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(Download PDF) Byrd and Chens Canadian Tax Principles 2018-2019 1st Edition Byrd Solutions Manual Full Chapter
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Protected B when completed
Canada Revenue Agence du revenu
Agency du Canada
T1 GENERAL 2017
Income Tax and Benefit Return
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
Add lines 101, 104 to 143, and 147 This is your total income. 150 156,803 87
Client: Musician, Buddy-Chapter 11 Problem SIN: 527 000 061 Printed: 2018/01/24 07:39
Protected B when completed 4
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
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
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
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.
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
Client: Musician, Buddy-Chapter 11 Problem SIN: 527 000 061 Printed: 2018/01/24 07:39
Protected B when completed
Enter your taxable income from line 260 of your return. 145,025 00 36
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
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
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.
Base amount 23,046 00 1
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
5000-S5
See the privacy notice on your return.
Page 1 of 2
Protected B when completed
Client: Musician, Buddy-Chapter 11 Problem SIN: 527 000 061 Printed: 2018/01/24 07:39
5000-S5
See the privacy notice on your return.
Page 2 of 2
Protected B when completed
Client: Musician, Buddy-Chapter 11 Problem SIN: 527 000 061 Printed: 2018/01/24 07:39
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)
Page 1 of 2
Client: Musician, Buddy-Chapter 11 Problem SIN: 527 000 061 Printed: 2018/01/24 07:39
Donations
Charitable donations
Cultural and ecological gifts (pre-February 11, 2014) carryforward
Year Beginning balance Claimed in 2017 Ending balance
2012
2013
2014
2015
2016
2017
Totals
Page 2 of 2
Client: Musician, Buddy-Chapter 11 Problem SIN: 527 000 061 Printed: 2018/01/24 07:39
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.
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
(amount from line 310 of your federal Schedule 1) 5828 7
Employment Insurance premiums:
(amount from line 312 of your federal Schedule 1) 5832 268 95 8
(amount from line 317 of your federal Schedule 1) 5829 9
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
Add lines 37 and 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
Client: Musician, Buddy-Chapter 11 Problem SIN: 527 000 061 Printed: 2018/01/24 07:39
Protected B when completed
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
Line 57 minus line 58 (if negative, enter "0") 11,237 57 59
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
Base amount 19,749 00 62
Line 61 minus line 62 (if negative, enter "0") 125,276 00 63
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
Line 59 minus line 66 (if negative, enter "0") 11,237 57 67
Logging tax credit from Form FIN 542S or Form FIN 542P 68
Line 67 minus line 68 (if negative, enter "0") 11,237 57 69
Go to Step 3
Page 2 of 3
Client: Musician, Buddy-Chapter 11 Problem SIN: 527 000 061 Printed: 2018/01/24 07:39
Protected B when completed
Step 3 – British Columbia tax (continued)
Enter the amount from line 69 on the previous page. 11,237 57 70
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
T2125 E (17)
Client: Musician, Buddy-Chapter 11 Problem SIN: 527 000 061 Printed: 2018/01/24 07:39 Buddy Musician
Protected B when completed
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
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
Total other amounts deductible from your share of the net partnership income (loss)
(enter this on line 9943 of Part 5)
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
Page 1 of 2
Client: Musician, Buddy-Chapter 11 Problem SIN: 527 000 061 Printed: 2018/01/24 07:39
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
* 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
Client: Musician, Buddy-Chapter 11 Problem SIN: 527 000 061 Printed: 2018/01/24 07:39
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
Base amount 36,430 00 3
Line 2 minus line 3 (if negative, enter "0") 108,595 00 4
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
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
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
Page 2 of 2
Client: Musician, Buddy-Chapter 11 Problem SIN: 527 000 061 Printed: 2018/01/24 07:39
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
Page 1 of 1
Client: Musician, Buddy-Chapter 11 Problem SIN: 527 000 061 Printed: 2018/01/24 07:39
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 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
Line 3 minus line 4 (if negative, enter "0") 6,978 87 5
OAS and net federal supplements repayment: Enter line 5 or line 17, whichever is less 6,978 87 18
Page 1 of 1
Client: Musician, Buddy-Chapter 11 Problem SIN: 527 000 061 Printed: 2018/01/24 07:39
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)
Page 1 of 1
Client: Musician, Buddy-Chapter 11 Problem SIN: 527 000 061 Printed: 2018/01/24 07:39
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
Unused tuition/education from 2016
Non-refundable amounts
(lines 5812 to 5845)
Page 1 of 4
Client: Musician, Buddy-Chapter 11 Problem SIN: 527 000 061 Printed: 2018/01/24 07:39
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
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
Children's arts amount
Eligible children's art expenses
Percentage claim 100.00 100.00
Transfers from dependants
Tuition fees (T2202 and TL11) 3,000.00 9,600.00
Education - # months part time
Education - # months full time 4 12
Unused tuition/education from 2016
Net income 2,800.00
Deductions from net income
Non-refundable amounts
(lines 3 to 15 of Schedule 1)
Provincial transfers from dependants
Unused tuition/education from 2016
Non-refundable amounts
(lines 5812 to 5845)
Page 2 of 4
Client: Musician, Buddy-Chapter 11 Problem SIN: 527 000 061 Printed: 2018/01/24 07:39
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
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 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
Disability/infirmity
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?
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
Children's arts amount
Eligible children's art expenses
Percentage claim
Transfers from dependants
Tuition fees (T2202 and TL11)
Education - # months part time
Education - # months full time
Unused tuition/education from 2016
Net income 9,500.00 7,500.00
Deductions from net income
Non-refundable amounts
(lines 3 to 15 of Schedule 1)
Provincial transfers from dependants
Unused tuition/education from 2016
Non-refundable amounts
(lines 5812 to 5845)
Page 3 of 4
Client: Musician, Buddy-Chapter 11 Problem SIN: 527 000 061 Printed: 2018/01/24 07:39
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
Last name Musician Basic personal amount 11,635.00
Birthdate 1997-09-02 Age amount
Maximum available for transfer (A-B) 5,000.00 Other amounts - lines 3 to 21
Tuition and education transfer 5,000.00 of Schedule 1
Unused tuition and education from 2016
Adjusted taxable income B 0.00
SIN 527 000 285 Tuition and education amount A 3,000.00
First name Richard Taxable income 2,800.00
Last name Musician Basic personal amount 11,635.00
Birthdate 2000-03-15 Age amount
Maximum available for transfer (A-B) 3,000.00 Other amounts - lines 3 to 21
Tuition and education transfer 3,000.00 of Schedule 1
Unused tuition and education from 2016
Adjusted taxable income B 0.00
Page 4 of 4
Client: Musician, Buddy-Chapter 11 Problem SIN: 527 000 061 Printed: 2018/01/24 07:39
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
A S S A U LT O F C I U D A D R O D R I G O .
This operation which was confided to the third and light divisions,
and Pack’s Portuguese, was organized in four parts.
1º. The right attack. The light company of the eighty-third and the
second caçadores which were posted in the houses beyond the
bridge on the Agueda, were directed to cross that river and escalade
an outwork in front of the castle, where there was no ditch, but where
two guns commanded the junction of the counterscarp with the body
of the place. The fifth and ninety-fourth regiments posted behind the
convent of Santa Cruz and having the seventy-seventh in reserve,
were to enter the ditch at the extremity of the counterscarp; then to
escalade the “fausse braye,” and scour it on their left as far as the
great breach.
2º. The centre attack or assault of the great breach. One hundred
and eighty men protected by the fire of the eighty-third regiment, and
carrying hay-bags to throw into the ditch, were to move out of the
second parallel and to be followed by a storming party, which was
again to be supported by general Mackinnon’s brigade of the third
division.
3º. Left attack. The light division, posted behind the convent of
Francisco, was to send three companies of the ninety-fifth to scour
the “fausse braye” to the right, and so connect the left and centre
attacks. At the same time a storming party preceded by the third
caçadores carrying hay-sacks, and followed by Vandeleur’s and
Andrew Barnard’s brigades, was to make for the small breach, and
when the “fausse braye” was carried to detach to their right, to assist
the main assault, and to the left to force a passage at the Salamanca
gate.
4º. The false attack. This was an escalade to be made by Pack’s
Portuguese on the St. Jago gate at the opposite side of the town.
The right attack was commanded by colonel O’Toole of the
caçadores.
Five hundred volunteers commanded by major Manners of the
seventy-fourth with a forlorn hope under Mr. Mackie of the eighty-
eighth, composed the storming party of the third division.
Three hundred volunteers led by major George Napier of the fifty-
second with a forlorn hope of twenty-five men under Mr. Gurwood, of
the same regiment, composed the storming party of the light division.
All the troops reached their different posts without seeming to
attract the attention of the enemy, but before the signal was given,
and while lord Wellington, who in person had been pointing out the
lesser breach to major Napier, was still at the convent Appendix, No. VII.
of Francisco, the attack on the right commenced, and Sect. 1.
was instantly taken up along the whole line. Then the space between
the army and the ditch was covered with soldiers and ravaged by a
tempest of grape from the ramparts. The storming parties of the third
division jumped out of the parallel when the first shout arose, but so
rapid had been the movements on their right, that before they could
reach the ditch, Ridge, Dunkin, and Campbell with the fifth, seventy-
seventh, and ninety-fourth regiments, had already scoured the
“fausse braye,” and were pushing up the great breach, amidst the
bursting of shells, the whistling of grape and muskets, and the shrill
cries of the French who were driven fighting behind the
retrenchments. There however they rallied, and aided by the
musketry from the houses, made hard battle for their post; none
would go back on either side, and yet the British could not get
forward, and men and officers, falling in heaps, choked up the
passage, which from minute to minute was raked with grape, from
two guns, flanking the top of the breach at the distance of a few
yards; thus striving and trampling alike upon the dead and the
wounded these brave men maintained the combat.
Meanwhile the stormers of the light division, who had three
hundred yards of ground to clear, would not wait for the hay-bags,
but with extraordinary swiftness running to the crest of the glacis,
jumped down the scarp, a depth of eleven feet, and rushed up the
“fausse braye” under a smashing discharge of grape and musketry.
The bottom of the ditch was dark and intricate, and the forlorn hope
took too much to their left; but the storming party went straight to the
breach, which was so contracted that a gun placed lengthwise
across the top nearly blocked up the opening. Here the forlorn hope
rejoined the stormers, but when two-thirds of the ascent were
gained, the leading men, crushed together by the narrowness of the
place, staggered under the weight of the enemy’s fire; and such is
the instinct of self-defence, that although no man had been allowed
to load, every musket in the crowd was snapped. The commander,
major Napier, was at this moment stricken to the earth by a grape-
shot which shattered his arm, but he called on his men to trust to
their bayonets, and all the officers simultaneously sprang to the front,
when the charge was renewed with a furious shout, and the entrance
was gained. The supporting regiments coming up in sections,
abreast, then reached the rampart, the fifty-second wheeled to the
left, the forty-third to the right, and the place was won. During this
contest which lasted only a few minutes, after the “fausse braye” was
passed, the fighting had continued at the great breach with unabated
violence, but when the forty-third, and the stormers of the light
division, came pouring down upon the right flank of the French, the
latter bent before the storm; at the same moment, the explosion of
three wall magazines destroyed many persons, and the third division
with a mighty effort broke through the retrenchments. The garrison
indeed still fought for a moment in the streets, but finally fled to the
castle, where Mr. Gurwood who though wounded, had been amongst
the foremost at the lesser breach, received the governor’s sword.
The allies now plunged into the streets from all quarters, for
O’Toole’s attack was also successful, and at the other side of the
town Pack’s Portuguese, meeting no resistance, had entered the
place, and the reserves also came in. Then throwing off the
restraints of discipline the troops committed frightful excesses. The
town was fired in three or four places, the soldiers menaced their
officers, and shot each other; many were killed in the market-place,
intoxication soon increased the tumult, disorder every where
prevailed, and at last, the fury rising to an absolute madness, a fire
was wilfully lighted in the middle of the great magazine, when the
town and all in it would have been blown to atoms, but for the
energetic courage of some officers and a few soldiers who still
preserved their senses.
Three hundred French had fallen, fifteen hundred were made
prisoners, and besides the immense stores of ammunition, above
one hundred and fifty pieces of artillery including the battering-train
of Marmont’s army, were captured in the place. The whole loss of the
allies was about twelve hundred soldiers and ninety officers, and of
these above six hundred and fifty men and sixty officers had been
slain or hurt at the breaches. General Crawfurd and general
Mackinnon, the former a man of great ability, were killed, and with
them died many gallant men, amongst others, a captain of the forty-
fifth, of whom it has been felicitously said, that “three Captain Cooke’s
generals and seventy other officers bad fallen, but the Memoirs, vol. i.
soldiers fresh from the strife only talked of Hardyman.” General
Vandaleur, colonel Colborne, and a crowd of inferior rank were
wounded, and unhappily the slaughter did not end with the battle, for
the next day as the prisoners and their escort were marching out by
the breach, an accidental explosion took place and numbers of both
were blown into the air.
Vol. 4. Plate 8.
Explanatory Sketch
OF THE
SIEGE of CIUDAD RODRIGO,
1812.
London. Published by T. & W. BOONE.
O B S E RVAT I O N S .
1º. The duration of this siege was twelve days, or half the time
originally calculated upon by the English general, and yet the
inexperience both of the engineer and soldier, and the very heavy
fire of the place, had caused the works to be more slowly executed
than might have been expected; the cold also had impeded the
labourers, and yet with a less severe frost the trenches would have
been overflowed, because in open weather the water rises every
where to within six inches of the surface. But the worst obstacle was
caused by the disgraceful badness of the cutting-tools furnished from
the storekeeper-general’s office in England, the profits of the
contractor seemed to be the only thing respected; the engineers
eagerly sought for French implements, because those provided by
England were useless.
2º. The audacious manner in which Wellington stormed the
redoubt of Francisco, and broke ground on the first night of the
investment; the more audacious manner in which he assaulted the
place before the fire of the defence had been in any manner
lessened, and before the counterscarp had been blown in; were the
true causes of the sudden fall of the place. Both the military and
political state of affairs warranted this neglect of rules. The final
success depended more upon the courage of the troops than the
skill of the engineer; and when the general terminated his order for
the assault, with this sentence, “Ciudad Rodrigo must be stormed
this evening,” he knew well that it would be nobly understood. Yet
the French fought bravely on the breach, and by their side many
British deserters, desperate men, were bayonetted.
3º. The great breach was cut off from the town by a perpendicular
descent of sixteen feet, and the bottom was planted with sharp
spikes, and strewn with live shells; the houses behind were all loop-
holed, and garnished with musketeers, and on the flanks there were
cuts, not indeed very deep or wide and the French had left the
temporary bridges over them, but behind were parapets so
powerfully defended that it was said the third division could never
have carried them, had not the light division taken the enemy in
flank: an assertion perhaps easier made than proved.
4º. The rapid progress of the allies on this occasion, has been
contrasted with the slow proceedings of Massena in 1810, and the
defence of Herrasti has been compared with that of Barrié. But
Massena was not pressed for time, and he would have been
blameable to have spared labour at the expense of blood; Herrasti
also had a garrison of six thousand men, whereas Barrié had less
than two thousand, of which only seventeen hundred were able to
bear arms, and he had additional works to guard. Nevertheless his
neglect of the lesser breach was a great error; it was so narrow and
high, that a very slight addition to its defences would have rendered
it quite impracticable; and as the deserters told him in the morning of
the 19th that the light division was come up, out of its turn, he must
have expected the assault and had time to prepare for it. Moreover
the small breach was flanked at a very short distance, by a demi-
bastion with a parapet, which, though little injured, was abandoned
when the head of the storming party had forced their way on to the
rampart. But the true way of defending Ciudad was by external
operations, and it was not until it fell, that the error of Marmont at
Elbodon could be judged in its full extent. Neither can that marshal
be in any manner justified for having left so few men in Ciudad
Rodrigo; it is certain that with a garrison of five thousand the place
would not have been taken, for when there are enough of men the
engineer’s art cannot be overcome by mere courage.
5º. The excesses committed by the allied troops were very
disgraceful. The Spanish people were allies and friends, unarmed
and helpless, and all these claims were disregarded. “The soldiers
were not to be controuled.” That excuse will however scarcely suffice
here, because colonel Macleod of the forty-third, a young man of a
most energetic spirit, placed guards at the breach and did constrain
his regiment to keep its ranks for a long time after the Captain Cooke’s
disorders commenced; but as no previous general Memoirs, 122.
vol. i. p.
This fortress has before been described. The Vol. III. Appendix,
garrison composed of French, Hessian, and Spanish No. IX.
troops, was now near five thousand strong including sick. Phillipon
had since the last siege made himself felt in all directions, for he had
continually scoured the vicinity of the place, destroyed many small
bands, carried off cattle, almost from under the guns of Elvas and
Campo Mayor, and his spies extended their researches from Ciudad
Rodrigo to Lisbon, and from Lisbon to Ayamonte.
He had also greatly improved the defences of the place. An
interior retrenchment was made in the castle, and many more guns
were there mounted; the rear of fort Cristoval was also better
secured, and a covered communication from the fort itself, to the
work at the bridge-head, was nearly completed. Two ravelins had
been constructed on the south side of the town, and a third was
commenced, together with counterguards for the bastions; but the
eastern front next the castle, which was in other respects the
weakest point, was without any outward protection save the stream
of the Rivillas. A “cunette” or second ditch had been dug at the
bottom of the great ditch, which was also in some parts filled with
water; the gorge of the Pardaleras was enclosed, and that outwork
was connected with the body of the place, from whence powerful
batteries looked into it. The three western fronts were mined, and on
the east, the arch of the bridge behind the San Roque, was built up
to form an inundation, two hundred yards wide, which greatly
contracted the space by which the place could be approached with
troops. All the inhabitants had been obliged, on pain of being
expelled, to lay up food for three months, and two convoys with
provisions and ammunition had entered the place on the 10th and
16th of February, but Phillipon’s stores of powder were still
inadequate to his wants, and he was very scantily supplied with
shells.
As the former system of attack against Cristoval and the castle,
was now impracticable, lord Wellington desired to assail one of the
western fronts which would have been a scientific operation; but the
engineer represented that he had neither mortars nor miners, nor
enough of guns, nor the means of bringing up sufficient stores for
such an attack. Indeed the want of transport had again obliged the
allies to draw the stores from Elvas, to the manifest hazard of that
fortress, and hence, here, as at Ciudad Rodrigo, time was
necessarily paid for, by the loss of life; or rather the crimes of
politicians were atoned for by the blood of the soldiers.
The plan finally fixed upon, was to attack the bastion of Trinidad,
because, the counter-guard there being unfinished, that bastion
could be battered from the hill on which the Picurina stood. The first
parallel was therefore to embrace the Picurina, the San Roque, and
the eastern front, in such a manner that the counter-batteries there
erected, might rake and destroy all the defences of the southern
fronts which bore against the Picurina hill. The Picurina itself was to
be battered and stormed, and from thence the Trinidad and Santa
Maria bastions, were to be breached; after this all the guns were to
be turned against the connecting curtain, which was known to be of
weak masonry, that a third breach might be made, and a storming
party employed to turn any retrenchments behind the breaches in
the bastions. In this way the inundation could be avoided, and
although a French deserter declared, and truly, that the ditch was
there eighteen feet deep, such was the general’s confidence in his
troops, and in his own resources for aiding their efforts, that he
resolved to storm the place without blowing in the counterscarp.
The battering train, directed by major Dickson, consisted of fifty-
two pieces. This included sixteen twenty-four-pound howitzers, for
throwing Shrapnel shells, but this species of missile, much talked of
in the army at the time, was little prized by lord Wellington, who had
early detected its insufficiency, save as a common shell; and partly to
avoid expense, partly from a dislike to injure the inhabitants, neither
in this, nor in any former siege, did he use mortars. Here indeed he
could not have brought them up, for besides the neglect of the
Portuguese government, the peasantry and even the ordenança
employed to move the battering train from Alcacer do Sal, although
well paid, deserted.
Of nine hundred gunners present, three hundred were British, the
rest Portuguese, and there were one hundred and fifty sappers
volunteers from the third division, who were indeed rather unskilful,
but of signal bravery. The engineer’s parc was established behind
the heights of St. Michael, and the direction of the siege was given to
general Picton. General Kempt, general Colville, and general Bowes
alternately commanded in the trenches.
In the night of the 17th, eighteen hundred men, protected by a
guard of two thousand, broke ground one hundred and sixty yards
from the Picurina. A tempest stifled the sound of their pickaxes, and
though the work was commenced late, a communication, four
thousand feet in length, was formed, and a parallel of six hundred
yards three feet deep, and three feet six inches wide, was opened.
However, when the day broke the Picurina was reinforced, and a
sharp musketry interspersed with discharges from some field-pieces,
aided by heavy guns from the body of the place, was directed on the
trenches.
In the night of the 18th two batteries were traced out, the parallel
was prolonged both on the right and left, and the previous works
were improved. On the other hand the garrison raised the parapets
of the Picurina, and having lined the top of the covered way with
sand-bags, planted musketeers there, to gall the men in the
trenches, who replied in a like manner.
The 19th lord Wellington having secret intelligence that a sally was
intended, ordered the guards to be reinforced. Nevertheless, at one
o’clock some cavalry came out by the Talavera gate, and thirteen
hundred infantry under general Vielland, the second in command,
filed unobserved into the communication between the Picurina and
the San Roque; a hundred men were prepared to sally from the
Picurina itself, and all these troops jumping out at once, drove the
workmen before them, and began to demolish the parallel. Previous
to this outbreak, the French cavalry forming two parties had
commenced a sham fight on the right of the parallel, and the smaller
party pretending to fly, and answering Portuguese, to the challenge
of the picquets, were allowed to pass. Elated by the success of their
stratagem, they then galloped to the engineer’s parc, which was a
thousand yards in rear of the trenches, and there cut down some
men, not many, for succour soon came, and meanwhile the troops at
the parallel having rallied upon the relief which had just arrived, beat
the enemy’s infantry back even to the castle.
In this hot fight the besieged lost above three hundred men and
officers, the besiegers only one hundred and fifty; but colonel
Fletcher, the chief engineer, was badly wounded, and several
hundred entrenching tools were carried off, for Phillipon had
promised a high price for each; yet this turned out ill, because the
soldiers, instead of pursuing briskly, dispersed to gather the tools.
After the action a squadron of dragoons and six field-pieces were
placed as a reserve-guard behind St. Michael, and a signal post was
established on the Sierra de Venta to give notice of the enemy’s
motions.
The weather continued wet and boisterous, and the labour of the
works was very harassing, but in the night of the 19th the parallel
was opened in its whole length, and the 20th it was enlarged; yet a
local obstacle and the flooding of the trenches, rendered the
progress slow.
In the night of the 20th the parallel was extended to the left, across
the Seville road, and three counter-batteries were commenced; but
they were traced, in rear of the parallel, partly because the ground
was too soft in front to admit of the guns moving; partly for safety,
because the batteries were within three hundred yards of the San
Roque, and as the parallel, eighteen hundred yards long, was only
guarded by fourteen hundred men, a few bold soldiers might by a
sudden rush have succeeded in spiking the guns if they had been
placed in front of the trench. A slight sally was this day repulsed, and
a shoulder was given to the right of the parallel to cover that flank.
The 21st the enemy placed two field-pieces on the right bank of
the Guadiana, designing to rake the trenches, but the shoulder,
made the night before, baffled the design, and the riflemen’s fire