Ms$.$ Stratton has been the controller for a large publicly traded corporation for the last fve years.

The following information relates to $2023$:

$1.$ Ms$.$ Stratton had a gross salary of $$130,000,$ from which her employer withheld the following

amounts:

Income tax $$33,342$

RPP contributions $2,390$

EI premiums $1,002$

CPP contributions $3,754$

Donations to registered charities $1,600$

Employee$$s portion of beneft plans $($see Point $2$ below$)1,436$

$2.$ It is the policy of the company to pay one$-$half of the cost of certain beneft plans. The

employer pays the employee premiums required by the provincial health insurance plan. The

following represents the employer$$s $50\%$ portion of the following costs made on behalf of

Ms$.$ Stratton:

Group term life insurance $ $96$

Provincial health insurance plan $482$

Dental plan $($PHSP$)173$

Major medical care $($private insurer$)($PHSP$)396$

Group income protection $289$

Total $$1,436$

$3.$ Ms$.$ Stratton$$s employer paid $$2,300$ for her annual membership in the Hot Rocks Curling Club.

Ms$.$ Stratton uses the club largely for employment$-$related entertaining.

$4.$ Ms$.$ Stratton was awarded a one$-$week trip to Bermuda by her employer for being with the

company for $15$ years. The FMV of this trip was $$5,000.$

$5.$ Ms$.$ Stratton is required to travel to the offces of her employer$$s clients on a regular basis. As

a result, her employer reimburses her for actual expenses, which are submitted as expense

claims after each trip. The reimbursements totalled $$8,462$ for $2023.$

$6.$ During the year, Ms$.$ Stratton paid professional dues of $$225.$ Maintaining her professional sta$-$tus is a mandatory requirement of her employment contract.

$7.$ During the year, Ms$.$ Stratton made contributions to an RRSP in the amount of $$20,000$ and

to a TFSA in the amount of $$6,500($the maximum contribution for $2023).$ At the end of

$2022,$ Ms$.$ Stratton$$s unused RRSP deduction room was nil and she had no undeducted RRSP

contributions. Her employer reported that she had a $2022$ PA of $$5,560.$ Her earned income for

$2022$ is equal to her $2023$ earned income.

Provincial health insurance plan $482$

Dental plan $($PHSP$)173$

Major medical care $($private insurer$)($PHSP$)396$

Group income protection $289$

Total $$1,436$

$3.$ Ms$.$ Stratton$$s employer paid $$2,300$ for her annual membership in the Hot Rocks Curling Club.

Ms$.$ Stratton uses the club largely for employment$-$related entertaining.

$4.$ Ms$.$ Stratton was awarded a one$-$week trip to Bermuda by her employer for being with the

company for $15$ years. The FMV of this trip was $$5,000.$

$5.$ Ms$.$ Stratton is required to travel to the offces of her employer$$s clients on a regular basis. As

a result, her employer reimburses her for actual expenses, which are submitted as expense

claims after each trip. The reimbursements totalled $$8,462$ for $2023.$

$6.$ During the year, Ms$.$ Stratton paid professional dues of $$225.$ Maintaining her professional sta$-$tus is a mandatory requirement of her employment contract.

$7.$ During the year, Ms$.$ Stratton made contributions to an RRSP in the amount of $$20,000$ and

to a TFSA in the amount of $$6,500($the maximum contribution for $2023).$ At the end of

$2022,$ Ms$.$ Stratton$$s unused RRSP deduction room was nil and she had no undeducted RRSP

contributions. Her employer reported that she had a $2022$ PA of $$5,560.$ Her earned income for

$2022$ is equal to her $2023$ earned income.