Mr. Black is married, his spouse, estimated 2018 income is $4500. Black attended college for 4 months in 2018 and paid tuition fee of $2000. Black works for a retail store in Ontario, get paid on Bi-weekly basis with hourly rate--- $18 per hour. During the current Bi-weekly pay period January1-12, 2018, he worked 94 hours although he took one day off during this period due to the New Year day. According to his payroll history, his previous two Bi-weekly pay was $2600. He has agreed in writing that his vacation pay will be paid on each pay cheque as it accumulates. During this pay period, he also received $650 bonus due to meeting the sales target. To celebrate the 2018 new year day January 1st, employer also gave him a cash gift for $150 and $500 watch. What is the Vacation Pay