$($complete a T$1$ General Summary as part of your submission for this question$)$

Ms$.$ Peta Jansan is $37$ years old and divorced from her former spouse. She has two children from the marriage, Lotte, aged

$5$ and Bram, aged $9.$ Neither of these children have any income in $2023.$

The divorce agreement, which became effective in $2021,$ requires her former spouse to pay monthly child support of

$$3,000$ and an additional $$1,000$ in monthly spousal support. While all of the payments for made in full in $2021$ and $2022,$

in $2023,$ her former spouse has experienced financial difficulties and has paid only $$40,000$ of the required payments of

$$48,000.$

Ms$.$ Jansan also provides care for her $85$ year old grandfather who lives with her and her children. While her grandfather

is not mentally or physically infirm, his $2023$ net income is only $$7,950$ which makes him partly dependant on Ms$.$ Jansan.

Ms$.$ Jansan is employed by Dutch Foods Ltd$.,$ a large public company with gross revenues of $$279$ million. In $2023,$ her

annual salary is $$75,000.$ In $2022,$ she was awarded a bonus of $$19,500,$ all of which was paid in January of $2023.$

The corporate employer provides her with an automobile which the company leases for $$560$ a month. Ms$.$ Jansan is

required to pay all of the operating and maintenance expenses of the automobile. In $2022,$ these expenses totaled $$6,300.$

The automobile was available for her use for $11$ months of $2023$ and was driven a total of $43,360$ kilometers, $35,120$ of

which were driven for employment use and $8,240$ for personal use.

Her employer made the following payroll withholdings in $2023$:

RPP Contributions $$3,400$

EI Premiums $1,002$

CPP Contributions $3,754$

Life Insurance Premium $250$

Her employer pays her Alberta provincial health care premium of $$582($$$44$ monthly$).$ In $2023,$ Ms$.$ Jansan is transferred

by Dutch Foods Ltd$.$ from their Edmonton office to their Calgary office. The Company has agreed to fully compensate her

for any loss on the sale of her Edmonton house, but will not compensate her for the legal fees associated with the sale. In

addition the employer will provide her with a one$-$time payment of $$15,000$ when she purchases a home in Calgary to

compensate her for the higher cost of housing in Calgary.

Dutch Foods Ltd$.$ is also providing her with a $$200,000$ interest free housing loan to help finance her new house in

Calgary. This loan is received on April $1,2023$ and must be repaid in full by March $31,2028.$ In addition to these other

amounts, the employer also provides a $$10,000$ allowance to cover any additional moving expenses.

On January $3,2023,$ Ms$.$ Jansan flies to Calgary at a cost of $$325$ on a house hunting trip. During the three days that she is

in Calgary, her meal and lodging expenses total $$575.$ Both the air fare and the meal and lodging expenses are reimbursed

by Dutch Foods Ltd$.$ After considering the properties that she has seen, she makes an offer on a property on January $10,$

$2023,$ with a closing date for the end of that day.

Later that month she sells her Edmonton home which she purchased for $$265,000$ in $2021.$ The house is sold for $$257,800.$

While Ms$.$ Jansan managed to sell the house without using a real estate agent, legal fees associated with the sale were

$2$

$$950.$ Ms$.$ Jansan and her family leave Edmonton on March $15$ and arrive in Calgary that same day. She uses the

employer provided automobile. This mileage is included in the $43,360$ kilometer total and is viewed as being employment

related. As the family brought a picnic lunch for the trip, she ignores meal expenses for the day.

Unfortunately, her new Calgary home is not available until April $3$ and, as a consequence, she, her children and her

grandfather stay in a Calgary suite hotel from March $15$ through April $3(19$ days$).$ The rate for a two room suite is $$325$

per day, but Ms$.$ Jansan has a discount voucher that provides her with a daily rate of $$200$ per day for a one week period

$(7$ nights$).$ Assume that the $2023$ allowable daily rate for meals is $$69$ a person. The cost for moving her household effects

and leaving them in storage until her Calgary home was ready totaled $$3,640.$ Her legal fees associated with purchasing

the Calgary home are $$600.$

Ms$.$ Jansan has belonged to her employer$$s stock purchase plan since April of $2021$ when the employee share purchase

options was instituted. In that year she purchased $360$ shares at $$5\mathrm{.}00$ each. In $2022,$ she purchased an additional $500$

shares at $$5\mathrm{.}25$ each. On February $1,2023,$ she purchased $400$ more shares at $$6\mathrm{.}00$ each. On July $1,2023,$ her shares paid an

eligible dividend of $$0\mathrm{.}30$ per share. In order to help finance some of the costs of the move, she sold $900$ of these shares in

December of $2023$ for $$6\mathrm{.}10$ per share.

On January $1,2023,$ Ms$.$ Jansan purchases an annuity for $$28,733.$ The annuity was purchased with after$-$tax funds outside of a tax deferred income plan and will provide a payment of $$5,000$ at the end of each year for eight years. Given its price,

the effective yield on the annuity is $8\%.$In $2023$ Ms$.$Jansan Contributes $6500$ to her TFSA and $5500$ to a TFSA that she opens for her grandfather. before moving to calgary child care expenses in edmonton were $200$ a week for $11$ weeks $.$ In calgary the weekly cost increased to $250$ and was paid for a total of $36$ weeks. In the summer both children spent four weeks at an exclusive summer camp. The weekly fees at this camp were $500$ for each child. The $2022$ medical expenses for Ms$.$jansan and her dependants which were all paid for by Ms$.$Jansan are as follows:Ms$.$Jansan $$465,$ Lotte $493,$ Bram $245,$ Grandfather $12473,$ total medical expenses $13676,$ assume a prescribed interest rate of $2\%$ applied throughout all of $2023$ on employee loans

REQUIRED : calculate minimum $2023$ net income $,$minimum taxable income for $2023,$ and minimum $2023$ federal income tax payable $.$ : THIS IS FOR CANADA NOT USA