, following answers for each of the independent questions indicating if the amount is.... a) Included into employment income (increases employment income) b) Excluded from employment income (no effect to employment income) c) Deductible from employment income (decreases employment income) 22. The employer pays 50% of the premiums for Group Term Life Insurance for the employee. 23. Employer matches the CPP and EI premiums withheld from the employees pay. 24. Employee receives a trip to Las Vegas as a reward for exceeding job expectations 25. Employee's expenses related to use of personal auto for employment purposes; the company does not reimburse the employee for auto expenses. 26. Employee receives an allowance of $500/month to cover traveling expenses while on company business (no receipts required). 27. Employee pays professional dues to his professional association. The employer does not reimburse the employee. 28. Employer pays for employee Blue Cross premiums (private health plan). 29. Employee paid for lunch with clients within the municipality and the employer reimbursed the employee 100%. 30. Employee receives a $200 gift certificate in recognition of long-term service, 10 years. The employee has not received an award in the previous 5-years. 31. All employees are provided with a membership to a health club. 32. The employee is reimbursed for the cost of specialized clothing required for the job. 33. Employees working at the GAP get a 30% discount on merchandise. 34. Employer pays all the disability insurance premiums for the employee. 35. The employer does not reimburse the commissioned sales person for advertising and promotion expenses. 36. Employer pays for first aid training for the employee.