Trucking company has employees who report to work at and are paid from the company's location in Newfoundland and Labrador. The employer also has employees who report to work at and are paid from their location in British Columbia. What remuneration is subject to the Health and Poat Secondary Education Tax?

a) taxable remuneration for employees working in British Columbia

b) taxable remuneration for employees working in both newfoundland and labrador and british columbia

d) none of the above