Calco Ind., an Alberta employer, reviews the employees' salaries on an annual basis, with any changes being effective for the first pay of the year. The paperwork authorizing payroll to make the changes was received by the payroll manager in March, and the changes were made on the tenth pay of the year. (9 payments retroactive) Calco pays on a weekly basis. Albert Clarke's increase was calculated to be $76.00 per pay; his previous weekly salary was $1500.00. Albert's federal TD1 claim code is 8 and his Alberta deduction code is 8. Albert has a weekly group term life taxable benefit of $38.00, pays union dues of $20 per week, has $15 deducted per week for a charitable donation to the United Way, and has a court-ordered garnishment equal to 10% of all gross earnings