employment income. He provides ful? full support for his common-law partner and her three children from a previous relationship. the children are aged 13,15 and 20 . The 20 year child is dependent because of a physical disability. However, the disability is not sufficiently severe to qualify for the disability tax credit. Neither the common-law partner nor any of the children have any source of income.
Mr. Saladin has Net income for Tax purposes of $72,250. , none of which is
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