Alan is the director of your corporation. He is a resident of Alberta. He does not receive remuneration as an employee. You pay him a directors' fee of $6,050 every three months.

Alan has claimed the basic amount, claim code 1, on his TD1 federal and provincial forms.

Use this information to answer questions 24-28. Use 2022 rates.

Determine the federal income tax for this payment ($6050).