France works for a company located in Pierrefonds, Qubec. She earns an annual salary of $43,488.00 and is paid on a bi-weekly basis. Her company pays 100% of the premiums for its employees group term life insurance coverage. The premiums the company pays for Frances coverage are a non-cash taxable benefit of $26.00 per pay. France participates in the companys group Registered Retirement Savings Plan and contributes 4% of her salary to the plan every pay. She also pays $35.00 in union dues each pay. Her Qubec deduction code is A.

Determine Frances provincial income tax deduction per pay period.