Lois works for Jefferson Movers in Alberta and earns an annual salary of $45,828.00 paid on a semi-monthly basis. She contributes 5% of her gross earnings to a Registered Retirement Savings Plan each pay. Lois pays $39.00 semi-monthly for union dues and receives a group term life insurance non-cash taxable benefit of $23.00 each pay. Her federal and provincial TD1 claim codes are 1 and she will not reach the annual maximums for Canada Pension Plan or Employment Insurance with this payment. Calculate Lois's net pay, following the steps in the payroll calculation template. Step 1 - Calculate Lois's gross earnings for this pay period. Question 3 Step 2 - Calculate the pensionable earnings (PE) Question 4 Step 3 - Calculate the insurable earning (IE) Question 5 Step 4 - Calculate the net taxable income (CRA) Question 6 Step 5 - Calculate the net taxable income (RQ) Question 7 Step 6 - Calculate Lois's Canada Pension Plan contribution. Question 8 Step 7 - Calculate Lois's Employment Insurance premium. Question 9 Step 8 - Calculate Lois's Quebec Parental Insurance Plan premium. Question 10 Step 9 - Determine Lois's federal income tax. Question 11 Step 10 - Determine Lois's provincial income tax. Question 12 Step 11 - Calculate Lois's total deductions. Question 13 Step 12 - Calculate Lois's net pay.