Mr. Carlos Segovia is a very successful salesperson and is employed by a large Canadian public company. For 2009, his base salary is $252,000. In addition, he earns commissions of $18,500. Other information relevant to Mr. Segovia's 2009 employment income is as follows:
1.
Mr. Segovia is required by his employer to pay all of his own employment related expenses. He is also required to provide his own office space. Mr. Segovia has a Form T2200 signed by his employer that certifies this.
2.
His travel costs for 2009, largely airline tickets, food, and lodging, total $29,000. This includes $9,500 spent on business meals.3.His annual dues to the Salesperson's Association (a trade union) were $450.
4.
He is a member of his employer's registered pension plan. During 2009, his employer contributed $5,500 to this plan on his behalf. In addition, $5,500 was withheld from his salary and contributed to the plan.
5.
During 2009, Mr. Segovia was billed a total of $13,500 by his golf club. Of this amount, $3,300 was the annual membership fee, with the remainder being charges for meals and drinks with clients.
6.
During 2009, Mr. Segovia used 35 percent of his personal residence as an office. The designated space is where he principally performs his employment duties. Interest payments on his mortgage totalled $11,500 for the year and property taxes were $4,800. Utilities paid for the house totalled $2,600 and house insurance paid for the year was $1,250. Other maintenance costs associated with the property amounted to $1,450. Mr. Segovia does not intend to deduct CCA on the home office portion of the house.
7.
For business travel, Mr. Segovia drives a car that he purchased in 2008 for $49,000. He financed the purchase of the car through his local bank and, for 2009, the interest on the loan was $2,250. During 2009, he drives the car a total 60,000 kilometres, 45,000 of these being for employment related travel. His accountant has advised him that, if the car were used 100 percent for employment related activities, the CCA (tax depreciation) for 2009 would be $7,650. The costs of operating the car during the year totaled $7,500.
8.
As rewards for winning various sales contests during the year he received three non-cash awards. The first, a spa weekend at a local hotel, had a fair market value of $300. The second was a $400 gift-certificate at a men's clothing store. The third award, a bottle of 1995 Haut Brion, had a fair market value of $450.
9.
In 2008, his employer granted him options to buy 1,000 shares of the company's stock at $20 per share. At the time of the grant, the shares were trading at $19 per share. On June 1, 2009, all of these options are exercised. At this time the shares are trading at $31 per share. He does not sell the shares in 2009.
10.
Assume that Mr. Segovia makes any elections that are available to reduce his income inclusions or increase his deductions.

Required:
find out Mr. Segovia's minimum net employment income for the 2009 taxation year. Ignore GST and PST considerations.