Salary gross

Less: CPP and El contributions $($CPP enhanced portion is $$631)$

Add: bonus based on his sales volume

$$84,000$

$(4,757)$

$10,000$

$$89,243$

The costs of travel, wholly related to work, are as follows $($he now has a $4$x$4)$:

Gas, oil, and maintenance

License and insurance

$$6,000$

$2,000$

$$8,000$

He has discovered that he drives mostly for work. During this year, he has driven $34,000$ km for work and only $6,000$ km for personal use. The company leased his $4$x$4$ from the Whos on January $1,2023,$ for $$900$ per month, plus GST for a total of $9945($there is no HST where he lives in Nunavut$)$; annual total of SLI,$340$ which excludes insurance of $$1,200.$ The manufacturer's suggested list price for the vehicle was $$33,000.$ The operating cost for the year paid directly by the employer was $$4,000$ including GST but excluding parking. Grinch reimbursed the employer $5$ cents for every kilometre of personal use. Additional costs of travel while away from the area of Who$-$ville are train fare $($$$2,500),$ accommodation $($$$2,000),$ and meals $($$$3,000).$

The company does not give him an office, as he is out selling every day. He has partitioned a work space in his cave atop the mountain overlooking Who$-$ville, which he uses for his office. The office space takes up about $20\%$ of the cave and is used for no other purpose, except when his dog Max gets into it and makes a mess.

The costs associated with his cave are as follows:

Wood fuel for the stove

Satellite phone service$-$monthly "link$-$up$"$ charge $($too remote for wires$)$

Mortgage interest

Long distance calls for work

Property taxes $($to the Whos of course$)$

Computer equipment needed for work

General upkeep and maintenance

Contents and property insurance $($mostly garbage$)$

Supplies for the office

$ $3,000$

$5,000$

$6,000$

$1,000$

$2,000$

$2,500$

$5,000$

$100$

$400$

$$25,000$

der the Grinch's contract of employment he is required to pay all of his own employment$-$related expenses, as well as e costs to maintain his own office. He regularly travels out of the Who$-$ville municipality on employment$-$related matters.

quired:

mpute the Grinch's income from employment. Show$/$support any computations whether or not relevant to your final wer. For items excluded from your calculation, describe why you excluded them.