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Mr. Taxpayer also deducted the childcare expenses on his tax return.

REQUIRED: Will this be an eligible deduction? Why or why not (provide references where appropriate).

PART C: Administration and Enforcement

3)Gwendlyn has recently moved to Canada, she has incorporated a company with a year end of October 31st. She pays herself a salary and dividends. She has requested some information from you as it relates to Taxes in Canada. Please respond to each question separately: (provide a full explanation to your response)

a.Do I have to file a tax return?

b.How do I file a tax return?

c.When do I have to file a tax return?

d.If I owe money on my personal taxes, when do I have to pay them?

e.What if I don’t file?

PART A: CAPITAL GAINS1) Development Corp. a commercial development company, acquired vacant property in2012 at a cost of $1.5 million. Once acquired, they also spend an additional $150,000 to…


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