment insurance and other benefits (box 14 of the T4E slip) 119
Taxable amount of dividends (eligible and other than eligible) from taxable Canadian
corporations (attach Schedule 4) 120
Taxable amount of dividends other than eligible dividends,
included on line 120, from taxable Canadian corporations 180
Interest and other investment income (attach Schedule 4) 121
Net partnership income: limited or non-active partners only 122

Registered disability savings plan income 125
Rental income Gross 160 Net 126

Taxable capital gains (attach Schedule 3) 127
Support payments received Total 156 Taxable amount 128

RRSP income (from all T4RSP slips) 129 52,000 00
Other income Specify: 130
Self-employment income
Business income Gross 162 Net 135
Professional income Gross 164 78,000 00 Net 137 75,825 00
Commission income Gross 166 Net 139
Farming income Gross 168 Net 141
Fishing income Gross 170 Net 143
Workers' compensation benefits (box 10 of the T5007 slip) 144
Social assistance payments 145
Net federal supplements (box 21 of the T4A(OAS) slip) 146

Add lines 144, 145, and 146
(see line 250 in the guide). 147
Add lines 101, 104 to 143, and 147 This is your total income. 150 156,803 87
Attach only the documents (schedules, information slips, forms, or receipts) requested in the
guide to support any claim or deduction. Keep all other supporting documents.
Step 3 - Net income
Enter your total income from line 150 150 156,803 87
Pension adjustment
(box 52 of all T4 slips and box 034 of all T4A slips) 206
Registered pension plan deduction (box 20 of all T4 slips and box 032 of all T4A slips) 207
RRSP and pooled registered pension plan (PRPP) deduction
(see Schedule 7 and attach receipts) 208
PRPP employer contributions
(amount from your PRPP contribution receipts) 205
Deduction for elected split-pension amount (attach Form T1032) 210
Annual union, professional, or like dues (box 44 of all T4 slips, and receipts) 212
Universal Child Care Benefit repayment (box 12 of all RC62 slips) 213
Child care expenses (attach Form T778) 214
Disability supports deduction 215
Business investment loss Gross 228 Allowable deduction 217

Moving expenses 219
Support payments made Total 230 9,000 00 Allowable deduction 220 4,800 00
Carrying charges and interest expenses (attach Schedule 4) 221
Deduction for CPP or QPP contributions on self-employment and other earnings
(attach Schedule 8 or Form RC381, whichever applies) 222
Exploration and development expenses (attach Form T1229) 224
Other employment expenses 229
Clergy residence deduction 231
Other deductions Specify: 232
Add lines 207, 208, 210 to 224, 229, 231, and 232. 233 4,800 00 4,800 00
Line 150 minus line 233 (if negative, enter "0"). This is your net income before adjustments. 234 152,003 87
Social benefits repayment (if you reported income on line 113, 119, or 146, see line 235 in the guide)
Use the federal worksheet to calculate your repayment. 235 6,978 87
Line 234 minus line 235 (if negative, enter "0").
If you have a spouse or common-law partner, see line 236 in the guide. This is your net income. 236 145,025 00
Step 4 - Taxable income
Canadian Forces personnel and police deduction (box 43 of all T4 slips) 244
Employee home relocation loan deduction (box 37 of all T4 slips) 248
Security options deductions 249
Other payments deduction
(if you reported income on line 147, see line 250 in the guide) 250
Limited partnership losses of other years 251
Non-capital losses of other years 252
Net capital losses of other years 253
Capital gains deduction 254
Northern residents deductions (attach Form T2222) 255
Additional deductions Specify: 256
Add lines 244 to 256. 257
Line 236 minus line 257 (if negative, enter "0"). This is your taxable income. 260 145,025 00
Step 5 - Federal tax and provincial or territorial tax

Use Schedule 1 to calculate your federal tax and Form 428 to calculate your provincial or territorial tax.
Step 6 - Refund or Balance owing
Net federal tax: enter the amount from line 62 of Schedule 1 (attach Schedule 1, even if the result is "0") 420 21,138 39
CPP contributions payable on self-employment and other earnings
(attach Schedule 8 or Form RC381, whichever applies) 421
Employment Insurance premiums payable on self-employment and other eligible earnings (attach Schedule 13) 430
Social benefits repayment (amount from line 235) 422 6,978 87
Provincial or territorial tax (attach Form 428, even if the result is "0") 428 11,237 57
Add lines 420, 421, 430, 422 and 428. This is your total payable. 435 39,354 83
Total income tax deducted 437 16,100 00
Refundable Québec abatement 440
CPP overpayment (enter your excess contributions) 448
Employment Insurance overpayment (enter your excess contributions) 450
Refundable medical expense supplement (use the federal worksheet) 452
Working Income Tax Benefit (WITB) (attach Schedule 6) 453
Refund of investment tax credit (attach Form T2038(IND)) 454
Part XII.2 trust tax credit (box 38 of all T3 slips and box 209 of all T5013 slips) 456
Employee and partner GST/HST rebate (attach Form GST370) 457

Eligible educator school
supply tax credit Supplies expenses 468 X 15 00 % = 469
Tax paid by instalments 476 4,000 00
Provincial or territorial credits (attach Form 479 if it applies) 479
Add lines 437 to 479. These are your total credits. 482 20,100 00 20,100 00
Line 435 minus line 482 This is your refund or balance owing . 19,254 83
If the result is negative, you have a refund. If the result is positive, you have a balance owing.
Enter the amount below on whichever line applies.
Generally, we do not charge or refund a difference of $2 or less.
Refund 484 Balance owing 485 19,254 83
For more information on how to make your payment, see line 485 in the guide or go
to Canada.ca/payments. Your payment is due no later than April 30, 2018.
Pre-Authorized Debits (PAD)
Pre-Authorized Debits (PAD) service allows you to submit a payment to the CRA electronically on behalf of a taxpayer. Only Payment on Filing (POF) for the
Current tax year will be allowed to create PAD agreement through T1 Efilers. To set up PAD, go to T1PAD.
Direct deposit - Enrol or update (see line 484 in the guide)

You do not have to complete this area every year. Do not complete it this year if your direct deposit information has not changed.
To enrol for direct deposit, to update your banking information, or to request that all of your CRA payments you may be receiving or owed be
deposited into the same account as your T1 refund, complete lines 460, 461, and 462 below.
By providing my banking information I authorize the Receiver General to deposit in the bank account number shown below any amounts payable
to me by the CRA, until otherwise notified by me. I understand that this authorization will replace all of my previous direct deposit authorizations.
Branch Institution
number number Account number
460 _____ 461 462 ____________
(5 digits) (3 digits) (maximum 12 digits)
I certify that the information given on this return and in any documents attached is 490 X If a fee was charged for preparing this
correct and complete and fully discloses all my income. return, complete the following:
Name of preparer:
Sign here
It is a serious offence to make a false return. Telephone: (___) ___-____
EFILE number (if applicable): 489 C3099
Telephone (604) 111-1111 Date 2018-01-24
Personal information is collected under the Income Tax Act to administer tax, benefits, and related programs. It may also be used for any purpose related to the
administration or enforcement of the Act such as audit, compliance and the payment of debts owed to the Crown. It may be shared or verified with other
federal, provincial/territorial government institutions to the extent authorized by law. Failure to provide this information may result in interest payable, penalties
or other actions. Under the Privacy Act, individuals have the right to access their personal information and request correction if there are errors or omissions.
Refer to Info Source Canada.ca/cra-info-source, personal information bank CRA PPU 005.
Do not use 486

487 488
this area
RC-17-148
T1-2017 Federal Tax Schedule 1
This is Step 5 in completing your return. Complete this schedule, and attach a copy to your return.
For more information, see the related line in the guide.
Step 1 - Federal non-refundable tax credits
Basic personal amount claim $11,635 300 11,635 00 1
Age amount (if you were born in 1952 or earlier) (use federal worksheet) (maximum $7,225) 301 2
Spouse or common-law partner amount (attach Schedule 5) 303 8,635 00 3
Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older
(attach Schedule 5) 304 4
Amount for an eligible dependant (attach schedule 5) 305 5
Canada caregiver amount for other infirm dependants age 18 or older (attach Schedule 5) 307 6,883 00 6
Canada caregiver amount for infirm children under 18 years of age
Number of children born for whom you are claiming
this amount 352 x$ 2,150 = 367 7
CPP or QPP contributions:
through employment from box 16 and box 17 of all T4 slips
(attach Schedule 8 or Form RC381, whichever applies) 308 8
on self-employment and other earnings (attach Schedule 8 or Form RC381, whichever applies) 310 9
Employment Insurance premiums:
through employment from box 18 and box 55 of all T4 slips (maximum $836.19) 312 268 95 10
on self-employment and other eligible earnings (attach Schedule 13) 317 11
Volunteer firefighters' amount 362 12
Search and rescue volunteers' amount 395 13
Canada employment amount
(If you reported employment income on line 101 or line 104, see line 363 in the guide.) (maximum $1,178) 363 1,178 00 14
Public transit amount (only claim amounts from January 1 to June 30, 2017) 364 15
Home accessibility expenses (attach Schedule 12) 398 5,800 00 16
Home buyers' amount 369 17
Adoption expenses 313 18
Pension income amount (use the federal worksheet) (maximum $2,000) 314 19
Disability amount (for self) (claim $8,113, or if you were under age 18, use the federal worksheet) 316 20
Disability amount transferred from a dependant (use the federal worksheet) 318 8,113 00 21
Interest paid on your student loans 319 22
Your tuition, education, and textbook amounts (attach Schedule 11) 323 23
Tuition amount transferred from a child 324 8,000 00 24
Amounts transferred from your spouse or common-law partner (attach Schedule 2) 326 25
Medical expenses for self, spouse or common-law partner, and your
dependent children born in 2000 or later 330 2,800 00 26
Enter $2,268 or 3% of line 236 of your return, whichever is less. 2,268 00 27
Line 26 minus line 27 (if negative, enter "0") 532 00 28
Allowable amount of medical expenses for other dependants
(do the calculation at line 331 in the guide) 331 1,125 00 29
Add lines 28 and 29. 1,657 00 332 1,657 00 30
Add lines 1 to 25, and line 30. 335 52,169 95 31
Federal non-refundable tax credit rate 15 % 32
Multiply line 31 by line 32. 338 7,825 49 33
Donations and gifts (attach Schedule 9) 349 842 00 34
Add lines 33 and 34.
Enter this amount on line 47. Total federal non-refundable tax credits 350 8,667 49 35
Page 1 of 2
Step 2 - Federal tax on taxable income
Enter your taxable income from line 260 of your return. 145,025 00 36
Line 36 is more Line 36 is more

than $45,916 than $91,831 Line 36 is more
but but than $142,353 but
Complete the appropriate column Line 36 is not more than not more than not more than Line 36 is more
depending on the amount on line 36. $45,916 or less $91,831 $142,353 $202,800 than $202,800
Enter the amount from line 36. 145,025 00 37

45,916 00 91,831 00 142,353 00 202,800 00 38
Line 37 minus line 38 (cannot be negative) 0 00 2,672 00 39
x 15 % x 20.5 % x 26 % x 29 % x 33 % 40
Multiply line 39 by line 40. 774 88 41
0 00 6,887 00 16,300 00 29,436 00 46,965 00 42
Add lines 41 and 42. 30,210 88 43
Step 3 - Net federal tax

Enter the amount from line 43 30,210 88 44
Federal tax on split income (from line 5 of Form T1206) 424 45
Add lines 44 and 45. 404 30,210 88 30,210 88 46
Enter your total federal non-refundable tax credits from line 35 on the previous page. 350 8,667 49 47
Federal dividend tax credit 425 48
Minimum tax carryover (attach Form T691) 427 49
Add lines 47, 48, and 49. 8,667 49 8,667 49 50
Line 46 minus line 50 (if negative, enter "0") Basic federal tax 429 21,543 39 51
Federal foreign tax credit (attach Form T2209) 405 52
Line 51 minus line 52 (if negative, enter "0") Federal tax 406 21,543 39 53
Total federal political contributions (attach receipts) 409 610 00 54
Federal political contribution tax credit

(use the federal worksheet) (maximum $650) 410 405 00 55
Investment tax credit (attach Form T2038(IND)) 412 56
Labour-sponsored funds tax credit (see lines 413 and 414 in the guide)
Net cost of shares of a
provincially registered fund 413 Allowable credit 414 57
Add lines 55, 56, and 57. 416 405 00 405 00 58
Federal logging tax credit
Line 53 minus line 58 (if negative, enter "0")
If you have an amount on line 45 above, see Form T1206. 417 21,138 39 59
Working income tax benefit advance payments received (box 10 on the RC210 slip) 415 60
Special taxes (see line 418 in the guide) 418 61
Add lines 59, 60, and 61.
Enter this amount on line 420 of your return. Net federal tax 420 21,138 39 62
See the privacy notice on your return.

Page 2 of 2
T1-2017 Amounts for Spouse or Common-Law Partner Schedule 5
and Dependants
See the guide to find out if you can claim an amount on line 303, 304, 305, or 307 of Schedule 1. For each dependant claimed, provide the
details requested below. Attach a copy of this schedule to your return.
Line 303 - Spouse or common-law partner amount
Did your marital status change to other than married or common-law in 2017?
Month/Day
If yes, tick this box 5522 and enter the date of the change.
Base amount 11,635 00 1

If your spouse or common-law partner had an infirmity and you are entitled to the Canada caregiver
amount, enter $2,150 (see page 44 in the guide and line 304 below). 5109 + 2
Add lines 1 and 2. = 11,635 00 3
Spouse's or common-law partner's net income from page 1 of your return - 3,000 00 4
Enter this amount on line 303 of your Schedule 1. = 8,635 00 5
Line 304 – Canada caregiver amount for spouse or common-law partner, or your eligible dependant age 18 or older
Complete this calculation only if you entered $2,150 on line 5109 or line 5110 of this schedule for a person
whose net income is between $6,902 and $23,046.
Net income of this person (line 236 of his or her return) - 2
Line 1 minus line 2 (if negative, enter "0"). (maximum $6,883) = 3
If you claimed this person on line 303 or 305 of Schedule 1, enter the amount you claimed. - 4
Allowable amount for this person: line 3 minus line 4 (if negative, enter "0")
Enter this amount on line 304 of your Schedule 1. = 5
Line 305 - Amount for an eligible dependant

Did your marital status change to married or common-law in 2017?
Month/Day
If yes, tick this box 5529 and enter the date of the change.
Provide the requested information and complete the following calculation for this dependant.
First and last name: Year of birth Relationship to you Is this dependant physically or
N/A mentally infirm?
Address: Yes X No

If you are entitled to the Canada caregiver amount for your dependant (other than your infirm child
under 18 years of age), enter $2,150
(see page 44 in the guide, read the note below, and see line 304 above). 5110 + 2
Add lines 1 and 2. = 11,635 00 3
Dependant's net income (line 236 of his or her return) 5106 - 4
Enter this amount on line 305 of your Schedule 1. = 5
Note: If the dependant is your or your spouse's or common-law partner's infirm child under 18 years of age, you must
claim the Canada caregiver amount on line 367, and not on line 5110.
5000-S5
Page 1 of 2
Amounts for Spouse or Common-Law Partner and Dependants

Line 307 – Canada caregiver amount for other infirm dependants age 18 or older
(attach a separate sheet if you need more space)
Provide the requested information and complete the following calculation for each dependant.
First and last name: Eunice Musician Year of birth Relationship to you
1930 Mother
Address:

Infirm dependant's net income (line 236 of his or her return) - 9,500 00 2
Allowable amount for this dependant: line 1 minus line 2 (if negative, enter "0") (maximum $6,883) = 6,883 00 3
Enter, on line 307 of your Schedule 1, the total amount you are claiming for all dependants.
Enter the total number of dependants for whom you are claiming an amount at this line. 5112 1
5000-S5
Page 2 of 2
T1-2017 Donations and Gifts Schedule 9

For more information, see line 349 in the guide and Pamphlet P113, Gifts and Income Tax.
Attach a copy of this schedule to your return.
Eligible amount of charitable donations
Include at lines 1 to 4 all the eligible amounts of your donations made in 2017 plus donations made in any of the previous five years that have
not been claimed before. Remember, you may have charitable donations shown on your T4 and T4A slips.
Donations made to registered charities, registered Canadian amateur athletic associations,
and registered Canadian low-cost housing corporations for the aged 3,000 00 1
Donations made to government bodies (government of Canada, a province or territory, a registered municipality
in Canada, or a registered municipal or public body performing a function of government in Canada) 329 + 2
Donations made to registered universities outside Canada that are prescribed 333 + 3
Donations made to the United Nations, its agencies, and certain registered foreign charitable organizations 334 + 4
Add lines 1 to 4. Total eligible amount of charitable donations = 3,000 00 5
Donations limit
Enter your net income from line 236 of your return. 145,025 00 6 x 75% = 108,768 75 7
If line 5 is less than line 7, enter the amount from line 5 on line 13 below and continue on line 14.
Otherwise, complete lines 8 to 12, before continuing on line 13.
Gifts of depreciable property
(from Chart 2 in Pamphlet P113, Gifts and Income Tax) 337 8
Gifts of capital property
(from Chart 1 in Pamphlet P113, Gifts and Income Tax) 339 + 9
Add lines 8 and 9. = 10 x 25% = + 11
Enter the total of lines 7 and 11 or the amount on line 236
of your return, whichever is less. Total donations limit = 108,768 75 12
Donations and gifts

Allowable charitable donations. If you did not complete lines 8 to 12, enter the amount from line 5.
Otherwise, enter the amount from line 5 or line 12, whichever is less. 340 3,000 00 13
Eligible amount of cultural and ecological gifts
(see line 349 in the guide) 342 + 14
Add lines 13 and 14. = 3,000 00 15
Enter $200 or the amount from line 15, whichever is less. - 200 00 16
Line 15 minus line 16. = 2,800 00 17
If your taxable income is less than $202,800, enter "0" at line 26 and continue on line 28.
Otherwise, complete lines 18 to 27, before continuing on line 28.
Enter the amount from line 17. 18
Total of your donations made before 2016 included at lines 5
and 14, to a maximum of the amount on line 15. 354 - 19
Line 18 minus line 19 (if negative, show it in brackets) = 20
Enter the amount from line 16 or line 19, whichever is less. + 21
Add lines 20 and 21. = 22
Enter your taxable income from line 260 of your return. 23

Income threshold - 24
Line 23 minus line 24 (if negative enter "0") = 25
If you did not complete lines 18 to 25, enter "0". Otherwise, enter
the amount from line 22 or line 25, whichever is less. = 26 x 33% = + 27
If you did not complete lines 18 to 27, enter the amount from
line 17. Otherwise, enter the result of line 17 minus line 26. = 2,800 00 28 x 29% = + 812 00 29
Enter the amount from line 16. = 200 00 30 x 15% = + 30 00 31
Add lines 27, 29 and 31.
Enter this amount on line 33 on the next page. = 842 00 32
Continue on the next page.
5000-S9

Page 1 of 2
Donations and Gifts

Enter the amount from line 32 on the previous page. = 842 00 33
First-time donor super credit (FDSC)
You will be considered a first-time donor if neither you nor your spouse or common-law partner has claimed and been allowed a
charitable donations tax credit for any year after 2007. If you are considered a first-time donor continue at line 34. If you are not a
first-time donor enter the amount from line 33 on line 36.
Only gifts of money made after March 20, 2013, to a maximum of $1,000, are eligible for the FDSC.
Note: If you have a spouse or common-law partner, you can share the claim for the FDSC, but the total combined donations claimed
cannot be more than $1,000.
Enter the amount of gifts of money *

made after March 20, 2013 (Maximum $1,000) 343 = 34 x 25% = + 35
If you did not complete lines 34 and 35, enter the amount from line 33.
Otherwise, add lines 33 and 35.
Enter this amount on line 349 of Schedule 1. Donations and gifts = 842 00 36
* The amount claimed on line 343 must also be claimed on line 340 by you or your spouse or common-law partner. If the donations
are shared, the combined amount on line 343 for you and your spouse or common-law partner cannot be more than the combined
amount claimed on line 340 by both of you.

Page 2 of 2
Donations
Charitable donations
Charitable donations details
Name of organization Amount paid
Planned Parenthood Of Canada 3,000 00
Reported on slips Claim: Own slips

Total current year donations 3,000 00
Donations to U.S. organizations
Name of organization Amount paid
Total current year donations <NIL>
Other gifts
Donations made to government entities
Donations made to prescribed universities outside Canada.
Donations made to the United Nations, its agencies, and
certain charitable organizations outside Canada.
Donations made to a registered museum or cultural organization.
Community Food Program Donation (Farmers)
Charitable donations summary

U.S. Canadian Total
Total current year donations 3,000 00
Other gifts
Unclaimed donations from 2013 - 2016
Unclaimed donations from 2012 + +
Total charitable donations A = = 3,000 00 3,000 00
Net income B 145,025 00
75% of line B C = = 108,768 75
Gifts of depreciable property D
Taxable capital gains minus capital gains
deduction on gifts of capital property E + +
Add lines D and E F = =
25% of line F G + +
Add lines C and G H = = 108,768 75
Allowable U.S. donations I -
Total donations limit J = = 108,768 75 108,768 75
Allowable charitable donations 3,000 00 3,000 00

(least of lines A, J or amount required to
reduce federal tax to zero)
Charitable donations available for carryforward
Charitable donation carryforward - Canadian

Year Beginning balance Claimed in 2017 Ending balance
2012
2013
2014
2015
2016
2017
Totals
Page 1 of 2
Donations
Charitable donations
Cultural and ecological gifts (pre-February 11, 2014) carryforward
2012
2013
2014
2015
2016
2017
Totals
Ecological gifts (post-February 10, 2014) carryforward

2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
Totals
Page 2 of 2
Protected B - when completed
T1-2017 Home Accessibility Expenses Schedule 12
Complete this schedule if you had eligible home accessibility expenses and you are claiming the home accessibility tax credit. For more
information, see line 398 in the guide.
Attach a copy of this schedule to your return. Do not include receipts, but keep them in case we ask to see them later.
If you need more space, attach a separate sheet of paper.
Date of Description Amount paid

Supplier or contractor
sales slip (including all
or contract Name GST/HST No. applicable taxes)
(if applicable)
2017-01-13 Fred Nesbitt Install ramps + 5,800.00
+
Total eligible expenses = 5,800 00 1

Enter $10,000 or the amount from line 1, whichever is less. 5,800 00 2
Enter the amount claimed on line 398 of Schedule 1 by other qualifying individuals
(see line 398 in the guide). - 3
Line 2 minus line 3 Home accessibility
Enter this amount on line 398 of your Schedule 1. expenses = 5,800 00 4

Page 1 of 1
BC428
British Columbia Tax T1 General - 2017
Complete this form and attach a copy to your return. For more information, see the related line in the forms book.
Step 1 – British Columbia non-refundable tax credits
For internal use only 5609
Basic personal amount claim $10,208 5804 10,208 00 1
Age amount (if born in 1952 or earlier) (use the Provincial Worksheet) (maximum $4,578) 5808 2
Spouse or common-law partner amount
Base amount 9,614 00
Minus: his or her net income from page 1 of your return 3,000 00
Result: (if negative, enter "0") 6,614 00 (maximum $8,740) 5812 6,614 00 3
Amount for an eligible dependant
Base amount 9,614 00
Minus: his or her net income from line 236 of his or her return
Result: (if negative, enter "0") (maximum $8,740) 5816 4
Amount for infirm dependants age 18 or older (use the Provincial Worksheet) 5820 5
CPP or QPP contributions:
(amount from line 308 of your federal Schedule 1) 5824 6
Employment Insurance premiums:
(amount from line 312 of your federal Schedule 1) 5832 268 95 8
Volunteer firefighters' amount 5830 10
Search and rescue volunteers' amount 5845 11
Adoption expenses (amount from line 313 of your federal Schedule 1) 5833 12
Children's fitness amount 5838 13
Children's fitness equipment amount (50% of amount from line 5838) 5842 14
Children's arts amount 5841 15
Education coaching amount 5843 17
Pension income amount (maximum $1,000) 5836 18
Caregiver amount (use the Provincial Worksheet) 5840 8,934 00 19
Disability amount (for self)
(Claim $7,656 or, if you were under 18 years of age, use the Provincial Worksheet) 5844 20
Disability amount transferred from a dependant (use the Provincial Worksheet) 5848 7,656 00 21
Interest paid on your student loans (amount from line 319 of your federal Schedule 1) 5852 22
Your tuition and education amounts [use and attach Schedule BC(S11)] 5856 23
Tuition and education amounts transferred from a child 5860 8,800 00 24
Amounts transferred from your spouse or common-law partner [use and attach Schedule BC(S2)] 5864 25
Medical expenses:
Amount from line 330 of your federal Schedule 1 5868 2,800 00 26
Enter $2,122 or 3% of net income from line 236 of your return, whichever is less. 2,122 00 27
Line 26 minus line 27 (if negative, enter "0") 678 00 28
Allowable amount of medical expenses for other dependants
(use the Provincial Worksheet) 5872 1,125 00 29
Add lines 28 and 29. 5876 1,803 00 1,803 00 30
Add lines 1 to 25, and line 30. 5880 44,283 95 31
British Columbia non-refundable tax credit rate x 5.06 % 32
Multiply line 31 by line 32. 5884 2,240 77 33
Donations and gifts:
Amount from line 16 of your federal Schedule 9 200 00 x 5.06 % = 10 12 34
Amount from line 17 of your federal Schedule 9 2,800 00 x 14.70 % = 411 60 35
Add lines 34 and 35. 5896 421 72 421 72 36
Add lines 33 and 36. 2,662 49 37
Farmers' food donation tax credit:
Enter the amount of qualifying gifts that have also been claimed on line 37. 0 00 x 25.00 % = 5898 0 00 38
Enter this amount on line 51. British Columbia non-refundable tax credits 6150 2,662 49 39
Continue on the next page.
Page 1 of 3
Step 2 - British Columbia tax on taxable income

Enter your taxable income from line 260 of your return. 145,025 00 40
Complete the appropriate Line 40 is more Line 40 is more Line 40 is more
column depending on the than $38,898, but than $77,797, but than $89,320, but
Line 40 is $38,898 not more than not more than not more than Line 40 is more
amount on line 40. or less $77,797 $89,320 $108,460 than $108,460
Enter the amount from line 40
in the applicable column. 145,025 00 41
Line 41 minus line 42 0 00 38,898 00 77,797 00 89,320 00 108,460 00 42
(cannot be negative) 36,565 00 43
x 5.06 % x 7.70 % x 10.50 % x 12.29 % x 14.70 % 44
Multiply line 43 by line 44. 5,375 06 45
0 00 1,968 00 4,963 00 6,173 00 8,525 00 46
British Columbia tax
on taxable income 13,900 06 47
Step 3 – British Columbia tax

Enter your British Columbia tax on taxable income from line 47. 13,900 06 48
Enter your British Columbia tax on split income from Form T1206. 6151 49
Add lines 48 and 49. 13,900 06 50
Enter your British Columbia non-refundable tax credits from line 39. 2,662 49 51
British Columbia dividend tax credit:
Credit calculated for line 6152 on the Provincial Worksheet 6152 52
British Columbia minimum tax carry-over:
Amount from line 427 of federal Schedule 1 x 33.70 % = 6154 53
Add lines 51 to 53. 2,662 49 2,662 49 54
Line 50 minus line 54 (if negative, enter "0") 11,237 57 55
British Columbia additional tax for minimum tax purposes
Amount from line 117 on Form T691 x 33.70 % = 56
Add lines 55 and 56. 11,237 57 57
Provincial foreign tax credit from Form T2036 58
BC tax reduction
If your net income (line 236 of your return) is less than $32,221, complete the following calculation.
Otherwise, enter "0" on line 66 and continue on line 67.
Basic reduction Claim $444 444 00 60
Enter your net income from line 236 of your return. 145,025 00 61
Applicable rate 3.56 % 64
Multiply line 63 by line 64. 4,459 83 4,459 83 65
Line 60 minus line 65 (if negative, enter "0") 66
Logging tax credit from Form FIN 542S or Form FIN 542P 68
Go to Step 3
Page 2 of 3
Step 3 – British Columbia tax (continued)
Enter the amount from line 69 on the previous page. 11,237 57 70
British Columbia political contribution tax credit

Enter your British Columbia political contributions made in 2017. 6040 71
Credit calculated for line 72 on the Provincial Worksheet (maximum $500) 72
British Columbia employee investment tax credits

Enter your employee share ownership plan tax credit from Certificate ESOP 20. 6045 74
Enter your employee venture capital tax credit from Certificate EVCC 30. 6047 75
Add lines 74 and 75. (maximum $2,000) 76
British Columbia mining flow-through share tax credit

Enter the tax credit amount calculated on Form T1231. 6881 78
Enter the result on line 428 of your return. British Columbia tax 11,237 57 79

Page 3 of 3
Canada Revenue Agence du revenu Protected B when completed
Agency du Canada
ofStatement
Business or Professional Activities
This form is used to help calculate self-employed business and professional income.
For each business or profession, fill out a separate Form T2125.
Fill out this form and send it with your income tax and benefit return.
For more information on how to fill out this form, see Guide T4002, Self-employed Business, Professional, Commision, Farming and
Fishing Income.
Part 1 - Identification
Name Musician, Buddy-Chapter 11 Problem Your social insurance number 527 000 061
Business Name Account Number
Buddy Musician (15 characters) _____ ____ RT ____
Business address
Number Street, P.O. Box Apartment or suite
111 WWW Street
City Province or territory Postal code
Vancouver BC V6H 3W4
Fiscal Period Was 2017 your last year of business? Yes No X
From: Year/Month/Day Year/Month/Day
2017-01-01 to: 2017-12-31 Calendar Year
Main product or service Industry code 711130
composing (see the appendix in Guide T4002)
Tax shelter identification number Partnership Business Number Your percentage of
TS______ (9 digits) _________ the partnership
100.0000 %
Name and address of person or firm preparing this form
Part 2 - Internet business activities

If your webpages or websites generate business or professional income, fill in this part of the form.
How many Internet web pages and websites does your business earn income from? Enter "0" if none.
Provide up to five main webpage or website addresses, also known as uniform resource locator (URL):
http://
Percentage of your gross income generated from the webpages and websites.
(If no income was generated from the Internet, enter "0".) %
T2125 E (17)
Client: Musician, Buddy-Chapter 11 Problem SIN: 527 000 061 Printed: 2018/01/24 07:39 Buddy Musician
Part 3A – Business income
2. If you have business income, tick this box and complete this part. Do not complete parts 3A and 3B on the same form.
Gross sales, commissions, or fees (including GST/HST collected or collectible) 1
GST/HST, provincial sales tax, returns, allowances, discounts, and GST/HST adjustments (included on amount 1) 2
Subtotal : Amount 1 minus amount 2 3
(For those using the quick method) Government assistance calculated as follows:
GST/HST collected or collectible on sales, commissions and fees eligible for the
quick method 4
GST/HST remitted, calculated on (sales, commissions and fees eligible
for the quick method plus GST/HST collected or collectible) multiplied by quick
method remittance rate 5
Subtotal: Amount 4 minus amount 5 6
Adjusted gross sales : Amount 3 plus amount 6 (enter on line 8000 of Part 3C) 7
Part 3B – Professional income

3. X If you have professional income, tick this box and complete this part. Do not complete parts 3A and 3B on the same form.
Gross professional fees including work-in-progress (WIP) (including GST/HST collected or collectible) 78,000 00 8
GST/HST, provincial sales tax, returns, allowances, discounts, and GST/HST adjustments (included in
amount 8) and any WIP at the end of the year you elected to exclude 9
Subtotal: Amount 8 minus amount 9 78,000 00 10
(For those using the quick method) Government assistance calculated as follows:
GST/HST collected or collectible on professional fees eligible for the quick method 11
GST/HST remitted, calculated on (professional fees eligible for the quick method plus
GST/HST collected or collectible) multiplied by the applicable quick method remittance rate 12
Subtotal: Amount 11 minus amount 12 13
Work-in-progress (WIP), start of the year, per election to exclude WIP (see Chapter 2 of Guide T4002) 14
Adjusted professional fees : Amount 10 plus amount 13 plus amount 14 (enter on line 8000 of Part 3C) 78,000 00 15
Part 3C – Gross business or professional income
Adjusted gross sales (amount 7 of Part 3A) or adjusted professional fees (amount 15 of Part 3B) 8000 78,000 00
Plus
Reserves deducted last year 8290
Other income 8230
Subtotal: Line 8290 plus 8230 16
Gross business or professional income: Line 8000 plus amount 16 8299 78,000 00
Report the gross business or professional income from line 8299 on the applicable line of your income tax and benefit return as indicated
below:
business income on line 162;
professional income on line 164; or
commission income on line 166.
For Parts 3D, 4 and 5, if GST/HST has been remitted or an input tax credit has been claimed, do not include GST/HST when you calculate
the cost of goods sold, expenses, or net income (loss).
Part 3D – Cost of goods sold and gross profit
If you have business income, fill in this part. Enter only the business part of the costs.
Gross business income (line 8299 of Part 3C) 17
Opening inventory (include raw materials, goods in process, and finished goods) 8300
Purchases during the year (net of returns, allowances, and discounts) 8320
Direct wage costs 8340
Subcontracts 8360
Other costs 8450
Subtotal: Add the amounts above 18
Minus: Closing inventory (include raw materials, goods in process, and finished goods) 8500
Cost of goods sold : Amount 18 minus line 8500 8518 19
Gross profit (or loss): Amount 17 minus amount 19 8519
T2125 E (17) Page 2 of 4

Part 4 – Net income (loss) before adjustments
Gross business or professional income (line 8299 of Part 3C) or Gross profit (line 8519 of Part 3D) 78,000 00 a
Expenses (enter only the business part)
Advertising 8521
Meals and entertainment (allowable part only) 8523
Bad debts 8590
Insurance 8690
Interest 8710
Business taxes, licences, and memberships 8760
Office expenses 8810
Office stationery and supplies 8811
Professional fees (including legal and accounting fees) 8860
Management and administration fees 8871
Rent 8910 1,400 00
Repairs and maintenance 8960
Salaries, wages, and benefits (including employer's contributions) 9060
Property taxes 9180
Travel expenses 9200
Utilities 9220
Fuel costs (except for motor vehicles) 9224
Delivery, freight, and express 9275
Motor vehicle expenses (not including CCA) (amount 15 of Chart A) 9281
Capital cost allowance (from Area A) 9936 775 00
Allowance on eligible capital property
Other expenses = 9270
Total expenses: Total of the above amounts 9368 2,175 00 2,175 00 b
Net income (loss) before adjustments: Amount a minus amount b 9369 75,825 00
Part 5 – Your net Income (loss)

Your share of line 9369 or the amount from your T5013 slip, Statement of Partnership Income 75,825 00 c
GST/HST rebate for partners that was received in the year 9974
Total: Amount c plus line 9974 75,825 00 75,825 00 d
Other amounts deductible from your share of the net partnership income (loss) (amount 6 of Part 6) 9943
Net income (loss) after adjustments: Amount d minus line 9943 75,825 00 e
Business-use-of-home expenses (amount 16 of Part 7) 9945
Your net income (loss): Amount e minus line 9945 9946 75,825 00
Report the net income amount from line 9946 on the applicable line of your income tax and benefit return as indicated below:
business income on line 135;
professional income on line 137; or
commission income on line 139.
T2125 E (17) Page 3 of 4

Part 6 – Other amounts deductible from your share of net partnership income (loss )
Claim expenses you incurred that were not included in the partnership statement of income and expenses, and for which the partnership
did not reimburse you.
Total other amounts deductible from your share of the net partnership income (loss)
(enter this on line 9943 of Part 5)
Part 7 – Calculation of business-use-of-home expenses

Heat 1
Electricity 2
Insurance 3
Maintenance 4
Mortgage interest 5
Property taxes 6
Other expenses (specify):
7
Subtotal: Add amounts 1 to 7 8
Minus: Personal use portion of the business-use-of-home expenses 9
Subtotal: (Amount 8 minus amount 9) 10
Plus: Capital cost allowance (business part only), which means amount i of Area A minus any portion of
CCA that is for personal use or entered on line 9936 of Part 4) 11
Amount carried forward from previous year 12
Subtotal: Add amounts 10 to 12 13
Minus: Net income (loss) after adjustments (amount e of Part 5) (if negative, enter "0") 75,825 00 14
Business-use-of-home expenses available to carry forward: Amount 13 minus amount 14
(if negative, enter "0") 15
Allowable claim: The lesser of amount 13 and 14 above (enter your share of this amount on line 9945 of Part 5) 16
Part 8 – Details of other partners
Partner's first name Last name
% of partnership %
Address: $ share
% of partnership %
Address: $ share
% of partnership %
Address: $ share
% of partnership %
Address: $ share
% of partnership %
Address: $ share
Part 9 – Details of equity
Total business liabilities 9931
Drawings in 2017 9932
Capital contributions in 2017 9933

T2125 E (17) Page 4 of 4
Area A - Calculation of capital cost allowance (CCA) claim
1 2 3 4 5* 6 7 8 9 10
Class Undepreciated Cost of Proceeds of UCC after Adjustment for Base amount Rate CCA UCC at the
capital cost additions in the dispositions in additions and current-year for CCA % for the year end of the
(UCC) at the year (Areas B the year (Areas dispositions additions (1/2 (col 5 - 6) (col 7 x 8 year
start of year and C) D and E) (col 2 + 3 - 4) x (col 3 - 4)) or an adjusted (col 5 - 9)
amount)
8 7,750.00 7,750.00 3,875.00 3,875.00 20.00 775.00 6,975.00
Total CCA claim for the year (enter this amount, minus any personal part and any 775.00
CCA for business-use-of-home expenses, on line 9936 in Part 5**)
* If you have a negative amount in this column, add it to income as a recapture on line 8230, "Other income", in Part 3. If no property is left
in the class and there is a positive amount in the column, deduct the amount from income as a terminal loss on line 9270, "Other expenses",
in Part 5. Recapture and terminal loss do not apply to a Class 10.1 property. For more information, see Chapter 4 of Guide T4002.
** For information on CCA for "Calculation of business-use-of-home expenses", see "Special Situations" in Chapter 4 of Guide T4002.
Area B - Details of equipment additions in the year
1 2 3 4 5
Class Property details Total cost Personal part Business part
number (if applicable) (col 3 - col 4)
8 Roland piano 7,750.00 7,750.00
Total equipment additions in the year 9925 7,750.00
Area C - Details of building additions in the year
1 2 3 4 5
Class Property details Total cost Personal part Business part
number (if applicable) (col 3 - col 4)
Total building additions in the year 9927
Area D - Details of equipment dispositions in the year

1 2 3 4 5
Class Property details Proceeds of Personal part Business part
number disposition (if applicable) (col 3 - col 4)
Total equipment dispositions in the year 9926

Note: If you disposed of property from your business in the year, see Chapter 4 of Guide T4002, for information about your proceeds of
disposition.
Area E - Details of building dispositions in the year
1 2 3 4 5
Class Property details Proceeds of Personal part Business part
number disposition (if applicable) (col 3 - col 4)
Total building dispositions in the year 9928

Note: If you disposed of property from your business in the year, see Chapter 4 of Guide T4002, for information about your proceeds of
disposition.
Area F - Details of land additions and dispositions in the year

Total cost of all land additions in the year 9923
Total proceeds from all land dispositions in the year 9924
Note: You cannot claim capital cost allowance on land.
See the privacy notice on your return. Page 1 of 1

Medical
Medical expenses
Medical expenses - line 330
Period covered by claim: from 2017-01-01 to 2017-12-31
Description * Subject to
Payment date Name of patient Payment made to Amount Claim
of expense limitation?
2017-12-02 Buddy-Chapter 11 ProbleCanada Wide Dental ClinDental services No 1,200 00 1,200 00
2017-12-02 Natasha Musician Canada Wide Dental ClinDental services No 700 00 700 00
2017-12-02 Linda Musician Canada Wide Dental ClinDental services No 100 00 100 00
2017-12-02 Richard Musician Canada Wide Dental ClinDental services No 800 00 800 00
No
Medical expenses subtotal 2,800 00
Are you claiming medical expenses? Yes
Taxpayer Spouse
Premiums paid to private health service plans
Employee/Recipient-paid premiums for private health services plan
Québec prescription Drug Insurance Plan - 2016
Nova Scotia Seniors' Pharmacare Program
Total medical expenses - line 330 2,800 00
Page 1 of 2
Medical
Medical expenses
Allowable amount of medical expenses for other dependants - line 331
Name of other dependant Earl Musician Net income 7,500 00
* Subject to
Payment date Payment made to Description of expense Amount Claim
limitation?
2017-12-02 Canada Wide Dental Clinic Dental fees No 1,050 00 1,050 00
No
Total medical expenses 1,050 00
Are you claiming medical expenses for this dependant? Yes
Minus: 3% of line 236 of Earl Musician's return (maximum $2,268) 225 00

Allowable amount of medical expenses 825 00
Name of other dependant Eunice Musician Net income 9,500 00

* Subject to
limitation?
No
Total medical expenses
Minus : 3% of line 236 of Eunice Musician's return (maximum $2,268) 285 00

Allowable amount of medical expenses
Name of other dependant Sarah Musician Net income

* Subject to
limitation?
2017-12-20 Canada Wide Dental Clinic Dental fees No 300 00 300 00
No
Total medical expenses 300 00
Minus : 3% of line 236 of Sarah Musician's return (maximum $2,268)
Allowable amount of medical expenses 300 00
Medical expense summary

Medical expenses 330 2,800 00
Minus : 3% of line 236 of your return (maximum $2,268) 2,268 00
Subtotal 532 00
Plus medical expenses for other dependants 331 1,125 00
Allowable amount of medical expenses 332 1,657 00
Total medical expenses 1,657 00
* Limitation:
(1) Yes - Attendant care/Nursing Home (not claiming disability);
(2) Yes - Attendant care/Nursing Home (and claiming disability);
(3) Yes - Van adapted for transportation of patient requiring use of a wheelchair;
(4) Yes- Moving expenses for a patient's move to a more accessible dwelling
Page 2 of 2
OtherCredits
Other credits
Age amount - line 301
Maximum claim 7,225 00 1
Your net income from line 236 of your return 145,025 00 2
Multiply line 4 by 15% 16,289 25 5
Line 1 minus line 5 (if negative, enter "0"). Enter this amount on line 301 of Schedule 1. 6
Volunteer firefighters’ amount – line 362

Do you wish to claim this credit? Yes X No
Volunteer firefighters’ amount
Public transit passes amount (only claim amounts from January 1 to June 30, 2017) - line 364
Amounts for public transit passes from your T4 slips 1
Amounts for public transit passes from your spouse or common law partner's T4 slips 2
Amounts for public transit passes not included on your or your spouse or
common-law partner's T4 3
Amounts for public transit passes from your dependant children (under age 19) 4
Total of lines 1, 2, 3 and 4 5
Amount claimed by your spouse or common-law partner % 6
Enter this amount on line 364 of Schedule 1 7
Home buyers' amount - line 369

Do you qualify for the home buyers' amount? Yes X No
Home buyers' credit
Amount claimed by another individual
Home buyers' amount
Search and rescue volunteers’ amount – line 395

Do you wish to claim this credit? Yes X No
Search and rescue volunteers’ amount
Federal political contribution tax credit - lines 409/410

Federal political contributions from T5013 1
Other federal political contributions 610 00 2
Total of lines 1 and 2 (Enter on line 409 of your return) 610 00 3
Available credit:
75% of the first $400 300 00 4
50% of the next $350 105 00 5
33.33% of contributions over $750 6
Available credit to a maximum of $650 405 00 7
Enter this amount on line 410 of Schedule 1.
Total income tax deducted - line 437
T4 slips 500 00
T4A slips
T4A (OAS) slip
T4A (P) slip
T4A (RCA) slip
T4E slip
T4RIF slips
T4RSP slips 15,600 00
T5013 slips
T1032 line P - Pension Transferee
Québec tax deducted (if not filing Québec return)
Page 1 of 2
Subtotal 16,100 00
Less: T1032 line P - Pensioner
Total 16,100 00
Tax paid by instalments - line 476
Payment date Description Amount
2017-03-15 Instalment 1,000 00
2017-06-15 Instalment 1,000 00
2017-09-15 Instalment 1,000 00
2017-12-15 Instalment 1,000 00
Total tax paid by instalments 4,000 00
Page 2 of 2
RRSPLimit
RRSP deduction limit
2018 RRSP deduction limit
2017 earned income from line 23 below 87,525 x 18% 15,754 A
Lesser of A or $26,230 15,754
Less: 2017 pension adjustment
2018 past service pension adjustment
Plus: 2018 pension adjustment reversal from T10 slip
Subtotal 15,754
2017 RRSP deduction limit
Less: 2017 RRSP and SPP deduction
Contributions to foreign retirement plan (RC267/RC268/RC269)
Unused RRSP deduction room
2018 RRSP deduction limit 15,754
Less: RRSP contributions you made but did not deduct on your 2017 return
Additional RRSP contributions you can make and deduct on your 2018 return 15,754
2017 earned income

The line numbers in brackets below refer to the numbers on your 2017 return where you reported your income.
Employment earnings (lines 101 and 104) 16,500 1
Annual union, professional, or like dues (line 212) that relate to
your employment earnings 2
Employment expenses (line 229) that relate to your employment
earnings + 3
Add lines 2 and 3 = - 4
Line 1 minus line 4 (if negative, enter '0') = 16,500 16,500 5
Net income from a business you carried on alone or as an active partner (lines 135 to 143) + 75,825 6
Disability payments you received from the Canada or Quebec Pension Plan (line 152) + 7
Royalties for a work or invention of which you were the author or inventor (line 104) + 8
Net rental income from real property (line 126) + 9
Support payments that you include in income for the year (line 128) + 10
Net research grants you received (line 104) + 11
Employee profit-sharing plan allocation (line 104) + 12
Unemployment benefit plan payments (line 104) + 13
Income contributed to an amateur athlete trust in 2017 + 14
Other income + 15
Add lines 5 to 15 = 92,325 16
Current-year loss from a business you carried on alone or as an active partner (lines 135 to 143) + 17
Amount included at line 6 above that represents the taxable portion of gains on the disposition of eligible capital
property + 18
Current-year rental loss from real property (line 126) + 19
Support payments that you deduct for the year (line 220) + 4,800 20
Other deductions + 21
Add lines 17 to 21 = 4,800 22
Earned income - Pre-bankruptcy + 23
2017 earned income (line 16 minus line 22 plus line 23) = 87,525 24
Page 1 of 1
Repay
Social benefits repayment
Line 235 - Social benefits repayment
EI benefits repayment from line 14 in Chart 1 1
OAS and net federal supplements repayment from line 18 in Chart 2 6,978 87 2
Social benefits repayment. Enter this amount on lines 235 and 422 of your return. 6,978 87 3
Chart 1 - Employment Insurance (EI) benefits repayment

Enter the amount from box 15 if the
repayment rate in box 7 is 30% 1
Enter the amount from box 30 2
Line 1 minus line 2 (if negative, enter "0") 3
Enter the amount from line 234 of your return 152,003 87 4
Universal Child Care Benefit repayment (from line 213 of your return) 5
RDSP income repayment (included in the amount at line 232 of your return) 6
Add lines 4, 5 and 6 152,003 87 7
Universal Child Care Benefit (UCCB) (from line 117 of your return) 8
Registered disability savings plan (RDSP) income (line 125 of your return) 9
Line 7 minus lines 8 and 9 (if negative enter 0) 152,003 87 10
Minus: base amount 64,125 00 11
Line 10 minus line 11 (if negative, enter "0") 87,878 87 87,878 87 12
Enter the amount from line 3 or 12, whichever is less 13
EI benefits repayment:
Multiply the amount on line 13 by 30% 14
Chart 2 - Old Age Security (OAS) and net federal supplement repayment
Amount from line 113 of your return 6,978 87 1
Amount from line 146 or your return 2
Add lines 1 and 2. 6,978 87 3
Overpayment of Old Age Security benefits recovered (box 20 of your T4A(OAS) slip) 4
Amount from line 234 of your return 152,003 87 6

EI benefits repayment from line 14 in chart 1 7
Universal Child Care Benefit (UCCB) (line 117 of your return) 8
Registered disability savings plan (RDSP) income (line 125 of your return) 9
Add lines 7, 8 and 9 10
Line 6 minus line 10 152,003 87 11
Universal Child Care Benefit repayment (line 213 of your return) 12
RDSP income repayment (included in the amount at line 232 of your return) 13
Add lines 11, 12 and 13. 152,003 87 14
Multiply the amount on line 16 by 15% 11,582 38 17
OAS and net federal supplements repayment: Enter line 5 or line 17, whichever is less 6,978 87 18
Other payments deduction

Other payments from line 147 of your return 1
Less: Net federal supplements repaid 2
Other payments deduction (Enter this amount on line 250 of your return) 3
Page 1 of 1
Support payments
Support
Support payments received
Exempt under a
Description Amount received Taxable amount
tax treaty?
No
Totals (lines 156 and 128 of your return)
Support payments made

Allowable
First name of recipient Last name SIN Amount paid
deduction
Lori Musician 527 000 319 4,800.00 4,800.00
Dolly Nurse 527 000 582 4,200.00
___ ___ ___
Totals (lines 230 and 220 of your return) 9,000.00 4,800.00
Page 1 of 1
Dependant
Dependant information

Dependant #1 Dependant #2 Dependant #3 
Social Insurance Number ___ ___ ___ ___ ___ ___ ___ ___ ___
First name Linda Larry Donna
Last name Musician Musician Musician
Relationship Daughter Son Daughter
Birthdate 2012-04-01 2013-04-01 2014-04-01
Net income
Claim as eligible dependant? No No No
Dependant claiming GST credit? No No No
Dependant claiming PST No No No
credit (ON, MB)?
Did dependant live with you in 2017? Yes Yes Yes
Street address 111 WWW Street 111 WWW Street 111 WWW Street
P.O. Box, R.R.
Apt No.
City Vancouver Vancouver Vancouver
Province BC BC BC
Postal code V6H 3W4 V6H 3W4 V6H 3W4
Province of residence on 2017/12/31 British Columbia British Columbia British Columbia
Disability/infirmity
Qualify for disability amount? No No No
Mentally or physically infirm? No No No
If yes, state nature of infirmity
Caregiver amount for infirm (S1 307) No No No
Claim on Schedule 5
Caregiver
% Claim on Schedule 5?
Claim on Schedule 5
Disability supplement (under age 18)
Maximum supplement A
Child / attendant care expenses
claimed for dependant by anyone
Base amount
Supplement reduction B
Disability supplement (A-B)
Children's fitness amount
Eligible fitness expenses
Percentage claim 100.00 100.00 100.00
Children's arts amount
Eligible children's art expenses
Percentage claim 100.00 100.00 100.00
Transfers from dependants
Tuition fees (T2202 and TL11)
Education - # months part time
Education - # months full time
Unused tuition/education from 2016
Net income
Deductions from net income
Non-refundable amounts
(lines 3 to 15 of Schedule 1)
Provincial transfers from dependants
(lines 5812 to 5845)
Page 1 of 4
Dependant #4

Dependant #5 Dependant #6 
Social Insurance Number ___ ___ ___ 527 000 285 ___ ___ ___
First name Donald Richard Sarah
Last name Musician Musician Musician
Relationship Son Son Daughter
Birthdate 2015-04-01 2000-03-15 1997-09-02
Net income 2,800.00
credit (ON, MB)?
Did dependant live with you in 2017? Yes Yes Yes
Street address 111 WWW Street 111 WWW Street 111 WWW Street
P.O. Box, R.R.
Apt No.
City Vancouver Vancouver Vancouver
Province BC BC BC
Postal code V6H 3W4 V6H 3W4 V6H 3W4
Province of residence on 2017/12/31 British Columbia British Columbia British Columbia
Qualify for disability amount? No No No
Mentally or physically infirm? No No No
If yes, state nature of infirmity
Caregiver amount for infirm (S1 307) No No No
Claim on Schedule 5
Caregiver
Claim on Schedule 5
Base amount
Percentage claim 100.00 100.00
Percentage claim 100.00 100.00
Tuition fees (T2202 and TL11) 3,000.00 9,600.00
Education - # months full time 4 12
Net income 2,800.00
(lines 5812 to 5845)
Page 2 of 4

Dependant #7 Dependant #8 Dependant #9 
Social Insurance Number ___ ___ ___ ___ ___ ___ ___ ___ ___
First name Eunice Earl
Last name Musician Musician
Relationship Mother Father N/A
Birthdate 1930-04-10 1928-11-16
Net income 9,500.00 7,500.00
credit (ON, MB)?
Did dependant live with you in 2017? Yes Yes No
Street address 111 WWW Street 111 WWW Street
P.O. Box, R.R.
Apt No.
City Vancouver Vancouver
Province BC BC
Postal code V6H 3W4 V6H 3W4 ___ ___
Province of residence on 2017/12/31 British Columbia British Columbia NA
Qualify for disability amount? Yes No No
Mentally or physically infirm? Yes No No
If yes, state nature of infirmity blind
Caregiver amount for infirm (S1 307) Yes No No
Claim on Schedule 5 6,883.00
Caregiver
Claim on Schedule 5
Base amount
Percentage claim
Percentage claim
Tuition fees (T2202 and TL11)
Education - # months full time
Net income 9,500.00 7,500.00
(lines 5812 to 5845)
Page 3 of 4
Child care expense details
(Please use the drop down list to select the first name of an eligible child)
Child first name Organization or name SIN # weeks* Amount Claim
___ ___ ___
Total
*Enter the # of weeks spent at boarding school, overnight sports school or overnight camp.
Transfer from dependants
Disability transfer from dependant
SIN ___ ___ ___ Disability amount A 8,113.00
First name Eunice Taxable income 9,500.00
Last name Musician Basic personal amount 11,635.00
Birthdate 1930-04-10 Age amount 7,225.00
Maximum available for transfer (A-B) 8,113.00 Other amounts - lines 3 to 20
Disability transfer 8,113.00 of Schedule 1
Adjusted taxable income B 0.00
Tuition and education transfer from dependant (post-secondary)
SIN ___ ___ ___ Tuition and education amount A 5,000.00
First name Sarah Taxable income 0.00
Birthdate 1997-09-02 Age amount
Tuition and education transfer 5,000.00 of Schedule 1
Unused tuition and education from 2016
SIN 527 000 285 Tuition and education amount A 3,000.00
First name Richard Taxable income 2,800.00
Birthdate 2000-03-15 Age amount
Tuition and education transfer 3,000.00 of Schedule 1
Unused tuition and education from 2016
Page 4 of 4
Summary
2017 Tax Summary (Federal)
Buddy-Chapter 11 Problem Buddy-Chapter 11 Problem
Total income Non-refundable tax credits
Employment * 101 16,500 Basic personal amount 300 11,635
Old Age Security 113 6,979 Age amount 301
CPP/QPP benefits 114 5,500 Spouse / eligible dependant * 303 8,635
Other pensions 115 Family caregiver amount 367
Split-pension amount 116 Infirm/caregiver * 304 6,883
Universal Child Care Benefit 117 CPP/QPP/PPIP/EI * 308 269
Employment Insurance 119 Volunteer firefighters' amount* 362
Taxable dividends 120 Canada employment amount 363 1,178
Interest 121 Public transit passes amount 364
Limited partnership 122 Home accessibility expenses 398 5,800
RDSP 125 Home buyers’ amount * 369
Rental 126 Adoption expenses 313
Taxable capital gains 127 Pension income amount 314
Support payments 128 Disability amount 316
RRSP 129 52,000 Transfers * 318 16,113
Other 130 Interest on student loans 319
Self-employment * 135 75,825 Tuition / education 323
Workers' compensation and Medical expenses 332 1,657
social assistance 147
Credit at 15% 338 7,825
Total income 150 156,804 Donations and gifts 349 842
Non-refundable tax credits 350 8,667
Net income Total payable
RPP 207 Federal tax 404 30,211
RRSP * 208 Non-refundable tax credits 350 8,667
Split-Pension Deduction 210 Dividend tax credit 425
Union and professional dues 212 Min. tax carry-over/other * 426
UCCB repayment 213 Basic federal tax 429 21,543
Child care expenses 214 Non resident surtax
Disability supports deduction 215 Foreign tax credits / other 405
Business investment loss 217
Federal tax 406 21,543
Moving expenses 219
Political/inv. tax credit/other * 410 405
Support payments 220 4,800 Labour-sponsored tax credit 414
Carrying charges and interest 221
Alternative minimum tax 417
CPP/QPP/PIPP * 222
WITB Prepayment (RC210) 415
Exploration and development 224
Special Taxes 418
Employment expenses 229
Net federal tax 420 21,138
Social benefits repayment 235 6,979 CPP contributions payable 421
Other deductions * 231
EI self-employment 430
Net income 236 145,025 Social benefits repayment 422 6,979
Taxable income
Provincial/territorial tax 428 11,238
Canadian Forces personnel 244 Total payable 435 39,355
Total credits
Home relocation loan 248
Income tax deducted * 437 16,100
Security options deductions 249
QC or YT abatement * 440
Other payments deduction 250
CPP/EI overpayment * 448
Losses of other years * 251
Medical expense supplement 452
Capital gains deduction 254
WITB (Schedule 6) 453
Northern residents 255
Other credits * 454
Additional deductions 256
GST/HST rebate 457
Taxable income 260 145,025
School supply credit 469
Instalments 476 4,000
2018 Estimated Buddy-Chapter 11 Problem
GST/HST credit
Provincial tax credits 479
Provincial tax credit

Total credits 482 20,100
Child Tax Benefit Balance owing (refund) 19,255
RRSP contribution limit 15,754 00 Combined balance (refund) 19,255
* More than one line is considered
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Thus, even at Medîna, sedition spread,
and from thence messages reached the Aly expostulates with
provinces that the sword would soon be Othmân.
needed there at home, rather than in foreign parts. So general was
the contagion that but few are named as having escaped it.[469]
Moved by the leading citizens, Aly repaired to Othmân and said:
—‘The people bid me expostulate with thee. Yet what can I say to
thee—son-in-law as thou wast of the Prophet and his bosom friend—
that thou already knowest not as well as I? The way lieth plain and
wide before thee; but thine eyes are blinded that thou canst not see
it. If blood be once shed, it will not cease to flow until the Day of
Judgment. Right will be blotted out, and treason rage like the
foaming waves of the sea.’ Othmân complained, and not without
reason, of the unfriendly attitude assumed by Aly himself. ‘For my
own part,’ he said, ‘I have done my best; and as for the men ye
speak of, did not Omar himself appoint Moghîra to Kûfa; and if Ibn
Aámir be my kinsman, is he any the worse for that?’ ‘No,’ replied Aly;
‘but Omar kept his lieutenants in order, and when they did wrong he
punished them; whereas thou treatest them softly, because they are
thy kinsmen.’[470] ‘And Muâvia, too,’ continued the Caliph; ‘it was
Omar who appointed him to Syria.’ ‘Yes,’ answered Aly; ‘but I swear
that even Omar’s slaves did not stand so much in awe of their
master, as did Muâvia. But now he doth whatever he pleaseth, and
saith It is Othmân. And thou, knowing it all, leavest him alone!’ So
saying, Aly turned and went his way.
As Aly’s message professed to come
from the people, Othmân went straightway Othmân appeals to the
to the pulpit and addressed the multitude people.
then assembled for prayer in the Great Mosque. He reproached
them for giving vent to their tongues and following evil leaders,
whose object it was to blacken his name, exaggerate his faults, and
hide his virtues. ‘Ye blame me,’ he said, ‘for things which ye bore
cheerfully from Omar. He trampled on you, beat you about with his
whip, and abused you. And yet ye took it all patiently from him, both
in what ye liked and what ye disliked. I have been gentle with you;
bended my back unto you; withheld my tongue from reviling, and my
hand from smiting. And now ye rise up against me!’ Then, after
dwelling on the prosperity of his reign at home and abroad, and the
many benefits that had accrued to them therefrom, he ended thus:
—‘Wherefore, refrain, I beseech you, from your abuse of me and of
my governors, lest ye kindle the flames of sedition and revolt
throughout the empire.’ The appeal (we are told) was marred by his
cousin Merwân, who at its close exclaimed, ‘If ye will oppose the
Caliph, we shall soon bring it to the issue of the sword.’ ‘Be silent!’
cried Othmân, ‘and leave me with my fellows alone. Did I not tell
thee not to speak?’ So Merwân remained silent, and Othmân
descended from the pulpit. The harangue had no effect for good.
The discontent spread, and the gatherings against the Caliph
multiplied.[471]
Thus ended the eleventh year of
Othmân’s reign. Near the close of it was Close of Othmân’s eleventh
year.
held a memorable council, of which we
shall read in the following chapter. The Caliph performed the
pilgrimage as usual. He had done so every year. But this was to be
his last.
CHAPTER XXXIII.
THE OUTLOOK DARKENS.
A.H. XXXIV.—XXXV. A.D. 655.
The unhappy Caliph was now being

hurried on, by the rapid course of events, Contumelious treatment of
helplessly to his sad end. Abd al Rahmân, Othmân.
who, no doubt, felt a large measure of responsibility from the share
he took in the nomination of Othmân, was about this time removed
by death. But even he was dissatisfied; and one of the first open
denunciations of Othmân’s unscrupulous disregard of law—small it
might be, but significant—is attributed to him. A fine camel, having
come in with the tithes of a Bedouin tribe, was presented by the
Caliph, as a rarity, to one of his kinsfolk. Abd al Rahmân,
scandalised at the misappropriation of religious property devoted to
the poor, laid hands upon the animal, slaughtered it, and divided the
flesh among the people. The personal reverence attaching
heretofore to the ‘Successor of the Prophet of the Lord,’ gave place
to slight and disregard. Even in the streets, Othmân was greeted
with cries, demanding that he should depose Ibn Aámir and the
godless Abu Sarh, and put away from him Merwân, his chief adviser
and confidant. Nor had he any countenance or support whatever
from the people excepting his immediate kinsmen, and reliance upon
them only aggravated the clamour of the discontented.[472]
The conspirators canvassed in the
dark. They had been hitherto burrowing Othmân sends forth
carefully under ground. But now their messengers to inquire into
the feeling in the provinces.
machinations every here and there were
coming to the light, and rumours of treason began to float abroad.
The better affected classes in the great cities felt uneasy; alarm crept
over all hearts. Letters were continually received at Medîna, asking
what these ominous sounds of warning meant, and what catastrophe
was at hand. The chief men of Medîna kept coming to the Caliph’s
court for tidings; but, notwithstanding the sullen mutterings of nearing
tempest, the surface yet was still. At last, by their advice, Othmân
despatched four trusty persons one to each of the great centres,
Damascus, Kûfa, Bussorah, and Fostât, with a commission to watch
and report whether any suspicious symptoms were transpiring
anywhere.[473] Three returned saying that they discovered nothing
unusual in the aspect of affairs. The fourth, Ammâr, was looked for in
vain; he had, in fact, been tampered with and gained over by the
Egyptian faction. Thereupon Othmân despatched a royal edict to all
the provinces as follows:—At the coming pilgrimage the various
governors would, according to custom, present themselves at court;
whoever, then, had cause of complaint against them, or any other
ground of dissatisfaction, should come forward on that occasion and
substantiate the same, when wrong would be redressed; or else it
behoved them to withdraw the baseless calumnies which were
troubling men’s minds. Proclamation was made accordingly. The
plaintive appeal was understood; and the people in many places
when they heard it wept, and invoked mercy on their Caliph.
The governors repaired to Medîna at
the time appointed, but no malcontent Conference of Governors at
came forward to make complaint. Medîna. 655.
a.h. XXXIV. a.d.
Questioned by Othmân, his lieutenants

knew not of any grievance, real and substantial. To the outward eye,
everything was calm; and even the royal messengers sent to make
inquisition had returned without laying hand on anything amiss. But
all knew of the cancerous sore in the body politic, and of its
spreading rapidly. The wretched Caliph invoked their pity and their
counsel. But they could offer nothing of which he might lay hold. One
advised that the conspirators should be arrested and the ringleaders
put to death; another that the stipends should be forfeited of all
disloyal men; a third that the unquiet spirits amongst the people
should be diverted by some fresh campaign; others that the
governors should amend their ways. Othmân was bewildered; one
thing only he declared, that to measures of severity he never would
assent; the single remedy he could approve was the sending of fresh
expeditions to foreign parts.[474]
Nothing was settled to avert the crisis,
and the governors departed as they came. Othmân declines help from
When Muâvia made ready to leave, he Muâvia.
once more warned Othmân of his danger, and entreated that he
would retire with him to Syria, where a loyal people were ready to
rally round him. But the Caliph answered: ‘Even to save my life I will
not quit the land wherein the Prophet sojourned, nor the city wherein
his sacred person resteth.’ ‘Then let me send an army to stand by
thee.’ ‘Nay, that I will not,’ responded Othmân firmly; ‘I never will put
force on those who dwell around the Prophet’s home, by quartering
bands of armed men upon them.’ ‘In that case,’ replied Muâvia, ‘I
see nought but destruction awaiting thee.’ ‘Then the Lord be my
defence,’ exclaimed the aged Caliph, ‘and that sufficeth for me.’[475]
‘Fare thee well!’ said Muâvia, and he departed, to see his face no
more.
As he took the road to Syria, Muâvia
passed by a group of the Coreish, amongst Muâvia retires, warning the
whom were Aly and Zobeir. He stayed for a Coreish.
moment to drop a warning word into their ears. They were drifting
back, he said, into the anarchy of ‘the days of Ignorance’ before
Islam. The Lord was a strong Avenger of the weak and injured ones.
‘To you’—and these were his last words—‘to you I commit this
helpless aged man. Help him, and it will be the better for you. Fare
ye well.’ And so saying he passed on his way. The company
remained some time in silence. At last Aly spoke: ‘It will be best done
as he hath said.’ ‘By the Lord!’ added Zobeir, ‘there never lay a
burden heavier on thy breast, nor yet on ours, than this burden of
Othmân’s to-day.’
CHAPTER XXXIV.
THE PLOT RIPENS. CONSPIRATORS ATTACK MEDINA. DEATH
OF OTHMAN.
A.H. XXXV. A.D. 656.
The plot was now rapidly coming to a

head, and a plan of action had been Plot to surprise Medîna. End
already fixed. While the lieutenants of the of a.h. XXXIV. Summer of
a.d. 655.
Caliph were absent from their posts on the
occasion just described, the conspirators were to issue from Kûfa,
Bussorah, and Fostât, so as to converge upon Medîna in combined
and menacing force. There, in answer to the Caliph’s challenge, they
would present an endless roll of complaints, and cry loudly for
redress, reform, and the removal of their governors. If the request
were denied, they would demand the abdication of Othmân, and, in
the last resort, enforce their demand at the point of the sword. But as
to a successor they were not agreed. Kûfa was for Zobeir; Bussorah
was for Talha; Egypt’s favourite was Aly.
The scheme, being immature, at first
miscarried. But months later, in the middle The conspirators set out for
Medîna. Shawwâl, XXXV.
of the following year, it was revived and April, a.d. 656.
preparations made in secret for giving it
effect. Under the pretext of visiting Mecca, and there performing the
Lesser Pilgrimage, the concerted movement at last took place, two
or three months before the annual pilgrimage.[476] Abu Sarh, the
Governor of Egypt, on learning of the treasonable design, at once
despatched a messenger to apprise Othmân. In reply he was
ordered to pursue the rebels; he did so, but it was too late; they had
marched beyond his reach. On turning back, he found Egypt in the
hands of the traitor, son of Abu Hodzeifa,[477] and fleeing for his life,
took refuge across the border, in Palestine. Amongst the insurgent
leaders of Egypt was Mohammed, son of Abu Bekr.
On receiving the intelligence that the
insurgents were marching on Medîna, The insurgents encamp near
Othmân ascended the pulpit of the Great Medîna; but retire.
Mosque and made known to the citizens the real object of attack. ‘It
is against myself,’ he said; ‘soon they will look back with a longing
eye to this my Caliphate, and wish that each day of the same had
been a year in length, because of the tumult and bloodshed, anarchy
and ungodliness, that will flood the land.’ The rebels were not long in
making their appearance, and they pitched three camps, the men of
Kûfa, Bussorah, and Egypt, each encamping separately, in the
neighbourhood of Medîna.[478] The citizens put on their armour, a
thing unheard of since the days of the Apostasy in the reign of Abu
Bekr, and prepared for resistance. The insurgents, foiled thus far,
sent deputies to the widows of Mahomet, and the chief men of the
city. ‘We come,’ they said, ‘to visit the Prophet’s home and resting-
place, and to ask that certain of the governors be deposed. Give us
leave to enter.’ But leave was not granted. Then the insurgent bands
despatched each a deputation to its respective candidate. Aly
stormed at the messengers sent to him as soon as they appeared,
and called them rebels accursed of the Prophet; and the others met
with no better reception at the hands of Talha and Zobeir. Unable to
gain over the citizens, without whose consent their object was out of
reach, the rebel leaders declared themselves satisfied with a
promise from the Caliph of reform, and, breaking up their camp,
retired in the order in which they came. They made as if each
company was taking its way home again, but really with the
concerted plan of returning shortly, when they expected to find the
city less prepared to resist.[479] The citizens cast aside their armour,
rejoicing in the apparent deliverance from a pressing danger; and for
some days things went on as before, Othmân leading the prayers.
Suddenly, the three bands reappeared at the city gates. A party
headed by Aly went forth to ask the reason. The strangers pointed to
a document attested by the Caliph’s seal;
this, they said, had been taken from a They return with document
servant of Othmân’s whom they caught bearing the Caliph’s seal.
hastening on the road to Egypt; and it contained orders that the
insurgents were to be seized and imprisoned, some tortured, and
some put to death. Aly, suspecting collusion, asked how the
discovery made by the Egyptian company on the road to Fostât had
become so promptly known to the others marching in quite a
different direction, to Kûfa and Bussorah, as to bring them all back
together? ‘Speak of it as ye will,’ they said, ‘here is the writing, and
here the Caliph’s seal.’ Aly repaired to Othmân, who denied all
knowledge of the document; but, with the view of clearing up the
matter, consented to receive a deputation of the rebel leaders.
Introduced by Aly, they made no obeisance to the Caliph, but with
defiant attitude approached and recounted their grievances. They
had retired with the promise of redress;
but, instead of redress, here was the Angry altercation with the
Caliph’s own servant whom they had Caliph.
caught posting onward to Egypt with the treacherous document now
produced. Othmân swore solemnly that he knew nothing of it. ‘Then
say who it was that wrote this order.’ ‘I know not,’ said the aged
Caliph. ‘But it was passed off as thine; thy servant carried it; see,
here is thy seal, and yet thou wast not privy to it!’ Again Othmân
affirmed that it was even so.[480] ‘Either thou speakest truth,’ they
cried in accents loud and rude, ‘or thou art a liar. Either way, thou art
unworthy of the Caliphate. We dare not leave the sceptre in the
hands of one who is either a knave or a fool too weak to govern
others. Resign, for the Lord hath deposed thee!’ Othmân made
answer:—‘The garment wherewith the Lord hath girded me I will in
no wise put off; but any evil ye complain of, that I am ready to put
away from me.’ It was all too late, they cried; he had often made, and
as often broken, the promise to amend; they could no longer put any
trust in him; now they would fight until he abdicated, or else was
slain. ‘Death,’ said Othmân, gathering himself up, with the firmness
and dignity which marked his last days—‘Death I prefer; as for
fighting, I have said it already, my people shall not fight; had that
been my desire, I had summoned legions to my side.’ The altercation
becoming loud and violent, Aly arose and departed to his home. The
conspirators also retired to their fellows; but they had now secured
what they wanted, a footing in the city. They joined in the ranks of
worshippers at the daily prayers in the Great Mosque, cast dust in
the face of Othmân as he officiated, and threatened the citizens to
make them keep away. The fatal crisis was hurrying on.
On the Friday following this scene,
when the prayers were done, Othmân Tumult in the Mosque;
ascended the pulpit. He first appealed to Othmân struck down.
the better sense of the citizens, who (he knew), however cowed by
the threats of the rebels, condemned their lawless attitude. Then
turning to the conspirators themselves, who had been taking part in
the service, he continued, ‘Ye are aware that the men of Medîna hold
you to be accursed at the mouth of the Prophet, for that ye have
risen up against his Caliph and Vicegerent. Wherefore wipe out now
your evil deeds by repentance, and by good deeds atone for the
same.’ One and another of the loyal citizens arose earnestly to
confirm the Caliph’s words and plead his cause; but they were
silenced and violently set down.[481] A tumult arose. The men of
Medîna were driven from the Mosque and its court, by showers of
stones. One of these struck Othmân, who fell from the pulpit to the
ground, and was carried to his house adjoining in a swoon. He soon
recovered, and for some days was still able to preside at the daily
prayers. But at last the insolence and violence of the insurgents,
rising beyond bounds, forced him to keep to his house, and a virtual
blockade ensued. But a body-guard of armed retainers, supported by
certain of the citizens, succeeded for the present in keeping the
entrance safe.
From the day of the first tumult, Aly,
Zobeir, and Talha (the three named by the Attitude of Aly, Zobeir, and
rebels as candidates for the Caliphate) Talha.
each sent a son to join the loyal and gallant band planted at the
palace door. But they did little more; and, in fact, throughout the
painful episode, they kept themselves altogether in the background.
After the uproar and Othmân’s swoon, they came along with others
to inquire how he fared. But no sooner did they enter, than Merwân
and other kinsmen tending the Caliph, cried out against Aly as the
prime author of the disaster, which would recoil, they said (and said
truly) upon his own head. Thereupon Aly arose in wrath, and, with
the rest, retired home. It was, in truth, a cruel and dastardly
desertion, and in the end bore bitter fruit for one and all. It was not
only a crime, but a fatal mistake. Alarm at the defiant rising against
constituted authority, and loyalty to the throne, equally demanded
bold and uncompromising measures. The truth was outspoken by
one of the Companions at the time. ‘Ye Coreish,’ he said, ‘there hath
been till now a strong and fenced door betwixt you and the Arabs;
wherefore do ye now break down the same?’[482]
So soon as the conspirators had shown
their true colours, Othmân despatched an Othmân closely besieged,
holds parley with Aly, Zobeir,
urgent summons to Syria and Bussorah for and Talha.
help. Muâvia, who had long foreseen the
dire necessity, was ready with a strong force which, as well as a
similar column sent by Ibn Aámir from Bussorah, hurried to their
master’s rescue. But the march was long, and the difficulty was for
Othmân to hold out until these columns reached. The insurgents had
entire possession of the Mosque and of the approaches to the
palace; and, in the height of insolence, their leader now took the
Caliph’s place at public prayers.[483] There were no troops at
Medîna, and Othmân was dependent on the little force that barely
sufficed to guard the palace entrance. It was composed of train-band
slaves, some eighteen near kinsmen, and other citizens including (as
we have said) the sons of Aly, Zobeir, and Talha. Apprehending, from
the ferocity with which the attack began now to be pressed, that the
end might not be far, Othmân sent to tell Aly, Zobeir, and Talha that
he wished to see them once more. They came and waited without
the palace, but within reach of hearing. The Caliph, from the flat roof
of his house, bade them to sit down; and so for the moment they all
sat down, both foes and friends, together. ‘My fellow citizens!’ cried
Othmân with a loud voice, ‘I have prayed to the Lord for you, that
when I am taken, he may set the Caliphate aright.’ After this, he
made mention of his previous life, and how the Lord had made
choice of him to be the Successor of his Prophet, and Commander
of the Faithful. ‘And now,’ said he, ‘ye have risen up to slay the
Lord’s elect. Have a care, ye men! (and here he addressed the
besiegers); the taking of life is lawful but for three things, Apostasy,
Murder, and Adultery. Taking my life without such cause, ye but
suspend the sword over your own necks. Sedition and bloodshed
shall not depart for ever from your midst.’ They gave him audience
thus far, and then cried out that there was yet a fourth just cause of
death, namely the quenching of truth by iniquity, and of right by
violence; and that for his ungodliness and tyranny he must abdicate
or be slain. For a moment Othmân was silent. Then calmly rising, he
bade the citizens go back to their homes; and himself, with but faint
hopes of relief, turned to re-enter his dreary abode.[484]
The blockade had now lasted several
weeks, when a mounted messenger The blockade pressed.
reached the city with tidings that succour Sufferings from thirst.
was on its way.[485] But this, coming to the knowledge of the Caliph’s
enemies, only made them redouble their efforts. They now closed
every approach, allowing neither outlet nor ingress to a single soul.
Water could be introduced by stealth only at night, and, there being
no well within the palace, the little garrison suffered the extremities of
thirst. On the appeal of Othmân, Aly interposed, and expostulated
with the besiegers. ‘They were treating their Caliph,’ he told them,
‘more cruelly than they would treat Greek or Persian captives in the
field. Even Infidels did not deny water to a thirsty enemy.’ But they
were deaf to his entreaty. Omm Habîba, the Prophet’s widow, and
sister of Muâvia, touched with pity, sought herself, with Aly’s aid, to
carry water upon her mule through the rebel lines into the palace; but
neither her sex nor rank, nor her relation to the Prophet, was
safeguard enough to prevent her being roughly handled. They cut
her bridle with their swords, so that she nearly fell to the ground, and
then drove her rudely back. The better part of the inhabitants were
shocked at the violence and inhumanity of the rebels; but none had
the courage to oppose them. Sick at heart, most kept to their
houses; while others, alarmed for themselves, as well as to avoid the
cruel spectacle, quitted Medîna. It is hard to believe that, even in the
defenceless state of the city, Aly, Zobeir, and Talha, the great heroes
of Islam, could not, had they really wished it, have raised an effective
opposition to the lawless work of these heartless regicides. History
cannot acquit them, if not of actual collusion with the insurgents, at
least of cold-blooded indifference to their Caliph’s fate.[486]
The solemnities of the Káaba worship
were now at hand, and Othmân, still Annual pilgrimage to Mecca.
mindful of his obligation as head of Islam Dzul Hijj, a.h. XXXV. June,
a.d. 656.
to provide for their due observance, once
more ascended the palace roof. From thence he called the son of
Abbâs, one of the faithful party guarding the entrance, to come near,
and bade him assume the leadership of the band of pilgrims
proceeding from Medîna;—a duty which, much against his will, as
taking him away from the defence, he undertook at the Caliph’s
repeated command. Ayesha joined the party. She is accused of
having formerly stirred up the people against Othmân. Now, at any
rate, this impulsive lady not only shook herself free from the
insurgents, but, in order to detach her brother Mohammed, son of
Abu Bekr, also from their company, she besought him to accompany
her to Mecca. But he refused.[487]
The approach of relief at last goaded
the rebels to extremities, and they resolved The palace stormed. 18 Dzul
Hijj. June 17.
on a final and murderous attack. A violent
onset was made from all quarters, and the forlorn band of defenders
(including still the sons of Aly, Zobeir, and Talha), unable longer to
hold their ground, retired at Othmân’s command, but not without
difficulty, within the palace gate, which they closed and barred. In
doing this they covered their retreat with a discharge of archery, and
one of the rebels was killed thereby. Infuriated at their comrade’s
death, the insurgents rushed at the gate, battered it with stones, and
finding it too strong, sat down to burn it. Meanwhile others, swarming
in crowds from the roof of an adjoining building, gained an easier
access, and, rushing along the corridor, attacked the guard still
congregated within the palace gate. One was slain, Merwân was left
half dead, and the rest were overpowered.[488] Othmân had retired
by himself into an inner chamber of the women’s apartments; and,
seated there awaiting his fate, read from the Corân, spread open on
his knees. Three ruffians, sent to fulfil the bloody work, rushed in one
after another upon him thus engaged. Awed by his calm demeanour,
his pious words and mild appeal, each one returned as he went. ‘It
would be murder,’ they said, ‘to lay hands upon him thus.’
Mohammed, son of Abu Bekr, in his hate and rage, had no such
scruples. He ran in, seized him by the beard, and cried, ‘The Lord
abase thee, thou old dotard!’ ‘Let my beard go,’ said Othmân, calmly;
‘I am no dotard, but the aged Caliph, whom they call Othmân.’ Then,
in answer to a further torrent of abuse, the old man proceeded, ‘Son
of my brother! Thy father would not have served me so. The Lord
help me! To Him I flee for refuge from thee.’ The appeal touched
even the unworthy son of Abu Bekr, and he too retired. The
insurgent leaders, on this, crowded in
themselves, smote the Caliph with their And Othmân slain.
swords, and trampled on the Corân he had
been reading from. Severely wounded, he yet had strength enough
to stretch forth his aged arms, gather up the leaves, and press them
to his bosom, while the blood flowed forth upon the sacred text.[489]
Thus attacked, the faithful Nâila cast herself upon her wounded lord,
and, endeavouring to shield him, received a sword-cut which
severed some of the fingers from her hand, and they fell upon the
ground. The band of slaves attempted his defence. One of them
slew Sudân, the leader, but was immediately himself cut down and
killed. Further effort was in vain. They plunged their weapons into the
Caliph’s body, and he fell lifeless to the ground. The infuriated mob
now had their way. A scene of riot followed. They stabbed the
corpse, and leaped savagely upon it; and they were proceeding to
cut off the head, when the women screamed, beating their breasts
and faces, and the savage crew desisted. The palace was gutted;
and even Nâila, all wounded and bloody, was stripped of her veil.
Just then the cry was raised, ‘To the Treasury!’ and suddenly all
departed.[490]
As soon as they had left, the palace
gate was barred, and thus for three days Burial of Othmân.
the dead bodies of Othmân, Moghîra, and
the slave, lay in silence within. Then Zobeir ibn Motím, and Hakîm
ibn Hizâm (Khadîja’s nephew), chief men of the Coreish, obtained
leave of Aly to bury the Caliph’s body.[491] In the dusk of evening, the
funeral procession, including Zobeir, Hasan son of Aly, and the
kinsmen of Othmân, wended their way to the burying-ground of
Backî, outside the city. Death had not softened the rebels’ hearts,
and they pelted the bier with stones. Not in the graveyard itself, but
in a field adjoining, the body, with a hurried service, was committed
to the dust. In after years the field was added by Merwân to the main
burying-ground—a spot consecrated by the remains of the heroes of
Ohod, and many names famous in the early days of Islam; and there
the Beni Omeyya long buried their dead around the grave of their
murdered kinsman.[492]
Thus, at the age of eighty-two, died
Othmân, after a reign of twelve years. The His character.
misfortunes amongst which he sank bring
out so sharply the failings of his character that further delineation is
hardly needed. Narrow, weak, and vacillating, he had yet a kindly
nature which might have made him, in less troublous times, a
favourite of the people. Such, indeed, for a season he was at the
beginning of his Caliphate. But afterwards he fell on evil days. The
struggle between the Coreish and the rest of the Arabs was hurrying
on the nation to an internecine war. The only possible safety was for
the class still dominant to have opposed a strong and united front to
their adversaries. By his vacillation, selfishness, and nepotism,
Othmân broke up into embittered factions the aristocracy of Mecca,
and threw this last chance away.
CHAPTER XXXV.
THE ELECTION OF ALY.
End of A.H. XXXV. June, A.D. 656.
On the Caliph’s death, his kinsfolk, and

such as had taken an active part in his Revulsion of feeling.
defence, retired from the scene. The city
was horror-struck. They had hardly anticipated, and could now with
difficulty realise, the tragical end. Many who had favoured, and some
who had even joined, the rebels, started back, now that the deed
was done. The nearer relatives of the murdered Caliph fled to Mecca
and elsewhere, with vows of vengeance. A citizen of Medîna,
wrapping carefully up the severed fingers of Nâila in the blood-
stained shirt of Othmân—meet symbols of revenge—carried them off
to Damascus and laid them at Muâvia’s feet.
For several days anarchy reigned at the
capital of Islam. There was neither Caliph Aly elected Caliph, 24 Dzul
nor any settled government. The regicides Hijj, 656.
a.h. XXXV. 23 June, a.d.
had the entire mastery of the city. Amongst

them the Egyptians were foremost in those first days of terror; and
public prayers (mark of supreme authority) were conducted in the
Great Mosque by their leader. Of the citizens, few ventured forth. At
last, on the fifth day, the rebels insisted that, before they quitted
Medîna, the citizens should exercise their right, elect a Caliph, and
restore the empire to its normal state. Shrinking, no doubt, from the
seething elements which Othmân’s successor would have at once to
face, Aly at first held back, and offered to swear allegiance to either
Talha or Zobeir. But in the end, pressed by the threats of the
regicides and the entreaties of his friends, he yielded, and so, six
days after the fatal tragedy, he publicly bound himself to rule
‘according to the Book of the Lord,’ and was saluted Caliph. Zobeir
and Talha were themselves the first to take the oath. They asserted
afterwards that they swore unwillingly, driven to do so through fear of
the conspirators. The traditions here are so divergent that it is hardly
possible to say how far this was true, or a mere afterthought.[493]
Talha’s arm had been disabled by the wound he received when
defending Mahomet on the battle-field; unhappy auguries were now
drawn from his withered hand being the first to strike the hand of Aly
in taking the oath of fealty. The mass of the people followed. There
were exceptions; for Aly was lenient, and, from a praise-worthy
delicacy, would not press the immediate adherents of the late Caliph
to swear allegiance.[494] The insurgents, having themselves done
homage to Aly, took their leave and departed to tell the tale at Kûfa,
Bussorah, and Fostât.
No bed of roses was strewn for Aly.
Both at home and abroad rough and He declines to punish the
regicides.
anxious work was before him. To the
standing contention between the Arabs and the Coreish was now
added the cry, which was soon to rend Islam, of vengeance on the
regicides. Further, the red-handed treason enacted at Medîna had
loosened the bonds of society. Constituted authority was set at
naught. Bands of Bedouins, scenting from afar the approach of
anarchy and the chance of plunder, hung about the city. They were
bidden to depart; but encouraged by the servile population, which,
broken loose during the insurrection, still kept aloof from their
masters, they refused.[495] Aly was pressed on many sides, by those
who held him bound by his accession-oath, to vindicate the majesty
of the Divine law, and to punish the wicked men who had imbrued
their hands in the blood of Othmân. Even Talha and Zobeir,
awakening too late to the portentous nature of the crime enacted
before their eyes and hardly against their will, urged this. ‘My
brothers,’ replied Aly, ‘I am not indifferent to what ye say. But I am
helpless. These wild Bedouins and rampant slaves will have their
way. What is this but an outburst of Paganism long suppressed—a
return, for the moment, of “the days of Ignorance,” a work of Satan?
Just now they are beyond my power. Let us wait; and the Lord will
guide us.’ This waiting, hesitating mood was the bane of Aly’s life.
He loved ease; and though sometimes obstinate and self-willed, his
ordinary principle was that things left to themselves would mend.
The Coreish were anxious and
alarmed. The revolt, under the veil of The Coreish alarmed.
discontent at the ungodly rule of Othmân,
was now (they said) taking a far wider range. The Bedouins were
becoming impatient of the control of the Coreishite aristocracy; and
that which had happened to the Beni Omeyya—now forced to fly
Medîna—might happen at any moment to the whole body of the
Coreish. Yet Aly, though professing to denounce the attack of the
regicides as high treason, took no steps to punish it, but temporised.
A prompt and vigorous pursuit of the traitors would no doubt have
been joined in, heart and soul, by Muâvia and by the whole nobility
of Islam. But Aly preferred to let the vessel drift, and so it was drawn
rapidly into the vortex of rebellion.
The next matter which pressed for
immediate settlement was the Aly seeks to supersede
confirmation, or otherwise the Muâvia in Syria.
supersession, of the various governors of provinces and cities; and
here Aly, turning a deaf ear to his friends, proved himself wayward
and precipitate. When Ibn Abbâs returned from the pilgrimage at
Mecca (to the presidency at which he had been deputed by the late
Caliph), he found that Moghîra had been wisely urging Aly to retain
the governors generally in their posts, till, at the least, the people
throughout the empire had recognised his succession to the throne.
But Aly had flatly refused.[496] Ibn Abbâs now pressed the same
view: ‘At any rate,’ he said, ‘retain Muâvia; there is a special reason
for it; Omar, and not Othmân, placed him there; and all Syria
followeth after him.’ The advice, coming from so near and
distinguished a kinsman of his own, deserved the consideration of
Aly. But he answered sharply, ‘Nay; I shall not confirm him even for a
single day.’ ‘If thou depose him,’ reasoned his friend, ‘the Syrians will
question thine election: and, worse, they may accuse thee of the
blood of Othmân, and, as one man, rise up against thee. Confirm
him in his government, and they care not who is Caliph. When thou
art firmly seated, depose him if thou wilt. It will be easy with thee
then.’ ‘Never,’ answered Aly, ‘he shall have nought but the sword
from me.’ ‘Thou art brave,’ Ibn Abbâs replied, ‘but innocent of the

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