A salesperson earns $98,150 per year and is paid bi-weekly.

In addition, the employer pays for an annual golf membership worth $2,470, in order that clients can be entertained and as a result, the employee frequently uses the golf club for personal enjoyment.

During the year, the employee received two commission payments;

$3,900 on the 13th pay period & $6,800 on the 21st pay period

Required:

Calculate Provincial & Federal tax on the two irregular commission payments using CC#4.

Ignore CPP, EI & Vacation Entitlements. Detail ALL calculations!

Bonus Tax: 13th Pay Period Bonus Tax: 21st Pay Period