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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
Protected B when completed 3

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
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

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.
Client: Musician, Buddy-Chapter 11 Problem SIN: 527 000 061 Printed: 2018/01/24 07:39
Protected B when completed 5
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
Client: Musician, Buddy-Chapter 11 Problem SIN: 527 000 061 Printed: 2018/01/24 07:39
Protected B when completed
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
Client: Musician, Buddy-Chapter 11 Problem SIN: 527 000 061 Printed: 2018/01/24 07:39
Protected B when completed

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
Client: Musician, Buddy-Chapter 11 Problem SIN: 527 000 061 Printed: 2018/01/24 07:39
Protected B when completed
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
Line 3 minus line 4 (if negative, enter "0").
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.
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

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

Base amount 11,635 00 1


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
Line 3 minus line 4 (if negative, enter "0").
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
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

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:

Base amount 23,046 00 1


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
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

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

See the privacy notice on your return.


Page 1 of 2
Client: Musician, Buddy-Chapter 11 Problem SIN: 527 000 061 Printed: 2018/01/24 07:39

Donations and Gifts


Protected B when completed
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.

See the privacy notice on your return.


Page 2 of 2
Client: Musician, Buddy-Chapter 11 Problem SIN: 527 000 061 Printed: 2018/01/24 07:39
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
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

Ecological gifts (post-February 10, 2014) carryforward


Year Beginning balance Claimed in 2017 Ending balance
2007
2008
2009
2010
2011
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.

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

See the privacy notice on your return.


Page 1 of 1
Client: Musician, Buddy-Chapter 11 Problem SIN: 527 000 061 Printed: 2018/01/24 07:39
Protected B when completed
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
(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

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
Add lines 45 and 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
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

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
Line 70 minus line 72 (if negative, enter "0") 11,237 57 73

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
Line 73 minus line 76 (if negative, enter "0") 11,237 57 77

British Columbia mining flow-through share tax credit


Enter the tax credit amount calculated on Form T1231. 6881 78
Line 77 minus line 78 (if negative, enter "0").
Enter the result on line 428 of your return. British Columbia tax 11,237 57 79

See the privacy notice on your return.


Page 3 of 3
Client: Musician, Buddy-Chapter 11 Problem SIN: 527 000 061 Printed: 2018/01/24 07:39
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
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

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


Client: Musician, Buddy-Chapter 11 Problem SIN: 527 000 061 Printed: 2018/01/24 07:39 Buddy Musician
Protected B when completed
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


Client: Musician, Buddy-Chapter 11 Problem SIN: 527 000 061 Printed: 2018/01/24 07:39 Buddy Musician
Protected B when completed
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
Partner's first name Last name
% of partnership %
Address: $ share
Partner's first name Last name
% of partnership %
Address: $ share
Partner's first name Last name
% of partnership %
Address: $ share
Partner's first name Last name
% of partnership %
Address: $ share
Part 9 – Details of equity
Total business liabilities 9931
Drawings in 2017 9932
Capital contributions in 2017 9933

See the privacy notice on your return.


T2125 E (17) Page 4 of 4
Client: Musician, Buddy-Chapter 11 Problem SIN: 527 000 061 Printed: 2018/01/24 07:39 Buddy Musician
Protected B when completed
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


Client: Musician, Buddy-Chapter 11 Problem SIN: 527 000 061 Printed: 2018/01/24 07:39
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
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

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
Payment date Payment made to Description of expense Amount Claim
limitation?
No
Total medical expenses

Are you claiming medical expenses for this dependant? Yes

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
Payment date Payment made to Description of expense Amount Claim
limitation?
2017-12-20 Canada Wide Dental Clinic Dental fees No 300 00 300 00
No
Total medical expenses 300 00
Are you claiming medical expenses for this dependant? Yes
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
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

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
Client: Musician, Buddy-Chapter 11 Problem SIN: 527 000 061 Printed: 2018/01/24 07:39

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
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

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
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 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
Line 3 minus line 4 (if negative, enter "0") 6,978 87 5

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
Base amount 74,788 00 15
Line 14 minus line 15 (if negative, enter "0") 77,215 87 16
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
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)

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
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

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
Page 1 of 1
Another random document with
no related content on Scribd:
guns were dismounted, their batteries injured, and many of their men
killed; general Borthwick the commandant of artillery was wounded
and the sap was entirely ruined. Even the riflemen in the pits were at
first overpowered with grape, yet towards evening they recovered
the upper hand, and the French could only fire from the more distant
embrasures. In the night the battery, intended for the lesser breach,
was armed, and that on the lower Teson raised so as to afford cover
in the day-time.
On the 18th the besiegers’ fire was resumed with great violence.
The turret was shaken at the small breach, the large breach became
practicable in the middle, and the enemy commenced retrenching it.
The sap however could make no progress, the superintending
engineer was badly wounded, and a twenty-four pounder having
bursted in the batteries, killed several men. In the night the battery
on the lower Teson was improved, and a field-piece and howitzer
being placed there, kept up a constant fire on the great breach to
destroy the French retrenchments.
On the 19th both breaches became practicable, major Sturgeon
closely examined the place, and a plan of attack was formed on his
report; the assault was then ordered, and the battering-guns were
turned against the artillery of the ramparts.

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.

To recompense an exploit so boldly undertaken and so gloriously


finished, lord Wellington was created duke of Ciudad Rodrigo by the
Spaniards, earl of Wellington by the English, and marquis of Torres
Vedras by the Portuguese; but it is to be remarked, that the prince
regent of Portugal had previous to that period displayed great
ingratitude in the conferring of honours upon the British officers.

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.

measures had been taken, and no organized efforts


made by higher authorities, the men were finally carried away in the
increasing tumult.
C H A P T E R I V.
In Ciudad Rodrigo, papers were found by which it 1812.
appeared, that many of the inhabitants were emissaries of the Januar
y.
enemy: all these people Carlos d’España slew without mercy,
but of the English deserters, who were taken, some were executed,
some pardoned, and the rigour of the Spanish generals was thought
to be overstrained.
When order had been restored workmen were set to repair the
breaches and to level the trenches, and arrangements were made to
provision the place quickly, for Marmont’s army was gathering at
Valladolid; that general was however still ignorant that Ciudad had
fallen. In the latter end of December, rumour, anticipating the fact
had indeed spoken of an English bridge on the Agueda, and the
expedition to Alicant was countermanded; yet the report died away,
and Montbrun recommenced his march. But though the bridge was
cast on the 1st and the siege commenced on the 8th, on the 12th
nothing was known at Salamanca.
On the 11th Marmont arrived at Valladolid; on the 15th he for the
first time heard of the siege. His army was immediately ordered to
concentrate at Salamanca, Bonnet quitted the Asturias, Montbrun
hastened back from Valencia, Dorsenne sent a detachment to aid,
and on the 25th six divisions of infantry and one of cavalry, being
about forty-five thousand in all, were assembled at Salamanca, from
whence to Ciudad, was four marches.
On the 23d Souham had advanced to Matilla to ascertain the fate
of the fortress, but meanwhile five thousand of Hill’s troops had
reached Castello Branco, and the allies were therefore strong
enough to fight beyond the Agueda. Hence if the siege had even
lasted twenty-four days, the place might still have been taken.
The 26th Marmont knew that the fortress was lost, and unable to
comprehend his adversary’s success, retired to Valladolid. His
divisions were thus harassed by ruinous marches in winter; for
Montbrun had already reached Arevalo on his return from Valencia,
and Bonnet in repassing the Asturian mountains, had suffered much
from cold and fatigue, and more from the attacks of Porlier who
harassed him without cessation. Sir Howard Douglas immediately
sent money and arms to the Asturians, on one flank, and on the
other flank, Morillo who had remained at Horcajo in great peril after
his flight from Almagro, took the opportunity to escape by Truxillo;
meanwhile Saornil’s band cut off a French detachment at Medina del
Campo, other losses were sustained from the Partidas on the Tietar,
and the operations of those in the Rioja, Navarre, and New Castile
were renewed. The regular Spanish troops were likewise put in
movement. Abadia and Cabrera, advancing from Gallicia, menaced
Astorga and La Baneza, but the arrival of Bonnet at Benevente, soon
obliged them to retire again to Puebla de Senabria and Villa Franca;
and Silveira who had marched across the frontier of Tras os Montes
to aid them, also fell back to Portugal.
Marmont’s operations were here again ill judged. He should have
taken post at Tamames, or St. Martin de Rio, and placed strong
advanced guards at Tenebron and St. Espiritus, in the hills
immediately above Ciudad. His troops could have been concentrated
at those places the 28th and on that day such a heavy rain set in,
that the trestle bridge at Marialva could not stand, and the river rose
two feet over the stone bridge at the town. The allies were then on
the left bank, the communication with the town was entirely cut off,
the repair of the breaches was scarcely complete, and Ciudad being
entirely exposed for several days might have been retaken. But the
greatest warriors are the very slaves of fortune!
The English general’s eyes were now turned towards 1812.
Badajos, which he was desirous to invest in the second week Februa
ry.
of March; because then the flooding of the rivers in Beira,
would enable him to carry nearly all his forces to the Alemtejo,
without risk, and the same rains would impede the junction of the
enemy’s force in Estremadura. Green forage was to be had in the
last province considerably earlier than on the Agueda, and the
success of the contemplated campaign in Andalusia depended upon
the operations taking place before the harvest upon the ground
should ripen, which was the enemy’s resource, and would happen
much earlier there than in Leon.
Preliminary measures were already in progress. In December a
pontoon bridge escorted by military artificers and some Portuguese
seamen, had been ordered from Lisbon to Abrantes, where draft
bullocks were collected to draw it to Elvas. After the fall of Ciudad
stores and tools were sent from Lisbon to Setuval, and thence in
boats to Alcacer do Sal; and a company of the military artificers, then
at Cadiz, were disembarked at Ayamonte to proceed to Elvas, where
an engineer officer secretly superintended the preparations for the
siege. Meanwhile the repairs of Ciudad went on, two new redoubts
were traced out upon the Tesons, the old one was enlarged, and the
suburbs were strengthened, but the heavy storms before mentioned,
impeded these works, and having entirely stopped all communication
by sea and land, delayed for many days the preparations for the
ulterior operations. When the weather cleared they were renewed,
yet other obstacles were not wanting.
The draft bullocks, sinking from want, were unable to drag the
whole battering train by the way of Vilha Velha, and only sixteen
twenty-four pounders, and twenty spare carriages could be moved
on that line. To supply the deficiency sixteen twenty-four pounders,
then in vessels in the Tagus, were ordered up to Abrantes, and
admiral Berkeley was applied to for twenty ship-guns. He had none
of that calibre and offered eighteen pounders, which were accepted;
but when major Dickson, who superintended the arrangements for
the artillery service, arrived at Lisbon, he found that these were
Russian pieces whose bore was too large for English shot, and the
admiral refused to give guns from his own ship the Barfleur, in their
place. This apparently capricious proceeding produced both difficulty
and delay, because the artillery-men were in consequence obliged to
cull the Portuguese shot in the arsenal to obtain a sufficient supply.
However the energy of major Dickson overcame every obstacle, and
in the beginning of March the battering guns fifty-two in number, the
pontoons from Abrantes, and most of the stores from Alcarçer do
Sal, were parked at Elvas, where also gabions and fascines were
piled in great numbers.
Marmont having lost his emissaries at Ciudad Rodrigo, and being
unable to measure his adversary’s talent and energy, had during
these transactions again spread his troops that he might the more
easily feed them. Three divisions of infantry and part of the cavalry
returned to Talavera and Toledo. Souham occupied the country from
Zamora and Toro, to the banks of the Tormes; and Bonnet after
driving the Gallicians back to Senabria and Villa Franca remained
about Benevente and Astorga. The army of Portugal appeared to
dread no further operations on the part of the allies, yet from some
secret misgiving, Marmont caused general Foy to march through the
Guadalupe, by the pass of St. Vincente to ascertain whether an army
could march by that line from the Tagus to the Guadiana.
This scattering of the French relieved lord Wellington from a
serious embarrassment. The constant difficulty of land transport, had
prevented him from bringing up the clothing of the army, and he was
now obliged to send the regiments to those points on the Mondego,
the Douro, and the Tagus, where the clothing had arrived by boats;
hence the march to the Alemtejo was necessarily long and
unmilitary, and would have been too dangerous to attempt, if
Marmont had kept his troops together on the Tormes, with advanced
posts pushed towards Ciudad Rodrigo. The weather was now
however extremely favourable to the allies, and the new Portuguese
commissariat supplied the troops on this march well, and without any
of those exactions and oppressions which had always before marked
the movements of the native troops; nevertheless the scarcity was
so great, that rations of cassava root were served to the Portuguese
instead of bread.
The talents of lord Wellington always rose with his difficulties, but
the want of specie crippled every operation. A movement into Spain,
such as that now intended against Andalusia, could not be effected
without magazines when there was no harvest on the ground, except
by paying ready money; because it was certain that the Spaniards,
however favourably disposed, would never diminish their own secret
resources for mere promises of payment. The English general and
Mr. Stuart, therefore, endeavoured to get British bank notes
accepted as cash, by the great merchants of Lisbon and Oporto; and
lord Wellington reflecting that, from the enormous sums spent in
Portugal, many persons must needs have secret hoards which they
would be glad to invest if they could do it safely, asked for English
exchequer-bills to negotiate in the same manner; intending to pay
the interest punctually and faithfully however inconvenient it might
prove at the moment. This plan could not be adopted with
Portuguese paper, because the finances were faithlessly managed
by the regency; but some futile arguments against the proposition
were advanced by lord Liverpool, and money became so scarce, that
we shall find, even in the midst of victory, the war was more than
once like to stop altogether from absolute inability to proceed.
On the 5th of March, the army being well on the way to the 1812.
Alemtejo, lord Wellington who had maintained his head- March.
quarters on the Coa to the last moment, that the enemy might not be
awakened to his real designs, gave up Ciudad Rodrigo to Castaños.
He also in person, and on the spot, explained to Vives, the governor,
the plan and intention of the new works; he supplied him with money
to complete them; furnished him with six weeks provision remaining
from the field stores of the British troops, and gave him the reserved
stores at St. Joa de Pesqueira on the Douro, from whence Carlos
d’España undertook to transport them to the fortress.
As Marmont was at this time in Salamanca, and still ignorant of the
allies’ march, general Victor Alten’s brigade of cavalry was posted on
the Yeltes, to screen the allies’ movement as long as possible, and
he was instructed if Marmont advanced to retire on Beira, and cover
the magazines at Castello Branco, by disputing all the rivers and
defiles with the enemy’s advanced parties. At the same time Silveira
was directed to fall back upon the Douro to cover Oporto; the militia,
under Trant and J. Wilson, were ordered to concentrate about
Guarda; and those of Beira to unite about Castello Branco under
colonel Lecor; the orders of all being the same, namely, to dispute
the passage of the rivers and defiles. Trant was to defend those of
the Estrella, and Lecor those of Castello Branco, on which town
Victor Alten’s cavalry was finally to retire if pressed. With these
forces, and the Spaniards under Sanchez and España, and with the
two fortresses, for Almeida was now capable of defence, Marmont’s
efforts were not much to be dreaded in that season, after he had lost
his battering train in Ciudad.
These things arranged, Wellington set off for Elvas which he
reached the 11th, and prepared to invest Badajos, although neither
the troops nor the stores were all arrived; but even this was ten days
later than he had designed, and threw his operations into the violent
equinoctial rains, by which the difficulties were augmented two-fold.
This was one of the evils produced by the incredibly vexatious
conduct of the Portuguese regency. There was no want of transport
in the country, but as the government would not oblige the
magistrates to do their duty, the latter either refused to procure carts
for the army, or obliged the poorer classes to supply them, from
which oppression the peasants naturally endeavoured to escape by
flight. Thus, all the arrangements for the investment of Badajos on
the 6th of March had been made, but the rich town of Evora, which
had not seen the face of an enemy for more than three years,
refused to supply any carriages at all, and the operation was
necessarily put off till the 17th.
But it was in vain that Wellington threatened and remonstrated, in
vain that he employed his time and wasted his mental powers in
devising new laws, or remedies for bad ones; it was in vain that Mr.
Stuart exerted himself, with equal vigour, to give energy to this
extraordinary government; for whether in matters of small or vital
importance, insolent anger and falsehood, disgraceful subterfuges
and stolid indifference, upon the part of all civil functionaries, from
the highest to the lowest, met them at every turn. The responsibility
even in small matters became too great for subordinate officers; and
the English general was forced to arrange the most trifling details of
the service himself; thus the iron-strength of his body and mind was
strained, until all men wondered how they held, and in truth he did
fall sick, but recovered after a few days. The critical nature of the war
may be here judged of, for no man could have taken his place at
such a moment, no man, however daring or skilful, would have
voluntarily plunged into difficulties which were like to drive Wellington
from the contest.
C H A P T E R V.
The 15th the pontoons were laid over the Guadiana, about 1812.
four miles from Elvas, at a place where the current was dull, March.
two large Spanish boats were arranged as flying bridges; and the
16th, Beresford, who had again joined the army, crossed the river,
drove in the enemy’s posts, and invested Badajos with the third,
fourth, and light divisions, and a brigade of Hamilton’s Portuguese; in
all fifteen thousand men.
Soult was then before the Isla, Drouet’s division, of five thousand
men, was at Villafranca, and Darricau with a like force was at
Zalamea de Serena near Medellin; wherefore general Graham
passing the Guadiana with the first, sixth, and seventh divisions of
infantry, and two brigades of cavalry, directed his march by Valverde,
and Santa Martha, upon Llerena, while Hill moved from Albuquerque
by Merida upon Almendralejos. These covering corps were together
thirty thousand strong, nearly five thousand including the heavy
Germans who were at Estremos being cavalry; and as the fifth
division was now on the march from Beira, the whole Appendix, No. IX.
army presented about fifty-one thousand sabres and Section 1.
bayonets, of which twenty thousand were Portuguese. Castaños had
repaired to Gallicia, but the fifth Spanish army under Morillo and
Penne Villemur, being about four thousand strong, passed down the
Portuguese frontier to the Lower Guadiana, intending to fall on
Seville when Soult should advance to the succour of Badajos.
As the allies advanced, Drouet marched by his right to Hornaches,
in the direction of La Serena and Medellin, with a view to keep open
the communication with Marmont by Truxillo. Hill then halted at
Almendralejos, and Graham took post at Zafra, placing Slade’s
cavalry at Villafranca; but Marmont had moved his sixth division from
Talavera towards Castile, through the Puerto de Pico, on the 9th,
and the four divisions and cavalry quartered at Toledo had recrossed
the Tagus and marched over the Guadarama, the whole pointing for
Valladolid. Thus it was already manifest that the army of Portugal
would not act in conjunction with that of the south.

THIRD ENGLISH SIEGE OF BADAJOS.

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

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