Exercise 3 William Winter works for an extremely generous employer, Benjamin's Ltd, which paid the fol lowing amounts on behalf of William: (a) Registered pension plan contributions (defmed benefit} . . . . . . . . . . . . . . . . $1,000 {b} Provincial employer health tax ................................... 600 (c) Extended health care premiums Sun Life ......................... 250 (d) Drug plan premiums Mutual of Omaha ........................... 150 (e) Tuition fee for a basket weaving course offered by a local high school ..... 75 {f} Noncash Christmas gift which the company did expense for tax purposes 65 (g) Subsidized lunches at company cafeteria: Fair market value ............................................ 640 Actual cost ................................................. 420 Amount paid by William ........................................ 200 (h) Membership fees in Exclusive Private Club .......................... 800 (1} Financial counselling ABC Investment Counselling Ltd. .............. 1,000 REQUIRED Comment on whether these amounts are taxable