Anita Bathe is a 39 year old employee with StoreyCorp. Her salary was $161,000 in 2021. During the year her employer gave her a diamond necklace as a 15 year anniversary award worth $7,500 and a crystal vase worth $1,000 as a gift for her wedding in June. StoreyCorp deducted the required income tax, EI and CPP amounts from her paycheques during the year. Anita owns a portfolio of stocks. She sold 2,000 shares of YYZ Inc., a publicly traded company, during 2021. These shares had an adjusted cost base of $47/share and she was able to sell them for $57/share during the year. Anita is also required by her employer to work from home, where she has space that she uses exclusively to carry out various employment duties and to meet customers on a regular and continuous basis. Her work space in the home represents 20% of the total floor space in her home. Her home expenses for the year consisted of insurance of $2,600, utilities of $2,000 and repairs of $700. Anita and her spouse purchased the home in 2021 for $1,250,000. Neither of them had owned a home previously. Anita's spouse is infirm and had net income for tax purposes of $7,500 in 2021. Anita's spouse was a full-time student at Seneca College. Her tuition was $16,340 in 2021. Anita's infirm 66 year-old aunt also lives with her and she had no income during the year. Anita had a $4,000 allowable capital loss carryover from 2019 that she has not been able to use in a prior taxation year.

Required: A. Calculate the amount to report on each line in the table below, including Anita's 2021 Net Income for Tax Purposes and Taxable Income.

Description Amount

Line 3a

Line 3b

Line 3c

Line 3d

Net Income for Tax Purposes Division

C Deductions Taxable Income

B. Calculate the Federal Income Tax Liability for Anita: Description: Amount Federal Income Tax Liability

C. Calculate the following Federal Non-Refundable Tax Credits for Anita:

Description:

Basic Personal Credit

Spousal Credit

Canada Employment Credit

Eligible Dependent Credit

Canada Caregiver Credit - Other Dependent

Canada Caregiver Credit - Additional Amount

First Time Home Buyers' Credit

Canada Pension Plan Credit

Employment Insurance Credit

Transfer of Unused Credits from Spouse or Common Law Partner