$4-$ Indicate whether the following are subject to Employment Insurance premiums by indicating 'yes' or $\text{'}$no$\text{'}$ in the appropriate box.

 

   

 

a$)$ retiring allowance

b$)$ supplement for any part of an employment insurance maternity, parental or compassionate care benefit period

c$)$ bonus paid to an employee

d$)$ cash moving allowance

e$)$ non$-$cash taxable benefit for stock options