Practice with case studies

Case studies

Seniors

• Reporting advance payments and claiming the tax credit for home-support services for seniors (no-calculation method)
• Claiming the tax credit for home-support services for seniors (change in situation during the year) – Detailed method

• COVID-19

  • Claiming the deduction for a repayment of federal benefits related to COVID-19

Caregivers

• Caregiver of a spouse
• Caregiver of a person other than a spouse

• Families

  • Reporting advance payments and claiming childcare expenses

Workers

• Reporting employment income
• Reporting employment income, Advanced Canada workers benefit payments and work premium tax credit

• Students and recent graduates

  • Student with a scholarship who transfers the tuition tax credit and the amount for post-secondary studies to a parent who is not present

Newcomers

• Newcomer couple with refugee status
• Newcomer with work permit and spouse living abroad

• Persons with disabilities

  • Claiming the amount for a severe and prolonged impairment and transferring the disability tax credit

Social assistance recipients

• Couple with social assistance payments
• Couple with social assistance payments and one of them has employment income

• Indigenous Peoples

  • Social assistance payments issued by a band council