5-Joseph works for Northwest Gaskets in Alberta. He earns $33,800.00 per year and is paid biweekly. His TD1 federal and provincial claim codes are 3. In March 2021, Joseph receives a production bonus for meeting the current years target. The bonus of $4,940.00 is paid separately from his regular pay. Calculate the income tax on Joseph's bonus payment.

6-Fred has worked for an advertising company in British Columbia since May 5, 1986. His employment was terminated on August 31, 2021. He was paid a $47,000.00 retiring allowance. His company did not have a pension plan, a pension fund, or a deferred profit-sharing plan. Calculate Fred's retiring allowance based on Fred's service length and eligibility.

7-Jean-Claude is receiving a retroactive adjustment on his monthly pay due to paperwork being delayed. Jean-Claude's total retroactive adjustment is $832.40 that will be paid together on the same cheque with his new monthly salary of $3,221.24. Calculate Jean Claude's Manitoba Employment Insurance premium for this pay. He will not reach the annual maximum premium with this payment.