Gamehost Inc., a Calgary-based company, operates a number of hotels and casinos in Alberta. Exhibit 9.11 contains Note 5(a) from the company’s financial statements for the year ended December 31, 2016. It outlines the company’s human resource-related costs.

EXHIBIT 9.11 Excerpt from Gamehost Inc.’s 2016 Annual Report

Required

a. Calculate Gamehost’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 Gamehost would be expected to incur if it expected salaries and wages cost to decrease in 2017 by the same percentage it changed between 2015 and 2016.

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5(a) Human resources twelve months ended three months ended December 31 December 31 Human resources 2016 2015 2016 2015 Wages and salaries 17.7 16.6 4.4 4.6 Canada pension plan remittances 0.7 0.7 0.2 0.2 Employment insurance remittances 0.4 0.5 0.1 0.1 Other human resource related expenses 1.2 1.2 0.3 0.3 20.1 18.9 5.0 5.2 (In millions of dollars unless stated otherwise)