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 40,000 Bonus based on sales Charitable donations- Heart Foundation Canada Pension Plan contributions Employment Insurance contributions (4,000) (150) (2,564) (836) $80,450 Net salary 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 ot provide her with a travelling allowance. Instead, Sylvanna receives a expenses. The com bonus based on a percentage of western Canada sales. Syvanna's travelling expenses were as follows: 2) Meals while travelling out of town (45 days) $ 1,500 Accommodation Airfare Taxi 7,800 3) Client promotion costs: Company logo shirts and golf balls Client meals and entertainment Holiday gifts for prospective clients Annual golf membership 2,200 3,500 1,800 4) Sylvanna's employment contract also required her to travel to the Oshawa manufacturing plant and four other warehouse outlets in Southern Ontario. The corporation door van last year. The cost of the van, including HST of 13%, was 536,000. The company also paid $2,400 for 100% of the operating cost Sylvanna used the vehicle for the fun calendar year for both employment and weekend pleasure. Personal kilometres driven totalled 9,900 and total kil driven is 18,000. provided her with a new four- ometres 5) Merche Tools also paid out the following amounts: Tax return preparation for Sylvanna Life insurance premiunm $ 350 150