please help question 35 and 36

35. Trucking Company has employees who report to work at and are paid from the company's location in Newfoundland and Labrador. The employer also has employees who report to work at and are paid from their location in British Columbia. What remuneration is subject to the Health and Post-Secondary Education Tax? Taxable remuneration for employees working in British Columbia Taxable remuneration for employees working in Newfoundland and Labrador Taxable remuneration for employees working in both Newfoundland and Labrador and British Columbia None of the above 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 ? Taxable benefits provided to an employee Commissions paid to an employee Pension paid after an employee retires (1) Shift differentials paid to an employee