Ima N. Employee, a senior production manager and corporate director of Valleytown Industries Ltd. (VIL), of Dundas, Ontario, received the following amounts and benefits from her employer during 2022. The corporation is a Canadian-controlled private corporation, having no shares listed on a stock exchange. 2. Director's fees of $3,400 received from VIL. 3. Ima exercised a stock option to buy 1,000 shares of VIL at $25 per share. The fair market values at the date of grant (August 2021) and purchase (July 2022) were $24 per share and $27 per share, respectively. Also, in 2022, Ima was granted an option on an additional 1,000 shares, which had a fair market value of $29 per share at the time. The exercise price is $26. 4. A cash birthday gift of $450 was paid to Ima. VIL corporate policy was to deduct such gifts. 5. Ima and her life partner were provided with the company's condo in Colorado for two weeks during the winter ski season. They had to pay VIL $1,500 for accommodations that would otherwise have cost them $3,400. Ima was not involved in any business activities during this trip. 6. Ima's life partner accompanied her on a business trip to Cuba that was paid for by her employer. The main purpose of the trip was for Ima to work with a customer. Her life partner performed no business function during the trip. They did not extend their trip to include a vacation. Ima's expenditures of $5,000, including applicable taxes, were paid by VIL and were reasonable in relation to the business function. The portion of the travelling expenses related to Ima's life partner were also paid by VIL and amounted to $1,000, including applicable taxes. 7. During 2022, VIL paid for Ima to have her income 2021 tax return prepared by the company's accountants at a cost of $375, including HST. 8. During the year, VIL provided its employees with free meals in the company cafeteria. Ima's meals cost the company $1,100 to prepare and serve. The meals would have cost Ima $1,900 in a similar commercial restaurant. 9. VIL provided Ima with a car, which they bought January 3,2021 . 10. In May 2022, Ima was in a production accident and was unable to work for six weeks. During this period, she received disability payments totalling $11,538 from Star Life and Disability Assurance Co. All disability insurance premiums were paid by Ima through payroll deduction. 11. VIL paid Ima an allowance of $18,000 to cover the cost of moving from Gander, Newfoundland, to Dundas, Ontario, plus a $35,000 payment in respect of an actual loss on the sale of her former home. Ima's newly acquired home in Dundas required some major renovations. While the Dundas property was not inhabitable, VIL provided Ima with a company-owned apartment. Ima stayed in the apartment for two months, paying $300 per month, while rent in this building for a similar unit was $1,000 per month. 12. VIL made available in-house staff to provide Ima with tax planning advice valued at $800, including applicable taxes. 13. During the holiday season in 2022, VIL gave all of its employees wrist watches that cost the company $150, including applicable taxes. The company claimed these costs as a business expense in computing corporate taxable income. 14. The company installed recreational facilities at its head office. All employees are permitted to use these facilities free of charge. The equivalent value for similar facilities at a private club would be $1,100 per year, including applicable taxes. Required: (a) Calculate Ima's employment income inclusions for 2022 in accordance with the provisions of the Act and the CRA's administrative position as reflected in IT-470R and related announcements. (b) Briefly explain why any items were omitted from the calculations above