Ms. SINGER is a single mother with three children. Their ages are 2, 3, and 6 as at December 31. Her employment income is $37,000.
Anita and JUAN have a child, age 4. Also living with Anita and Juan is Antonio, Juan's brother, who came to Canada in 2014 to attend university. Antonio, 22, paid tuition of $10,000 in 2015. He attended classes for all 12 months in 2015 as he was unable to work in Canada. Antonio, therefore, had no income in the year. Anita has no 2015 income
ALBERT received $50,000 employment income. His wife earned $45,000 from her job. What is the personal income tax for each person