Joan Galley is a salesperson for Goodship Lollipop Ltd$.,$ a Canadian public corporation with gross revenues of $$45$ million. The company produces various sweets such as candy and chocolate bars.

It has been a stressful time for Joan these last $18$ months. In the summer of $2022,$ her spouse passed away. Joan has two children: Ryan who is $13$ and Julie who turned $18$ on April $30,2023.$

Joan's $2023$ employment contract states that she will be paid an annual base salary of $$50,000$ plusJoan Galley is a salesperson for Goodship Lollipop Ltd$.,$ a Canadian public corporation with gross revenues of $$45$ million. The company produces various sweets such as candy and chocolate bars.

It has been a stressful time for Joan these last $18$ months. In the summer of $2022,$ her spouse passed away. Joan has two children: Ryan who is $13$ and Julie who turned $18$ on April $30,2023.$

Joan's $2023$ employment contract states that she will be paid an annual base salary of $$50,000$ plus a commission of $1\mathrm{.}5\%$ of her annual cash sales. Her $2022$ sales totaled $$3,200,000,$ with $$200,000$ of this total collected by the company in $2023.$ Her $2023$ sales amounted to $$2,800,000,$ but the company had yet to collect $$300,000$ of these by December $31,2023.$

In $2023,$ her employer paid Joan her base salary plus her commission income. A review of her last pay stub for $2023$ reveals the following was withheld from her salary for the year:

Contributions to the Company RPP $$3,000$

CPP Contributions $3,754$

EI Premiums $1,002$

Premiums for the Company's Dental and Health Plan$*1,500$

Federal Income Tax Withheld $15,000$

$*$ The plan is funded $50/50$ by the employees and the employer and is a Private Health Services Plan $($PHSP$).$

Joan is covered by the company's group term life insurance. Her coverage is equal to her annual base salary. The company pays a premium of $$5$ for every $$1,000$ of coverage to the Sweet Life Insurance Company.

In January of $2023,$ Joan detected a packaging problem with a particular line of candies before these were to be shipped. Her keen eye saved the company an estimated $$360,000$ in product recalls. This helped her win the employee of the year reward of an iPad$2$ which cost the company $$900.$

In September of $2022,$ her employer transferred her from Montreal to Toronto. She thought the change would be beneficial after the death of her spouse a few months earlier. Her employer paid for all her moving expenses. Unfortunately, due to the quick sale of her Montreal home, she incurred a $$30,000$ loss on its sale. Goodship Lollipop agreed to reimburse her $$20,000$ of the $$30,000$ loss, but only in January of $2023.$ The $$20,000$ was actually received on January $14,2023.$

In April of $2022,$ Joan's employer granted her the right to purchase up to $5,000$ shares of the company for $$17$ per share under the employee stock option plan. At the time the option was granted, the shares were trading for $$15.$ On February $1,2023,$ when the shares were trading at $$20$ per share, she exercised her option on $3,000$ shares. She sold $2,000$ shares at $$22$ per share with a settlement date of December $30,2023.$

In order to purchase the $3,000$ shares, Joan negotiated an interest free loan from her employer for the purchase price. The loan was received on February $1,2023.$ Joan repaid the loan in full on December $31,2023.$

Throughout $2023$ her employer provided her with an automobile, which it leases for $$450$ a month. The automobile was also available for her personal use. During the year, Joan drove a total of $35,000$ kilometers, $8,000$ of which were personal and $27,000$ of which were for employment purposes. Except for $$2,200$ of car insurance, Goodship Lollipop did not pay for any of her automobile operating expenses as these were Joan's responsibility.

Joan is responsible for her salesperson expenses $($including the automobile operating expenses$).$ During the year she incurred the following:

Total Automobile Expenses $($Excluding Insurance$)$ $$5,400$

Meals and Entertainment with clients $($not billed to clients$)2,600$

Hotels $1,500$

All of the meals and entertainment with clients was incurred while she was away for a minimum of $24$ hours.

Joan is a member of the Confectioners$$ Association of Canada, a professional association. Her annual membership dues are $$1,400.$

Joan meets all of the conditions of ITA $8(1)($f$)($deductible salesperson expenses$).$

Joan has a sideline business which she carries on as a sole proprietor. The business is called The Cup Cake Diva. She started her business venture a few years ago and has continued it in Toronto. Joan prepares and sells cupcakes and other pastries from her home. Most of her sales are made for social events which are typically held on weekends.

Joan provides you with the following information for $2023$ with respect to her business:

Sales Revenues $$42,000$

Supplies $($Flour$,$ Sugar, Boxes, Etc.$)$ Purchased $12,000$

Purchase of New Commercial Oven $($For Business use only$)2,200$

Purchase of new automobile for cash $($Not zero$-$emission$)39,000$

Automobile operating ex