For the following situations, indicate which provincial$/$territorial income tax applies to the employee's pay.

Cheryl's home is in Ontario, but she reports to work in Qu$$bec$.$

Richard is a travelling salesperson living in New Brunswick who does not report to work to an establishment of the employer. The bi$-$weekly pay is issued from the Nova Scotia head office.

$$

Shauna is a telecommuter who works from her home in Saskatchewan and is paid from a head office in British Columbia.

$$