3) A company has one employee with employment income of $84,000 in 2021. The employee is a claim code 9 on the TD1 and a claim code 5 on the TD1ON. The company follows a semi-monthly payroll schedule. What is the total tax the employer will withhold from the employee in the month of January 2021?

A)$373.60

B)$599.85

C)$747.20

D)$1,199.70

7) A business is required to file a record of employment for each of its employees by the end February of the following calendar year in which CPP and EI contributions were withheld.

A) True

B)False

12)

An employee received a pay increase of $100 a week, resulting in her gross salary increasing from $1,000/week to $1,100/week for the remainder of 2021. The pay increase was to be applied retroactively to the beginning of the year, which meant she would receive a lump sum payment of $600 ($100 x 6 weeks) in addition to the weekly pay increase going forward. The employee is a claim code 1 for federal and provincial income tax purposes. Which of the following amounts for income tax would her employer have to deduct from her lump sum payment of $600:

	A	$182.60
	B	$123.90
	C	$29.30
	D	$175.80