Which of the following is a taxable benefit? Low priced meals in the company cafeteria where the prices are approximately equal to the cost of the meals. A 15 percent discount on the employer's merchandise, available to all employees. Employer's contribution to an Registered Pension Plan A $350 VISA gift card given as a Christmas present to all employees. When a tax loss has been incurred, how many years can you carry back that loss? 6 years 10 years 4 years 3 years Mr. Brown's employer provides him with an automobile for his personal-use and pays all operating costs for that vehicle. The vehicle, used by Mr. Brown throughout 2020, cost his employer $31,500. Mr. Brown drove the vehicle 45,000 km during the year, of which 9,000 km were for personal purposes. Mr. Brown paid nothing to his employer for the use of the vehicle. Which of the following amounts must be included in Mr. Brown's employment income for the use of this vehicle in 2020? $5,921 $2,268 $5,103 $4,859 Veronica made a permanent move to the United States on September 1 of this year, after having lived in Canada all of her life. Veronica is 28 years old. Which one of the following best indicates Veronica's residency status for Canadian income tax purposes for this year? O A part-year resident A deemed resident O A non-resident A full-time resident With respect to the determination of net employment income, which of the following statements is correct? All allowances are included in income, all reimbursements are not included in income. One-half of reimbursed meals are taxable. If an allowance is included on an employee's T4, any expenses related to the allowance cannot be deducted for tax purposes, Reasonable vehicle allowances are not included in income. Chelsea filed her 2019 tax returns on June 5, 2020 and had a tax refund of $8000. Her filing due date is on April 30, 2020. She has never filed her tax returns late in the past. What is $400 when she filed her return? Nil $800 $440 $400 Page 4 of 6