8. Which of the following is NOT considered to be a tax-free benefit for the employee when it is provided by an employer? (1 mark) a. Premiums for private health care plans. b. Employer reimbursement for the cost of tools required to perform work. C. A gift of a $400 digital camera for an employee's wedding d. Employer contributions to a registered pension plan. 9. Which of the following statements with respect to allowances is NOT correct? (1 mark) a. An allowance from an employer to cover an employee's professional association dues will not be included in an employee's income. b. Travel allowances provided by an employer are never included in an employee's income. C. Reimbursement by an employer of an employee's moving expenses will not be included in an employee's income. d. A reasonable automobile allowance paid to an employee who are not salespeople should be based solely on the number of kilometres driven for employment duties. 10. Which of the following employee reimbursements would result in an increase in taxable income? (1 mark) a. Housing loss reimbursement of $20,000 b. Moving costs reimbursement of $20,000 c. Travel expense reimbursement of $20,000 d. Employment related tuition reimbursement of $20,000