past 10 years, Mr. P has been employed for Boggle Inc., located in British Columbia, Mr. Pis paid an annual salary of $130,000 per year and receives a bonus at the end of the year if he meets certain performance benchmarks set by the company. This year Mr. p will receive a $45,000 bonus for 2020. Upon Mr. P's request, Google has agreed to defer the payment of the bonus until September 1, 2021. Mr P will be taking a prolonged leave from work at the end of next year to travel the world. By deferring the payment of his bonus, he will have a source of income while he is not working. The following deductions were made from Mr. P's 2020 salary: Income taxes Canada pension plan contributions Employment insurance contributions Union dues Charitable donations made to the United Way campaign Contributions to Boogle's fegistered pension plan Payments for personal use of company vehicle $32,000 2,898 856 2,600 800 3,000 182 Google is a generous employer and in addition to paying a competitive salary and bonus, it provided the following benefits to Mr. Fortran in 2020: A contribution into the company registered pension plan. $6,000 Premiums paid for group term life insurance coverage of $100,000 400 Premiums paid for group private health sickness insurance coverage. Professional fees paid to a CFP for money management counselling. 550 1,500 Hot yoga gym membership for Mr. Fortran's personal well being. Annual public transit passes for city bus 1,900 800 Google also provided the following gifts and awards in 2020: Baseball cap and water bottle with Company logo on it. $15 Restaurant gift certificate as a birthday present Holiday weekend for being the employee of the month 400