Ramsden Inc., a Canadian public company, has Taxable Income for the taxation year ending December 31, 2018 in the amount of $242,000. It has Canadian permanent establishments in Saskatchewan and Alberta. The Companys gross revenues for the 2018 taxation year are $3,013,000, with $1,520,000 of this accruing at the permanent establishment in Saskatchewan, and $912,000 accruing at the permanent establishment in Alberta. Wages and salaries total $192,000 for the year. Of this total, $63,000 is at the permanent establishment in Saskatchewan and $85,000 is at the permanent establishment in Alberta. Ramsden has sales to the U.S. through a U.S. permanent establishment.

Calculate federal Tax Payable for the taxation year ending December 31, 2018. Ignore any foreign tax implications.