1. Review the following situations and determine what earnings & benefits are subject to Canada / Quebec Pension Plan and Employment insurance. After you have determined the pensionable and insurable earnings calculate the CPP/QPP and EI employee deductions. Use rates from 2019 to determine your calculations.

1. Jane works in Ontario and is paid on a bi-weekly basis. She has the following type of earnings & benefits. Determine which are pensionable and insurable and then calculate the CPP and EI deductions.
   1. Regular $1600
   2. Vacation Pay $500
   3. Night Shift Premium $25
   4. Group Life Employer paid Taxable benefit $15

2. Lane works in Quebec and is paid on a semi-monthly basis. He has the following types of earnings & benefits. Determine which are pensionable and insurable and then calculate the CPP and EI deductions.

1. Statutory Holiday Pay $120
2. Regular $1200
3. Employer paid Parking $30

3. Tim works in Nova Scotia and is paid on a monthly basis. He is receiving a special pay (in addition to his 12 pays in the year) for a long service award. He is receiving an amount of $500 cash and he has not received a long service aware for 5 years. Determine which are pensionable and insurable and then calculate the CPP and EI deductions.