need help please

31. In most cases, if there is not an employee-employer relationship in existence, payments made would: be subject to Canada/Qubec Pension Plan contributions be subject to Employment Insurance premiums not be subject to either Canada/Qubec Pension Plan contributions or Employment Insurance premiums be subject to Canada Pension Plan contributions and Employment Insurance Premiums ANSWER: 36. Which of the following earnings in Newfoundland and Labrador would be excluded from taxable remuneration with respect to the Health and Post-Secondary Education Tax? Taxable benefits provided to an employee Commissions paid to an employee Pension paid after an employee retires (1) Shift differentials paid to an employee