Mr. Martin Pabst owns investments in various corporations. During 2020, he received eligible dividends of $10,200 from ABC corporation and a non-eligible dividend of $12,500 from XYZ corporation. He also has an investment in 5000 common shares issued by Melific Ltd. During the current year, the company declares a 6 percent stock dividend which it designates as eligible. At this time the shares are trading at $20 per share. What is taxable income?

ABC Company provides with an automobile that is owned by it. The car was acquired in 2017 for $63000 plus 3150 in GST. During 2020, it was used by Mr. James for 8 months. When using the automobile the employer required that Mr. James return to its premises. His total mileage in 2020 was 53000 km of which 22000 were employment-related. calculate MR. James minimum taxable benefit for the use of the automobile.

ABC company sponsors a group disability plan for its employees. The plan provides periodic benefits that compensate for lost employment income. In 2019, Ms. Tremblay was required to pay $350 in premium. In 2020, MS. Joan received benefits under the plan of $6,900. Ms. Joan's contributions to the plan for 2020 totalled $250. During 2020, her employer's share of the annual premium was $2,175. What amount will MS. Joan include in her 2020 net employment income?