mr senior turned 65 in the current year and received pens/

/in /by

Mr. Senior had no other income for the year. His wife, age 66, had net income of $6,000 (OAS and interest income) in the current year. Income tax reference: ITA 56(1)(a.2), 60(c), 60.03, 117(2), 117.1(1), 118(1)(a), 118(2),(3), 118.8.
Determine Mr. Senior’s federal tax payable for the current year assuming –
(i) He does not elect to split his pension income.
(ii) He elects to split his pension income.