In 2023, Bridget received a salary of $155,000. From this income, NPI deducted income tax of $19,000, Canada Pension Plan contributions of $3,754 and $1,002 of Employment Insurance premiums. The company contributed $500 to a group term life insurance premium and $3,500 to the company's deferred profit-sharing plan. The company also contributed $2,500 to its registered pension plan on Bridget's behalf; Bridget made a matching contribution of $2,500. 2. Bridget received a discount of 50% on products purchased through the employer. She estimated that the discount saved her $1,500. This discount is only available to senior management of the company. 3. She attended a one-day convention related to her job. NPI paid $600 for the cost of the convention. She also attended an internal sales conference arranged exclusively for the sales department. Each participant was given a $25 retail store gift card.