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Law, 21.01.2021 05:00 katrinanuez

Case Study Read the information below and then answer the questions on the next page.

Sonja (born on December 2, 1972) is married to Jeremy Anderson (born on April 5, 1967). They are the parents of three children:

Derrick – born on July 9, 2000;
Wayne – born on January 15, 2005; and
Chelsea – born on May 28, 2009.
Chelsea is unable to walk and uses a wheelchair. She has Form T2201 on file with the CRA and Jeremy has claimed the disability transfer for Chelsea in previous years.

In 2014, Sonja had suffered an injury that caused her to go blind. She has Form T2201 on file with CRA. For the first part of 2019, she received $8,500 in income from a group sickness or accident insurance plan, which was an employee-pay-all plan that only she contributed to. She never received a slip for this benefit. She received Worker’s Compensation Benefits (WCB) of $7,800, reported on a T5007 slip.

In April, Sonja inherited $23,000 from her late great-aunt. She set $15,000 aside with other savings to use as a down payment on a new home later in the year and put $1,000 each into savings accounts for her three children. Each of the children earned $25 of interest from these savings accounts. The bank did not issue information slips for the interest paid. Sonja contributed the remaining $5,000 of inheritance to a spouse or common-law partner RRSP.

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