Tyler an employee in Alberta is paid bi-weekly. Each pay the employee receives a base salary of $3,095.00 plus a taxable car allowance of $220.00. Employees enjoy a benefit plan that includes employer-paid group term life insurance. Tyler has a pay period taxable benefit of $16.34. Tyler is a member of the company registered pension plan and contributes 6% of regular salary each pay period. Tyler reached the maximum first CPP contribution and EI premium for the current year on the last pay. The current pay will be subject to a second CPP contribution at the current year's rate of 4%. Calculate Tyler's net taxable income (CRA) value for the current pay period