,canada ,rev5ue ,ag5cy                #a

                            ,t#ggh 7#ji7

      ,9=m,n ,ab ,* ,c>e ,exp5ses
    
  ,! 9=m,n on ? %eet w help y 6-plete
,=m ,t#ggh1 ,* ,c>e ,exp5ses ,deduc;n =
#bjji4

       ,:o c claim * c>e exp5ses8
    
  ,if y >e ! only p]son support+ ! *1 y
c claim * c>e exp5ses 7z def9$ on ! next
page7 y 9curr$ :ile ! eligi# * 7z def9$
on ! next page7 0 liv+ ) y4
  ,h["e1 "! may h be5 .ano!r .p]son :o
liv$ ) y at any "t 9 #bjji .& at any "t
dur+ ! f/ #fj "ds ( #bjaj :o was3
    --! eligi# *'s p>5t2
    --yr sp\se or -mon-law "pn]1 if y >e
      ! "f or ! "m (! *2 .or
    --an 9dividual claim+ an am.t =!
      eligi# * on l9e #cje1 #cjf1 #cae1
      or #cfg ( _! ,s*$ule #a4        #a
         ,claim * c>e exp5ses8       a#a
  ,if "! is ano!r p]son1 ! p]son )! .l[]
.net .9come 79clud+ z]o 9come7 m/ claim
! * c>e exp5ses un.s "o (! situ,ns 9 ,"p
;,c or 9 ,"p ;,d applies4
  ,if "! is ano!r p]son1 & "o (! situ,ns
9 ,"p ;,c or 9 ,"p ;,d applies1 ! * c>e
exp5ses c 2 claim$ 0! p]son )! .hi<]
.net .9come1 or 9 "p 0bo? ! p]son )!
hi<] net 9come &! p]son )! l[] net
9come4 ,9 any s* situ,n1 ! p]son )! hi<]
net 9come m/ calculate ! claim f/4
  ,if "! is ano!r p]son & y h .equal
.net .9comes1 y h 6agree on : "o ( y w
claim ! exp5ses4
  ,if y got m>ri$ or 2gan liv+ -mon-law
9 #bjji1 y & yr sp\se or -mon-law "pn] h
63sid] yr net 9comes =! :ole ye>4
,9clude * c>e exp5ses y bo? pd =! :ole
ye>4

         ,:at pay;ts c y claim8
    
  ,y c claim pay;ts = * c>e exp5ses made
to3                                   #b
         ,:at pay;ts c y claim8      b#a
    --c>egiv]s provid+ * c>e s]vices2
    --"d nurs]y s*ools & "dc>e c5tres2
    --$uc,nal 9/itu;ns1 =! "p (! fees t
      relate 6* c>e s]vices2
    --"d camps & "d sports s*ools ": !
      prim>y goal (! camp is 6c>e = *n
      7an 9/itu;n (f]+ a sports /udy
      program is n a sports s*ool72 or
    --bo>d+ s*ools1 ov]ni<t sports
      s*ools1 or camps ": lodg+ is
      9volv$ 7see ! note 9 ,"p ;,a ( ,=m
      ,t#ggh74
  ,adv]tis+ exp5ses & place;t ag5cy fees
pd 6locate a * c>e provid] may al
qualify z * c>e exp5ses4 ,= m details1
see ,9t]pret,n ,bullet9 ,,it-#die1 ,*
,c>e ,exp5ses4
  ,:5 ! * c>e s]vices >e provid$ 0an
9dividual1 ! 9dividual _c be3
    --! *'s "f or "m2
    --ano!r p]son 7z describ$ "u 8,:o c
      claim * c>e exp5ses8072
    --a p]son = :om y or ano!r p]son
      claim$ an am.t on l9e #cje1     #c
         ,:at pay;ts c y claim8      c#a
      #cjf1 #cae1 or #cfg ( ,s*$ule #a2
      .or
    --a p]son "u #ah :o is relat$ 6y4
    
      ,a .relat$ .p]son is "s"o 3nect$
      0a blood rel,n%ip1 m>riage or
      -mon-law "pn]%ip1 or adop;n1 s* z
      yr or yr sp\se's or -mon-law
      "pn]'s *1 bro!r1 si/]1 bro!r-in-
      law1 or si/]-in-law4 ,h["e1
      nieces1 nephews1 aunts1 & uncles
      >e n 3sid]$ relat$ p]sons4
    
  ,receipts--,! 9dividual or organiz,n
:o rcvd ! pay;ts m/ give y a receipt %[+
9=m,n ab ! s]vices provid$4 ,:5 ! * c>e
s]vices >e provid$ 0an 9dividual1 y w
ne$ ! social 9sur.e numb] (! 9dividual4
,d n s5d receipts ) yr return1 b keep !m
9 case we ask 6see !m4 ,if y file yr
return electronic,y us+ ,,efile1 %[ yr
receipts 6yr ,,efile s]vice provid]4

                                      #d
         ,:at pay;ts c y claim8      d#a
,notes
  ,y may h pd an am.t t wd qualify 6be
  claim$ z * c>e exp5ses &! *n's fit;s
  am.t 7l9e #cfe74 ,if ? is ! case1 y
  .m/ f/ claim ? am.t z * c>e exp5ses4
  ,any unus$ "p c 2 claim$ =! *n's fit;s
  am.t z l;g z ! require;ts >e met4

  ,if y pd an 9dividual 6provide * c>e 9
  yr home1 y may h "s responsibilities z
  an employ]4 ,if y >e n sure ( yr
  situ,n1 3tact u4

        ,:at pay;ts c't y claim8
    
  ,y _c claim pay;ts = m$ical or
hospital c>e1 clo?+1 or transport,n
co/s4
  ,= pay;ts made 6an $uc,nal 9/itu;n1 y
_c claim ! "p (! fees t relate 6$uc,n
co/s1 s* z tui;n fees (a regul> program
or a sports /udy program4 ,al1 y _c
claim fees pd = leisure or recre,nal
                                      #e
        ,:at pay;ts c't y claim8     e#a
activities1 s* z t5nis lessons or !
annual regi/r,n fees pd = ,sc\ts4

,note
  ,al? "s exp5ses may n 2 eligi# 6deduct
  z * c>e exp5ses1 !y may qualify =!
  *n's fit;s am.t z l;g z ! require;ts
  >e met 6claim an am.t at l9e #cfe4

  ,y _c claim exp5ses = : y or .ano!r
.p]son 7z describ$ "u 8,:o c claim * c>e
exp5ses807 rcvd1 or is 5titl$ 6rcv1 a
reimburse;t (! * c>e exp5ses or any o!r
=m ( assi/.e n 9clud$ 9 9come4 ,if yr
employ] pd ! * c>e exp5ses on yr 2half1
y c claim ! "p (! exp5ses 9clud$ 9 yr
9come =! ye>4

              ,o!r situ,ns
    
  ,:5 -plet+ ! return (a ..p]son :o di$
9 .#bjji1 claim eligi# * c>e exp5ses t 7
pd :ile t p]son 0 liv+ )! * z if he or
%e 0 ! only p]son support+ ! *4       #f
              ,o!r situ,ns           f#a
,h["e1 if "! 0 .ano!r .p]son 7z describ$
"u 8,:o c claim * c>e exp5ses8071 t
p]son is al 3sid]$ ! only p]son support+
! eligi# * & c claim eligi# * c>e
exp5ses pd :ile liv+ )! *1 z l;g z !
exp5ses 7 n claim$ on ! return ( ano!r
p]son4
--------------------------------------#b
  ,if y liv$ \tside ,canada = "p or all
( #bjji1 & we 3sid] y 6be a .factual or
.deem$ .resid5t ( ,canada1 y c claim *
c>e exp5ses t y pd 6a non-resid5t p]son
= s]vices provid$ \tside ,canada4 ,we
expla9 ^! t]ms "u 8,: tax package %d y
use80 on page #g (! ,g5]al ,9come ,tax &
,b5efit ,guide4 ,= 9=m,n on o!r
circum/.es 9 : y c claim * c>e exp5ses
pd = s]vices provid$ \tside ,canada
7e4g41 -mut]s 6! ,unit$ ,/ates71 pl1se
3tact u4
  ,if y .immigrat$ 6or .emigrat$ f
,canada 9 #bjji1 y c claim * c>e exp5ses
=! p]iod y 7 9 ,canada1 z l;g z y
o!rwise qualify4                      #g
               ,def9i;ns             a#b
    
  ,! t]ms ..* c>e exp5ses1 eligi# *1 net
9come1 e>n$ .9come1 & .$uc,nal .program1
us$ on ,=m ,t#ggh1 ,* ,c>e ,exp5ses
,deduc;n = #bjji1 >e def9$ "h4

             ,* c>e exp5ses
    
  ,* c>e exp5ses >e am.ts y or .ano!r
.p]son 7z describ$ "u 8,:o c claim * c>e
exp5ses807 pd 6h "s"o look af an eligi#
* s t y or ! o!r p]son cd3
    --e>n 9come f employ;t2
    --c>ry on a busi;s ei al"o or z an
      active "pn]2
    --att5d s*ool "u ! 3di;ns id5tifi$
      "u 8,$uc,nal program0 on ? page2
      or
    --c>ry on rese>* or simil> "w1 = : y
      or ! o!r p]son rcvd a grant4
  ,! * m/ h liv$ ) y or ! o!r p]son :5 !
exp5se 0 9curr$ =! exp5se 6qualify4
,usu,y1 y c only deduct pay;ts = s]vices
provid$ 9 ,canada 0a ,canadian        #h
             ,* c>e exp5ses          b#b
resid5t4 ,see 8,o!r situ,ns0 on !
previ\s page = excep;ns4

               ,eligi# *
    
  ,* c>e exp5ses c only 2 claim$ = an
eligi# *4 ,an eligi# * is3
    --yr or yr sp\se or -mon-law "pn]'s
      *2 .or
    --a * :o 0 dep5d5t on y or yr sp\se
      or -mon-law "pn]1 & ^: net 9come 9
      #bjji 0 4#aj1cbj or less4
  ,! * m/ h be5 ."u .#af ye>s ( age at
"s "t 9 ! ye>4 ,h["e1 ! age limit does n
apply if ! * 0 dep5d5t on y or yr sp\se
or -mon-law "pn] & 0 m5t,y or physic,y
9firm4

               ,net 9come
    
  ,yr net 9come1 & t (! o!r p]son1 is
us$ 6det]m9e : p]son c claim * c>e
exp5ses4 ,? is ! am.t f l9e #bcf ( yr
returns4 ,h["e1 .d .n .9clude am.ts   #i
               ,net 9come            c#b
= * c>e exp5ses 7l9e #bad7 & social
b5efits repay;t 7l9e #bce74

              ,e>n$ 9come
    
  ,yr e>n$ 9come = l9e #f 9 ,"p ;,b is !
total (3
    --employ;t 9come 79clud+ tips &
      gratuities1 &! non-taxa# "p ( an
      all[.e rcvd z an em]g5cy
      volunte]72
    --net self-employ;t 9come1 ei al"o
      or z an active "pn] 7exclud+
      losses72
    --! taxa# por;n ( s*ol>%ips1
      burs>ies1 fell[%ips & simil>
      aw>ds1 & net rese>* grants2
    --any e>n+s supple;t rcvd "u a
      project sponsor$ 0! ,gov]n;t (
      ,canada 65c\rage employ;t or
      sponsor$ "u ,"p ,,ii (! ,employ;t
      ,9sur.e ,act or any simil>
      program2
                                     #aj
              ,e>n$ 9come            d#b
    --4abil;y b5efits rcvd f ! ,canada
      ,p5.n ,plan or ! ,quebec ,p5.n
      ,plan2
    --appr5tice%ip 9c5tive grants rcvd
      "u ! ,appr5tice%ip ,9c5tive ,grant
      program adm9i/]$ 0,human ,res\rces
      & ,skills ,develop;t ,canada2 &
    --appr5tice%ip -ple;n grants rcvd "u
      ! ,appr5tice%ip ,9c5tive ,grant
      program adm9i/]$ 0,human ,res\rces
      & ,skills ,develop;t ,canada4
    
            ,$uc,nal program
    
  ,an $uc,nal program has 6be (f]$ 0a
second>y s*ool1 college1 univ]s;y1 or
o!r designat$ $uc,nal 9/itu;n4 ,?
9cludes any 9/itu;n c]tifi$ 0! ,m9i/] (
,human ,res\rces & ,skills ,develop;t =
c\rses t develop or improve o3up,nal
skills4 ,an eligi# program has 6la/ at
l1/ #c 3secutive weeks4 ,a .full-"t
$uc,nal program requires /ud5ts 6sp5d at
l1/ #aj h\rs a week on c\rses or     #aa
            ,$uc,nal program         e#b
"w 9 ! program4 ,a ."p-"t $uc,nal
program requires /ud5ts 6sp5d at l1/ #ab
h\rs 9 a cal5d> mon? on c\rses 9 !
program4

           ,d y ne$ m 9=m,n8
    
  ,if y ne$ m 9=m,n1 visit \r ,web site
at _+www.cra.gc.ca_: or call u at
#a-hjj-iei-hbha4
  ,if y use a teletypewrit] 7,,tty7 2c y
h di6iculty he>+ or sp1k+1 y c call \r
toll-free1 bil+ual ,,tty 5quiry s]vice
6get 9=m,n4 ,! teleph"o numb] is
#a-hjj-ffe-jced4
--------------------------------------#c
      ,* ,c>e ,exp5ses ,deduc;n =
                 #bjji
    
  ,r1d ! atta*$ 9=m,n %eet4 ,on ! %eet
we def9e ..* c>e exp5ses1 eligi# *1 net
9come1 e>n$ .9come1 & .$uc,nal .program4
,= m details1 see ,9t]pret,n ,bullet9
,,it-#die1 ,* ,c>e ,exp5ses4         #ab
                 ,t#ggh              a#c
  ,ea* p]son claim+ ! * c>e exp5ses
deduc;n m/ atta* a -plet$ ,=m ,t#ggh
6his or h] return4
  ,d n 9clude receipts1 b keep !m 9 case
we ask 6see !m4
  ,if y >e ! .only .p]son claim+ * c>e
exp5ses1 -plete "ps ;,a & ;,b1 &1 if x
applies1 ,"p ;,d4
  ,if "! is .ano!r .p]son 7z describ$ "u
8,:o c claim * c>e exp5ses80 on ! atta*$
%eet7 & y >e ! "o )! .l[] .net .9come1
-plete "ps ;,a & ;,b4
  ,if "! is .ano!r .p]son 7z describ$ "u
8,:o c claim * c>e exp5ses80 on ! atta*$
%eet7 & y >e ! "o )! .hi<] .net .9come1
-plete "ps ;,a1 ;,b1 ;,c1 &1 if x
applies1 ,"p ;,d4

     ,"p ;,a--,total * c>e exp5ses
    
  ,li/ ! f/ & la/ "ns &! dates ( bir? (
all yr eligi# *n1 ev5 if y did n pay *
c>e exp5ses = all ( !m4
                                     #ac
                ,"p ;,a              b#c
,transcrib]'s note3
  7,"! is space = f\r 5tries47

,f/ & la/ "n ----
,date ( bir? 7,ye>/,mon?/,"d7 ----

,f/ "n ( ea* * = :om pay;ts 7 made ----
,* c>e exp5ses pd 7see note 2l7 4#----
,total 7add all 5tries = ,* c>e exp5ses
  pd7 4#----

,"n (! * c>e organiz,n or ! "n & social
  9sur.e numb] (! 9dividual :o rcvd !
  pay;ts4 ----
,numb] ( weeks = bo>d+ s*ools or ov]ni<t
  camps ----

,note3
  ,! maximum y c claim = exp5ses t
  relate 6a /ay 9 a bo>d+ s*ool 7o!r ?an
  $uc,n co/s7 or an ov]ni<t camp 79clud+
  an ov]ni<t sports s*ool7 is .4#age .p]
  .week =a * 9clud$ on l9e #a 9 ,"p ;,b1
  .4#bej .p] .week =a * 9clud$ on    #ad
                ,"p ;,a              c#c
  l9e #b1 & .4#ajj .p] .week =a * 9clud$
  on l9e #c4

7#fgie7 ,5t] any * c>e exp5ses
  9clud$ abv t 7 9curr$ 9 #bjji
  =a * :o 0 #ah or old]4 """""""" 4#----

     ,"p ;,b--,basic limit = * c>e
                exp5ses
    
  ,numb] ( eligi# *n3
7#a7 ..,born 9 #bjjc or .lat]1 =
  :om ! 4abil;y am.t _c 2 claim$
  ---- "ts 4#g1jjj """""""""""""" 4#----
7#b7 & 7#fgif7 ..,born 9 #bjji or
  .e>li]1 = :om ! 4abil;y am.t c
  2 claim$ 99 ---- "ts 4#aj1jjj   4#----
7#c7 ..,born 9 #aiic 6.#bjjb1 7or
  born 9 #aiib or e>li]1 )a m5tal
  or physical 9firm;y1 = :om !
  4abil;y am.t _c 2 claim$7 ----
  "ts 4#d1jjj """"""""""""""""""" 4#----
7#d7 ,add l9es #a 6#c4 """""""""" 4#----
                                     #ae
                ,"p ;,b              d#c
7#e7 ,5t] yr ..total * c>e
  .exp5ses f ,"p ;,a4 """"""""""" 4#----
7#f7 ,5t] yr .e>n$ .9come4 ----
  "ts two-?irds """"""""""""""""" 4#----
7#g7 ,5t] ! am.t f l9e #d1 #e1 or
  #f1 :i*"e is .l1/4 """""""""""" 4#----

  ,if y >e ! p]son )! hi<] net 9come1 g
6,"p ;,c4 ,l1ve l9es #h & #i blank4

7#h7 ,5t] any * c>e exp5ses t !
  .o!r .p]son 7z describ$ "u 8,:o
  c claim * c>e exp5ses80 on !
  atta*$ %eet7 )! hi<] net 9come
  deduct$ on l9e #bad ( 8 or h]
  #bjji return4 """"""""""""""""" 4#----
7#i7 ,l9e #g m9us l9e #h4 ,if y
  att5d$ s*ool 9 #bjji & y >e !
  only p]son mak+ a claim1 al g
  6,"p ;,d4 ,o!rwise1 5t] ? am.t
  on l9e #bad ( yr return4 .,yr
  .all[a# .deduc;n """""""""""""" 4#----

                                     #af
                ,"p ;,b              e#c
99 ,atta* ,=m ,t#bbja1 ,4abil;y ,tax
  ,cr$it ,c]tificate4 ,if ? =m has alr
  be5 fil$ =! *1 atta* a note 6yr return
  %[+ ! "n & social 9sur.e numb] (!
  p]son :o fil$ ! =m &! tax ye> = : x 0
  fil$4
--------------------------------------#d
     ,"p ;,c--,>e y ! p]son )! hi<]
               net 9come8
    
  ,-plete ,"p ;,c if1 9 #bjji1 .ano!r
.p]son 7z describ$ "u 8,:o c claim * c>e
exp5ses80 on ! atta*$ %eet7 ) l[] net
9come 0 9 a situ,n describ$ 2l4 ,give !
"n1 social 9sur.e numb]1 &! net 9come (!
o!r p]son1 .& tick ! boxes t apply4

,"n ( p]son ) l[] net 9come ----
,social 9sur.e numb] ----
,net 9come ----



                                     #ag
                ,"p ;,c              a#d
---- a7 ,! o!r p]son att5d$ s*ool & 0
  5roll$ 9 a ."p-"t $uc,nal program 7see
  8,$uc,nal program0 on ! atta*$ %eet74
---- b7 ,! o!r p]son att5d$ s*ool & 0
  5roll$ 9 a .full-"t $uc,nal program
  7see 8,$uc,nal program0 on ! atta*$
  %eet74
---- c7 ,! o!r p]son 0 n capa# ( c>+ =
  *n 2c (a m5tal or physical 9firm;y4 ,t
  p]son m/ h be5 3f9$ =a p]iod ( at l1/
  two weeks 6a b$ or :eel*air1 or z a
  pati5t 9 a hospital1 or o!r simil>
  9/itu;n4 ,atta* a /ate;t f ! att5d+
  physician c]tify+ ? 9=m,n4
---- d7 ,! o!r p]son 0 n capa# ( c>+ =
  *n 2c (a m5tal or physical 9firm;y1 &
  ? situ,n is likely 63t9ue = an
  9def9ite p]iod4 ,atta* a /ate;t f !
  att5d+ physician c]tify+ ? 9=m,n4
---- e7 ,! o!r p]son 0 3f9$ 6a prison or
  simil> 9/itu;n =a p]iod ( at l1/ two
  weeks4
---- f7 ,y & yr sp\se or -mon-law "pn]
  w]e1 due 6a br1kd[n 9 yr           #ah
                ,"p ;,c              b#d
  rel,n%ip1 liv+ sep>ate & a"p at ! 5d (
  #bjji &=a p]iod ( at l1/ #ij "ds 2g9n+
  9 #bjji1 b y reconcil$ 2f ,m>* #a1
  #bjaj4

7#aj7 ,l9e #d 7in ,"p ;,b7 4#----
  "ts #b.e@3p """"""""""""""""""" 4#----
7#aa7 ,multiply ! am.t on l9e #aj
  0! numb] ( .mon?s 9 #bjji t !
  situ,n 9 .a7 exi/$ 7o!r ?an a
  mon? t 9cludes a week t any (!
  situ,ns 9 .b7 6.f7 exi/$74 """" 4#----
7#ab7 ,multiply ! am.t on l9e #aj
  0! numb] ( .weeks 9 #bjji t any
  (! situ,ns 9 .b7 6.f7 exi/$4 "" 4#----
7#ac7 & 7#fgih7 ,add l9es #aa &
  #ab4 """""""""""""""""""""""""" 4#----
7#ad7 ,5t] ! am.t f l9e #g 7in
  ,"p ;,b7 or l9e #ac1 :i*"e is
  .less4 ,if y att5d$ s*ool 9
  #bjji1 g 6,"p ;,d4 ,o!rwise1
  5t] ? am.t on l9e #bad ( yr
  return4 .,yr .all[a# .deduc;n   4#----
                                     #ai
      ,"p ;,d--,w]e y 5roll$ 9 an    c#d
        $uc,nal program 9 #bjji8
    
  ,-plete ,"p ;,d if1 at any "t 9 #bjji1
ei (! foll[+ situ,ns appli$ 6y3
    --,y 7 ! .only .p]son mak+ a claim1
      l9e #g equals l9e #f 9 ,"p ;,b1 &
      y 7 5roll$ 9 a program 7see
      8,$uc,nal program0 on ! atta*$
      %eet74
    --,y 7 ! ..p]son )! hi<] net .9come1
      l9e #g equals l9e #f 9 ,"p ;,b1 &1
      at ! same "t 9 #bjji1 y .& .ano!r
      .p]son 7z describ$ "u 8,:o c claim
      * c>e exp5ses80 on ! atta*$ %eet7
      7 5roll$ 9 a program 7see
      8,$uc,nal program0 on ! atta*$
      %eet74 ..,b f/1 -plete ,"p .;,c4
  ,"p ;,d does n apply 6! p]son )! l[]
net 9come1 s9ce ! o!r p]son w claim ? "p
(! deduc;n = bo? ( !m4

7#ae7 ,l9e #d 7in ,"p ;,b7 4#----
  "ts #b.e@3p """"""""""""""""""" 4#----
                                     #bj
                ,"p ;,d              d#d
7#af7 ,multiply ! am.t on l9e #ae
  0! numb] ( .weeks 9 #bjji dur+
  : y 7 5roll$ 9 a .full-"t
  $uc,nal program4 ,if "! 0
  .ano!r .p]son 7z describ$ "u
  8,:o c claim * c>e exp5ses8071
  he or %e m/ al h be5 5roll$ 9 a
  .full-"t $uc,nal program dur+ !
  .same .weeks4 """"""""""""""""" 4#----
7#ag7 ,multiply ! am.t on l9e #ae
  0! numb] ( .mon?s 7o!r ?an any
  mon? t 9cludes a week us$
  6calculate ! am.t on l9e #af7 9
  #bjji dur+ :3
  --"! 0 no .o!r .p]son 7z
    describ$ "u 8,:o c claim *
    c>e exp5ses80 on ! atta*$
    %eet7 & y 7 5roll$ 9 a ."p-"t
    $uc,nal program2 or
  --y &! o!r p]son 7 5roll$ 9 a
    .full-"t or ."p-"t $uc,nal
    program dur+ ! .same .mon?s4  4#----
  
                                     #ba
                ,"p ;,d              e#d
7#ah7 & 7#fhja7 ,add l9es #af &
  #ag4 """""""""""""""""""""""""" 4#----
7#ai7 ,l9e #d 7in ,"p ;,b7 m9us
  l9e #i 7in ,"p ;,b7 or l9e #ad
  7in ,"p ;,c71 :i*"e applies 6y  4#----
7#bj7 ,l9e #e 7in ,"p ;,b7 m9us
  l9e #i 7in ,"p ;,b7 or l9e #ad
  7in ,"p ;,c71 :i*"e applies 6y  4#----
7#ba7 ,5t] yr .net .9come 7n
  9clud+ am.ts on l9es #bad &
  #bce74 4#---- "ts two-?irds """ 4#----
7#bb7 ,if y -plet$ ,"p ;,c3 ,l9e
  #ac 7in ,"p ;,c7 m9us l9e #f
  7in ,"p ;,b7 """""""""""""""""" 4#----
7#bc7 ,5t] ! am.t f l9e #ah1 #ai1
  #bj1 #ba1 or 7if x applies7
  #bb1 :i*"e is .l1/4 """"""""""" 4#----
7#bd7 ,5t] ! am.t f l9e #i 7in
  ,"p ;,b7 or l9e #ad 7in ,"p
  ;,c71 :i*"e applies 6y4 """"""" 4#----
7#be7 ,add l9es #bc & #bd4 ,5t] ?
  am.t on l9e #bad ( yr return4
  ,yr all[a# deduc;n """""""""""" 4#----
                                     #bb