Mr. Curt Robinson Employment Income

Mr. Curt Robinson is employed by a Canadian public company in Toronto as a senior tax professional. During 2016, he had a base salary of $143,000. Additional information relevant to Curts 2016 employment income are as follows:

1. Curt is a member of his employers registered pension plan. During 2016, $10,650 was withheld (deducted) from his salary as a contribution to this plan. His employer made a matching contribution of $10,650.
2. In March 2016, Curt broke his leg and had to go on a disability leave for a month. He received $4,800 in disability income during this time period. He contributed $400 in disability premiums in 2016 and $350 in 2015. His employer does not contribute to the disability plan.
3. During 2016, Curt paid dues to his professional association of $375.
4. His employer paid $5,600 towards a membership at a local golf club. Curt is expected to entertain clients there after work and on some weekends.
5. His employer has a policy of rewarding employees with gifts for exceptional performance. During 2016, Curt received a $200 gift certificate at a local hardware store.
6. In the month of October, Curts company paid for him to attend a tax conference in Montreal. Curts wife accompanied him as she likes to shop in that city. The entire cost of the trip to the employer was $3,000.
7. Curts employer paid for a martial arts training course for Curt. The cost of the course was $250.

Required: Calculate Curts net employment income for tax purposes for 2016. Enter 0 for items that are not relevant.

CHECK FIGURE:

NET EMPLOYMENT INCOME FOR TAX PURPOSES = $136,099.57