Game host Inc., a Calgary-based company, operates a number of hotels and casinos in Alberta. Exhibit 9.8 contains (a) from the company’s financial statements for the year ended December 31, 2020. It outlines the company’s human resource–related costs.

Required 

a. Calculate Game host’s CPP and EI remittances as a percentage of wages and salaries. 

b. Calculate other human resource–related expenses as a percentage of wages and salaries. 

c. Calculate the total additional CPP, EI, and other human resource–related expenses that Game host would be expected to incur in 2021 if it expected salaries and wages cost to increase to the 2019 level.

Transcribed Image Text:

(In millions of Canadian dollars, except share information) 8(a) Human resources Human resources Wages and salaries Canada pension plan remittances Employment insurance remittances Other human resource related expenses Twelve months ended December 31 2020 $10.4 0.5 0.2 0.4 $11.5 2019 $17.8 0.8 0.5 1.5 $20.6 Three months ended December 31 2020 $2.9 0.1 0.1 $3.1 2019 $4.6 0.2 0.1 0.4 $5.3