If Tom were married and his spouse was not working for pay, his 2021 taxable income would be a maximum 15% rate (20% in the case of high income taxpayers. Read below about who an income tax payer.
A taxpayer is an individual or corporation who pay taxes annually on their earning as per the provisions of the Income Tax Act. Once you file income tax returns and disclose your earnings, it becomes legal.
Therefore, the correct answer is as given above
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