Ursula Chang works as a Senior Account Manager for Decorous Stone and Tile (“Deco”), a Canadian public company. Her responsibilities include selling tiling products to various retailers across North America, as well as negotiating supplier contracts on behalf of her employer. Ursula’s financial information for 2021 is as follows: 

1. Salary $180,000 Payroll deductions (paid by Ursula): • Employment Insurance premiums: $900 • Canada Pension Plan contributions: $3,166 (includes CPP enhanced contributions of $290) • Registered pension plan contributions: $8,000 • Gym membership: $200 • Income tax: $50,000 

2. Deco paid for the following expenses on behalf of Ursula: • Group term life insurance premiums: $900 • Private health insurance premiums: $700 • Registered pension plan contributions: $8,000 

3. Ursula is the top performing account manager at Deco and consistently exceeds her sales targets. She earned commissions of $90,000 for her performance in 2021. By December 31, 2021, she had only received $10,000 of these commissions; the rest will be paid in January 2022. 

4. Ursula’s performance in 2021 was so exceptional that she was also awarded a cash bonus of $20,000, a $300 bottle of champagne, and a $200 gift card for her outstanding service. The cash bonus was awarded in December 2021, but will not be paid until March 2022. 

5. Due to the significant volume of sales Ursula manages, she is required to hire assistants at her own expense. Ursula hired her daughter, Samantha, and paid her a $6,000 salary in 2021. Samantha is in high school and works on a part-time basis after school and over the summer. 

6. For the first six months of the year, Ursula used her own car to carry out her employment duties. The car was leased and the monthly lease payments were $1,000 plus 13% HST. The lease terminated on June 30, 2021. 

7. On July 1, 2021, Deco provided Ursula with a company-owned vehicle. The company vehicle cost Deco $70,000 plus 13% HST. Deco also paid for all the operating costs of the vehicle effective July 1, 2021. The operating costs totaled $3,000 for July through December. 

8. Ursula maintains a vehicle log that shows she drove approximately 1,667 km each month in 2021. Employment use of the car each month was 60%. 

9. The company flew Ursula to China in March 2021 to negotiate several new supplier contracts on behalf of Deco. The travel costs, which were paid by Deco, totaled $8,000.

 Determine Ursula’s employment income for tax purposes for the 2021 taxation