Problem
An individual, named "Samantha", holds the position of manager of sales at a company named "TechPro". All management personnel at TechPro participate in the company's group wage-loss replacement plan, which requires the employer to pay a premium of $1,200 per annum per participant. Last month, Samantha suffered an injury while playing baseball and is currently receiving benefits from the group wage-loss replacement plan in the amount of $2,000 per month. In accordance with the provisions of the Canadian Income Tax Act, determine whether the benefit payments received by Samantha, which total $24,000 over the course of a year, are considered taxable income.