Problem 12 ITA: 5, 6, 7, 8 Sylvanna Chapelle, a national sales manager at Merche Tools Ltd. in Peterborough, Ontario, presented the following information for the current taxation year. 1) Gross salary $48,000 Bonus based on sales 40,000 Less payroll deductions: Employee contribution to a Registered Pension Plan (4,000) Charitable donations - Heart Foundation (150) Canada Pension Plan contributions (2,356) Employment Insurance contributions (891) Net salary $80,603 According to Sylvanna's contract of employment, she must travel to Vancouver, Edmonton, Calgary, and Regina to oversee operations in western Canada. Sylvanna must pay for travelling and promotional expenses. The company does not provide her with a travelling allowance. Instead, Sylvanna receives a bonus based on a percentage of western Canada sales. Syvanna's travelling expenses were as follows: 13,875