$1.$Indicate whether the following benefits are taxable or non$-$taxable to the employee.

a$.$Chemical dependency coverage under an employee assistance plan

b$.$Provincial health care taxes paid by an employer for their Ontario employees c$.$Personal income tax preparation provided to senior management employees d$.$Job placement counselling for an employee whose employment is being terminated e$.$A Qu$$bec employer provides Accidental Death and Dismemberment insurance for their employees

f$.$An Alberta employer provides private health insurance coverage for their employees. g$.$A British Columbia employer pays $50\%$ of the cost of the employees$$ group term life insurance coverage.

h$.$A Nova Scotia employer offers an Employee Assistance Plan that covers their employees for alcohol dependency counselling services.

i$.$Justin Lemaire is physically disabled; the company provides him with a paid parking spot j$.$National Merchandisers, with $23$ payroll professionals across Canada, pays for these employees to take the Institute$$s CPM Certification courses. $2.$ Provide two situations where employer$-$provided parking would not be considered a taxable benefit to the employee.