Donovan Ramsey, the Chief Financial Officer of LevelUp Business Consulting, has advised you that the company is considering closing its Calgary, Alberta office at the beginning of the next calendar year and transitioning the staff of that location to permanent work from home employees. The employees home offices would not be considered a permanent establishment of the employer. Eight staff members currently report to the Alberta office, and the total payroll is $775,000.00. The organizations head office and payroll department are in Mississauga, Ontario. The current Ontario payroll is $4,750,000.00. You have been asked to prepare an analysis showing how closing this permanent establishment in Alberta will impact the employees coverage for provincial healthcare and the organizations payroll expense for provincial health taxes. Be specific in your analysis by providing a comparison of current versus projected costs that may result from this change. Points to discuss: 1- Impact on employees regarding provincial healthcare 2- Employer expenses related to provincial health care 3- The impact of closing the Alberta permanent establishment and changing those employees province of employment to Ontario 4- Make sure to use actual figures to demonstrate the cost 5- Remember to include at least one governmental reference