1)Review the following situations and determine what earnings & benefits are subject to Canada / Quebec Pension Plan and Employment insurance. After you have determined the pensionable and insurable earnings calculate the CPP/QPP and EI employee deductions. Use rates from 2019 to determine your calculations.

a)Jane works in Ontario and is paid on a bi-weekly basis. She has the following type of earnings & benefits. Determine which are pensionable and insurable and then calculate the CPP and EI deductions.

i)Regular $1600

ii)Vacation Pay $500

iii)Night Shift Premium $25

iv)Group Life - Employer paid Taxable benefit $15

b)Lane works in Quebec and is paid on a semi-monthly basis. He has the following types of earnings & benefits. Determine which are pensionable and insurable and then calculate the CPP and EI deductions.

i)Statutory Holiday Pay $120

ii)Regular $1200

iii)Employer paid Parking $30

c)Tim works in Nova Scotia and is paid on a monthly basis. He is receiving a special pay (in addition to his 12 pays in the year) for a long service award. He is receiving an amount of $500 cash and he has not received a long service aware for 5 years. Determine which are pensionable and insurable and then calculate the CPP and EI deductions.