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24. Jonny took $20,000 loan from his employer, with an agreement to pay $1000 instalment every month, at 3% interest when the government rate was 5%. Jonny had paid 3 instalments. Calculate the taxable benefit in the 4th month. ANSWER: 25. An Ontario employer pays 50% of their employees' monthly group term life insurance premium. Coverage is $0.90 per $1,000.00 based on two (2) times annual salary of $34,000.00. The premium is subject to 8% sales tax. Calculate the weekly non-cash taxable benefit. (1) ANSWER: 26. What is the operating cost benefit for a company-owned or company-leased automobile which was driven 15,000 personal kilometres