Sameer is a highly skilled and well-paid, engineer for a large corporation. It is time for Sameer's annual performance and salary review. He is already in the top marginal tax bracket so, he asks his employer about the possibility of receiving non-taxable benefits. What benefits would NOT be taxable to Sameer?

1. Professional dues to Professional Engineers of Canada that were reimbursed by Sameers employer.

2. The value of the personal financial planning services that the company provides free of charge to all employees.

3. Personal use of company issued cell phone.

4. The automobile allowance of $0.59 per kilometre that his employer pays Sameer for using his personal car for business purposes.

Multiple Choice:

A. 1 and 2

B. 1 and 4

C. 2 and 3

D. 4 only