Tanja is provided with disability insurance by an employer sponsored plan. During 2022, as a consequence of an automobiel accident, she was unable to go to work for one month an dreceives benefits of 6500. Starting in 2020, Tanja has been contributing $340 per yaer for the plan's coverage. Her employer makes a matching contribution each year.

My question: I understand that the disability benefit of 6500 should be an addition to my Employment Income or I think it should. My question is how do I deal with the contributions. Is there a deduction for the 340 contributions in the prior two years? A reduction at all? A credit?

As part of the same question: During 2022 Tanja worked nearly 300 hours as a volunteer search and rescue volunteer. She received $200 in compensation for this work. Can I confirm that I will apply the $3000 credit but as the compensation received falls below $1000 it will not count towards additional Employment Income? I'm not sure how to apply what it discusses here: https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-31220-volunteer-firefighters-amount-line-31240-search-rescue-volunteers-amount.html I don't understand how to deal with the $200. Is it irrelevant?

Thank you