Jessica Pinkman’s 2022 Personal Tax Return Analysis

QUESTION

Jessica Pinkman is 42 years old. She was born on March 1, 1980. She is married and has 3 children aged 2, 5 and 8 years old. She is employed as a security consultant at Los Pollos Hermanos Distribution Ltd and has an annual salary of $150,000. Her 2022 T4 is provided below.

She has asked you whether she will have a federal income tax payable or refund for 2022 (let the software calculate the provincial taxes).

Other information she shared with you is as follows:

  • Her spouse’s name is Wendel Pinkman and he was born on May 14, 1984.
  • Her children’s names and birthdates are:
  • Prethi Pinkman, daughter, January 10, 2014,
  • Paula Pinkman, daughter, June 22, 2017, and
  • Parminder Pinkman, son, February 18, 2020.
  • Prethi, Paula and Parminder each have a physical infirmity (hearing impairment)
  • Her employer paid for the $400/month underground parking spot at the company’s head office for the entire year. The employment income reported on her 2022 T4 does not include this amount.
  • Her employer gave her a $6,000 Vespa scooter as an award for her 15-year work anniversary on October 10, 2022. The employment income reported on her 2022 T4 does not include this amount.
  • Her employer gave her a $25 company t-shirt for her to wear while working from home. The employment income reported on her 2022 T4 does not include this amount.
  • Her employer provided her with a smartphone and paid the monthly fee of $73.45 (inclusive of HST) for the entire year. Jessica used the smartphone for personal purposes 40% of the time and for employment purposes 60% of the time. The employment income reported on her 2022 T4 does not include this amount.
  • Her employer paid $2,400 in premiums for her towards her membership in the company-sponsored group disability plan. The employment income reported on her 2022 T4 does not include this amount.
  • Her employer allowed her to work from home throughout 2022. She incurred the following expenses while working from home:

o Utilities $2,800

o  Repairs and maintenance (roof repair) $8,000

o  Property taxes $8,200

o  House insurance $2,400

o  Interest on mortgage $15,000

o  Repainting of her home office $650

o  Home internet service fees $1,080

o  Long distance telephone charges (100% work related) $320

·  Jessica’s home has 2,400 square feet of living space. She uses 240 square feet for her work space in the home.

·  Jessica’s work space at home is used exclusively for the purpose of carrying out her employment duties and is used on a regular and continuous basis for meeting clients of Los Pollos (through MS Teams).

  • Jessica purchased a new desk and chair for her home office for a combined cost of $3,500 (before HST).
  • Jessica also purchased a new Surface Book 3 laptop to use for employment purposes from home at a cost of $2,849 (inclusive of HST)
  • She earned $9,500 in interest on her investments. She received a T5 tax slip for this interest amount from Laurentian Bank
  • She received a $6,000 cash dividend from her shares in Royal Bank of Canada, an eligible Canadian corporation
  • Jessica made an RRSP contribution of $18,000. She made her RRSP contribution with InvestSimple, on February 20,2023. She received an RRSP Contribution tax receipt from InvestSimple in early March 2023 for this contribution.
  • Jessica’s 2021 Earned Income was $125,000.
  • Jessica paid DayCaresRus $20,000 for childcare expenses during the year ($11,000 for Prethi and $9,000 for Paula).
  • She is required by her employer to use her own automobile, a Jeep Cherokee, in the course of her employment. Her total automobile costs for the year, including monthly lease costs, gas, repairs and maintenance, are $9,700. She drove her car 22,000 kilometres during the year; 12,000 kilometres of this amount was for employment purposes.
  • Her spouse had employment income in 2022 of $8,000 from his part-time job.
  • Jessica was enrolled as a part-time student for 8 months in 2022 at the GTA’s preeminent post-secondary institution, Seneca College, and took three courses during the year at a cost of $7,500.
  • In addition to the donations reported on her T4, Jessica made charitable donations of $5,400 to the United Way in 2022.
  • Jessica incurred medical expenses of $6,600 for her family for the 12-month period ending on October 30, 2022. This was the 12-month period ending in 2022 for which she incurred the highest amount of medical expenses. For the 2022 calendar year, her medical expenses for her family totaled $5,300.

Regarding medical expenses in the CanTax Assignment, you must complete the T1-MED form.

  • Date of Payment: any date in 2022
  • Name of Patient: Jessica Pinkman
  • Description of Medical Expenses: Prescription drugs
  • Amount Paid: 6,600

REQUIRED: Use CanTax T1 2022 software to complete Jessica Pinkman’s 2022 personal tax return. The return you submit should include balances on all relevant lines and forms required to determine Jessica’s:

  1. Employment Income (8 marks)
  2. Total Income (2 mark)
  3. Net Income (8 marks)
  4. Taxable Income (2 mark)
  5. Federal tax liability (6 marks)
  6. Non-refundable tax credits (20 marks)
  7. Federal tax payable or refund (4 marks)

Let the software calculate provincial income tax.

ANSWER

Jessica Pinkman’s 2022 Personal Tax Return Analysis

In this analysis, we will complete Jessica Pinkman’s 2022 personal tax return using the CanTax T1 2022 software. We will consider various components of her income, deductions, expenses, and tax credits to determine her employment income, total income, net income, taxable income, federal tax liability, non-refundable tax credits, and whether she will have a federal tax payable or refund. Please note that provincial income tax calculations will be handled by the software.

Employment Income: Jessica’s employment income from Los Pollos Hermanos Distribution Ltd is reported as $150,000 on her 2022 T4. This is her main source of income.

Other Income: Jessica earned $9,500 in interest on her investments and received a $6,000 cash dividend from her shares in Royal Bank of Canada. These amounts contribute to her total income.

Deductions and Expenses

Childcare Expenses: Jessica paid $20,000 to DayCaresRus for childcare expenses.

Automobile Costs: Her total automobile costs were $9,700, and she drove 12,000 kilometers for employment purposes.

Home Office Expenses: Jessica incurred various expenses for her home office, including utilities, repairs, property taxes, house insurance, mortgage interest, repainting, internet service fees, and telephone charges. Her home office space is exclusively used for work.

Educational Expenses: Jessica spent $7,500 on education at Seneca College.

Medical Expenses: Jessica incurred medical expenses of $6,600, and her family’s total medical expenses for the year were $5,300.

Tax Credits

Children’s Infirmity Tax Credit: Jessica’s three children have a physical infirmity, which makes her eligible for this tax credit.

RRSP Contribution: Jessica contributed $18,000 to her RRSP.

Charitable Donations: Jessica made charitable donations of $5,400.

Interest and Dividend Tax Credits: Jessica earned interest on her investments and received a dividend, which will impact her tax credits.

Calculations

Total Income: Employment income + Other income = $150,000 + $9,500 + $6,000 = $165,500

Net Income: Total income – Deductions and expenses = $165,500 – ($20,000 + $9,700 + Home office expenses + $7,500 + $6,600) = Net Income

Taxable Income: Net income – Tax credits = Taxable Income

Federal Tax Liability: Using the taxable income, we can calculate the federal tax liability based on the current tax brackets and rates.

Non-refundable Tax Credits: We will calculate the various non-refundable tax credits Jessica is eligible for, including the children’s infirmity tax credit, RRSP contribution credit, charitable donation credit, interest and dividend tax credits, and any other applicable credits.

Federal Tax Payable or Refund: The federal tax payable or refund will be determined by comparing the federal tax liability with the total of non-refundable tax credits.

In conclusion, Jessica Pinkman’s 2022 personal tax return involves detailed calculations of her employment income, total income, net income, taxable income, federal tax liability, non-refundable tax credits, and whether she will have a federal tax payable or refund. The CanTax T1 2022 software will assist in accurately computing these values. Please note that provincial income tax calculations are not included in this analysis but will be handled by the software.

 

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