1 Shannon is required by her employer to use her own vehicle for work. To compensate her, she is paid an annual allowance of $5,200. During the year, she drove the vehicle a total of 55,000km, of which 13,000km were employment related and the remainder were personal. Her total automobile costs for the year, including lease costs, are $10,450. What amounts should Shannon include AND deduct in determining net employment income for the current year?

2 Jamie is provided an automobile by his employer. The employer purchased the automobile in 2018 for $15,000, plus $1,500 HST. During 2019, Jamie drives the automobile a total of 23,000km, 5,000 of which were related to employment duties. The automobile is available to Jamie throughout the year Calculate Jamiess minimum 2019 taxable benefit for the use of the automobile.

3 Capital gains on a principal residence are not taxable. True or False?