Corinne works for Priority Packaging in Alberta and is paid $987.98 weekly. She contributes 3% of her gross earnings to a Registered Retirement Savings Plan each pay. Corinne pays $19.00 weekly for union dues and receives a group term life insurance non-cash taxable benefit of $18.00 each pay, paid 100% by her employer. Her federal and provincial TD1 claim codes are 1 and she will not reach the annual maximums for Canada Pension Plan or Employment Insurance with this payment. Calculate Corinne's net pay, following the order of the steps in the net pay template.

The answer is = Net taxable income (CRA) equals base salary of $987.98 plus the taxable benefit of $18.00 less the deduction for enhanced C/QPP of $9.39, less the employee's RRSP contribution of 3% of salary, or $29.64, less union dues of $19.00.

I need to know if you could explain me how to calculate C/QPP that the result is $9.39?