PROVINCIAL INCOME ALLOCATION (12 Marks)

WGH Operations LTD. (WHG) has permanent establishments in 4 Canadian provinces.

The breakdown of the revenues and the salaries attributable to each permanent establishment is as follows:

Gross Revenue for WGH		Salaries and wages for WGH
Alberta	$3,000,000	Alberta	$250,000
Saskatchewan	$20,000,000	Saskatchewan	$450,000
Manitoba	$37,000,000	Manitoba	$300,000
Ontario	$55,000,000	Ontario	$1,000,000
Canada -- Total	$115,000,000	Canada-- Total	$2,000,000

WGH had Taxable Income of $25,000,000 in 2019.

REQUIRED: Determine the amount of Taxable Income to allocate to each province.