Art Vandelay has been employed by Vandelay Industries Limited (VIL), a company founded by his father in law, George Costanza since early in 2015. The corporation, which sells latex and glue products, is a Canadian-controlled private corporation, based in Webwood, Ontario. Mr. Vandelay has requested your help in the preparation of his 2019 tax return. He has provided you with the following information about his receipts and selected disbursements. 1. Salary, gross $140,000 Payroll deductions: Income taxes $38,000 Canada Pension Plan premium 2,749 Employment Insurance premium 860 Group accident disability insurance premiums 600 (42,209) Net pay $ 97,791