Aidan is an administrator for a publicly traded Canadian manufacturing company, Monopoly Inc. The following items pertain to his employment information for the 2020 taxation year. For each "question", provide the effect on Aidan's net employment income.

• A net inclusion in employment income should be entered in the box as a positive number.
• If the item would have no effect on the calculation of employment income, enter the number 0 (zero) in the box.

IMPORTANT NOTES:

• Your answers must be rounded to the nearest dollar where applicable.
• Any amounts that require pro-ration over time should be based on months (not days).

1. Aidan earned a high performance bonus of $32,768 in 2020. He received 50% of this bonus in December 2020 and will receive the remaining amount in early 2021.
2. Aidan is an administrator for a publicly traded Canadian manufacturing company, Monopoly Inc. His salary for the year ending December 31, 2020 is $100,032.
3. In 2015, Aidan was given options to buy 911 shares of Monopoly's stock at a price of $29.73 per share. At the time the options were issued, the shares were trading at $29.73 per share. On June 1, 2020, Aidan exercised some of his options and purchased 310 shares. At the time of exercise, the shares were trading at $36.9 per share. He is still holding the shares on December 31, 2020.
4. During 2020, Aidan was provided with an automobile that was purchased in 2018 by his employer, Monopoly Inc. The cost of the car was $32,229, including all taxes. Monopoly paid $3,439 for the operating costs of the car during 2020. Aidan used the car for 6 months during the year and during the months of non-use, it was returned to Monopoly's premises. During 2020, he drove the car a total of 18,960 kilometers of which 8,440 kilometers were for employment-related travel and the remainder was for personal use. Aidan reimbursed Monopoly $78 per month of use of the automobile.
5. Monopoly Inc. contributed $3,320 to Aidan's Registered Pension Plan (RPP) in 2020.
6. Aidan received the following gifts from Monopoly during 2020:A non-cash long service award for 5 years of service valued at 749, A cash Christmas bonus of 410, A gift basket valued at 228
7. Aidan's employer provided him with a loan of $64,669at interest rate of 0.7% to aid in the purchase of a home due to his relocation. The funds were provided on September 1, 2020. Aidan paid all of the interest required in 2020 and will begin making principal payments in mid-2021. Assume the prescribed rate for the last 2 quarters of 2020 was 1%
8. During 2020, Aidan's job was relocated to a new city by Monopoly Inc. and the company reimbursed $2,019 in Aidan's moving expenses.
9. Monopoly Inc. paid premiums of $2,467 to cover private health care for Aidan in 2020.
10. Monopoly Inc. paid life insurance premiums of $1,625 on Aidan's behalf in 2020.
11. Aidan and his employer share the cost of a group disability plan. For the past 3 years, Aidan has contributed $172 to the plan and Monopoly Inc. has made a matching contribution of $172. In 2020, Aidan was unable to work for a period of 5 weeks due to an accident. The disability plan provided him with benefits of $1,884 periodically over this period to compensate him for lost employment income.