1) Mark the right answers for the following questions:

Marcus, a Canadian citizen, lives in Buffalo, NY, USA. Throughout the current year he commutes to Niagara Falls, Ontario, Canada, where he works on the Hornblower Niagara Cruise boat. He normally works 10am to 6pm Thursday to Monday. Marcus is:

1. A part-year resident
2. A deemed resident (sojourner)
3. A full-time resident
4. A non-resident

Ms. Flora has been out of Canada for several years. She is presumed to be a non-resident as long as certain tests are met. Indicate the condition that does NOT have to be met.

1. She did not leave taxable Canadian property in Canada.
2. She did not leave personal property or social ties in Canada.
3. She did not leave a spouse or other dependants in Canada.
4. She does not return to Canada on a regular or frequent basis.
5. She established permanent residence in another jurisdiction.

Which of the following is NOT a tax-free benefit for the employee when it is provided by an employer?

1. Premiums for private health care plans.
2. A wedding gift of a $300 digital camera to an employee.
3. $1,000 cash bonus for exceeding sales target.
4. Employer contributions to a registered pension plan.

In which one of the following lists are ALL items included when calculating employment income?

1. tuition for a course that is of personal interest to the employee (and is not work-related); signing bonus on accepting employment; use of an employer-owned automobile.
2. an automobile allowance based on $0.45 per kilometre driven for work purposes; dental plan paid for by the employer; promotional cost incurred in selling the employers products.
3. Subsidized meals in employers facilities; life insurance paid by the employer; the value of in-house daycare services provided by employer for an employee's child.
4. Tips and gratuities; dental insurance paid by the employer; the grant of options to purchase shares of the publicly traded employer.