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Employment Income 1. Blasche Exports has a policy of paying for certain counseling services for its employees. Blasche Exports paid $2,500 for Joon ho's counseling

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Employment Income 1. Blasche Exports has a policy of paying for certain counseling services for its employees. Blasche Exports paid $2,500 for Joon ho's counseling fees relating to depression during the year 2. On December 31, 2018 Blasche Exports provided Joon-ho with a $162,000 loan with an interest rate of 0.5% The Canada Revenue Agency's prescribed rate for employee loans was 20% for 2019. Joon ho made a principal payment of 15,000 on June 15 and/ has paid all of interest required under this loan [This amount was recorded on his T4 in Box 36) (Included in income on 14-do nothing in T1 but use in proofs.) 3. As part of his employment duties, Joon-ho is required to travel to throughout British Columbia and, occasionally, other parts of Canada. This is why Blasche Exports provides him with a car, which it purchased for $68,000. This car was available for his use for the entire year. He drove the vehicle a total of 48,000 km of which 29,500 were for personal purposes. He reimbursed Blasche Exports $3,980 for his personal use of the car. The taxable benefit related to this car was included in Box 34 on his T4. Employment Income 1. Blasche Exports has a policy of paying for certain counseling services for its employees. Blasche Exports paid $2,500 for Joon ho's counseling fees relating to depression during the year 2. On December 31, 2018 Blasche Exports provided Joon-ho with a $162,000 loan with an interest rate of 0.5% The Canada Revenue Agency's prescribed rate for employee loans was 20% for 2019. Joon ho made a principal payment of 15,000 on June 15 and/ has paid all of interest required under this loan [This amount was recorded on his T4 in Box 36) (Included in income on 14-do nothing in T1 but use in proofs.) 3. As part of his employment duties, Joon-ho is required to travel to throughout British Columbia and, occasionally, other parts of Canada. This is why Blasche Exports provides him with a car, which it purchased for $68,000. This car was available for his use for the entire year. He drove the vehicle a total of 48,000 km of which 29,500 were for personal purposes. He reimbursed Blasche Exports $3,980 for his personal use of the car. The taxable benefit related to this car was included in Box 34 on his T4

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