Fundamentals of Income Tax Workbook 2019 – Volume 2 243
Chapter Review Problem 19.1 – Assignment # 2
Owen (SIN 805 232 105) and Sonja (SIN 805 232 212) Cornell are married. They live
at 2621 River Road, Your City, YP, P0M 1B0, phone number 983-2425. Owen was
born on August 19, 1975 and Sonja was born on June 3, 1977.
Owen and Sonja are the parents of two children: Kirsten (born on July 1, 1999) and
Ingrid (born on May 17, 2008). Ingrid does not have any income.
Kirsten (SIN 805 232 329) graduated from secondary school in June. She received a
scholarship for her excellent work in school and has a T4A with $5,000 in Box 105.
Kirsten took the summer off to do some traveling. In September, Kirsten began full-
time study at the University of Your Province. She lives in a university residence
during the academic year, but she uses River Road as her official address. In
addition to tuition of $3,000, Kirsten spent $350 on books and $25 for student
association fees. She has receipts for these expenses. Kirsten’s T2202A shows that
she attended university full-time for four months.
Owen works as a meteorologist and Sonja works part-time as a graphic artist. Their
information slips are reproduced on the following pages.
Owen and Sonja paid the following medical expenses in 2018, for which they were
not reimbursed by their insurance:
❑ On July 16, $2,100 to Dr. Wolf for Kirsten’s orthodontist bill;
❑ On August 15, $5,000 to Dr. Wolf for Ingrid’s orthodontist bill; and
❑ For the year, $2,500 for Sonja’s chiropractor’s bills.
Owen has official receipts for these expenses. The only other medical expenses the
Cornells had in 2018 were the premiums for the health insurance plan Owen paid
through his employer.
Sonja was in hospital for six weeks during the year, but all of her expenses were
covered by their health plan. Sonja paid Victoria Lipinski (SIN 805 212 438) $2,000
to care for Ingrid after school on the days she worked and for the six weeks she was
in hospital.
Based on the information provided, answer the questions that follow:
Please do not attemt to complete this assignment using the TPS. Data
entry of these topics has not yet been discussed. Also, your answers
should reflect your theoretical tax knowledge – not your data entry
skills.
Download the fillable version of the federal and provincial Schedule 11
from the CRA website and complete them manually. Print-outs of
Schedule 11 completed by the TPS are not accepted.
Assignment #2 must be handed in at the beginning of next class to count
for your course grade.
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244 Chapter 19 – Students
© 2019 H&R Block Canada, Inc.
Fundamentals of Income Tax Workbook 2019 – Volume 2 245
Box 22: BC: 11,280; AB: 11,660; SK: 12,675; MB: 14,210; ON: 12,100; NB: 14,110;
NS: 14,800; PE: 14,450; NL: 14,446; YT: 11,590; NT: 10,400; NU: 9,370;
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246 Chapter 19 – Students
1. How much of the scholarship she received must Kirsten include in her income?
Explain your answer.
2. Complete Kirsten’s federal and provincial Schedule 11. She wants to transfer the
maximum amounts to her father.
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Fundamentals of Income Tax Workbook 2019 – Volume 2 247
3. Kirsten is filing her own tax return; will she receive a GST/HST credit? Why or why
not?
4. How much of her expenses for books and association fees can Kirsten claim on her
tax return? Explain your answer.
5. Explain how the child care expenses should be claimed (by whom and how much).
6. List below the medical expenses that can be claimed.
7. Who should claim the medical expenses? Explain your answer.
8. Calculate the amount of the medical expense to be claimed on Line 330 and on Line
331 if applicable and then complete the section of Schedule 1 provided below.
Show your calculations for Line 330 and Line 331.
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