you forgot the $6000 self employment income
which then makes the total tax deductions off his income $7600

10% tith to their church for the $18k. I would assume the planner asked and the number was confirmed. 

also if they do have such large annual donations and they had a decent accountant the account would have had him file this with his employer to reduce income taxes at source https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/t1213-request-reduce-tax-deductions-source.html with the amount of donations each year.

which then the numbers do make sense Your child benefit calc is just plain wrong also