Mike’s employer has a generous benefit program. During the current year his employer provided him with the following benefits:
• A contribution to the company RPP of $6,000.
• Group term life insurance coverage of $100,000.The premium for the coverage was $400.
• Group sickness or accident insurance coverage. The premium paid was $550.
• A private health services plan that provided Mike with dental, vision, prescription drugs, and private-hospital room coverage. The premium was $800.
• Mental health counselling for Mike’s daughter. The psychologist’s fee was $1,500.
• Fitness club membership for Mike’s personal enjoyment. The membership dues were $900.
• Public transit pass for city bus. The annual cost was $800.
Determine the amount to be included in Mike’s employment income for tax purposes.
Income tax reference: ITA 6(1)(a), 6(4).