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Question: 1-14 In which of the following situations would an employee qualify for a tax credit on a federal TD1 Personal Tax Credit Return form? Responses  Employee over the age of 65 Employee over the age of 65 - no response given  Employee is disabled Employee is disabled - no response given  Employee qualifies for pension income amount Employee qualifies for pension income amount - no response given  All of the above All of the above - not selected, this is the correct answer Points possible: 1 Feedback In addition to the basic personal tax credit amount, employees may claim other credits on the federal or provincial/territorial forms, or both, that will reduce their income tax withholdings at source such as for being over age 65, receiving a pension, being disabled, being a student or supporting a dependent student enrolled in post-secondary studies, supporting a dependant or an infirm dependant, being a caregiver. Question: 1-37 The Deduction for Living in a Prescribed Zone would not be applicable to residents of: Responses  Yukon Yukon - no response given  Nunavut Nunavut - no response given  Nova Scotia Nova Scotia - not selected, this is the correct answer  Northwest Territories Northwest Territories - no response given Points possible: 1 Feedback The residents of Northwest Territories, Nunavut, Yukon and other prescribed northern zones are entitled to claim the Deduction for Living in a Prescribed Zone. Question: 1-44

The Source Deductions Return – TP-1015.3-V is a: Responses  Québec provincial tax form Québec provincial tax form - not selected, this is the correct answer  federal tax form for all Canadian residents federal tax form for all Canadian residents - no response given  tax form for calculating commission tax tax form for calculating commission tax - no response given  British Columbia provincial tax form British Columbia provincial tax form - no response given Points possible: 1 Feedback The TP-1015.3-V is the Québec provincial form that includes definitions and work charts for calculating a number of the credits. Question: 2-18 Marie-Claire works for a Québec employer and earns $1,169.00 bi-weekly. Calculate Marie-Claire's Employment Insurance premium. 1 $$ Correct answers:  1 14.85±0.05 Points possible: 1 Feedback The correct answer is $14.85. The formula for calculating Employment Insurance premiums is insurable earnings multiplied by the annual Employment Insurance rate. In Québec, the Employment Insurance rate is 1.27%. $1,169.00 multiplied by 1.27% equals $14.85. Question: 2-60 What is a salary? Responses  Earnings which are based on the amount of time worked, usually at a rate per hour or per day Earnings which are based on the amount of time worked, usually at a rate per hour or per day - no response given  A rate of pay earned per unit of production, regardless of the length of time taken

A rate of pay earned per unit of production, regardless of the length of time taken - no response given  A fixed amount of earnings paid to an employee per pay period, regardless of the number of hours worked or the production they accomplished A fixed amount of earnings paid to an employee per pay period, regardless of the number of hours worked or the production they accomplished - not selected, this is the correct answer  All of the above All of the above - no response given Points possible: 1 Feedback Salary refers to a fixed amount of earnings paid to an employee per pay period, regardless of the number of hours the employee worked or the production they accomplished. The payment of salary is not specific to any industry type; it is simply an employer-chosen method of payment. Question: 2-68 Shift premiums can be calculated as: Responses  a percentage of the hourly rate per hour worked on shift a percentage of the hourly rate per hour worked on shift - no response given  a fixed dollar amount per hour worked on the shift a fixed dollar amount per hour worked on the shift - no response given  a fixed dollar amount per shift worked a fixed dollar amount per shift worked - no response given  all of the above all of the above - not selected, this is the correct answer Points possible: 1 Feedback Employers can use various formulas for calculating shift premiums; these formulas may be established through the organization's policy or required by a collective agreement. Shift premiums can be calculated as a percentage of the hourly rate per hour worked on shift, a fixed dollar amount per hour worked on the shift or a fixed dollar amount per shift worked. Question: 2-80 Ahmad earns $750.00 per week. He has a non-cash taxable benefit of $25.00 per week. Calculate the gross earnings for the week. 1 $$ Correct answers:

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 1 750.00±0.05 Points possible: 1 Feedback The correct answer is $750.00. Do not include non-cash taxable benefits when calculating gross earnings. Question: 2-85 Sam earns $1,200.00 per week. He has a non-cash taxable benefit of $75.00 per pay period and a registered pension plan contribution of $25.00 per pay. Calculate his gross earnings. Responses  $1,200.00 $1,200.00 - not selected, this is the correct answer  $1,250.00 $1,250.00 - no response given  $1,275.00 $1,275.00 - no response given  $1,300.00 $1,300.00 - no response given Points possible: 1 Feedback Gross earnings equals earnings plus taxable allowances plus non-taxable allowances plus cash taxable benefits. Question: 2-121 In which jurisdiction(s) must an employee be paid at least every 16 days? Responses  Ontario Ontario - no response given  New Brunswick and Prince Edward Island New Brunswick and Prince Edward Island - not selected, this is the correct answer  Alberta, Northwest Territories and Nunavut Alberta, Northwest Territories and Nunavut - no response given  Federal ( Canada Labour Code, Part III ) Federal (Canada Labour Code, Part III) - no response given Points possible: 1 Feedback

An employee must be paid at least every 16 days in New Brunswick and Prince Edward Island. Question: 2-130 Jaime works in Manitoba and earns an annual salary of $48,600.00, which is paid bi-weekly. Calculate Jaime's Employment Insurance premium per pay period. 1 $$ Correct answers:  1 30.47±0.05 Points possible: 1 Feedback The correct answer is $30.47. 1. Step one is to calculate Jaime's pay period earnings by dividing the annual salary of $48,600.00 by 26. 2. Step two is to multiply the bi-weekly pay period insurable earnings by the current annual Employment Insurance premium rate of 1.63%. 3. The Employment Insurance premium per pay period will be $30.47. Question: 2-131 Michel works in Québec and earns an annual salary of $39,900.00, which is paid monthly. Calculate Michel's Québec Parental Insurance Plan premium per pay period. 1 $$ Correct answers:  1 16.43±0.05 Points possible: 1 Feedback The correct answer is $16.43. 1. Step one is to calculate Michel's pay period earnings by dividing the annual salary of $39,900.00 by 12. 2. Step two is to multiply the monthly pay period insurable earnings by the current annual Québec Parental Insurance Plan premium rate of 0.494%. 3. The Québec Parental Insurance Plan premium per pay period will be $16.43. Question: 3-3 Car allowances can be provided as a:

Responses  credit card or reimbursement for gas purchases credit card or reimbursement for gas purchases - no response given  fixed amount per business kilometre driven fixed amount per business kilometre driven - no response given  flat amount flat amount - no response given  all of the above all of the above - not selected, this is the correct answer Points possible: 1 Feedback A car allowance is an amount paid or reimbursed to an employee who uses their personal automobile for business and can be provided as a flat amount, a fixed amount per business kilometre driven or a credit card for gas purchases. Question: 3-20 Expense reimbursements incurred on behalf of the organization are: Responses  considered employment income considered employment income - no response given  pensionable pensionable - no response given  taxable taxable - no response given  not considered employment income not considered employment income - not selected, this is the correct answer Points possible: 1 Feedback Expense reimbursements are amounts paid to employees to cover any expenses that they have incurred on behalf of the organization while performing their job. For the most part, they are not included in the calculation of an employee's pay as they are part of the organization's cost of doing business. Question: 3-37 Which of the following benefits are considered cash taxable benefits? Responses  2 gift baskets (1 birthday and 1 wedding) totalling less than $500 2 gift baskets (1 birthday and 1 wedding) totalling less than $500 - no response given

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 Group term life insurance premiums paid by the employer Group term life insurance premiums paid by the employer - no response given  Tuition for work-related course Tuition for work-related course - no response given  Board and lodging paid for with other remuneration Board and lodging paid for with other remuneration - not selected, this is the correct answer Points possible: 1 Feedback When the value of board and lodging is paid for with other remuneration, it is considered to be a cash taxable benefit, subject to all statutory deductions. Question: 3-136 ABC Company pays a lawyer directly for an employee’s personal financial and legal counselling fees. The amount the employer paid, including all applicable taxes, is: Responses  a non-cash taxable benefit a non-cash taxable benefit - not selected, this is the correct answer  not taxable not taxable - no response given  considered pensionable and insurable earnings considered pensionable and insurable earnings - no response given  subject to all statutory deductions subject to all statutory deductions - no response given Points possible: 1 Feedback If an employer chooses to pay for an employee’s personal financial or legal counselling fees, the amount the employer pays to the third party, plus all applicable taxes, is included in the employee’s income as a non-cash taxable benefit if paid directly to the service provider. The benefit is pensionable for C/QPP contributions and taxable; it is not insurable for EI or QPIP premiums. Question: 3-142 Pat drove 25,000 business kilometres this year in his Yukon sales territory and was reimbursed at the government prescribed rates per kilometre. Calculate Pat's total reimbursement. 1 $$ Correct answers:  1 16800.00±0.05

Points possible: 1 Feedback The correct answer is $16,800.00. A reasonable car allowance is paid at government prescribed rates. In Yukon for the first 5,000 business kilometres the reimbursement rate is $0.72 and for each business kilometre thereafter the rate is $0.66. 5,000 kilometres multiplied by $0.72 plus 20,000 (25,000 - 5,000) kilometres multipled by $0.66 equals a reimbursement amount of $16,800.00. Question: 4-17 Julia works in the Northwest Territories. She received a bonus of $1,400.00 in July. Calculate her Northwest Territories payroll tax. 1 $$ Correct answers:  1 28.00±0.05 Points possible: 1 Feedback The correct answer is $28.00. Both the Northwest Territories and Nunavut have a payroll tax that is calculated on an employee's gross remuneration. Gross remuneration includes all payments including retiring allowances and the value of all benefits and allowances received by an individual from an office or from employment. In this scenario, you will take the bonus of $1,400.00 and multiply by the Northwest Territories payroll tax of 2%. Question: 4-38 The workers of the Brownstone Mill are unionized and their contract expired on April 30. They continued negotiating and ratified the agreement June 15, with wage increases effective April 30. The payment made to the employees for the pay increase from May 1 - June 15 is to be paid on the next pay period in June. This payment is considered a: Responses  retroactive adjustment retroactive adjustment - no response given  reinstatement payment reinstatement payment - no response given  retention bonus retention bonus - no response given  retroactive increase

retroactive increase - not selected, this is the correct answer Points possible: 1 Feedback A retroactive increase is required when an increase in wages is awarded and the effective date is backdated, for example, where the signing of a new contract occurs after the expiry date of the old contract. Question: 4-40 A death benefit is a: Responses  life insurance payment made by an insurance company on the death of an employee life insurance payment made by an insurance company on the death of an employee - no response given  payment made by an employer of vacation pay owing to an employee on their death payment made by an employer of vacation pay owing to an employee on their death - no response given  payment made by an employer of any outstanding earnings to an employee on their death payment made by an employer of any outstanding earnings to an employee on their death - no response given  discretionary payment made by an employer on the death of an employee, in recognition of the employee's service discretionary payment made by an employer on the death of an employee, in recognition of the employee's service - not selected, this is the correct answer Points possible: 1 Feedback A death benefit is a discretionary payment made by an employer on the death of an employee, in recognition of the employee's service. Question: 4-44 Reva is an employee in Alberta who earns $1,800.00 bi-weekly. She has filed a TD1 and TD1AB forms with claim code of 2. Her new pay period salary is $1,900.00 retroactive to 2 pay periods ago. Calculate the income tax on the retroactive increase paid on a separate cheque. (Hint: When calculating the Net Taxable Income, do not forget to calculate and deduct the enhanced portion of the CPP). 1 $$ Correct answers:  1 71.20

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Points possible: 1 Feedback The correct answer is $71.20. To calculate tax on retroactive payments: 1. Calculate the employee's new pay period earnings. 2. Calculate the retroactive earnings amount. 3. Determine the federal and provincial income taxes on the employee's previous net taxable income. 4. Determine the employee's federal and provincial income taxes on the employee's new net taxable income. 5. Subtract the federal and provincial income taxes on the previous net taxable income from the federal and provincial taxes on the new net taxable income. 6. Multiply the difference by the number of lapsed pay periods. Question: 4-66 Québec Parental Insurance Plan premiums are calculated on a Québec employee's: Responses  gross taxable income gross taxable income - no response given  cash taxable benefits cash taxable benefits - no response given  earnings earnings - no response given  insurable earnings insurable earnings - not selected, this is the correct answer Points possible: 1 Feedback Québec Parental Insurance Plan premiums are calculated on a Québec employee's insurable earnings. Question: 4-106 Cindy is an employee in Québec who earns $1,600.00 bi-weekly. She has filed a Federal TD1 with a claim code of 1. Her new pay period salary is $1,650.00 effective 3 pay periods ago. Calculate the federal income tax on the retroactive pay amount. (Hint: When calculating the Net Taxable Income, do not forget to calculate and deduct the enhanced portion of the CPP). 1 $$ Correct answers:

 1 26.55 Points possible: 1 Feedback The correct answer is $26.55. To calculate tax on retroactive payments: 1. Calculate the employee's new pay period earnings. 2. Calculate the retroactive earnings amount. 3. Determine the federal income tax on the employee's previous net taxable income. 4. Determine the employee's federal income tax on the employee's new net taxable income. 5. Subtract the federal income tax on the previous net taxable income from the federal tax on the new net taxable income. 6. Multiply the difference by the number of pay periods on which the pay increase was missed. (Note the headings in the federal tax tables "From" and "Less Than"). Question: 4-127 Deidre is due to receive a work-related bonus of $2,500.00. This bonus will be paid separately from her regular bi-weekly salary of $1,800.00. Calculate Deidre's Canada Pension Plan contribution on the bonus. She will not reach the annual maximum Canada Pension Plan contribution with this payment. 1 $$ Correct answers:  1 148.75±0.05 Points possible: 1 Feedback The correct answer is $148.75. If a non-regular payment is paid separately from the regular salary or wages payment, the manual calculation method must be used, without applying the pay period exemption, as the exemption would have been applied when calculating the Canada Pension Plan or Québec Pension Plan contributions on the regular pay period pensionable earnings. In this scenario, to calculate the Canada Pension Plan contribution, multiply the bonus amount of $2,500.00 by the current Canada Pension Plan annual rate of 5.95%. Question: 5-8 What type of garnishment would be issued for the collection of overpaid Employment Insurance benefits? Responses

 Requirement to Pay Requirement to Pay - no response given  Third Party Demand Third Party Demand - not selected, this is the correct answer  Maintenance Order Maintenance Order - no response given  Garnishment Order Garnishment Order - no response given Points possible: 1 Feedback The Canada Revenue Agency would issue a Third Party Demand to collect overpaid Employment Insurance benefits. Question: 5-35 In which province are employer-paid premiums for medical, dental and vision coverage reported as a non-cash taxable benefit? Responses  Québec Québec - not selected, this is the correct answer  British Columbia British Columbia - no response given  Ontario Ontario - no response given  Alberta Alberta - no response given Points possible: 1 Feedback Employer-paid premiums for medical, dental and vision coverage are non-cash taxable benefits to employees in Québec only. Question: 5-38 Jacqueline works for an employer in Ontario who provides all employees with optional life insurance coverage at a monthly rate including taxes of $0.32 per $1,000.00 of insurance coverage. Jacqueline has enrolled for $200,000.00 of coverage. Calculate Jacqueline's bi-weekly payroll deduction. 1 $$ Correct answers:

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 1 29.54±0.05 Points possible: 1 Feedback The correct answer is $29.54. The optional coverage amount of $200,000.00 multiplied by the premium rate of $0.32 divided by $1,000.00 equals the monthly premium of $64.00. Multiply the monthly premium by 12 months to yield an annual premium of $768.00. Divide the annual premium by 26 pay periods to get the bi-weekly deduction of $29.54. Question: 5-45 By the authority of which act can the Canada Revenue Agency garnish the wages of an employee who has failed to pay Employment Insurance premiums, Canada Pension Plan contributions or income tax deductions? Responses  The Employment Insurance Act The Employment Insurance Act - no response given  The Canada Pension Plan Act The Canada Pension Plan Act - no response given  The Creditors' Relief Act The Creditors' Relief Act - no response given  The Income Tax Act The Income Tax Act - not selected, this is the correct answer Points possible: 1 Feedback By authority of the Income Tax Act , the Canada Revenue Agency may garnish the wages of an employee who has failed to pay their income taxes or any amounts that are payable under the Employment Insurance Act or the Canada Pension Plan Act . Question: 5-58 A Requirement to Pay is issued by: Responses  Canada Revenue Agency and Revenu Québec Canada Revenue Agency and Revenu Québec - not selected, this is the correct answer  Ministry or Department of Justice, Attorney or Solicitor General, Ministry of Community or Social Services Ministry or Department of Justice, Attorney or Solicitor General, Ministry of Community or Social Services - no response given  Service Canada Service Canada - no response given

 none of the above none of the above - no response given Points possible: 1 Feedback The Canada Revenue Agency and Revenu Québec may garnish the wages of an employee who has failed to pay their income taxes or any amounts that are payable under the Employment Insurance Act , Canada Pension Plan Act or the Act respecting the Québec Pension Plan . Question: 5-59 Which of the following is not a statutory deduction? Responses  Income tax Income tax - no response given  Employment Insurance premium Employment Insurance premium - no response given  Payroll tax Payroll tax - no response given  Union Dues Union Dues - not selected, this is the correct answer Points possible: 1 Feedback Statutory deductions are mandatory deductions legislated by governments that must be withheld from an employee's pay, such as Employment Insurance premium. Union dues are considered a company-compulsory deduction, as the employer and union deem this deduction as mandatory for all employees. Question: 5-71 An employee can be dismissed if they have multiple garnishment orders against them. Responses  True True - incorrect  False False - not selected, this is the correct answer Attempt #1: 0/1(Score: 0/1) Feedback In most jurisdictions, an employee is protected from dismissal because a garnishment against his/her wages has been served. Question: 5-83

The employer will contract with an insurer to provide employees with coverage for various benefits that may include: Responses  group life insurance group life insurance - no response given  health and dental insurance health and dental insurance - no response given  vision care coverage vision care coverage - no response given  all of the above all of the above - not selected, this is the correct answer Points possible: 1 Feedback As part of the total compensation package, employers often offer their employees insurance coverage through a group insurance plan policy. The employer will contract with an insurer to provide employees with coverage for various benefits that may include group life insurance, health and dental insurance, vision care coverage, short/long term disability, accidental death and dismemberment insurance, and employee assistance programs. Question: 5-89 Which of the following company-compulsory deductions would reduce the employee's gross taxable income for purposes of withholding income taxes? Responses  Employee paid portion of premiums for a group benefit plan Employee paid portion of premiums for a group benefit plan - no response given  Employee paid premiums for provincial health care Employee paid premiums for provincial health care - no response given  Employee paid premiums for an employee assistance program Employee paid premiums for an employee assistance program - no response given  Employee contributions to a registered pension plan Employee contributions to a registered pension plan - not selected, this is the correct answer Points possible: 1 Feedback Employee contributions to a group Registered Retirement Savings Plan or a registered pension plan are considered non-taxable, meaning the deductions reduce the employee's gross taxable income for purposes of withholding income taxes. Question: 5-107

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A debt owed to a third party creditor is defined as a: Responses  Garnishment Order Garnishment Order - not selected, this is the correct answer  Requirement to Pay Requirement to Pay - no response given  Third Party Demand Third Party Demand - no response given  Family Support and Maintenance Order Family Support and Maintenance Order - no response given Points possible: 1 Feedback A Garnishment Order is a debt owed to a third party creditor. Question: 6-8 When an employer terminates an employee's employment without just cause, they are required to provide the employee with legislated wages in lieu of working the notice period or: Responses  nothing else is required nothing else is required - no response given  provide the employee with written notice that their employment is being terminated provide the employee with written notice that their employment is being terminated - not selected, this is the correct answer  pay the employee any outstanding vacation pay owing pay the employee any outstanding vacation pay owing - no response given  pay the employee any severance requirements pay the employee any severance requirements - no response given Points possible: 1 Feedback When employers initiate the termination of an individual's employment, they are required to provide the employee with written notice that their employment is being terminated, or pay the employee legislated wages in lieu of working the notice period, in compliance with the employment/labour standards in the jurisdiction where the employee works. Question: 6-12 A retiring allowance is an amount paid to officers or employees once the employment relationship has been severed in recognition of:

Responses  legislated wages in lieu of notice legislated wages in lieu of notice - no response given  long service or for the loss of office or employment long service or for the loss of office or employment - not selected, this is the correct answer  the employee's retirement the employee's retirement - no response given  an employee reaching 65 years of age an employee reaching 65 years of age - no response given Points possible: 1 Feedback A retiring allowance is a term in the federal Income Tax Act that refers to an amount of money paid to officers or employees once the employment relationship has been severed. Although the term includes the word "retiring", an individual does not actually have to retire from employment in order for the payment to be considered a retiring allowance. Legislation defines a retiring allowance as an amount paid to officers or employees when, or after, they retire from an office or employment, either in recognition of long service or for the loss of office or employment. Question: 6-16 In order for the eligible amount of a retiring allowance to be transferred to a Registered Retirement Savings Plan exempt from income tax deductions at source: Responses  the employer must transfer the amount directly to the employee's Registered Retirement Savings Plan account the employer must transfer the amount directly to the employee's Registered Retirement Savings Plan account - not selected, this is the correct answer  the employee must sign a written declaration stating they will transfer the payment to the Registered Retirement Savings Plan account the employee must sign a written declaration stating they will transfer the payment to the Registered Retirement Savings Plan account - no response given  the employer must pay the amount directly to the employee the employer must pay the amount directly to the employee - no response given  the employee must transfer the amount to the Registered Retirement Savings Plan account the employee must transfer the amount to the Registered Retirement Savings Plan account - no response given Points possible: 1 Feedback

In order for the eligible amount of a retiring allowance to be transferred exempt from income tax deductions at source, the employer must transfer the amount directly to the employee's Registered Retirement Savings Plan account. Question: 6-65 An employee has been terminated but continues to receive their regular salary for a specified period of time and the organization continues to maintain their benefits. These payments are considered: Responses  severance pay severance pay - no response given  retiring allowances retiring allowances - no response given  salary continuance salary continuance - not selected, this is the correct answer  loss of wages pay loss of wages pay - no response given Points possible: 1 Feedback Many employers choose to keep paying an employee whose employment has been terminated their regular salary for a specified period of time and continue to maintain these individuals on the organization's benefit plans, even though the employee is no longer required to report to work. These payments are considered salary continuance. Question: 6-106 Which of the following determines the length of any notice period that must be given to the employee as well as any payments due on termination? Responses  Canada Revenue Agency Canada Revenue Agency - no response given  Service Canada Service Canada - no response given  Employment/Labour Standards Employment/Labour Standards - not selected, this is the correct answer  Revenu Québec Revenu Québec - no response given Points possible: 1 Feedback

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Employment/Labour Standards legislate the length of any notice period that must be given to the employee as well as any payments due on termination. Question: 7-18 How many pay periods will be used to calculate insurable earnings in Block 15B on the Record of Employment if the employee is paid semi-monthly? Responses  Last 7 pay periods (or less if period of employment is shorter) Last 7 pay periods (or less if period of employment is shorter) - no response given  Last 13 pay periods (or less if period of employment is shorter) Last 13 pay periods (or less if period of employment is shorter) - not selected, this is the correct answer  Last 14 pay periods (or less if period of employment is shorter) Last 14 pay periods (or less if period of employment is shorter) - no response given  Last 27 pay periods (or less if period of employment is shorter) Last 27 pay periods (or less if period of employment is shorter) - no response given Points possible: 1 Feedback If an employee is paid semi-monthly, the last 13 pay periods (or less if period of employment is shorter) will be used to calculate insurable earnings for Block 15B on the Record of Employment. Question: 7-39 An employer is required to keep records of the serial numbers of the Record of Employment forms that have been completed for a period of how many years? Responses  Three years Three years - no response given  Five years Five years - no response given  Six years Six years - not selected, this is the correct answer  Seven years Seven years - no response given Points possible: 1 Feedback An employer is required to keep records of the serial numbers of the Record of Employment forms that have been completed for a period of six years.

Question: 7-40 Which of the following statements is not correct? Responses  When amending a Record of Employment, complete only those blocks requiring a change When amending a Record of Employment, complete only those blocks requiring a change - not selected, this is the correct answer  The total number of pay periods used to calculate insurable earnings will be different from the number of pay periods used for insurable hours The total number of pay periods used to calculate insurable earnings will be different from the number of pay periods used for insurable hours - no response given  There is no maximum for reporting insurable earnings on the record of employment There is no maximum for reporting insurable earnings on the record of employment - no response given  Employers must keep records of the serial numbers of issued Record of Employment forms for six years Employers must keep records of the serial numbers of issued Record of Employment forms for six years - no response given Points possible: 1 Feedback If an amended Record of Employment is issued due to an error on the original Record of Employment, all blocks must be filled out even if they were correct on the original Record of Employment. Question: 7-44 After 2 years of employment, Elizabeth resigned her position as of June 15th which is the end of the current bi-weekly pay period. She works 40 regular hours a week and has worked 8 hours overtime each week for the last 6 weeks. Calculate the insurable hours that will be reported in Block 15A of the Record of Employment. 1 $$ Correct answers:  1 2208 Points possible: 1 Feedback The correct answer is 2,208 hours. Insurable hours for an employee on a bi-weekly pay schedule are determined from the hours worked

over the last 27 pay periods. The insurable hours for overtime paid are the actual hours worked. You would report Elizabeth's last 27 pay periods multiplied by 80 hours equals 2160 regular hours. Then add 6 weeks multiplied by 8 overtime hours for 48 overtime hours, which equals 2208 total insurable hours. Tip: One overtime hour is equal to one insurable hour worked regardless of the rate of pay. Question: 7-48 The Record of Employment is used by: Responses  Canada Revenue Agency Canada Revenue Agency - no response given  Workers' Compensation Board Workers' Compensation Board - no response given  Service Canada Service Canada - not selected, this is the correct answer  Revenu Québec Revenu Québec - no response given Points possible: 1 Feedback The Record of Employment is the single most important document in the Employment Insurance program. It is used by Service Canada to determine whether an individual qualifies for Employment Insurance benefits, how long they will collect the benefits and what their benefit rate will be. Question: 7-60 Janet Alder has worked for Rising Star Productions for 2 years. She is paid weekly and works 37.50 hours per week. She was laid off due to a work shortage. What are Janet's total insurable hours to be reported in Block 15A on her Record of Employment? Responses  525 hours 525 hours - no response given  1013 hours 1013 hours - no response given  1950 hours 1950 hours - no response given  1988 hours 1988 hours - not selected, this is the correct answer Points possible: 1 Feedback For a weekly pay period, 53 pay periods of insurable hours is required to be reported in Block 15A.

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Question: 7-75 A paper Record of Employment must be issued within five calendar days in which of the following situations? Responses  The employee did not work for a period of 30 calendar days The employee did not work for a period of 30 calendar days - no response given  The employee is no longer on the employer's active employment list The employee is no longer on the employer's active employment list - no response given  The Record of Employment is requested by the employee and an interruption of earnings has occurred The Record of Employment is requested by the employee and an interruption of earnings has occurred - no response given  All of the above All of the above - not selected, this is the correct answer Points possible: 1 Feedback A Record of Employment must be issued within five calendar days if the Record of Employment is requested by Service Canada, the Record of Employment is requested by the employee and an interruption of earnings has occurred, the employee is no longer on the employer's active employment list, or the employee did not work for a period of 30 calendar days. Question: 7-81 Tannis Csaba was hired in 2009 and has had no breaks in employment. She works three 12 hour days in a provincially-sanctioned compressed work week. Tannis earns an annual salary of $36,000.00 and is paid semi-monthly. How many insurable hours will be reported in Box 15A on a Record of Employment if Tannis were to take a compassionate care leave? Responses  1014 1014 - no response given  1950 1950 - not selected, this is the correct answer  2106 2106 - no response given  4134 4134 - no response given Points possible: 1 Feedback

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Tannis works 36 hours weekly, which is three 12 hour days. For a semi-monthly paid employee, report the number of insurable hours in their last 25 pay periods (or less if the employment is shorter) in Box 15A on a Record of Employment. Multiply 36 hours by 52 weeks in a year divided by 24 semi-monthly pay periods in a year. Then multiply the results by 25 pay periods which equals 1950. Question: 8-5 For employees paid solely by irregular commissions, the method used to calculate Canada/Québec Pension Plan contributions depends on: Responses  the amount of the commission earned the amount of the commission earned - no response given  the frequency of the payment the frequency of the payment - not selected, this is the correct answer  the pay period the pay period - no response given  all of the above all of the above - no response given Points possible: 1 Feedback The method used to calculate Canada/Québec Pension Plan contributions on commission earnings depends on the frequency of the payment. Regular commission payments and commission payments with an advance use the same method as regular earnings. For employees paid solely by irregular commissions, the annual exemption must be calculated based on the number of days between the current payment and the previous payment made in the same calendar year. Question: 8-10 Elizabeth works in Québec and earned $3,975.00 in commissions for the month of July. Calculate Elizabeth's Québec Parental Insurance Plan premium on this payment. 1 $$ Correct answers:  1 19.64±0.05 Points possible: 1 Feedback The correct answer is $19.64. Regardless of the commission payment method, the premiums for Québec Parental Insurance Plan are calculated using the regular pay period method. $3,975.00 multiplied by 0.494%.

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Question: 8-11 The commission tax method is used: Responses  when an employee is paid solely on commission when an employee is paid solely on commission - no response given  when an employee incurs personal out-of-pocket expenses to earn their commissions when an employee incurs personal out-of-pocket expenses to earn their commissions - not selected, this is the correct answer  for employees who are paid a regular salary in addition to their commission payments for employees who are paid a regular salary in addition to their commission payments - no response given  for all commissioned employees for all commissioned employees - no response given Points possible: 1 Feedback The commission tax method is used when an employee incurs personal out-of-pocket expenses to earn their commissions. Employees who incur personal expenses during the year that are not reimbursed by their employer can claim these expenses to reduce their taxable income when they file their personal income tax returns. Employees can complete form TD1X and/or TP-1015.R.13.1-V to request the commission tax calculation. Employers may use the bonus tax method when an employee's commissions fluctuate or are paid irregularly. Question: 8-28 The Québec provincial form completed for employees employed in Québec who incur personal expenses that are not reimbursed while earning commissions is a: Responses  TD1 TD1 - no response given  T777 T777 - no response given  TD1X TD1X - no response given  TP-1015.R.13.1-V TP-1015.R.13.1-V - not selected, this is the correct answer Points possible: 1 Feedback Revenu Québec form TP-1015.R.13.1-V - Statement of Commissions and Expenses for Source Deduction Purposes is completed by employees employed in Québec who incur non-reimbursed

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business expenses while earning commissions, to determine the percentage of the commission payment to be included when calculating the Québec provincial tax liability. Question: 1-38 The information that is not required to appear on the statement of wages in all jurisdictions is: Responses  employee name employee name - no response given  rate of pay and hours of work at each rate rate of pay and hours of work at each rate - no response given  itemized deductions itemized deductions - no response given  job title job title - correct Attempt #2: 1/1(Score: 1/1) Feedback Required items to display on an employee's statement of wages in all jurisdictions are: employee name, date of pay period, rate of pay and hours of work at each rate, gross earnings, itemized deductions, and net pay. The job title is not required information. Question: 1-45 When signing a confidentiality agreement, an employee: Responses  undertakes not to disclose to any third party commercially sensitive information belonging to the employer undertakes not to disclose to any third party commercially sensitive information belonging to the employer - no response given  undertakes to respect the agreement during the period of employment undertakes to respect the agreement during the period of employment - no response given  can commit to respect the agreement beyond the term of employment can commit to respect the agreement beyond the term of employment - no response given  all of the above all of the above - correct Attempt #1: 1/1(Score: 1/1) Feedback A confidentiality agreement is a legally enforceable agreement preventing present or past employees from disclosing commercially sensitive information belonging to the employer to any other party.

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Question: 2-11 Great White Industries pays employees $15.00 per hour and an additional $0.85 for each hour they work on the evening shift. Renny worked 80 hours on the evening shift this pay period. Calculate his shift premium for the pay period. 1 $$68 Attempt #1: 1/1(Score: 1/1) Feedback The correct answer is $68.00. The formula used to calculate the shift premium when it is a fixed dollar amount per hour is the fixed dollar amount per hour multiplied by the number of hours worked on the shift. $0.85 multiplied by 80 which equals $68.00. Question: 2-17 Elda works for a Manitoba employer and was paid a retroactive payment of $200.00 on a separate cheque. Calculate her Employment Insurance premium. 1 $$3.26 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $3.26. The formula for calculating Employment Insurance premiums is insurable earnings multiplied by the annual Employment Insurance rate. Outside of Québec, the Employment Insurance rate is 1.63%. $200.00 multiplied by 1.63% equals $3.26. Question: 2-56 Expense reimbursements are: Responses  dollar amounts the employer pays for the work an employee performs dollar amounts the employer pays for the work an employee performs - no response given  values attributed to something the employer has either provided to an employee or paid for on an employee's behalf values attributed to something the employer has either provided to an employee or paid for on an employee's behalf - no response given  dollar amounts paid to employees to cover expenses that they incur while performing their job

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dollar amounts paid to employees to cover expenses that they incur while performing their job - correct  dollar amounts paid to employees for the use of their personal property for business purposes dollar amounts paid to employees for the use of their personal property for business purposes - no response given Attempt #2: 1/1(Score: 1/1) Feedback Similar to allowances, expense reimbursements are dollar amounts paid to employees to cover expenses that they incur while performing their job. They are not considered in the calculation of an employee's earnings. Question: 2-78 Raminder is an employee in Alberta. His bi-weekly pay is $1,800.00 and he also has a bi-weekly non-cash taxable benefit of $25.00. His federal income tax is $251.85 and his provincial income tax is $116.95. The claim codes on her TD1 and TD1AB forms are 3. Calculate his net pay. Responses  $1,300.87 $1,300.87 - no response given  $1,301.28 $1,301.28 - correct  $1,302.77 $1,302.77 - no response given  $1,322.28 $1,322.28 - no response given Attempt #2: 1/1(Score: 1/1) Feedback Net pay is calculated by subtracting total deductions from gross earnings. $1,800.00 minus Canada Pension Plan contribution of $100.58 minus Employment Insurance premium of $29.34 minus federal income tax of $251.85 minus provincial income tax of $116.95 equals net pay of $1,301.28. (Hint: To calculate the net taxable income, calculate and deduct the enhanced portion of the CPP contributions of $16.90 from the pensionable earnings.) Question: 2-79 Alice earns $750.00 per week working in Saskatchewan and she has a non-cash taxable benefit of $25.00 per week. Her federal income tax is $103.60 and her provincial income tax is $50.00 per pay period. The claim codes on her TD1 and TD1AB forms are 1. Calculate her total deductions for the week. Responses

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 $153.60 $153.60 - no response given  $207.93 $207.93 - correct  $208.34 $208.34 - no response given  $211.94 $211.94 - no response given Attempt #2: 1/1(Score: 1/1) Feedback When calculating total deductions, you must include Canada Pension Plan contributions of $42.11 plus Employment Insurance premiums of $12.23 plus federal income tax of $103.60 plus provincial income tax of $50.00 which equals $207.93. (Hint: To calculate the net taxable income, calculate and deduct the enhanced portion of the CPP contributions of $7.08 from the pensionable earnings.) Question: 2-80 Ahmad earns $750.00 per week. He has a non-cash taxable benefit of $25.00 per week. Calculate the gross earnings for the week. 1 $$750 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $750.00. Do not include non-cash taxable benefits when calculating gross earnings. Question: 2-102 Vacation pay is legislated in which jurisdiction? Responses  British Columbia British Columbia - no response given  Ontario Ontario - no response given  Québec Québec - no response given  all of the above all of the above - correct Attempt #1: 1/1(Score: 1/1)

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Feedback Employment standards legislation in each jurisdiction requires that employers grant their employees vacation time away from work for which they are paid vacation pay. Question: 2-133 Gregory works in Yukon and earns $18.40 per hour. He is paid weekly and works a 37.5 hour work week. Calculate Gregory's Employment Insurance premium per pay period. 1 $$11.25 Attempt #1: 1/1(Score: 1/1) Feedback The correct answer is $11.25. 1. Step one is to calculate Gregory's pay period earnings by multiplying the hourly rate of $18.40 by 37.50 hours. 2. Step two is to multiply the weekly pay period insurable earnings by the current annual Employment Insurance premium rate of 1.63%. 3. The Employment Insurance premium per pay period will be $11.25. Question: 3-30 What is the operating cost benefit for a company-owned or company-leased automobile which was driven 15,000 personal kilometres? 1 $$4950 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $4,950.00. The prescribed formula for calculating the operating cost benefit for 2023 is $0.33 per personal kilometre driven, in this case 15,000 multiplied by $0.33 which equals $4,950.00. Question: 3-45 What information is required to complete the calculation for the standby charge and the operating cost benefit? Responses  The number of days the automobile is available to the employee in the taxation year The number of days the automobile is available to the employee in the taxation year - no response given

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 The breakdown between business and personal kilometres The breakdown between business and personal kilometres - no response given  The capital cost or lease cost of the automobile, including taxes The capital cost or lease cost of the automobile, including taxes - no response given  All of the above All of the above - correct Attempt #1: 1/1(Score: 1/1) Feedback The following information is required to complete the calculations for the standby charge and the operating cost benefit: 1) the number of days the automobile is available to the employee in the taxation year, 2) the total kilometres driven by the employee, 3) the breakdown between business and personal kilometres and 4) the capital cost or lease cost of the automobile, including taxes. Question: 3-55 Which province does not impose levies or health care taxes on employers providing group insurance coverage? Responses  Manitoba Manitoba - no response given  Ontario Ontario - no response given  Québec Québec - no response given  Saskatchewan Saskatchewan - correct Attempt #2: 1/1(Score: 1/1) Feedback Manitoba, Ontario and Québec impose levies or health care taxes on employers providing group insurance coverage. Question: 3-60 Helen is reimbursed for the cost of the protective clothing that is legally required for her job. The clothing she bought is not supported by receipts and is a reasonable reimbursement amount. This is considered: Responses  a taxable allowance a taxable allowance - no response given  a cash taxable benefit

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a cash taxable benefit - no response given  a non-taxable allowance a non-taxable allowance - correct  none of the above none of the above - no response given Attempt #2: 1/1(Score: 1/1) Feedback A reimbursement for protective clothing is not taxable if the amount is reasonable, the employee bought the protective clothing and the law requires the employee to wear the protective clothing on the work site. Question: 3-78 Non-cash taxable benefits paid to an employee in the Northwest Territories are subject to which of the following statutory deductions? Responses  Federal and provincial income tax, Employment Insurance premiums and Canada Pension Plan contributions Federal and provincial income tax, Employment Insurance premiums and Canada Pension Plan contributions - no response given  Federal and provincial income tax and Canada Pension Plan contributions Federal and provincial income tax and Canada Pension Plan contributions - no response given  Federal and provincial income tax withholdings Federal and provincial income tax withholdings - no response given  Federal and provincial income tax, Canada Pension Plan contributions, and payroll taxes Federal and provincial income tax, Canada Pension Plan contributions, and payroll taxes - correct Attempt #2: 1/1(Score: 1/1) Feedback Non-cash taxable benefits are subject to all statutory withholdings except Employment Insurance premiums. Taxable benefit reimbursements paid in cash are subject to all statutory withholdings including Northwest Territories and Nunavut payroll taxes. Question: 3-103 With respect to an employer-leased automobile, a terminal charge is: Responses  a lump-sum payment to adjust employee automobile reimbursements a lump-sum payment to adjust employee automobile reimbursements - no response given  a lump-sum payment to adjust an operating cost benefit a lump-sum payment to adjust an operating cost benefit - no response given

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 a lump-sum payment to adjust a standby charge a lump-sum payment to adjust a standby charge - no response given  a lump-sum payment to adjust understated lease costs a lump-sum payment to adjust understated lease costs - correct Attempt #2: 1/1(Score: 1/1) Feedback A terminal charge is a lump-sum payment due at the end of an automobile lease because the lease costs were too low over the term of the lease. Question: 3-104 With respect to an employer-leased automobile, a terminal credit is: Responses  a lump-sum payment to the employee to adjust standby charges a lump-sum payment to the employee to adjust standby charges - no response given  a lump-sum payment to the employee to adjust an operating cost benefit a lump-sum payment to the employee to adjust an operating cost benefit - no response given  a lump-sum payment to the employer for overstated lease costs a lump-sum payment to the employer for overstated lease costs - correct  a lump-sum payment to adjust employee reimbursements a lump-sum payment to adjust employee reimbursements - no response given Attempt #1: 1/1(Score: 1/1) Feedback A terminal credit is a lump-sum payment the employer receives at the end of an automobile lease because the lease costs were too high over the term of the lease. Question: 3-109 Rex drove 42,000 business kilometres and 16,500 personal kilometres in the company-owned vehicle. Calculate his operating cost benefit assuming the prescribed formula for calculating the operating cost benefit is based on a rate of $0.29 per personal kilometre driven. 1 $$4785.00 Attempt #1: 1/1(Score: 1/1) Feedback The correct answer is $4,785.00. The operating cost benefit is calculated by multiplying the employee's personal kilometres by the rate set in the prescribed formula. 16,500 multiplied by $0.29 equals $4,785.00. Question: 3-146

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Karima Murat works for Fast Tracking in Nunavut and is provided with a company-leased automobile. The automobile was in Karima’s possession for 365 days. Of the 39,476 kilometres driven, 18,244 kilometres were for business purposes. The monthly lease cost of the vehicle was $375.00, excluding the GST calculated at 5%. Karima requested in writing that Fast Tracking use the optional operating cost method if all the conditions apply. She did not reimburse the company for any of the expenses associated with the automobile. Calculate Karima’s annual automobile taxable benefit. 1 $$10156.56 Attempt #3: 1/1(Score: 1/1) Feedback The correct answer is $10,156.56. The automobile taxable benefit is calculated by adding the standby charge (or reduced standby charge) and the operating cost benefit (or optional operating cost benefit), and subtracting any employee reimbursement. In this scenario neither reduced standby charge calculation method nor optional operating cost method can be used because the automobile was not used more than 50% of the time for business purposes. Question: 4-36 Which of the following payments would not be subject to Employment Insurance premiums if made by a private organization? Responses  Directors' fees Directors' fees - correct  Vacation pay when no time was taken Vacation pay when no time was taken - no response given  Pre-employment bonus Pre-employment bonus - no response given  Bonus for achieving monthly objectives Bonus for achieving monthly objectives - no response given Attempt #2: 1/1(Score: 1/1) Feedback Directors' fees paid by a private organization are not considered insurable for Employment Insurance premiums. Only directors' fees paid to a director of a crown corporation listed in Schedule III of the Financial Administration Act are insurable for Employment Insurance premiums.

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Question: 4-50 Salt and Sea Ltd.'s collective agreement expired on December 31 of last year. They renegotiated a new collective agreement that was ratified on February 1 of this year. Included in the new collective agreement was an increase of wages backdated to the beginning of the contract period of January 1 of this year. What type of delayed payment of earnings is this? Responses  Retroactive increase Retroactive increase - correct  Reinstatement payment Reinstatement payment - no response given  Bonus Bonus - no response given  Retroactive adjustment Retroactive adjustment - no response given Attempt #2: 1/1(Score: 1/1) Feedback A retroactive increase is required when an increase in wages is awarded and the effective date is backdated, for example, where the signing of a new contract occurs after the expiry date of the old contract. Question: 4-57 When a non-regular payment of pensionable employment income is made, the method used to calculate the Canada/Québec Pension Plan contributions is based on: Responses  whether the non-regular payment is combined with the regular salary or wages, or paid separately whether the non-regular payment is combined with the regular salary or wages, or paid separately - correct  whether it is in Québec or outside Québec whether it is in Québec or outside Québec - no response given  the frequency of the pay periods the frequency of the pay periods - no response given  the amount of the payment the amount of the payment - no response given Attempt #2: 1/1(Score: 1/1) Feedback

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When a non-regular payment of pensionable employment income is made, the method used to calculate the Canada/Québec Pension Plan contributions is based on whether the non-regular payment is combined with the regular salary or wages, or paid separately. Question: 4-62 What is the annual Employment Insurance premium maximum for an Alberta employee? 1 $$1002.45 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $1,002.45. The 2023 annual employee maximum for the federal Employment Insurance premium is determined by multiplying the annual maximum insurable earnings ($61,500.00) by the rate (1.63%) which yields $1,002.45. Question: 4-68 Regular pay period deduction tables cannot be used for the following: Responses  retroactive adjustment or increase when paid on a separate cheque retroactive adjustment or increase when paid on a separate cheque - no response given  bonus payment when paid on a separate cheque bonus payment when paid on a separate cheque - no response given  regular payment regular payment - no response given  both a & b both a & b - correct Attempt #1: 1/1(Score: 1/1) Feedback For bonuses and vacation pay with no time taken, the bonus tax method is applied. For retroactive payments, the retroactive tax method is applied. The regular pay period deduction tables can not be used in any of these situations. Question: 4-81 Who prescribes the calculation methods that must be used to determine the statutory withholdings on death benefits and directors' fees? Responses  The organization paying out the benefits or fees The organization paying out the benefits or fees - no response given  The government

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The government - correct  The insurance company paying out the benefits The insurance company paying out the benefits - no response given  None of the above None of the above - no response given Attempt #2: 1/1(Score: 1/1) Feedback The government prescribes the calculation methods that must be used to determine the statutory withholdings on death benefits and directors' fees. Question: 4-119 Income tax withholdings are not required when a non-employee director's annual fee is: Responses  income tax withholdings are always required income tax withholdings are always required - no response given  less than the amount claimed on their federal and provincial TD1s less than the amount claimed on their federal and provincial TD1s - correct  the same as the amount claimed on their federal and provincial TD1s the same as the amount claimed on their federal and provincial TD1s - no response given  more than the amount claimed on their federal and provincial TD1s more than the amount claimed on their federal and provincial TD1s - no response given Attempt #1: 1/1(Score: 1/1) Feedback Income tax withholdings are not required when a non-employee director's annual fee is less than the amount claimed on their federal and provincial TD1s. Question: 4-132 Anita will be receiving a retroactive increase of $542.62 paid with her new weekly salary of $980.00. Calculate Anita's Québec Parental Insurance Plan premiums. She will not reach the annual maximum premium with this payment. 1 $$7.52 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $7.52. Québec Parental Insurance Plan premiums are calculated on a Québec employee's insurable earnings. In this scenario you will take the salary of $980.00, add the retroactive amount of $542.62 and multiply by the annual Québec Parental Insurance Plan premium rate of 0.494%.

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Question: 4-136 An organization in Québec is paying a $14,500.00 death benefit to the wife of an employee who recently passed away. The required income tax withholdings are: Responses  federal income tax of $225.00 federal income tax of $225.00 - no response given  Québec income tax of $675.00 Québec income tax of $675.00 - no response given  federal income tax of $225.00 plus Québec income tax of $675.00 federal income tax of $225.00 plus Québec income tax of $675.00 - correct  federal income tax of $725.00 plus Québec income tax of $2,175.00 federal income tax of $725.00 plus Québec income tax of $2,175.00 - no response given Attempt #1: 1/1(Score: 1/1) Feedback  Step 1: Subtract $10,000.00 from the death benefit being paid to determine the taxable amount.  Step 2: Look up the federal and Québec lump-sum tax rates on the amount from Step 1 to apply to a payment under $5,000.00. The lump sum tax rate federally is 5% and for Québec is 15%.  Step 3: Apply the tax rates from Step 2 to the amount from Step 1 to calculate and withhold. $225.00 + $675.00 Question: 5-21 Georgia is a member of her employer's defined contribution pension plan. The plan defines the contribution as 2% of the employee's pensionable earnings with the employer matching the employee's contribution. Georgia's pensionable earnings are $2,500.00 per month. Calculate the total employee and employer's contribution to be remitted to Georgia's defined contribution pension plan each month. 1 $$100 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $100.00. Georgia's pensionable earnings are $2,500.00 per month. Georgia's contribution will be $2,500.00 multiplied by 2% for a total of $50.00. The employer contribution will also be $50.00 for a total contribution amount of $100.00. Question: 5-29

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Alexis is a member of her employer's defined contribution pension plan. The plan defines the contribution as 2.5% of the employee's pensionable earnings with the employer matching the employee's contribution. Alexis' pensionable earnings are $2,750.00 per month. Calculate the total payment to be remitted to Alexis' defined contribution pension plan each month. 1 $$137.50 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $137.50. Alexis' pensionable earnings are $2,750.00 per month. Alexis' contribution will be $2,750.00 multiplied by 2.5% for a total of $68.75. The employer contribution will also be $68.75 for a total contribution amount of $137.50. Question: 5-47 Yona works in Prince Edward Island and earns $825.00 weekly. Yona pays weekly union dues of $8.00 along with a special weekly union assessment of $12.50 for construction of a new union hall for its members. Yona also has registered pension plan contributions of $27.00 deducted from each pay. Yona is exempt from CPP contributions. Calculate Yona's net federal taxable income. 1 $$790 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $790.00. Yona's net federal taxable income will be the total of her regular earnings of $825.00 less her union dues of $8.00 less her registered pension plan contribution of $27.00 = $790.00. The deduction for the special union assessment does not reduce her taxable income. Question: 5-79 Legal deductions: Responses  are required by law to be withheld from employment income and sometimes other payments owed to the employee are required by law to be withheld from employment income and sometimes other payments owed to the employee - correct  are always issued by the court are always issued by the court - no response given  include Canada Pension Plan contributions include Canada Pension Plan contributions - no response given  are voluntarily requested by the employee

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are voluntarily requested by the employee - no response given Attempt #1: 1/1(Score: 1/1) Feedback Legal deductions are required by law to be withheld from employment income. Employers in receipt of a legal order for an employee are required to withhold a specified amount or percentage of an employee’s wages and remit that amount to the responsible court or government agency. Under some legislation, payments on termination of employment and expense reimbursements are also included as garnishable income. Question: 5-83 The employer will contract with an insurer to provide employees with coverage for various benefits that may include: Responses  group life insurance group life insurance - no response given  health and dental insurance health and dental insurance - no response given  vision care coverage vision care coverage - no response given  all of the above all of the above - correct Attempt #1: 1/1(Score: 1/1) Feedback As part of the total compensation package, employers often offer their employees insurance coverage through a group insurance plan policy. The employer will contract with an insurer to provide employees with coverage for various benefits that may include group life insurance, health and dental insurance, vision care coverage, short/long term disability, accidental death and dismemberment insurance, and employee assistance programs. Question: 5-100 Employee contributions to a registered pension plan (RPP) are considered tax deductible. The employee’s RPP contribution is subtracted from their: Responses  gross taxable income gross taxable income - correct  pensionable earnings pensionable earnings - no response given  net taxable income net taxable income - no response given

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 insurable earnings insurable earnings - no response given Attempt #2: 1/1(Score: 1/1) Feedback Employee contributions to a registered pension plan (RPP) are considered tax deductible. The employee’s RPP contribution is subtracted from the gross taxable income to arrive at net taxable income for purposes of determining the federal and provincial income tax deductions. In other words, the RPP contribution reduces the employee’s income tax liability. Question: 5-104 Natasha is 17 years of age and works in Saskatchewan and earns $1,650.00 bi-weekly. Natasha pays bi-weekly union dues of $8.00 along with a special bi-weekly union assessment of $25.00 for construction of a new union hall for its members. Natasha also has registered pension plan contributions of $54.00 deducted from each pay. The employee is exempt from CPP contributions. Calculate Natasha's net federal bi-weekly taxable income. 1 $$1588 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $1,588.00. Natasha's net federal taxable income will be the total of her regular earnings of $1,650.00 less her union dues of $8.00 less her registered pension plan contribution of $54.00 = $1,588.00. The deduction for the special union assessment does not reduce her taxable income. Question: 6-6 In which jurisdiction are legislated wages in lieu of notice treated as a retiring allowance? Responses  British Columbia British Columbia - no response given  Nova Scotia Nova Scotia - no response given  Québec Québec - correct  Ontario Ontario - no response given Attempt #2: 1/1(Score: 1/1) Feedback Legislated wages in lieu of notice in all jurisdictions except Québec are considered income from employment; Québec treats legislated wages in lieu of notice as a retiring allowance.

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Question: 6-14 A retiring allowance does not include: Responses  loss of office compensation loss of office compensation - no response given  payments for unused accumulated sick-leave credits payments for unused accumulated sick-leave credits - no response given  accumulated overtime accumulated overtime - correct  legislated wages in lieu of notice under Québec labour standards legislated wages in lieu of notice under Québec labour standards - no response given Attempt #2: 1/1(Score: 1/1) Feedback A retiring allowance does not include legislated wages in lieu of notice per employment or labour standards (with the exception of Québec), vacation pay, accumulated overtime pay, a death benefit, bonus or incentive pay, commissions, or any payment made where the employee-employer relationship is deemed to exist. Question: 6-37 Kyla worked for Electronic Charts from September 15, 1985 until her employment was terminated on March 20, 2006. Kyla was not a member of the organization's pension plan. Kyla's employer paid her a $68,000.00 retiring allowance. Calculate the non-eligible portion of the retiring allowance. Responses  $22,500.00 $22,500.00 - no response given  $28,000.00 $28,000.00 - no response given  $40,000.00 $40,000.00 - correct  $49,000.00 $49,000.00 - no response given Attempt #2: 1/1(Score: 1/1) Feedback Employers base their calculations on the provisions in the legislation which state that the eligible amount of a retiring allowance is limited to $2,000.00 for each year, or part year, of service prior to 1996 in which the individual was employed with the organization, plus $1,500.00 for each year or part year of service prior to 1989, that the employee: did not belong to an organization's pension plan, pension fund or deferred profit sharing plan; or did belong to an organization's pension plan,

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fund or deferred profit sharing plan, but was not fully vested when receiving the retiring allowance. Kyla has eleven eligible years prior to 1996 and four eligible years prior to 1989. Eleven multiplied by $2,000.00 plus four multiplied by $1,500.00 equals $28,000.00, which is the eligible portion of the retiring allowance. The non-eligible portion of the retiring allowance is the total retiring allowance less any eligible portion that has been calculated using the above provisions. In this situation, the non-eligible portion is the retiring allowance of $68,000.00 minus the eligible portion of $28,000.00, which equals $40,000.00. Question: 6-77 What is the combined federal/provincial tax rate for a non-Québec employee being paid a lump-sum payment of $12,500.00? Responses  5% 5% - no response given  10% 10% - no response given  15% 15% - no response given  20% 20% - correct Attempt #2: 1/1(Score: 1/1) Feedback For lump-sum payments between $5,000.01 and $15,000.00, the non-Québec combined federal and provincial tax rate is 20%. Question: 7-27 An employer is exempt from the requirement to issue a Record of Employment within five days of the interruption of earnings in which of the following situations? Responses  Special arrangements are made with Service Canada where a large number of employees are laid off Special arrangements are made with Service Canada where a large number of employees are laid off - correct  Special arrangements are made with Service Canada for a temporary lay-off not to exceed two weeks Special arrangements are made with Service Canada for a temporary lay-off not to exceed two weeks - no response given

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 An employee has retired with pension benefits and will not be making an Employment Insurance claim An employee has retired with pension benefits and will not be making an Employment Insurance claim - no response given  All of the above All of the above - no response given Attempt #2: 1/1(Score: 1/1) Feedback When a large number of employees are laid off as in a plant shut-down, special arrangements can be made with the local Service Canada office for issuing the Record of Employment to the affected employees. Question: 7-31 Which of the following would be correct when referring to insurable earnings reported on a Record of Employment? Responses  Automobile standby charges and operating costs are reported as insurable earnings Automobile standby charges and operating costs are reported as insurable earnings - no response given  Retiring allowances and severance payments are reported as insurable earnings Retiring allowances and severance payments are reported as insurable earnings - no response given  The maximum reported insurable earnings can exceed $61,500.00 The maximum reported insurable earnings can exceed $61,500.00 - correct  All of the above All of the above - no response given Attempt #2: 1/1(Score: 1/1) Feedback Insurable earnings for Employment Insurance purposes are limited to $61,500.00 annually, but there is no maximum for reporting insurable earnings on the Record of Employment. Retiring allowances and severance payments are not insurable, nor are automobile standby charges and operating costs. Question: 7-60 Janet Alder has worked for Rising Star Productions for 2 years. She is paid weekly and works 37.50 hours per week. She was laid off due to a work shortage. What are Janet's total insurable hours to be reported in Block 15A on her Record of Employment? Responses

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 525 hours 525 hours - no response given  1013 hours 1013 hours - no response given  1950 hours 1950 hours - no response given  1988 hours 1988 hours - correct Attempt #2: 1/1(Score: 1/1) Feedback For a weekly pay period, 53 pay periods of insurable hours is required to be reported in Block 15A. Question: 7-73 Max Summers is paid semi-monthly and gave two weeks notice on September 7 of the current year, making his last day of work September 21. What date should be recorded in Block 12 of the Record of Employment? Responses  September 7 of the current year September 7 of the current year - no response given  September 15 of the current year September 15 of the current year - no response given  September 21 of the current year September 21 of the current year - no response given  September 30 of the current year September 30 of the current year - correct Attempt #2: 1/1(Score: 1/1) Feedback Block 12 requires the final pay period ending date to be entered. Max's final pay period ending date is September 30 as semi-monthly employees are always paid up to the last day of the month. Question: 7-94 Which of the following is not a method of submitting electronic Records of Employment to Service Canada? Responses  Through electronic ROE manually entering data online through Service Canada's website Through electronic ROE manually entering data online through Service Canada's website - no response given

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 Through electronic ROE using a compatible payroll software to upload ROEs from the organization's payroll system Through electronic ROE using a compatible payroll software to upload ROEs from the organization's payroll system - no response given  Through Electronic Transfer (ET) from the organization to Service Canada Through Electronic Transfer (ET) from the organization to Service Canada - correct  Through Secure Automated Transfer (SAT), which may be performed by a payroll service provider on a client's behalf using bulk transfer technology Through Secure Automated Transfer (SAT), which may be performed by a payroll service provider on a client's behalf using bulk transfer technology - no response given Attempt #2: 1/1(Score: 1/1) Feedback Electronic Records of Employment (ROEs) are submitted to Service Canada using one of three methods: through electronic ROE using a compatible payroll software to upload ROEs from the organization's payroll system, through electronic ROE manually entering data online through Service Canada's website, or through Secure Automated Transfer (SAT), which may be performed by a payroll service provider on a client's behalf using bulk transfer technology. Question: 8-6 Stephanie is paid regular bi-weekly earnings of $1,125.00. This pay she will also receive her commission payment of $345.00. Calculate Stephanie's Canada Pension Plan contribution for this pay. 1 $$79.46 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $79.46. The calculation of Canada Pension Plan contributions on commissions paid regularly with salary or commissions only paid regularly is done using the same method as for other employment income earned on a regular basis. The Canada Pension Plan pay period exemption is deducted from the pensionable earnings prior to applying the annual Canada Pension Plan contribution rate. ($1,125.00 plus $345.00 minus $134.61) multiplied by 5.95%. Question: 8-10 Elizabeth works in Québec and earned $3,975.00 in commissions for the month of July. Calculate Elizabeth's Québec Parental Insurance Plan premium on this payment. 1 $$19.64 Attempt #2: 1/1(Score: 1/1)

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Feedback The correct answer is $19.64. Regardless of the commission payment method, the premiums for Québec Parental Insurance Plan are calculated using the regular pay period method. $3,975.00 multiplied by 0.494%. Question: 8-14 Angie works as a salesperson and is paid irregularly and solely on commission. In the past 52 weeks she has earned total commissions of $104,013.00. Upon termination she also received outstanding vacation pay of $3,792.00, legislated wages in lieu of notice of $4,560.00 and retiring allowance of $12,595.00. Calculate Angie's insurable earnings to be reported in Block 15B on her Record of Employment (ROE). 1 $$62358.75 Attempt #3: 1/1(Score: 1/1) Feedback The correct answer is $62,358.75. When an employee is paid solely by commission or is paid a salary plus irregular commissions, the employee's insurable earnings, to be reported in Block 15B on the ROE, are calculated as follows:  total insurable earnings paid within the last 52 weeks or since the date of employment (whichever is shorter) excluding payments received because of termination;  divide the finding by the lesser of 52 weeks or length of employment to determine the average weekly earnings;  multiply the average weekly earnings by the lesser of 27 weeks or the period of employment;  add additional insurable payments upon termination. Insurable earnings to be reported in Block 15B of Angie's ROE are: $104,013.00 divided by 52 multiplied by 27 plus $3,792.00 plus $4,560.00, which equals $62,358.75. Question: 8-26 The method for calculating income taxes on commissions varies according to: Responses  the regularity with which the payments are made the regularity with which the payments are made - no response given  whether the payments are paid separately, or in combination with a salary or advance whether the payments are paid separately, or in combination with a salary or advance - no response given  whether or not the employee is claiming the expenses they incurred to earn the commission income

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whether or not the employee is claiming the expenses they incurred to earn the commission income - no response given  all of the above all of the above - correct Attempt #1: 1/1(Score: 1/1) Feedback The method for calculating income taxes on commissions varies according to: a) the regularity with which the payments are made, b) whether the payments are paid separately, or in combination with a salary or advance, and c) whether or not the employee is claiming the expenses they incurred to earn the commission income. Question: 8-29 When completing Block 6 on the Record of Employment for employees who are paid solely by commission or are paid salary plus irregularly paid commission, the pay period type is always reported as: Responses  bi-weekly bi-weekly - no response given  semi-monthly semi-monthly - no response given  weekly weekly - correct  monthly monthly - no response given Attempt #1: 1/1(Score: 1/1) Feedback For employees who are paid solely by commission or are paid salary plus irregularly paid commission, the pay period type in Block 6 is always reported as weekly, regardless of the actual pay period type. Question: 8-41 If an employee paid by commission does not complete a TD1X and/or a TP-1015.R.13.1-V form, how is their income tax calculated? Responses  Calculated using an estimate of prior year's income Calculated using an estimate of prior year's income - no response given  Calculated according to the regular payroll deduction or bonus tax method Calculated according to the regular payroll deduction or bonus tax method - correct

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 Calculated using the lump-sum method Calculated using the lump-sum method - no response given  No tax is withheld No tax is withheld - no response given Attempt #1: 1/1(Score: 1/1) Feedback Employees paid by commission who choose not to complete and submit a TD1X and/or a TP- 1015.R.13.1-V form will have income taxes calculated according to the regular payroll deduction or bonus tax method. Question: 1-26 A T2222 form cannot be used to claim amounts for individuals who live in: Responses  Northwest Territories Northwest Territories - no response given  Prince Edward Island Prince Edward Island - not selected, this is the correct answer  Yukon Yukon - no response given  Other prescribed northern zones Other prescribed northern zones - no response given Points possible: 1 Feedback Individuals who live in the Northwest Territories, Nunavut, Yukon or another prescribed northern zone can claim certain amounts using a T2222 form. Question: 1-29 The TP-1015.3-V form is filled out by employees who work in: Responses  Nunavut Nunavut - no response given  Ontario Ontario - no response given  Northwest Territories Northwest Territories - no response given  Québec Québec - not selected, this is the correct answer

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Points possible: 1 Feedback Employees can claim tax credit amounts using the TP-1015.3-V form from Revenu Québec to reduce their Québec provincial income tax deducted at source. Question: 1-45 When signing a confidentiality agreement, an employee: Responses  undertakes not to disclose to any third party commercially sensitive information belonging to the employer undertakes not to disclose to any third party commercially sensitive information belonging to the employer - no response given  undertakes to respect the agreement during the period of employment undertakes to respect the agreement during the period of employment - no response given  can commit to respect the agreement beyond the term of employment can commit to respect the agreement beyond the term of employment - no response given  all of the above all of the above - correct Attempt #1: 1/1(Score: 1/1) Feedback A confidentiality agreement is a legally enforceable agreement preventing present or past employees from disclosing commercially sensitive information belonging to the employer to any other party. Question: 2-18 Marie-Claire works for a Québec employer and earns $1,169.00 bi-weekly. Calculate Marie-Claire's Employment Insurance premium. 1 $$ Correct answers:  1 14.85±0.05 Points possible: 1 Feedback The correct answer is $14.85. The formula for calculating Employment Insurance premiums is insurable earnings multiplied by the annual Employment Insurance rate. In Québec, the Employment Insurance rate is 1.27%. $1,169.00 multiplied by 1.27% equals $14.85.

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Question: 2-24 Blue Man Company pays their employees every week. This is considered what type of payment? Responses  Non-regular Non-regular - no response given  Regular Regular - not selected, this is the correct answer  Unestablished Unestablished - no response given  Established Established - no response given Points possible: 1 Feedback Regular payments have an established frequency, such as weekly-paid salary or wages. Question: 2-39 Approximately 70% of employers use third parties for: Responses  short term disability coverage short term disability coverage - not selected, this is the correct answer  long term disability coverage long term disability coverage - no response given  informal sick plan coverage informal sick plan coverage - no response given  formal sick plan coverage formal sick plan coverage - no response given Points possible: 1 Feedback Approximately 70% of employers use third parties for short term disability coverage. Question: 2-57 Elizabeth earns $25,000.00 per year and is paid bi-weekly. Calculate her pay period salary. 1 $$ Correct answers:

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 1 961.54±0.05 Points possible: 1 Feedback The correct answer is $961.54. The formula used to calculate an employee's salary per pay period when given the employee's annual salary is the annual salary divided by the pay period frequency. $25,000.00 divided by 26 pay periods. Question: 2-66 Bev works in Ontario and her vacationable earnings are $43,000.00. She is entitled to four weeks' vacation. Calculate Bev's vacation pay. Responses  $1,720.00 $1,720.00 - no response given  $2,580.00 $2,580.00 - no response given  $3,307.69 $3,307.69 - no response given  $3,440.00 $3,440.00 - not selected, this is the correct answer Points possible: 1 Feedback The formula used to calculate an employee's vacation pay in Ontario is vacationable earnings multiplied by the vacation percentage entitlement. $43,000.00 multiplied by 8%. Question: 2-117 Krista earns $8.25 per baby blanket she embroiders in a weekly pay period. This week, she embroidered 62 blankets. Calculate Krista's earnings. 1 $$ Correct answers:  1 511.50±0.05 Points possible: 1 Feedback The correct answer is $511.50. The formula used to calculate an employee's piecework payment is the rate per piece multiplied by the number of pieces completed. $8.25 multiplied by 62 baby blankets equals $511.50. Question: 2-122

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John is paid $12.00 for each basket of blueberries picked in the week. The type of regular earnings for this payment is: Responses  daily rate daily rate - no response given  piecework piecework - not selected, this is the correct answer  shift premiums shift premiums - no response given  commission commission - no response given Points possible: 1 Feedback Piecework is a rate of pay earned per unit of production regardless of the length of time taken. This type of payment is common in the garment and fruit harvesting industries. Question: 2-123 Which of the following is not considered employment income? Responses  Severance pay Severance pay - not selected, this is the correct answer  Benefits and taxable expense reimbursements Benefits and taxable expense reimbursements - no response given  Allowances Allowances - no response given  Earnings Earnings - no response given Points possible: 1 Feedback Employment income can be categorized into earnings, allowances, benefits and taxable expense reimbursements. Question: 3-21 Non-cash taxable benefits are not subject to: Responses  Northwest Territories and Nunavut payroll taxes Northwest Territories and Nunavut payroll taxes - no response given

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 income tax deductions income tax deductions - no response given  Employment Insurance premiums Employment Insurance premiums - correct  Canada/Québec Pension Plan contributions Canada/Québec Pension Plan contributions - no response given Attempt #2: 1/1(Score: 1/1) Feedback Non-cash taxable benefits are not considered insurable earnings and therefore are not subject to Employment Insurance or Québec Parental Insurance Plan premiums. Question: 3-45 What information is required to complete the calculation for the standby charge and the operating cost benefit? Responses  The number of days the automobile is available to the employee in the taxation year The number of days the automobile is available to the employee in the taxation year - no response given  The breakdown between business and personal kilometres The breakdown between business and personal kilometres - no response given  The capital cost or lease cost of the automobile, including taxes The capital cost or lease cost of the automobile, including taxes - no response given  All of the above All of the above - not selected, this is the correct answer Points possible: 1 Feedback The following information is required to complete the calculations for the standby charge and the operating cost benefit: 1) the number of days the automobile is available to the employee in the taxation year, 2) the total kilometres driven by the employee, 3) the breakdown between business and personal kilometres and 4) the capital cost or lease cost of the automobile, including taxes. Question: 3-57 Kim parks her car downtown in Québec City where the head office is located. The employees who work downtown have their monthly parking fees of $250.00 including taxes paid by their organization directly to the parking lot. What is Kim's semi-monthly non-cash taxable benefit? Responses  $125.00 $125.00 - not selected, this is the correct answer

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 $132.74 $132.74 - no response given  $143.78 $143.78 - no response given  $287.56 $287.56 - no response given Points possible: 1 Feedback When the employer pays for all or part of the employee's parking costs at their regular workplace, the value of the parking cost is a non-cash taxable benefit to the employee. $250.00 multiplied by 12 equals $3,000.00 divided by 24 equals $125.00 semi-monthly. Question: 3-103 With respect to an employer-leased automobile, a terminal charge is: Responses  a lump-sum payment to adjust employee automobile reimbursements a lump-sum payment to adjust employee automobile reimbursements - no response given  a lump-sum payment to adjust understated lease costs a lump-sum payment to adjust understated lease costs - correct  a lump-sum payment to adjust an operating cost benefit a lump-sum payment to adjust an operating cost benefit - no response given  a lump-sum payment to adjust a standby charge a lump-sum payment to adjust a standby charge - no response given Attempt #2: 1/1(Score: 1/1) Feedback A terminal charge is a lump-sum payment due at the end of an automobile lease because the lease costs were too low over the term of the lease. Question: 3-142 Pat drove 25,000 business kilometres this year in his Yukon sales territory and was reimbursed at the government prescribed rates per kilometre. Calculate Pat's total reimbursement. 1 $$ Correct answers:  1 16800.00±0.05 Points possible: 1 Feedback

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The correct answer is $16,800.00. A reasonable car allowance is paid at government prescribed rates. In Yukon for the first 5,000 business kilometres the reimbursement rate is $0.72 and for each business kilometre thereafter the rate is $0.66. 5,000 kilometres multiplied by $0.72 plus 20,000 (25,000 - 5,000) kilometres multipled by $0.66 equals a reimbursement amount of $16,800.00. Question: 4-9 Emily is due to receive a work-related bonus of $1,500.00. This bonus will be paid separately from her regular semi-monthly salary of $800.00. Calculate Emily's Canada Pension Plan contribution on the bonus. She will not reach the annual maximum contribution with this payment. 1 $$ Correct answers:  1 89.25±0.05 Points possible: 1 Feedback The correct answer is $89.25. If a non-regular payment is paid separately from the regular salary or wages payment, the manual calculation method must be used, without applying the pay period exemption, as the exemption would have been applied when calculating the Canada Pension Plan or Québec Pension Plan contributions on the regular pay period pensionable earnings. In this scenario, to calculate the Canada Pension Plan contribution, multiply the bonus amount of $1,500.00 by the current Canada Pension Plan annual rate of 5.95%. Question: 4-17 Julia works in the Northwest Territories. She received a bonus of $1,400.00 in July. Calculate her Northwest Territories payroll tax. 1 $$ Correct answers:  1 28.00±0.05 Points possible: 1 Feedback The correct answer is $28.00. Both the Northwest Territories and Nunavut have a payroll tax that is calculated on an employee's gross remuneration. Gross remuneration includes all payments including retiring allowances and the value of all benefits and allowances received by an individual from an office or from employment. In this scenario, you will take the bonus of $1,400.00 and multiply by the Northwest Territories payroll tax of 2%.

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Question: 4-18 Kat works in the Northwest Territories. She received a bonus of $1,400.00 in addition to her regular bi-weekly salary of $1,400.00. Calculate her total Northwest Territories payroll tax. 1 $$ Correct answers:  1 56.00±0.05 Points possible: 1 Feedback The correct answer is $56.00. Both the Northwest Territories and Nunavut have a payroll tax that is calculated on an employee's gross remuneration. Gross remuneration includes all payments including retiring allowances and the value of all benefits and allowances received by an individual from an office or from employment. The bonus of $1,400.00 is added to the regular salary of $1,400.00 for a total of $2,800.00 and multiplied by the Northwest Territories payroll tax of 2%. Question: 4-41 The lump-sum tax method is used when calculating income taxes on: Responses  death benefits death benefits - not selected, this is the correct answer  pre-employment bonus pre-employment bonus - no response given  retroactive increase retroactive increase - no response given  vacation pay when no time was taken vacation pay when no time was taken - no response given Points possible: 1 Feedback The lump-sum tax method is the government-prescribed method for calculating income tax on death benefits. Question: 4-82 In which situation is a director exempt from Québec Pension Plan contributions? Responses  A director is in receipt of a Québec Pension Plan disability benefit

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A director is in receipt of a Québec Pension Plan disability benefit - not selected, this is the correct answer  A director is never exempt from Québec Pension Plan contributions A director is never exempt from Québec Pension Plan contributions - no response given  A director is over 70 years of age A director is over 70 years of age - no response given  A director is also an employee A director is also an employee - no response given Points possible: 1 Feedback If the director is in receipt of a Québec Pension Plan disability benefit, they would be exempt from contributions to either plan. Question: 4-133 The payroll deduction tables assume that the employee will be earning the same regular pay period net taxable income in each of the pay periods during the year. The tax rate that is used to determine the federal and provincial income tax withholdings on the regular pay period net taxable income is based on: Responses  The employee's estimated annual gross taxable income The employee's estimated annual gross taxable income - no response given  The employee's estimated annual net taxable income The employee's estimated annual net taxable income - not selected, this is the correct answer  The employee's actual annual net taxable income The employee's actual annual net taxable income - no response given  The employee's actual annual gross taxable income The employee's actual annual gross taxable income - no response given Points possible: 1 Feedback The payroll deduction tables assume that the employee will be earning the same regular pay period net taxable income in each of the pay periods during the year. The tax rate that is used to determine the federal and provincial income tax withholdings on the regular pay period net taxable income is based on the employee's estimated annual net taxable income. Question: 4-135 An organization in Québec is paying a $26,000.00 death benefit to the wife of an employee who recently passed away. The required income tax withholdings are: Responses

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 federal income tax of $2,400.00 federal income tax of $2,400.00 - no response given  Québec provincial income tax of $3,200.00 Québec provincial income tax of $3,200.00 - no response given  federal income tax of $2,400.00 plus Québec provincial income tax of $3,200.00 federal income tax of $2,400.00 plus Québec provincial income tax of $3,200.00 - not selected, this is the correct answer  federal income tax of $3,900.00 plus Québec provincial income tax of $5,200.00 federal income tax of $3,900.00 plus Québec provincial income tax of $5,200.00 - no response given Points possible: 1 Feedback  Step 1: Subtract $10,000.00 from the death benefit being paid to determine the taxable amount.  Step 2: Look up the federal and Québec lump-sum tax rates on the amount from Step 1 to apply to a payment over $15,000.00. The lump sum tax rate federally is 15% and for Québec is 20%.  Step 3: Apply the tax rates from Step 2 to the amount from Step 1 to calculate and withhold. $2,400.00 + $3,200.00 Question: 4-137 The estate of Gemma Stevenson will be receiving a $40,000.00 death benefit from a Saskatchewan- based organization. Calculate the tax to be withheld from this amount. 1 $$ Correct answers:  1 9000.00±0.05 Points possible: 1 Feedback The correct answer is $9,000.00. The first $10,000.00 of a death benefit is exempt from tax. Any lump-sum payment (non-Québec) over $15,000.00 is subject to a 30% tax rate. Question: 4-140 In which of the following situations is a bonus considered income from employment and subject to all statutory deductions? Responses  being part of an organization's profit sharing plan

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being part of an organization's profit sharing plan - no response given  a signing or pre-employment bonus a signing or pre-employment bonus - no response given  All of the above All of the above - not selected, this is the correct answer  None of the above None of the above - no response given Points possible: 1 Feedback Regardless of the reason for a bonus, it is considered income from employment and must be included in the individual's income, which is subject to statutory deductions for Canada/Québec Pension Plan contributions, Employment Insurance and Québec Parental Insurance Plan premiums, federal and provincial income taxes, and Northwest Territories/Nunavut payroll taxes. Question: 4-145 Simone is paid $900.00 weekly. In May she received a bonus of $1,000.00 for meeting her previous year's targets. In August she received another bonus of $1,000.00. She has filed TD1 and TD1AB forms with claim code 1. Calculate the income taxes on the August bonus payment. (Hint: When calculating the Net Taxable Income, do not forget to calculate and deduct the enhanced portion of the CPP). 1 $$ Correct answers:  1 338.00 Points possible: 1 Feedback The correct answer is $338.00. To calculate income taxes using the bonus tax method when there is more than one bonus in a year: Divide the current net bonus amount by the pay period frequency ($990.00 divided by 52 weeks equals $19.04). Divide the May bonus by the pay period frequency ($990.00 divided by 52 equals $19.04). Add these two amounts ($38.08). Add this amount to the employee's regular pay period net taxable income ($38.08 plus $891.67). Add the amount from Step 2 to the employee's regular pay period net taxable income ($19.04 plus $891.67). Determine the federal and provincial income taxes on the regular net taxable income plus both prorated bonuses ($38.08 plus $891.67). Determine the federal and provincial income taxes on the regular net taxable income ($891.67) plus the prorated previous bonus ($19.04). Subtract the Step 7 federal and provincial income taxes from the Step 6 federal and provincial income taxes. Multiply the results by the pay period frequency to determine the tax to withhold on the current bonus payment. Question: 5-33 Which of the following is not correct?

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Responses  An employee's contributions to a Registered Retirement Savings Plan will reduce their tax liability An employee's contributions to a Registered Retirement Savings Plan will reduce their tax liability - no response given  A Registered Retirement Savings Plan is a contract between an individual and an insurer or trustee A Registered Retirement Savings Plan is a contract between an individual and an insurer or trustee - no response given  A Registered Retirement Savings Plan is a pension plan A Registered Retirement Savings Plan is a pension plan - not selected, this is the correct answer  An employer's contribution to an employee's Registered Retirement Savings Plan is treated as a taxable benefit An employer's contribution to an employee's Registered Retirement Savings Plan is treated as a taxable benefit - incorrect Attempt #1: 0/1(Score: 0/1) Feedback A Registered Retirement Savings Plan is a retirement plan, but is not a pension plan. Question: 5-39 Ava's employer in Nova Scotia provides all employees with an option to purchase additional life insurance coverage at a monthly rate of $0.35 per $1,000.00 of insurance coverage. Ava has enrolled for the maximum $225,000.00 coverage. Calculate Ava's semi-monthly payroll deduction. 1 $$ Correct answers:  1 39.38±0.05 Points possible: 1 Feedback The correct answer is $39.38. The optional coverage amount of $225,000.00 multiplied by the premium rate of $0.35 divided by $1,000.00 equals the monthly premium of $78.75. Multiply the monthly premium by 12 months to yield an annual premium of $945.00. Divide the annual premium by 24 pay periods to get the semi-monthly deduction of $39.38. Question: 5-40 The Canada Revenue Agency issued a garnishment to recover overpaid Employment Insurance benefits. What type of garnishment would be issued? Responses

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 Garnishment Order Garnishment Order - no response given  Third Party Demand Third Party Demand - not selected, this is the correct answer  Maintenance Order Maintenance Order - no response given  Requirement to Pay Requirement to Pay - no response given Points possible: 1 Feedback A Third Party Demand is issued by the Canada Revenue Agency to recover overpaid Employment Insurance benefits. Question: 5-49 Registered Retirement Savings Plan contribution limits are based on the lesser of: 18% of the employee's previous year's earned income or the maximum annual Registered Retirement Savings Plan limit less pension adjustments, less past service pension adjustments, plus any pension adjustment reversals, plus any unused contribution room carried forward from previous years. Responses  True True - not selected, this is the correct answer  False False - no response given Points possible: 1 Feedback Registered Retirement Savings Plan contribution limits are based on the lesser of: 18% of the employee's previous year's earned income or the maximum annual Registered Retirement Savings Plan limit less pension adjustments, less past service pension adjustments, plus any pension adjustment reversals, plus any unused contribution room carried forward from previous years. Question: 5-55 Family Support and Maintenance Orders are issued by: Responses  Ministry or Department of Justice, Attorney or Solicitor General, Ministry of Community or Social Services Ministry or Department of Justice, Attorney or Solicitor General, Ministry of Community or Social Services - not selected, this is the correct answer  Revenu Québec

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Revenu Québec - no response given  Service Canada Service Canada - incorrect  The Canada Revenue Agency The Canada Revenue Agency - no response given Attempt #1: 0/1(Score: 0/1) Feedback The provinces and territories share responsibility with the federal government for matters relating to child support. The federal Divorce Act legislates the rules for the amount of child support to be paid if the parents are already divorced or planning to divorce. Provincial laws apply if the parents have never been married or are separated or are planning to separate, but have decided not to divorce. Question: 5-108 A Requirement to Pay notice remains in force until: Responses  The employee's liability is paid in full or until the CRA releases the employer from its collection obligation The employee's liability is paid in full or until the CRA releases the employer from its collection obligation - not selected, this is the correct answer  The employee's liability is paid in full or until Service Canada releases the employer from its collection obligation The employee's liability is paid in full or until Service Canada releases the employer from its collection obligation - no response given  The employer no longer wishes to continue the responsibility of deducting and remitting the garnishment The employer no longer wishes to continue the responsibility of deducting and remitting the garnishment - no response given  The employee is no longer able to pay and requires more leniency The employee is no longer able to pay and requires more leniency - no response given Points possible: 1 Feedback A Requirement to Pay notice remains in force until the employee's liability is paid in full or until the CRA releases the employer from its collection obligation. Question: 6-6 In which jurisdiction are legislated wages in lieu of notice treated as a retiring allowance? Responses  Nova Scotia

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Nova Scotia - no response given  British Columbia British Columbia - no response given  Québec Québec - not selected, this is the correct answer  Ontario Ontario - no response given Points possible: 1 Feedback Legislated wages in lieu of notice in all jurisdictions except Québec are considered income from employment; Québec treats legislated wages in lieu of notice as a retiring allowance. Question: 6-16 In order for the eligible amount of a retiring allowance to be transferred to a Registered Retirement Savings Plan exempt from income tax deductions at source: Responses  the employer must pay the amount directly to the employee the employer must pay the amount directly to the employee - no response given  the employee must sign a written declaration stating they will transfer the payment to the Registered Retirement Savings Plan account the employee must sign a written declaration stating they will transfer the payment to the Registered Retirement Savings Plan account - no response given  the employee must transfer the amount to the Registered Retirement Savings Plan account the employee must transfer the amount to the Registered Retirement Savings Plan account - no response given  the employer must transfer the amount directly to the employee's Registered Retirement Savings Plan account the employer must transfer the amount directly to the employee's Registered Retirement Savings Plan account - correct Attempt #2: 1/1(Score: 1/1) Feedback In order for the eligible amount of a retiring allowance to be transferred exempt from income tax deductions at source, the employer must transfer the amount directly to the employee's Registered Retirement Savings Plan account. Question: 6-20 The criteria for determining the eligible portion of the retiring allowance is based on:

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Responses  pre-1995 employment pre-1995 employment - no response given  pre-1996 employment pre-1996 employment - not selected, this is the correct answer  pre-1997 employment pre-1997 employment - no response given  pre-1999 employment pre-1999 employment - no response given Points possible: 1 Feedback The criteria for determining the eligible portion of the retiring allowance is based on pre-1996 employment; therefore, employees hired in 1996 or later would not have any eligible amounts. Their entire retiring allowance would be considered non-eligible. Question: 6-42 Veronica is employed in Ontario at a national airline, which is governed under the Canada Labour Code, Part III . Her employment is being terminated after 7 years and 2 months of service. She was paid $900.00 weekly. Her employer's annual payroll is 5.5 million. Calculate the number of days Veronica is entitled to for severance pay. Responses  5 5 - no response given  7 7 - no response given  8 8 - no response given  14 14 - correct Attempt #1: 1/1(Score: 1/1) Feedback To calculate severance pay under the Canada Labour Code, Part III , employees who have 12 months of continuous service are entitled to the greater of 2 days' wages at the regular rate, excluding overtime, for each completed year of employment; or 5 days' wages at the regular rate, excluding overtime. Veronica would be eligible for 2 days multiplied by 7 years equals 14 days. Question: 6-106

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Which of the following determines the length of any notice period that must be given to the employee as well as any payments due on termination? Responses  Revenu Québec Revenu Québec - no response given  Service Canada Service Canada - no response given  Canada Revenue Agency Canada Revenue Agency - no response given  Employment/Labour Standards Employment/Labour Standards - not selected, this is the correct answer Points possible: 1 Feedback Employment/Labour Standards legislate the length of any notice period that must be given to the employee as well as any payments due on termination. Question: 7-9 Emily works part-time at a local nursery, working two weekends every month and on-call to cover employee leaves. When will it be necessary to issue Emily a Record of Employment? Responses  Within five business days of a period where Emily has no insurable earnings Within five business days of a period where Emily has no insurable earnings - no response given  When Emily is no longer on the employer's active employment list When Emily is no longer on the employer's active employment list - not selected, this is the correct answer  Within seven calendar days of a period where Emily has no insurable earnings Within seven calendar days of a period where Emily has no insurable earnings - no response given  Within five calendar days of a period where Emily has no insurable earnings Within five calendar days of a period where Emily has no insurable earnings - no response given Points possible: 1 Feedback An employee working part-time, on-call or on a casual basis and having frequent interruptions of earnings, does not require a Record of Employment with each interruption of earnings. However, a Record of Employment must be issued within 5 calendar days when the employee is no longer on the employer's active employment list, the employee has not worked for a period of 30 calendar days, it is requested by Service Canada or it is requested by the employee when an interruption of earnings has occurred.

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Question: 7-16 How many pay periods will be used to calculate the total insurable hours in Block 15A on an employee's Record of Employment if the employee is paid monthly? Responses  Last 7 pay periods (or less if period of employment is shorter) Last 7 pay periods (or less if period of employment is shorter) - no response given  Last 13 pay periods (or less if period of employment is shorter) Last 13 pay periods (or less if period of employment is shorter) - not selected, this is the correct answer  Last 14 pay periods (or less if period of employment is shorter) Last 14 pay periods (or less if period of employment is shorter) - no response given  Last 27 pay periods (or less if period of employment is shorter) Last 27 pay periods (or less if period of employment is shorter) - incorrect Attempt #1: 0/1(Score: 0/1) Feedback If an employee is paid monthly, the last 13 pay periods (or less if period of employment is shorter) will be used to calculate insurable hours for Block 15A on the Record of Employment. Question: 7-22 Lisa has worked in Alberta with MWG Developments since 2001. Lisa's employment is being terminated exactly halfway through the current bi-weekly pay period due to departmental restructuring. She earns $2,150.00 bi-weekly and is owed $1,850.00 in vacation pay. MWG is paying Lisa $8,600.00 for legislated wages in lieu of notice. Calculate Lisa's insurable earnings for Block 15B of the Record of Employment. 1 $$ Correct answers:  1 39475.00±0.05 Points possible: 1 Feedback The correct answer is $39,475.00. The insurable earnings are calculated on earnings paid in the last 14 pay periods. Any outstanding vacation pay being paid on termination and any legislated wages in lieu of notice must be included in the insurable earnings calculation. $2,150.00 multiplied by 13 pay periods equals $27,950.00 plus 1 week's pay in the 14th pay period equals $1,075.00 plus vacation pay $1,850.00 plus wages in lieu of notice $8,600.00 equals $39,475.00 total insurable earnings. Question: 7-72

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What are the maximum insurable earnings to be reported on the Record of Employment? Responses  $61,500.00 $61,500.00 - no response given  $66,600.00 $66,600.00 - no response given  $57,000.00 $57,000.00 - no response given  There is no maximum There is no maximum - not selected, this is the correct answer Points possible: 1 Feedback Insurable earnings for employment insurance premium purposes are limited to $61,500.00 annually. There is no maximum for reporting insurable earnings on the Record of Employment. Question: 7-94 Which of the following is not a method of submitting electronic Records of Employment to Service Canada? Responses  Through Electronic Transfer (ET) from the organization to Service Canada Through Electronic Transfer (ET) from the organization to Service Canada - not selected, this is the correct answer  Through Secure Automated Transfer (SAT), which may be performed by a payroll service provider on a client's behalf using bulk transfer technology Through Secure Automated Transfer (SAT), which may be performed by a payroll service provider on a client's behalf using bulk transfer technology - no response given  Through electronic ROE using a compatible payroll software to upload ROEs from the organization's payroll system Through electronic ROE using a compatible payroll software to upload ROEs from the organization's payroll system - incorrect  Through electronic ROE manually entering data online through Service Canada's website Through electronic ROE manually entering data online through Service Canada's website - no response given Attempt #1: 1/1(Score: 0/1) Feedback Electronic Records of Employment (ROEs) are submitted to Service Canada using one of three methods: through electronic ROE using a compatible payroll software to upload ROEs from the organization's payroll system, through electronic ROE manually entering data online through Service

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Canada's website, or through Secure Automated Transfer (SAT), which may be performed by a payroll service provider on a client's behalf using bulk transfer technology. Question: 8-1 Which of the following is not a common method of calculating commission earnings? Responses  Fixed amount per sale Fixed amount per sale - no response given  Multiple rates per target level Multiple rates per target level - no response given  Percentage of wages Percentage of wages - not selected, this is the correct answer  Straight percentage of sales Straight percentage of sales - no response given Points possible: 1 Feedback Common methods of calculating commission earnings are straight percentage of sales, fixed amount per sale and multiple rates per target level. Question: 8-17 Alka works as a salesperson who is paid irregularly and solely on commission. In the past 52 weeks she has earned total commissions of $104,013.00. Upon termination she also received outstanding vacation pay of $3,792.00. Calculate Alka's insurable earnings to be reported in Block 15B on her Record of Employment (ROE). 1 $$ Correct answers:  1 57798.75±0.05 Points possible: 1 Feedback The correct answer is $57,798.75. When an employee is paid solely by commission or is paid a salary plus irregular commissions, the employee's insurable earnings, to be reported in Block 15B on the ROE, are calculated as follows:  total insurable earnings paid within the last 52 weeks or since the date of employment (whichever is shorter) excluding payments received because of termination;  divide the finding by the lesser of 52 weeks or length of employment to determine the average weekly earnings;  multiply the average weekly earnings by the lesser of 27 weeks or the period of employment;

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 add additional insurable payments upon termination. Insurable earnings to be reported in Block 15B of Alka's ROE are: $104,013.00 divided by 52 multiplied by 27 plus $3,792.00, which equals $57,798.75. Question: 8-26 The method for calculating income taxes on commissions varies according to: Responses  the regularity with which the payments are made the regularity with which the payments are made - no response given  whether the payments are paid separately, or in combination with a salary or advance whether the payments are paid separately, or in combination with a salary or advance - no response given  whether or not the employee is claiming the expenses they incurred to earn the commission income whether or not the employee is claiming the expenses they incurred to earn the commission income - no response given  all of the above all of the above - not selected, this is the correct answer Points possible: 1 Feedback The method for calculating income taxes on commissions varies according to: a) the regularity with which the payments are made, b) whether the payments are paid separately, or in combination with a salary or advance, and c) whether or not the employee is claiming the expenses they incurred to earn the commission income. Question: 8-34 Pauline's pay plan states she will earn commissions of 11% for the first $50,000.00 in sales and, 16% for sales exceeding $50,000.00. This method of calculating commissions is an example of: Responses  fixed amount per sale fixed amount per sale - no response given  multiple rates per target multiple rates per target - not selected, this is the correct answer  straight percentage of sales straight percentage of sales - no response given  none of the above none of the above - no response given

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Points possible: 1 Feedback Multiple rate commission payments are calculated using target sales levels. Question: 8-37 Carol is a salesperson paid solely by commission and is paid monthly. In September, Carol earned a total of $7,500.00 in commissions and received a mid-month advance of $2,000.00. What amount would be used at the end of September to calculate statutory deductions? 1 $$ Correct answers:  1 5500.00 Points possible: 1 Feedback The correct answer is $5,500.00. Advances on commissions are considered employment income and subject to deductions at source. The mid-month advance would have had all statutory deductions withheld; therefore, the amount owing at the end of the pay period is the amount of commissions earned for the pay period less the mid-month advance. $7,500.00 minus $2,000.00. Question: 8-44 Brittany is paid solely by irregular commissions. She is being paid a commission of $4,377.00. It has been 146 days since her last commission was paid in the same calendar year. Calculate Brittany's Canada Pension Plan exemption for this payment. 1 $$ Correct answers:  1 1400.00±0.05 Points possible: 1 Feedback The correct answer is $1,400.00. The exemption for an irregular commission payment is calculated by multiplying the annual exemption of $3,500.00 by the number of days between payments in the same calendar year and then divided by the number of days in the calendar year. $3,500.00 multiplied by 146 days divided by 365 equals a Canada Pension Plan exemption of $1,400.00. Question: 8-60 The calculation method for determining the amount of commission payable is at the discretion of:

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Responses  employee employee - no response given  employer employer - not selected, this is the correct answer  CRA and/or Revenu Québec CRA and/or Revenu Québec - no response given  Ministry of Labour Ministry of Labour - no response given Points possible: 1 Feedback Commission payments are usually based on the sales generated by the employee. The calculation method for determining the amount of commission payable is at the discretion of the employer, and is usually specified in an employment contract. Question: 8-63 Employers may use the bonus tax method when: Responses  commissions are paid regularly commissions are paid regularly - no response given  commissions fluctuate or are paid irregularly commissions fluctuate or are paid irregularly - not selected, this is the correct answer  commissions are paid regularly with a draw or advance commissions are paid regularly with a draw or advance - no response given  commissions are paid using the commission tax method commissions are paid using the commission tax method - no response given Points possible: 1 Feedback Employers may use the bonus tax method when an employee’s commissions fluctuate or are paid irregularly. Question: 1-4 Employment standards legislation requires that certain information appear on an employee's statement of wages. What is the required information in most jurisdictions? Responses  Employee name, rate of pay, hours worked, gross and net pay, itemized deductions, accrued vacation

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Employee name, rate of pay, hours worked, gross and net pay, itemized deductions, accrued vacation - no response given  Employee name, Social Insurance Number, rate of pay and hours worked, gross and net pay, itemized deductions Employee name, Social Insurance Number, rate of pay and hours worked, gross and net pay, itemized deductions - no response given  Employee name, address, rate of pay, hours worked, gross and net pay, itemized deductions Employee name, address, rate of pay, hours worked, gross and net pay, itemized deductions - no response given  Employee name, rate of pay and hours worked at each rate, date of pay period, gross and net pay, itemized deductions Employee name, rate of pay and hours worked at each rate, date of pay period, gross and net pay, itemized deductions - correct Attempt #2: 1/1(Score: 1/1) Feedback Employment standards legislate the information that must appear on the employee's statement of wages. The following information requirements are common to most jurisdiction: employee name, date of pay period, rate of pay and hours of work at each rate, gross earnings, itemized deductions and net pay. Question: 1-14 In which of the following situations would an employee qualify for a tax credit on a federal TD1 Personal Tax Credit Return form? Responses  Employee over the age of 65 Employee over the age of 65 - no response given  Employee is disabled Employee is disabled - no response given  Employee qualifies for pension income amount Employee qualifies for pension income amount - no response given  All of the above All of the above - correct Attempt #1: 1/1(Score: 1/1) Feedback In addition to the basic personal tax credit amount, employees may claim other credits on the federal or provincial/territorial forms, or both, that will reduce their income tax withholdings at source such as for being over age 65, receiving a pension, being disabled, being a student or supporting a dependent student enrolled in post-secondary studies, supporting a dependant or an infirm dependant, being a caregiver.

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Question: 1-29 The TP-1015.3-V form is filled out by employees who work in: Responses  Nunavut Nunavut - no response given  Québec Québec - correct  Ontario Ontario - no response given  Northwest Territories Northwest Territories - no response given Attempt #1: 1/1(Score: 1/1) Feedback Employees can claim tax credit amounts using the TP-1015.3-V form from Revenu Québec to reduce their Québec provincial income tax deducted at source. Question: 1-45 When signing a confidentiality agreement, an employee: Responses  undertakes not to disclose to any third party commercially sensitive information belonging to the employer undertakes not to disclose to any third party commercially sensitive information belonging to the employer - no response given  undertakes to respect the agreement during the period of employment undertakes to respect the agreement during the period of employment - no response given  can commit to respect the agreement beyond the term of employment can commit to respect the agreement beyond the term of employment - no response given  all of the above all of the above - correct Attempt #1: 1/1(Score: 1/1) Feedback A confidentiality agreement is a legally enforceable agreement preventing present or past employees from disclosing commercially sensitive information belonging to the employer to any other party. Question: 1-46

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The deduction for living in a prescribed zone can be claimed by residents of which jurisdictions? Responses  Alberta, Saskatchewan and Manitoba Alberta, Saskatchewan and Manitoba - no response given  All Canadian provinces and territories All Canadian provinces and territories - no response given  New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince Edward Island New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince Edward Island - no response given  Northwest Territories, Nunavut and Yukon Northwest Territories, Nunavut and Yukon - correct Attempt #2: 1/1(Score: 1/1) Feedback The deduction for living in a prescribed zone is claimed on the federal TD1 and is available to residents of Northwest Territories, Nunavut, Yukon or other prescribed northern zones. Question: 2-2 Alexis earns $1,250.00 bi-weekly and works 35 hours each pay period. Calculate Alexis' hourly rate of pay. 1 $$35.71 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $35.71. The formula used to calculate an employee's hourly rate is the salary per pay period divided by the number of normal hours worked in each pay period. $1,250.00 divided by 35 hours. Question: 2-21 Owen works in Yellowknife, Northwest Territories, and earns $2,550.00 semi-monthly. Calculate Owen's Northwest Territories Payroll Tax. 1 $$51 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $51.00.

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The formula for calculating the Northwest Territories Payroll Tax is the employee's remuneration multiplied by the annual Northwest Territories Payroll Tax rate. $2,550.00 multiplied by 2% equals $51.00. Question: 2-51 An annual bonus is considered a(n): Responses  regular payment regular payment - no response given  benefit benefit - no response given  allowance allowance - no response given  non-regular payment non-regular payment - correct Attempt #1: 1/1(Score: 1/1) Feedback Non-regular payments have no established frequency, for example, an annual bonus or a retroactive adjustment. Question: 2-65 Donna works in British Columbia and her vacationable earnings are $34,000.00. She is entitled to two weeks' vacation. Calculate Donna's vacation pay. Responses  $1,307.69 $1,307.69 - no response given  $1,360.00 $1,360.00 - correct  $2,040.00 $2,040.00 - no response given  None of the above None of the above - no response given Attempt #1: 1/1(Score: 1/1) Feedback The formula used to calculate an employee's vacation pay in British Columbia is vacationable earnings multiplied by the vacation percentage entitlement. $34,000.00 multiplied by 4%. Question: 2-104

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The total of an employee's earnings, taxable allowances and taxable benefits, less any deductions allowed by Canada Revenue Agency or Revenu Québec is referred to as: Responses  gross taxable income gross taxable income - no response given  insurable earnings insurable earnings - no response given  net pay net pay - no response given  net taxable income net taxable income - correct Attempt #2: 1/1(Score: 1/1) Feedback Net taxable income is the total of an employee's earnings, taxable allowances and taxable benefits, less any deductions allowed by Canada Revenue Agency or Revenu Québec. Question: 2-125 JD Manufacturing's union contract states that employees must be paid 1.5 times their hourly rate for all hours over 40 hours in a week. Beatrice who earns $18.30 per hour has worked 48 hours this week. Calculate Beatrice's gross pay for this week. Responses  $906.51 $906.51 - no response given  $915.06 $915.06 - no response given  $951.60 $951.60 - correct  $960.15 $960.15 - no response given Attempt #2: 1/1(Score: 1/1) Feedback The formula used to calculate overtime pay is one and one-half times regular rate of pay for hours worked in excess of 40 per week. Beatrice's gross earnings are calculated as regular earnings of $18.30 multiplied by 40 hours, plus overtime earnings of $18.30 multiplied by one and one-half multiplied by 8 overtime hours equals $951.60. Question: 3-7

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Sally works for Northern Lights Cafe in British Columbia. She received a wedding gift from her employer worth $400.00 including taxes and on her birthday later that year she received a clock worth $200.00 including taxes. What is the taxable benefit? 1 $$100 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $100.00. There is no limit to the number of non-cash gifts an employee may receive per year for special occasions such as a birthday, a birth, a wedding or a religious holiday. There is however, a single $500.00 exemption that can be applied against the total value of all the non-cash gifts; any amount in excess of $500.00 annually is included in the employee's income as a non-cash taxable benefit. The total value of the gifts, $600.00, less the exemption of $500.00 results in a non-cash taxable benefit of $100.00. Question: 3-21 Non-cash taxable benefits are not subject to: Responses  Employment Insurance premiums Employment Insurance premiums - correct  income tax deductions income tax deductions - no response given  Canada/Québec Pension Plan contributions Canada/Québec Pension Plan contributions - no response given  Northwest Territories and Nunavut payroll taxes Northwest Territories and Nunavut payroll taxes - no response given Attempt #2: 1/1(Score: 1/1) Feedback Non-cash taxable benefits are not considered insurable earnings and therefore are not subject to Employment Insurance or Québec Parental Insurance Plan premiums. Question: 3-34 Teresa drove a company car 15,000 personal kilometres in 2023. The total kilometres driven for the year were 25,000 kilometres. The actual operating costs for this automobile were $868.00, including taxes. What would Teresa's portion of these operating costs be if she was going to reimburse the organization?

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1 $$520.80 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $520.80. To determine the amount of the actual costs attributable to the employee's personal use of the company automobile, the following formula must be used: 15,000 personal kilometres divided by 25,000 total kilometres multiplied by $868.00 operating costs equals $520.80 personal cost. Question: 3-46 Fred White is given a credit card by the organization to buy gas for his car at Sunny Fuels. This is considered a(n): Responses  non-taxable allowance non-taxable allowance - no response given  taxable benefit taxable benefit - no response given  expense reimbursement expense reimbursement - no response given  taxable allowance taxable allowance - correct Attempt #2: 1/1(Score: 1/1) Feedback When a car allowance does not meet the three government-defined reasonable conditions, it is considered unreasonable and therefore taxable. Unreasonable car allowances or reimbursements include: 1) flat amounts not based solely on business mileage driven, 2) a fixed amount per business kilometre driven that is either lower or higher than the government-defined reasonable rates and 3) a credit card for gas purchases. Question: 3-61 Maria receives $0.25 per kilometre for the first 2,500 business kilometres she drives using her own vehicle and $0.35 for each business kilometre after. She does not receive any other compensation for the use of the car. This is considered a(n): Responses  non-taxable allowance non-taxable allowance - no response given  taxable allowance taxable allowance - correct

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 earning earning - no response given  non-cash taxable benefit non-cash taxable benefit - no response given Attempt #1: 1/1(Score: 1/1) Feedback When a fixed amount per business kilometre driven is either lower or higher than the government- defined reasonable rates, it is considered a taxable allowance and must be included in an employee's income and is subject to all statutory deductions. Question: 3-76 Which of the following benefits are subject to the Goods and Services Tax? Responses  Tuition fees Tuition fees - correct  Accidental death and dismemberment coverage Accidental death and dismemberment coverage - no response given  Provincial health insurance coverage Provincial health insurance coverage - no response given  Short term disability coverage Short term disability coverage - no response given Attempt #1: 1/1(Score: 1/1) Feedback If the Goods and Services Tax is added to the tuition fees, the value of the taxable benefit must also include this tax. Question: 3-100 When an employee is provided with an employer-owned or employer-leased automobile for both business and personal use, the employee is assessed with a(n): Responses  automobile expense allowance automobile expense allowance - no response given  taxable allowance taxable allowance - no response given  non-cash taxable benefit and a taxable allowance non-cash taxable benefit and a taxable allowance - no response given  non-cash taxable benefit

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non-cash taxable benefit - correct Attempt #2: 1/1(Score: 1/1) Feedback When an employer provides an employee with the use of an employer-owned or employer-leased automobile for both personal and business driving, the employee must be assessed a non-cash taxable benefit, based on their personal use of the automobile. Question: 3-115 ABC company reimburses Mary, who works in their British Columbia office, for business kilometres driven in her car at a rate of $0.42 per km. This allowance is considered a: Responses  taxable car allowance in Québec only taxable car allowance in Québec only - no response given  non-taxable allowance if the annual kilometres driven were over 5000 non-taxable allowance if the annual kilometres driven were over 5000 - no response given  fully taxable allowance subject to all statutory deductions fully taxable allowance subject to all statutory deductions - correct  non-taxable car allowance non-taxable car allowance - no response given Attempt #2: 1/1(Score: 1/1) Feedback When a car allowance or reimbursement does not meet the three government-defined reasonable conditions, it is considered unreasonable. Unreasonable car allowances or reimbursements are fully taxable and subject to all statutory deductions. They include a fixed amount per business kilometre driven that is either lower or higher than the government-defined reasonable rates. The reasonable rate is considered $0.68 per km for the first 5000 km and $0.62 thereafter. Question: 3-119 ABC company contributes to an employee's group Registered Retirement Savings Plan where the employees are not allowed to withdraw the funds until retirement. The employer contributions are considered: Responses  not taxable not taxable - no response given  pensionable and insurable earnings pensionable and insurable earnings - no response given  a non-cash taxable benefit and therefore not insurable earnings a non-cash taxable benefit and therefore not insurable earnings - correct

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 a non-cash taxable benefit and therefore insurable earnings a non-cash taxable benefit and therefore insurable earnings - no response given Attempt #2: 1/1(Score: 1/1) Feedback Employer contributions to an employee’s group Registered Retirement Savings Plan are considered non-cash taxable benefits and are not insurable if the employees cannot withdraw the amounts from the group RRSP until they retire or cease to be employed, or if the employees are allowed to withdraw RRSP funds under the Home Buyers' Plan or Lifelong Learning Plan. Question: 3-124 Jasvir's employer loaned her $1,000.00 for a computer purchase. They subsequently decided to forgive the loan principal. The forgiven amount is considered: Responses  employment income and therefore fully taxable employment income and therefore fully taxable - correct  non-taxable non-taxable - no response given  a non-cash taxable benefit and therefore not subject to Employment Insurance or Québec Parental Insurance Plan premiums a non-cash taxable benefit and therefore not subject to Employment Insurance or Québec Parental Insurance Plan premiums - no response given  subject to income tax withholdings only subject to income tax withholdings only - no response given Attempt #1: 1/1(Score: 1/1) Feedback If an employer forgives the loan principal, the forgiven amount must be included in the employee’s income, subject to all statutory deductions. Question: 3-126 Availability is one factor in calculating the standby charge for the automobile taxable benefit. Which of the following is a true statement? Responses  the result of the availability calculation is rounded to the next highest whole number if greater than 1 the result of the availability calculation is rounded to the next highest whole number if greater than 1 - no response given  availability is the number of months the company car is available to the employee in the current taxation year

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availability is the number of months the company car is available to the employee in the current taxation year - no response given  availability is based on the number of months the car is owned by the employer availability is based on the number of months the car is owned by the employer - no response given  availability is the number of 30 day periods the company car is available to the employee in the current taxation year availability is the number of 30 day periods the company car is available to the employee in the current taxation year - correct Attempt #2: 1/1(Score: 1/1) Feedback Availability is the number of 30 day periods that the automobile is available to the employee in the current taxation year. The result of the calculation is rounded to the nearest whole number if greater than 1. The number of months the car is owned by the employer has no bearing on the availability calculation. Question: 3-130 Employer paid private health insurance is a taxable benefit in which province(s) Responses  British Columbia and Québec British Columbia and Québec - no response given  Ontario and Alberta Ontario and Alberta - no response given  Québec Québec - correct  Saskatchewan Saskatchewan - no response given Attempt #2: 1/1(Score: 1/1) Feedback In Québec only, when an employer pays the premium for a private health insurance plan, the value of the premium is a non-cash taxable benefit to the employee. The taxable benefit is also subject to the 9% tax on insurance premiums. Question: 3-133 Which of the following is not considered a condition to determine if a car allowance is reasonable by both the Canada Revenue Agency and Revenu Québec? Responses  The amount provided is based on government-prescribed reasonable guidelines

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The amount provided is based on government-prescribed reasonable guidelines - no response given  The allowance is based on the equal amount of business kilometres to personal kilometres. The allowance is based on the equal amount of business kilometres to personal kilometres. - correct  The employer does not reimburse the employee for expenses related to the same use of the vehicle The employer does not reimburse the employee for expenses related to the same use of the vehicle - no response given  The allowance is based solely on business kilometres The allowance is based solely on business kilometres - no response given Attempt #1: 1/1(Score: 1/1) Feedback Both the Canada Revenue Agency and Revenu Québec consider a car allowance reasonable when all of the following conditions apply: the allowance is based solely on business kilometres, the amount provided is based on government-prescribed reasonable guidelines, the employer does not reimburse the employee for expenses related to the same use of the vehicle. Question: 4-7 Which of the following types of payments made by a private organization would be subject to all statutory deductions? Responses  Death benefits Death benefits - no response given  Directors' fees Directors' fees - no response given  Pre-employment bonus Pre-employment bonus - correct  None of the above None of the above - no response given Attempt #2: 1/1(Score: 1/1) Feedback Regardless of the reason for the bonus, for example, a pre-employment bonus or a performance bonus, it is considered income from employment. As a result, the bonus amount is included in the individual's income and subject to statutory deductions. Only directors' fees paid to a director of a crown corporation listed in Schedule III of the Financial Administration Act are insurable for Employment Insurance premiums. Question: 4-64

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Jean-Claude is receiving a retroactive adjustment on his monthly pay due to paperwork being delayed. Jean-Claude's total retroactive adjustment is $832.40 that will be paid together on the same cheque with his new monthly salary of $3,221.24. Calculate Jean-Claude's Québec Employment Insurance premium for this pay. He will not reach the annual maximum premium with this payment. 1 $$51.48 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $51.48. To calculate the Employment Insurance premiums for a Québec employee, take the insurable earnings (regular salary plus retroactive adjustment) and multiply that by the current year's Employment Insurance rate. Question: 4-66 Québec Parental Insurance Plan premiums are calculated on a Québec employee's: Responses  earnings earnings - no response given  insurable earnings insurable earnings - correct  gross taxable income gross taxable income - no response given  cash taxable benefits cash taxable benefits - no response given Attempt #2: 1/1(Score: 1/1) Feedback Québec Parental Insurance Plan premiums are calculated on a Québec employee's insurable earnings. Question: 4-81 Who prescribes the calculation methods that must be used to determine the statutory withholdings on death benefits and directors' fees? Responses  The organization paying out the benefits or fees The organization paying out the benefits or fees - no response given  The government The government - correct  The insurance company paying out the benefits

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The insurance company paying out the benefits - no response given  None of the above None of the above - no response given Attempt #2: 1/1(Score: 1/1) Feedback The government prescribes the calculation methods that must be used to determine the statutory withholdings on death benefits and directors' fees. Question: 4-119 Income tax withholdings are not required when a non-employee director's annual fee is: Responses  less than the amount claimed on their federal and provincial TD1s less than the amount claimed on their federal and provincial TD1s - correct  income tax withholdings are always required income tax withholdings are always required - no response given  the same as the amount claimed on their federal and provincial TD1s the same as the amount claimed on their federal and provincial TD1s - no response given  more than the amount claimed on their federal and provincial TD1s more than the amount claimed on their federal and provincial TD1s - no response given Attempt #2: 1/1(Score: 1/1) Feedback Income tax withholdings are not required when a non-employee director's annual fee is less than the amount claimed on their federal and provincial TD1s. Question: 5-7 What type of garnishment would be issued for the collection of unpaid federal income taxes and unpaid federal statutory deductions? Responses  Third Party Demand Third Party Demand - no response given  Maintenance Order Maintenance Order - no response given  Garnishment Order Garnishment Order - no response given  Requirement to Pay Requirement to Pay - correct Attempt #2: 1/1(Score: 1/1)

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Feedback The Canada Revenue Agency would issue a Requirement to Pay to collect unpaid federal income taxes and unpaid federal statutory deductions. Question: 5-15 When dealing with legal deductions, which of the following is not a correct statement? Responses  An employer must advise the Canada Revenue Agency and/or Revenu Québec if the employee's employment is terminated An employer must advise the Canada Revenue Agency and/or Revenu Québec if the employee's employment is terminated - no response given  An employer who fails to comply with a garnishment order is liable for the amount owing An employer who fails to comply with a garnishment order is liable for the amount owing - no response given  An employer must advise the Canada Revenue Agency if there are no wages owing to an employee for a given period An employer must advise the Canada Revenue Agency if there are no wages owing to an employee for a given period - no response given  An employee's consent is required to withhold amounts under a garnishment order An employee's consent is required to withhold amounts under a garnishment order - correct Attempt #2: 1/1(Score: 1/1) Feedback As with all legal deductions, an employee's permission is not required. Question: 5-23 With the exception of employment in Québec, which of the following are deductible from grosstaxable income when determining net taxable income? Responses  Union dues Union dues - correct  Union initiation fees Union initiation fees - no response given  Union special project fees Union special project fees - no response given  All of the above All of the above - no response given Attempt #2: 1/1(Score: 1/1)

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Feedback Union dues are non-taxable in all jurisdictions except Québec. When calculating net pay, the employee's gross taxable income is reduced by the amount of the union dues in all jurisdictions except Québec. For Québec employees with union dues deductions, the net federal taxable income amount will differ from the net provincial taxable income amount. Only union dues, not initiation fees or special assessments, can be deducted from gross taxable income to reach net taxable income. Question: 5-59 Which of the following is not a statutory deduction? Responses  Union Dues Union Dues - correct  Employment Insurance premium Employment Insurance premium - no response given  Income tax Income tax - no response given  Payroll tax Payroll tax - no response given Attempt #2: 1/1(Score: 1/1) Feedback Statutory deductions are mandatory deductions legislated by governments that must be withheld from an employee's pay, such as Employment Insurance premium. Union dues are considered a company-compulsory deduction, as the employer and union deem this deduction as mandatory for all employees. Question: 6-67 In Québec, legislated wages in lieu of notice are subject to which statutory deductions? Responses  All deductions except Employment Insurance premiums All deductions except Employment Insurance premiums - no response given  All deductions except Québec Parental Insurance Plan premiums All deductions except Québec Parental Insurance Plan premiums - no response given  All deductions except Employment Insurance and Québec Parental Insurance Plan premiums All deductions except Employment Insurance and Québec Parental Insurance Plan premiums - no response given  All deductions except Québec Pension Plan contributions All deductions except Québec Pension Plan contributions - correct Attempt #2: 1/1(Score: 1/1) Feedback

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In Québec legislated wages in lieu of noticed are subject to all deductions except Québec Pension Plan contributions. In all other jurisdictions legislated wages in lieu of notice are considered income from employment and are subject to all statutory deductions. Question: 6-71 Helga Tenn is being terminated and will be paid $8,664.00 legislated wages in lieu of notice on a separate cheque. Calculate Helga's Québec Parental Insurance Plan premium. She will not reach the annual maximum premium with this pay. 1 $$42.80 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $42.80. Whether legislated wages in lieu of notice is paid with, or separately from, the employee's final pay, the straight percentage method for Québec Parental Insurance Plan premiums is applied, up to the maximum annual premium amount. Wages in lieu of notice $8,664.00 multiplied by the Québec Parental Insurance Plan rate of 0.494%. Question: 6-82 Retiring allowances are taxed using which method? Responses  Bonus tax method Bonus tax method - no response given  Lump-sum tax rates Lump-sum tax rates - correct  Regular pay period tax rates Regular pay period tax rates - no response given  None of the above None of the above - no response given Attempt #2: 1/1(Score: 1/1) Feedback Retiring allowances are taxed using the lump-sum tax rates for any amount not transferred directly to a registered pension plan or Registered Retirement Savings Plan. Question: 7-28 Jacqueline is retiring on November 30, with a payroll period end date of December 8. She has accumulated 30 vacation days and has decided to take that time off immediately before her retirement date. Jacqueline's last day at work will be October 19, and the pay period end date is October 20. What date will be recorded in Block 11 of Jacqueline's Record of Employment?

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Responses  October 19 October 19 - no response given  October 20 October 20 - no response given  November 30 November 30 - correct  December 8 December 8 - no response given Attempt #1: 1/1(Score: 1/1) Feedback The last day for which the employee was paid will be her retirement date. Jacqueline is taking 30 vacation days so her last day for which paid will be November 30. Question: 7-30 Madeline began work with her current employer on September 11 of the prior year. She took a four day leave of absence from February 12 to February 15 2023 and returned to work on February 16. Madeline resigned on May 30 2023. What is recorded in Block 10 on her Record of Employment? Responses  September 11 of the prior year September 11 of the prior year - correct  February 16 of the current year February 16 of the current year - no response given  May 30 of the current year May 30 of the current year - no response given  None of the above None of the above - no response given Attempt #2: 1/1(Score: 1/1) Feedback As Madeline's leave in February did not exceed seven consecutive days, a Record of Employment was not required at that time. Madeline's first day worked for Block 10 on her Record of Employment will be September 11 of the prior year. Question: 7-50 John White has quit his job after 1 year of working for his employer and was paid semi-monthly. How many pay periods must be shown in Block 15B of the Record of Employment? Responses

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 7 pay periods 7 pay periods - no response given  13 pay periods 13 pay periods - correct  14 pay periods 14 pay periods - no response given  27 pay periods 27 pay periods - no response given Attempt #2: 1/1(Score: 1/1) Feedback An employee paid semi-monthly who works consecutive pays without an interruption would have the last 13 pay periods shown in Block 15B. Question: 7-51 When would a Record of Employment be issued? Responses  Maternity leave Maternity leave - no response given  Parental leave Parental leave - no response given  Return to school Return to school - no response given  All of the above All of the above - correct Attempt #1: 1/1(Score: 1/1) Feedback A Record of Employment is issued for many reasons such as shortage of work, strike or lock-out, returning to school, illness or injury, quit, maternity, retirement, work sharing, dismissal, leave of absence, parental care, compassionate care, and apprenticeship training. Question: 7-52 In what circumstances would Service Canada typically request the employer to issue a Record of Employment for an active employee? Responses  when a separation has occurred when a separation has occurred - no response given  when an employee is working two jobs and experiences an interruption in one of them

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when an employee is working two jobs and experiences an interruption in one of them - correct  when the employee starts work when the employee starts work - no response given  during a self funded leave during a self funded leave - no response given Attempt #1: 1/1(Score: 1/1) Feedback Service Canada could request an employer to issue a Record of Employment when an employee is working two jobs and experiences an interruption of earnings in one of them. If the employee submits an application for benefits, Service Canada will need a Record of Employment from the current employer even though the employee is still working there. The information on both Records of Employment will be used to calculate the employee's benefits. Question: 7-88 Jaime earns a fixed salary of $850.00 weekly and normally works 40 hours per week. During month end, he worked 4 overtime hours at straight time and 5 overtime hours at 1.5 times his regular rate. How many insurable hours would be recorded that week? Responses  40 40 - no response given  44 44 - no response given  49 49 - correct  51.5 51.5 - no response given Attempt #1: 1/1(Score: 1/1) Feedback An insurable hour worked is counted as one insurable hour whether it is paid as straight time or at an overtime premium. Question: 7-99 How many weeks of insurable earnings are required to be reported in Block 15C for employers with a weekly pay frequency issuing paper Records of Employment? Responses  12 12 - no response given  24

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24 - no response given  27 27 - correct  53 53 - no response given Attempt #1: 1/1(Score: 1/1) Feedback Under the Variable Best Weeks program, employers with a weekly payroll frequency are encouraged to report 53 weeks however the requirement is to report 27 weeks of insurable earnings in Block 15C. The additional information would be provided as an attachment to the Records of Employment. Providing the additional information will enable Service Canada to review the detail of the employee's insurable earnings for the full year to isolate the Best Weeks when calculating benefits. Question: 8-9 Tina works in Manitoba, and in the month of August earned $3,222.00 in commissions. Calculate Tina's Employment Insurance premium for the month. 1 $$52.52 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $52.52. Regardless of the commission payment method, the premiums for Employment Insurance are calculated using the regular pay period method. $3,222.00 multiplied by 1.63%. Question: 8-24 Cam is paid solely by irregular commissions. He is being paid a commission of $4,400.00, 73 days after his last commission payment in the same calendar year. Calculate Cam's Canada Pension Plan contribution for this pay period. 1 $$220.15 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $220.15. The exemption for an irregular commission payment is calculated by multiplying the annual exemption of $3,500.00 by the number of days between payments in the same calendar year and then divided by the number of days in the calendar year. Once the exemption is calculated, the Canada Pension Plan contribution is calculated as usual: $4,400.00 minus ($3,500.00 multiplied by (73 days divided by 365)) multiplied by 5.95%.

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Question: 8-40 Pat works in British Columbia and is paid a bi-weekly commission payment of $5,200.00. Calculate her Employment Insurance premium on this commission. 1 $$84.76 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $84.76. Regardless of the commission payment method, the premiums for Employment Insurance are calculated using the regular pay period method. $5,200.00 multiplied by 1.63%. Question: 8-55 Brandy, hired in 2009, is an irregularly paid commissioned employee who has been terminated. Her employer has a bi-weekly payroll frequency, issues paper Records of Employment and does not follow the Variable Best Weeks initiative. Her average weekly earnings are $962.00 and she received vacation pay upon termination in the amount of $750.00. Block 15C must report: Responses  P.P. 1 to 27 as $989.78 P.P. 1 to 27 as $989.78 - no response given  Block 15C does not need to be completed Block 15C does not need to be completed - correct  P.P. 1 as $1,712.00 and P.P. 2 to 53 as $962.00 P.P. 1 as $1,712.00 and P.P. 2 to 53 as $962.00 - no response given  P.P. 1 as $962.00 and P.P. 2 to 53 as $962.00 P.P. 1 as $962.00 and P.P. 2 to 53 as $962.00 - no response given Attempt #1: 1/1(Score: 1/1) Feedback Since Brandy is an irregularly paid commissioned employee, her employer is required to issue her paper Record of Employment under weekly rules rather than bi-weekly. Her employer has chosen not to follow the Variable Best Weeks initiative, therefore Block 15C does not need to be completed. Question: 8-59 Which one of the following is not an accurate statement? Responses  Commissions are employment income

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Commissions are employment income - no response given  Commissions are subject to all statutary deductions Commissions are subject to all statutary deductions - no response given  TD1X is used by commission employees TD1X is used by commission employees - no response given  Commission can only be paid irregularly Commission can only be paid irregularly - correct Attempt #2: 1/1(Score: 1/1) Feedback Commissions are typically paid four ways: • Commission paid regularly with salary • Commission only, paid regularly • Commission only, paid regularly with a draw or advance • Commission only, paid irregularly Question: 8-60 The calculation method for determining the amount of commission payable is at the discretion of: Responses  employee employee - no response given  CRA and/or Revenu Québec CRA and/or Revenu Québec - no response given  Ministry of Labour Ministry of Labour - no response given  employer employer - correct Attempt #2: 1/1(Score: 1/1) Feedback Commission payments are usually based on the sales generated by the employee. The calculation method for determining the amount of commission payable is at the discretion of the employer, and is usually specified in an employment contract. Question: 8-62 Stephan works for ABC in Québec and is paid only by commission. He wants to claim his personal out of pocket expenses. How many tax forms does he have to provide to his employer? Responses  One: a TD1 One: a TD1 - no response given

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 Two: TD1 and TD1X Two: TD1 and TD1X - no response given  Three: TD1, TD1X, TP1015.3-V Three: TD1, TD1X, TP1015.3-V - no response given  Four: TD1, TP-1015.3-V, TD1X, TP-1015.R.13.1-V Four: TD1, TP-1015.3-V, TD1X, TP-1015.R.13.1-V - correct Attempt #1: 1/1(Score: 1/1) Feedback As Stephan is a Québec employee he has to provide both federal and Québec tax forms, but as he wants to claim personal out of pocket expenses, he has to provide a TD1X and a TP-1015.R.13.1-V as well to being taxed accurately at source. Question: 1-4 Employment standards legislation requires that certain information appear on an employee's statement of wages. What is the required information in most jurisdictions? Responses  Employee name, address, rate of pay, hours worked, gross and net pay, itemized deductions Employee name, address, rate of pay, hours worked, gross and net pay, itemized deductions - no response given  Employee name, Social Insurance Number, rate of pay and hours worked, gross and net pay, itemized deductions Employee name, Social Insurance Number, rate of pay and hours worked, gross and net pay, itemized deductions - no response given  Employee name, rate of pay and hours worked at each rate, date of pay period, gross and net pay, itemized deductions Employee name, rate of pay and hours worked at each rate, date of pay period, gross and net pay, itemized deductions - correct  Employee name, rate of pay, hours worked, gross and net pay, itemized deductions, accrued vacation Employee name, rate of pay, hours worked, gross and net pay, itemized deductions, accrued vacation - no response given Attempt #2: 1/1(Score: 1/1) Feedback Employment standards legislate the information that must appear on the employee's statement of wages. The following information requirements are common to most jurisdiction: employee name, date of pay period, rate of pay and hours of work at each rate, gross earnings, itemized deductions and net pay. Question: 1-40

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An employee whose total income from all employers will be less than the total credits claimed on the TD1 will: Responses  not have income tax withheld not have income tax withheld - correct  have reduced income tax withheld have reduced income tax withheld - no response given  need to request a tax waiver from CRA need to request a tax waiver from CRA - no response given  receive a tax refund when filing their personal tax return receive a tax refund when filing their personal tax return - no response given Attempt #2: 1/1(Score: 1/1) Feedback If the individual’s total income for the year will be less than their total claim, no tax will be withheld. Question: 2-16 Ethan works for a Nunavut employer and receives a monthly salary of $3,052.49. Calculate Ethan's Employment Insurance premium. 1 $$49.76 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $49.76. The formula for calculating Employment Insurance premiums is insurable earnings multiplied by the annual Employment Insurance rate. Outside of Québec, the Employment Insurance rate is 1.63%. $3,052.49 multiplied by 1.63% which equals $49.76. Question: 2-17 Elda works for a Manitoba employer and was paid a retroactive payment of $200.00 on a separate cheque. Calculate her Employment Insurance premium. 1 $$3.26 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $3.26.

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The formula for calculating Employment Insurance premiums is insurable earnings multiplied by the annual Employment Insurance rate. Outside of Québec, the Employment Insurance rate is 1.63%. $200.00 multiplied by 1.63% equals $3.26. Question: 2-18 Marie-Claire works for a Québec employer and earns $1,169.00 bi-weekly. Calculate Marie-Claire's Employment Insurance premium. 1 $$14.85 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $14.85. The formula for calculating Employment Insurance premiums is insurable earnings multiplied by the annual Employment Insurance rate. In Québec, the Employment Insurance rate is 1.27%. $1,169.00 multiplied by 1.27% equals $14.85. Question: 2-21 Owen works in Yellowknife, Northwest Territories, and earns $2,550.00 semi-monthly. Calculate Owen's Northwest Territories Payroll Tax. 1 $$51 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $51.00. The formula for calculating the Northwest Territories Payroll Tax is the employee's remuneration multiplied by the annual Northwest Territories Payroll Tax rate. $2,550.00 multiplied by 2% equals $51.00. Question: 2-42 Statutory deductions, which are required by legislation, are withheld from employment income in the following order: Responses  Canada/Québec Pension Plan contributions, Employment Insurance premiums, Québec Parental Insurance Plan premiums, federal and provincial income taxes, Northwest Territories and Nunavut payroll taxes

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Canada/Québec Pension Plan contributions, Employment Insurance premiums, Québec Parental Insurance Plan premiums, federal and provincial income taxes, Northwest Territories and Nunavut payroll taxes - correct  Canada/Québec Pension Plan contributions, Québec Parental Insurance Plan premiums, Employment Insurance premiums, Northwest Territories and Nunavut payroll taxes, federal and provincial income taxes Canada/Québec Pension Plan contributions, Québec Parental Insurance Plan premiums, Employment Insurance premiums, Northwest Territories and Nunavut payroll taxes, federal and provincial income taxes - no response given  Employment Insurance premiums, Québec Parental Insurance Plan premiums, Canada/Québec Pension Plan contributions, federal and provincial income taxes, Northwest Territories and Nunavut payroll taxes Employment Insurance premiums, Québec Parental Insurance Plan premiums, Canada/Québec Pension Plan contributions, federal and provincial income taxes, Northwest Territories and Nunavut payroll taxes - no response given  Québec Parental Insurance Plan premiums, Employment Insurance premiums, Canada/Québec Pension Plan contributions, Northwest Territories and Nunavut payroll taxes, federal and provincial income taxes Québec Parental Insurance Plan premiums, Employment Insurance premiums, Canada/Québec Pension Plan contributions, Northwest Territories and Nunavut payroll taxes, federal and provincial income taxes - no response given Attempt #2: 1/1(Score: 1/1) Feedback Statutory deductions, which are required by legislation, are withheld from employment income in the following order: Canada/Québec Pension Plan contributions, Employment Insurance premiums, Québec Parental Insurance Plan premiums, federal and provincial income taxes, and Northwest Territories and Nunavut payroll taxes. Question: 2-67 Dale worked 43 hours per week and earns $16.00 per hour. The organization's policy states that overtime is payable at 1.5 times per hour after working 40 hours per week. Calculate the overtime pay for the week. Responses  $48.00 $48.00 - no response given  $72.00 $72.00 - correct  $96.00

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$96.00 - no response given  Overtime pay is not applicable Overtime pay is not applicable - no response given Attempt #2: 1/1(Score: 1/1) Feedback Employers are not required to pay overtime rates until the employee has reached the overtime threshold established by the jurisdiction; employers can pay the employee's regular rate for all hours up to the threshold. The organization's policy or a collective agreement may provide for the payment of overtime rates after the standard organization's hours are worked. $16.00 multiplied by 1.5 multiplied by 3 hours. Question: 2-74 Which of the following types of deductions cannot be calculated using the payroll deduction tables when a payment is made on a separate cheque from an employee's regular pay? Responses  Canada Pension Plan contributions Canada Pension Plan contributions - correct  Employment Insurance premiums Employment Insurance premiums - no response given  Québec Parental Insurance Plan premiums Québec Parental Insurance Plan premiums - no response given  All of the above All of the above - no response given Attempt #2: 1/1(Score: 1/1) Feedback The Canada Pension Plan pay period exemption can only be applied once per pay period; otherwise, the employee will receive more than the annual allowable exemption. Employment Insurance and Québec Parental Insurance Plan do not have pay period exemptions and can be calculated using either the payroll tables or the straight percentage method. Question: 2-76 Susan is an employee in Alberta who is paid weekly and earns $1,500.00 per week. She has a taxable car allowance of $41.00 per pay period. The claim codes on her TD1 and TD1AB forms are 3. Calculate her total federal and provincial taxes. 1 $$399.30 Attempt #2: 1/1(Score: 1/1) Feedback

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The correct answer is $399.30. Add the weekly earnings and the car allowance less the enhanced portion of the CPP to arrive at the net taxable income. Use the Alberta tax tables for weekly pay and look in the appropriate column for the claim code. Find the range of income under the headings ""From"" and ""Less than"". The federal tax is $275.45 and the provincial tax is $123.85. (Hint: To calculate the net taxable income, calculate and deduct the enhanced portion of the CPP contributions of $14.74 from the pensionable earnings.) Question: 2-123 Which of the following is not considered employment income? Responses  Earnings Earnings - no response given  Severance pay Severance pay - correct  Benefits and taxable expense reimbursements Benefits and taxable expense reimbursements - no response given  Allowances Allowances - no response given Attempt #2: 1/1(Score: 1/1) Feedback Employment income can be categorized into earnings, allowances, benefits and taxable expense reimbursements. Question: 3-17 A meal allowance or reimbursement is considered non-taxable if the: Responses  the employee works overtime less than three hours per day the employee works overtime less than three hours per day - no response given  the employee works at least two overtime hours occasionally less than three times a week and the cost of the meal is reasonable the employee works at least two overtime hours occasionally less than three times a week and the cost of the meal is reasonable - correct  the employee works overtime more than three times per week the employee works overtime more than three times per week - no response given  none of the above none of the above - no response given Attempt #2: 1/1(Score: 1/1) Feedback

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If the employee works at least two overtime hours occasionally less than three times a week and the cost of the meal is reasonable, the meal allowance or reimbursement is considered non-taxable. On an occasional basis to meet workload demands, non-taxable overtime meal allowances can be provided 3 or more times a week. Question: 3-21 Non-cash taxable benefits are not subject to: Responses  Canada/Québec Pension Plan contributions Canada/Québec Pension Plan contributions - no response given  income tax deductions income tax deductions - no response given  Employment Insurance premiums Employment Insurance premiums - correct  Northwest Territories and Nunavut payroll taxes Northwest Territories and Nunavut payroll taxes - no response given Attempt #2: 1/1(Score: 1/1) Feedback Non-cash taxable benefits are not considered insurable earnings and therefore are not subject to Employment Insurance or Québec Parental Insurance Plan premiums. Question: 3-65 Myrna earns a weekly wage of $625.00 in Saskatchewan, receives a weekly automobile allowance of $80.00 and has a $12.50 non-cash taxable benefit for employer-paid life insurance premiums added to her weekly pay. Myrna also received $55.00 for kilometres that were reimbursed at $0.32 per kilometer in this pay period. Calculate the Employment Insurance premium owing on her earnings. 1 $$12.39 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $12.39. The Employment Insurance premiums are calculated on the weekly wage of $625.00 plus the automobile allowance of $80.00 plus the kilometre reimbursement of $55.00. The combined total of $760.00 is multiplied by the current annual Employment Insurance rate of 1.63%. If both an automobile allowance and an automobile expense reimbursement are paid for the same use of an automobile, both are considered taxable and must be included in the employee's income, subject to statutory deductions. The non-cash taxable benefit is not insurable for Employment Insurance.

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Question: 3-67 Which of the following would be reported as an employee's car allowance? Responses  A flat rate paid to an employee monthly or per pay period A flat rate paid to an employee monthly or per pay period - no response given  A per kilometre rate of $0.69 paid to an employee A per kilometre rate of $0.69 paid to an employee - no response given  Issuance of a credit card to employees for gas purchases Issuance of a credit card to employees for gas purchases - no response given  All of the above All of the above - correct Attempt #1: 1/1(Score: 1/1) Feedback Car allowances can be provided as a flat amount, a fixed amount per business kilometer driven that is higher or lower than the government-prescribed rate or a credit card for gas purchases. Question: 3-95 Which of the items listed is not correct? Responses  Parking for businesses operating from a shopping centre or industrial park is not taxable Parking for businesses operating from a shopping centre or industrial park is not taxable - no response given  Where parking fees are taxable, the benefit is subject to Goods and Services Tax and Harmonized Sales Tax where applicable Where parking fees are taxable, the benefit is subject to Goods and Services Tax and Harmonized Sales Tax where applicable - no response given  Free or subsidized parking provided to a physically disabled employee is not taxable Free or subsidized parking provided to a physically disabled employee is not taxable - no response given  Where the employer owns the land on which the employee is parking, no taxable benefit exists Where the employer owns the land on which the employee is parking, no taxable benefit exists - correct Attempt #2: 1/1(Score: 1/1) Feedback Where the employer owns the land on which the employee is parking, the fair market value of the parking space is the value of the non-cash taxable benefit. Fair market value is determined by finding the cost of similar parking in the same vicinity as the work location.

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Question: 3-122 A non-cash taxable benefit is applied when free or subsidized parking is provided: Responses  scramble parking scramble parking - no response given  when an employer pays for parking costs incurred by an employee who is travelling away from the normal place of business when an employer pays for parking costs incurred by an employee who is travelling away from the normal place of business - no response given  to a physically disabled employee to a physically disabled employee - no response given  to an employee in the downtown of a city where a parking fee is normally charged to an employee in the downtown of a city where a parking fee is normally charged - correct Attempt #2: 1/1(Score: 1/1) Feedback Where an employer pays for all or part of an employee’s parking costs at the regular workplace, the value of the parking costs is a non-cash taxable benefit to the employee. Certain exceptions exist including disabled employees, expense reimbursements (parking away from the office), and scramble parking. Question: 4-10 Anna is due to receive a work-related bonus of $1,500.00. This bonus will be paid on the same cheque with her regular semi-monthly salary of $800.00. Calculate Anna's Canada Pension Plan contribution on the bonus and salary. She will not reach the annual maximum contribution with this payment. 1 $$128.17 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $128.17. If a non-regular payment is combined with the employee's regular salary or wages payment, the Canada Pension Plan or Québec Pension Plan contribution can be determined using the payroll deduction tables, the government-provided software, or the manual calculation method, applying the pay period exemption. In this scenario you will take the salary of $800.00, add the bonus amount of $1,500.00, since they are both being paid on the same cheque, and subtract the semi-monthly Canada Pension Plan exemption of $145.83 and multiply by the current Canada Pension Plan annual rate of 5.95%.

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Question: 4-11 Erin works in Manitoba and is due to receive a work-related bonus of $1,500.00. This bonus will be paid on the same cheque with her regular semi-monthly salary of $800.00. Calculate Erin's Employment Insurance premium on the bonus and salary. She will not reach the annual maximum premium with this payment. 1 $$37.49 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $37.49. There is no exemption to consider when calculating Employment Insurance premiums; therefore, when a non-regular payment is paid with a regular salary or wages payment you would add the insurable earnings and multiply by the Employment Insurance rate. In this scenario you will take her regular salary of $800.00 and add the bonus of $1,500.00, since they are both being paid on the same cheque, and multiply it by the current Employment Insurance annual rate of 1.63%. Question: 4-27 Calculate the tax on a death benefit payable to the widower of an employee for $25,000.00 in Prince Edward Island. 1 $$3000 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $3,000.00. Death benefits are taxed using the lump-sum tax rates; however, the first $10,000.00 of a death benefit is exempt from tax. For a $25,000.00 death benefit, only $15,000.00 would be subject to tax at the lump-sum tax rates. The combined federal and provincial tax rate for a payment of up to $15,000.00 is 20% in all provinces except Québec. Question: 4-34 Calculate the Québec Pension Plan contribution on a death benefit of $11,000.00 in respect of an employee that was paid weekly. Responses  $64.00 $64.00 - no response given  $699.69

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$699.69 - no response given  $704.00 $704.00 - no response given  No withholding required No withholding required - correct Attempt #2: 1/1(Score: 1/1) Feedback A death benefit is not considered income from employment and therefore it is not subject to QPP contributions, EI or QPIP premiums. The payment is, however, considered taxable, subject to federal and Québec income taxes. Question: 4-43 Josee works in Alberta and is paid $7,000.00 quarterly as a director's fee. She has TD1 and TD1AB forms on file with claim code 1. Calculate the income tax on the quarterly director's fees. (Hint: When calculating the Net Taxable Income, do not forget to calculate and deduct the enhanced portion of the CPP). 1 $$1096.80 Attempt #3: 1/1(Score: 1/1) Feedback The correct answer is $1,096.80. When directors' fees are paid quarterly, divide the quarterly payment by the number of months in the quarter. Look up the monthly payment in the payroll deduction tables to determine the monthly federal and provincial income tax. Then, multiply the monthly income taxes by the number of months the payment was divided by to determine the total income tax withholdings to deduct. Question: 4-44 Reva is an employee in Alberta who earns $1,800.00 bi-weekly. She has filed a TD1 and TD1AB forms with claim code of 2. Her new pay period salary is $1,900.00 retroactive to 2 pay periods ago. Calculate the income tax on the retroactive increase paid on a separate cheque. (Hint: When calculating the Net Taxable Income, do not forget to calculate and deduct the enhanced portion of the CPP). 1 $$71.20 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $71.20. To calculate tax on retroactive payments:

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1. Calculate the employee's new pay period earnings. 2. Calculate the retroactive earnings amount. 3. Determine the federal and provincial income taxes on the employee's previous net taxable income. 4. Determine the employee's federal and provincial income taxes on the employee's new net taxable income. 5. Subtract the federal and provincial income taxes on the previous net taxable income from the federal and provincial taxes on the new net taxable income. 6. Multiply the difference by the number of lapsed pay periods. Question: 4-145 Simone is paid $900.00 weekly. In May she received a bonus of $1,000.00 for meeting her previous year's targets. In August she received another bonus of $1,000.00. She has filed TD1 and TD1AB forms with claim code 1. Calculate the income taxes on the August bonus payment. (Hint: When calculating the Net Taxable Income, do not forget to calculate and deduct the enhanced portion of the CPP). 1 $$338 Attempt #3: 1/1(Score: 1/1) Feedback The correct answer is $338.00. To calculate income taxes using the bonus tax method when there is more than one bonus in a year: Divide the current net bonus amount by the pay period frequency ($990.00 divided by 52 weeks equals $19.04). Divide the May bonus by the pay period frequency ($990.00 divided by 52 equals $19.04). Add these two amounts ($38.08). Add this amount to the employee's regular pay period net taxable income ($38.08 plus $891.67). Add the amount from Step 2 to the employee's regular pay period net taxable income ($19.04 plus $891.67). Determine the federal and provincial income taxes on the regular net taxable income plus both prorated bonuses ($38.08 plus $891.67). Determine the federal and provincial income taxes on the regular net taxable income ($891.67) plus the prorated previous bonus ($19.04). Subtract the Step 7 federal and provincial income taxes from the Step 6 federal and provincial income taxes. Multiply the results by the pay period frequency to determine the tax to withhold on the current bonus payment. Question: 5-9 What type of garnishment would be issued for the collection of child support and maintenance payments? Responses  Third Party Demand Third Party Demand - no response given  Family Support and Maintenance Order Family Support and Maintenance Order - correct  Garnishment Order

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Garnishment Order - no response given  Requirement to Pay Requirement to Pay - no response given Attempt #2: 1/1(Score: 1/1) Feedback The Ministry or Department of Justice, Attorney or Solicitor General, Ministry of Community or Social Services through provincial family courts would issue a Family Support and Maintenance Order to collect child support and maintenance payments. Question: 5-10 What type of garnishment would be issued to collect a debt owed to a third party creditor? Responses  Requirement to Pay Requirement to Pay - no response given  Family Support and Maintenance Order Family Support and Maintenance Order - no response given  Garnishment Order Garnishment Order - correct  Third Party Demand Third Party Demand - no response given Attempt #2: 1/1(Score: 1/1) Feedback A Garnishment Order is issued by the Ministry or Department of Justice, Attorney or Solicitor General, Ministry of Community or Social Services (through provincial/divisional and/or small claims courts) for collection of debts owed to a third party creditor. Question: 5-25 Which of the following employer-funded pension plans traditionally use a flat dollar contribution or a percentage of pensionable earnings contribution? Responses  Defined benefit pension plan Defined benefit pension plan - no response given  Defined contribution pension plan Defined contribution pension plan - correct  Registered Retirement Savings Plan Registered Retirement Savings Plan - no response given  All of the above All of the above - no response given

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Attempt #2: 1/1(Score: 1/1) Feedback An employer's contributions to a defined contribution pension plan are commonly flat dollar contributions or a contribution based on a percentage of pensionable earnings. Question: 5-47 Yona works in Prince Edward Island and earns $825.00 weekly. Yona pays weekly union dues of $8.00 along with a special weekly union assessment of $12.50 for construction of a new union hall for its members. Yona also has registered pension plan contributions of $27.00 deducted from each pay. Yona is exempt from CPP contributions. Calculate Yona's net federal taxable income. 1 $$790 Attempt #3: 1/1(Score: 1/1) Feedback The correct answer is $790.00. Yona's net federal taxable income will be the total of her regular earnings of $825.00 less her union dues of $8.00 less her registered pension plan contribution of $27.00 = $790.00. The deduction for the special union assessment does not reduce her taxable income. Question: 5-55 Family Support and Maintenance Orders are issued by: Responses  Revenu Québec Revenu Québec - no response given  Service Canada Service Canada - no response given  The Canada Revenue Agency The Canada Revenue Agency - no response given  Ministry or Department of Justice, Attorney or Solicitor General, Ministry of Community or Social Services Ministry or Department of Justice, Attorney or Solicitor General, Ministry of Community or Social Services - correct Attempt #2: 1/1(Score: 1/1) Feedback The provinces and territories share responsibility with the federal government for matters relating to child support. The federal Divorce Act legislates the rules for the amount of child support to be paid if the parents are already divorced or planning to divorce. Provincial laws apply if the parents have never been married or are separated or are planning to separate, but have decided not to divorce.

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Question: 5-59 Which of the following is not a statutory deduction? Responses  Income tax Income tax - no response given  Union Dues Union Dues - correct  Payroll tax Payroll tax - no response given  Employment Insurance premium Employment Insurance premium - no response given Attempt #1: 1/1(Score: 1/1) Feedback Statutory deductions are mandatory deductions legislated by governments that must be withheld from an employee's pay, such as Employment Insurance premium. Union dues are considered a company-compulsory deduction, as the employer and union deem this deduction as mandatory for all employees. Question: 5-100 Employee contributions to a registered pension plan (RPP) are considered tax deductible. The employee’s RPP contribution is subtracted from their: Responses  pensionable earnings pensionable earnings - no response given  gross taxable income gross taxable income - correct  insurable earnings insurable earnings - no response given  net taxable income net taxable income - no response given Attempt #2: 1/1(Score: 1/1) Feedback Employee contributions to a registered pension plan (RPP) are considered tax deductible. The employee’s RPP contribution is subtracted from the gross taxable income to arrive at net taxable income for purposes of determining the federal and provincial income tax deductions. In other words, the RPP contribution reduces the employee’s income tax liability. Question: 6-32

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An employee in Québec was paid a $17,000.00 retiring allowance. The eligible portion was $12,000.00 and was transferred to the employee's Registered Retirement Savings Plan by the employer. Calculate the income tax on the non-eligible portion. Responses  $500.00 $500.00 - no response given  $1,000.00 $1,000.00 - correct  $1,700.00 $1,700.00 - no response given  $5,100.00 $5,100.00 - no response given Attempt #1: 1/1(Score: 1/1) Feedback Retiring allowances are taxed using lump-sum tax rates for any amounts not transferred directly to a Registered Retirement Savings Plan or registered pension plan. $5,000.00 is non-eligible. $17,000.00 minus $12,000.00 multiplied by the Québec lump-sum federal tax rate of 5% and the provincial tax rate of 15% equals $1,000.00. Question: 6-35 An employee in Newfoundland and Labrador was paid a $8,000.00 retiring allowance. The eligible portion was $6,000.00 and was transferred to the employee's Registered Retirement Savings Plan by the employer. Calculate the income tax on the non-eligible portion which was paid to the employee. Responses  $200.00 $200.00 - correct  $400.00 $400.00 - no response given  $600.00 $600.00 - no response given  $800.00 $800.00 - no response given Attempt #2: 1/1(Score: 1/1) Feedback Retiring allowances are taxed using lump-sum tax rates for any amounts not transferred directly to a Registered Retirement Savings Plan or registered pension plan. In this situation, $2,000.00 is non- eligible. To calculate the tax, multiply the $2,000.00 by the federal non-Québec lump-sum tax rate of 10% for a total tax withholding of $200.00.

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Question: 6-59 Under the Canada Labour Code, Part III where the employee's wages vary, severance pay is calculated using an average of the employee's earnings, exclusive of overtime, for how many of the last completed weeks of employment? Responses  Two Two - no response given  Three Three - no response given  Four Four - correct  Five Five - no response given Attempt #2: 1/1(Score: 1/1) Feedback Where the employee's wages vary, severance pay is calculated using an average of the employee's earnings, exclusive of overtime, for the last four completed weeks of employment. Question: 6-78 Marie Ganeaux is a Québec employee and is being paid $13,226.00 legislated wages in lieu of notice. What is the provincial income tax rate that will be applied to her wages? Responses  5% 5% - no response given  10% 10% - no response given  15% 15% - no response given  20% 20% - correct Attempt #2: 1/1(Score: 1/1) Feedback For lump-sum payment amounts from $5,000.01 to $15,000.00, the Québec provincial tax rate is 20%. Question: 7-16

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How many pay periods will be used to calculate the total insurable hours in Block 15A on an employee's Record of Employment if the employee is paid monthly? Responses  Last 7 pay periods (or less if period of employment is shorter) Last 7 pay periods (or less if period of employment is shorter) - no response given  Last 13 pay periods (or less if period of employment is shorter) Last 13 pay periods (or less if period of employment is shorter) - correct  Last 14 pay periods (or less if period of employment is shorter) Last 14 pay periods (or less if period of employment is shorter) - no response given  Last 27 pay periods (or less if period of employment is shorter) Last 27 pay periods (or less if period of employment is shorter) - no response given Attempt #2: 1/1(Score: 1/1) Feedback If an employee is paid monthly, the last 13 pay periods (or less if period of employment is shorter) will be used to calculate insurable hours for Block 15A on the Record of Employment. Question: 7-17 How many pay periods will be used to calculate insurable earnings in Block 15B on the Record of Employment if the employee is paid weekly? Responses  Last 7 pay periods (or less if period of employment is shorter) Last 7 pay periods (or less if period of employment is shorter) - no response given  Last 13 pay periods (or less if period of employment is shorter) Last 13 pay periods (or less if period of employment is shorter) - no response given  Last 14 pay periods (or less if period of employment is shorter) Last 14 pay periods (or less if period of employment is shorter) - no response given  Last 27 pay periods (or less if period of employment is shorter) Last 27 pay periods (or less if period of employment is shorter) - correct Attempt #2: 1/1(Score: 1/1) Feedback If an employee is paid weekly, the last 27 pay periods (or less if period of employment is shorter) will be used to calculate insurable earnings for Block 15B on the Record of Employment. Question: 7-30 Madeline began work with her current employer on September 11 of the prior year. She took a four day leave of absence from February 12 to February 15 2023 and returned to work on February 16. Madeline resigned on May 30 2023. What is recorded in Block 10 on her Record of Employment?

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Responses  September 11 of the prior year September 11 of the prior year - correct  February 16 of the current year February 16 of the current year - no response given  May 30 of the current year May 30 of the current year - no response given  None of the above None of the above - no response given Attempt #2: 1/1(Score: 1/1) Feedback As Madeline's leave in February did not exceed seven consecutive days, a Record of Employment was not required at that time. Madeline's first day worked for Block 10 on her Record of Employment will be September 11 of the prior year. Question: 7-44 After 2 years of employment, Elizabeth resigned her position as of June 15th which is the end of the current bi-weekly pay period. She works 40 regular hours a week and has worked 8 hours overtime each week for the last 6 weeks. Calculate the insurable hours that will be reported in Block 15A of the Record of Employment. 1 $$2208 Attempt #3: 1/1(Score: 1/1) Feedback The correct answer is 2,208 hours. Insurable hours for an employee on a bi-weekly pay schedule are determined from the hours worked over the last 27 pay periods. The insurable hours for overtime paid are the actual hours worked. You would report Elizabeth's last 27 pay periods multiplied by 80 hours equals 2160 regular hours. Then add 6 weeks multiplied by 8 overtime hours for 48 overtime hours, which equals 2208 total insurable hours. Tip: One overtime hour is equal to one insurable hour worked regardless of the rate of pay. Question: 7-48 The Record of Employment is used by: Responses  Canada Revenue Agency Canada Revenue Agency - no response given  Workers' Compensation Board Workers' Compensation Board - no response given

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 Service Canada Service Canada - correct  Revenu Québec Revenu Québec - no response given Attempt #1: 1/1(Score: 1/1) Feedback The Record of Employment is the single most important document in the Employment Insurance program. It is used by Service Canada to determine whether an individual qualifies for Employment Insurance benefits, how long they will collect the benefits and what their benefit rate will be. Question: 7-58 When completing Block 15C on the electronic Record of Employment, what is recorded in the pay period (PP) 1 field? Responses  The insurable earnings for the most recent pay The insurable earnings for the most recent pay - correct  The insurable earnings for the largest amount paid The insurable earnings for the largest amount paid - no response given  The insurable earnings for the first pay The insurable earnings for the first pay - no response given  The insurable earnings for the smallest amount paid The insurable earnings for the smallest amount paid - no response given Attempt #2: 1/1(Score: 1/1) Feedback When completing Block 15C on an electronic Record of Employment, PP1 (pay period 1) is the insurable earnings for the most recent pay period. Question: 7-69 An interruption of earnings occurs when the employee's salary falls below: Responses  60% of their normal weekly earnings 60% of their normal weekly earnings - correct  65% of their normal weekly earnings 65% of their normal weekly earnings - no response given  70% of their normal weekly earnings 70% of their normal weekly earnings - no response given  75% of their normal weekly earnings

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75% of their normal weekly earnings - no response given Attempt #2: 1/1(Score: 1/1) Feedback An interruption of earnings occurs when the employee's salary falls below 60% of their normal weekly earnings due to illness, compassionate care leave, pregnancy, adoption leave, or the need for a parent to care for either newly born or adopted children, at which time a Record of Employment must be issued. Question: 7-70 The Record of Employment can be completed: Responses  manually, using a three-part paper form manually, using a three-part paper form - no response given  using software provided by Service Canada using software provided by Service Canada - no response given  using the Internet using the Internet - no response given  all of the above all of the above - correct Attempt #1: 1/1(Score: 1/1) Feedback The Record of Employment can be completed:  using a software provided by Service Canada,  over the Internet using electronic ROE, or  manually using a 3-part paper form. Question: 7-73 Max Summers is paid semi-monthly and gave two weeks notice on September 7 of the current year, making his last day of work September 21. What date should be recorded in Block 12 of the Record of Employment? Responses  September 7 of the current year September 7 of the current year - no response given  September 15 of the current year September 15 of the current year - no response given  September 21 of the current year September 21 of the current year - no response given

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 September 30 of the current year September 30 of the current year - correct Attempt #2: 1/1(Score: 1/1) Feedback Block 12 requires the final pay period ending date to be entered. Max's final pay period ending date is September 30 as semi-monthly employees are always paid up to the last day of the month. Question: 7-79 David Woodman was hired in 2004 and has had no breaks in employment. He works 40 hours per week and is paid weekly. David earns an annual salary of $44,900.00. How many insurable hours will be reported in Box 15A on a Record of Employment if David were to resign his position to return to school? Responses  520 520 - no response given  1000 1000 - no response given  1080 1080 - no response given  2120 2120 - correct Attempt #1: 1/1(Score: 1/1) Feedback David works 40 hours weekly. For a weekly paid employee, report the number of insurable hours in their last 53 pay periods (or less if the employment is shorter) in Box 15A on a Record of Employment. Multiply 40 hours by 53 pay periods which equals 2120. Question: 7-82 Meghan Dupont was hired in 2010 and has had no breaks in employment. She works 8 hours a day for 5 days in a week. Meghan earns an annual salary of $52,000.00 and is paid monthly. How many insurable hours will be reported in Box 15A on a Record of Employment if Meghan were to take a maternity leave? 1 $$2253 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is 2,253.

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Meghan works 40 hours weekly, which is five 8 hour days. For a monthly paid employee, report the number of insurable hours in their last 13 pay periods (or less if the employment is shorter) in Box 15A on a Record of Employment. Multiply 40 hours by 52 weeks in a year divided by 12 monthly pay periods in a year. Then multiply the results by 13 pay periods which equals 2,253 hours (rounded). Question: 7-99 How many weeks of insurable earnings are required to be reported in Block 15C for employers with a weekly pay frequency issuing paper Records of Employment? Responses  12 12 - no response given  24 24 - no response given  27 27 - correct  53 53 - no response given Attempt #1: 1/1(Score: 1/1) Feedback Under the Variable Best Weeks program, employers with a weekly payroll frequency are encouraged to report 53 weeks however the requirement is to report 27 weeks of insurable earnings in Block 15C. The additional information would be provided as an attachment to the Records of Employment. Providing the additional information will enable Service Canada to review the detail of the employee's insurable earnings for the full year to isolate the Best Weeks when calculating benefits. Question: 7-101 Marilyn has worked in insurable employment for 36 weeks prior to her termination. Her employer produces paper Records of Employment. What is her employer encouraged to do to reduce the need for follow-up after the Record of Employment is submitted to Service Canada? Responses  No action required No action required - no response given  Attach a worksheet to the Record of Employment with the details of weeks 28 to 36 Attach a worksheet to the Record of Employment with the details of weeks 28 to 36 - correct  Provide comments in Block 18 Provide comments in Block 18 - no response given  Attach a worksheet to the Record of Employment with the details of weeks 28 to 53

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Attach a worksheet to the Record of Employment with the details of weeks 28 to 53 - no response given Attempt #1: 1/1(Score: 1/1) Feedback In Block 15C on a paper Record of Employment, there are 27 fields in which to report insurable earnings, allowing for a maximum of 27 weekly pay periods. Under the Variable Best Weeks initiative, employers are encouraged to provide the equivalent of up to 53 weeks insurable earnings. Weekly employers filing paper Records of Employment can attach a separate weekly pay period worksheet to provide the detail for pay periods 28 to 53 or less if the employment period is shorter. Providing the additional information will enable Service Canada to review the details of the employee's insurable earnings for the full year to isolate the Best Weeks when calculating benefits. Question: 8-1 Which of the following is not a common method of calculating commission earnings? Responses  Fixed amount per sale Fixed amount per sale - no response given  Multiple rates per target level Multiple rates per target level - no response given  Percentage of wages Percentage of wages - correct  Straight percentage of sales Straight percentage of sales - no response given Attempt #2: 1/1(Score: 1/1) Feedback Common methods of calculating commission earnings are straight percentage of sales, fixed amount per sale and multiple rates per target level. Question: 8-59 Which one of the following is not an accurate statement? Responses  Commissions are subject to all statutary deductions Commissions are subject to all statutary deductions - no response given  Commission can only be paid irregularly Commission can only be paid irregularly - correct  TD1X is used by commission employees TD1X is used by commission employees - no response given  Commissions are employment income

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Commissions are employment income - no response given Attempt #1: 1/1(Score: 1/1) Feedback Commissions are typically paid four ways: • Commission paid regularly with salary • Commission only, paid regularly • Commission only, paid regularly with a draw or advance • Commission only, paid irregularly Question: 1-4 Employment standards legislation requires that certain information appear on an employee's statement of wages. What is the required information in most jurisdictions? Responses  Employee name, rate of pay, hours worked, gross and net pay, itemized deductions, accrued vacation Employee name, rate of pay, hours worked, gross and net pay, itemized deductions, accrued vacation - no response given  Employee name, rate of pay and hours worked at each rate, date of pay period, gross and net pay, itemized deductions Employee name, rate of pay and hours worked at each rate, date of pay period, gross and net pay, itemized deductions - correct  Employee name, address, rate of pay, hours worked, gross and net pay, itemized deductions Employee name, address, rate of pay, hours worked, gross and net pay, itemized deductions - no response given  Employee name, Social Insurance Number, rate of pay and hours worked, gross and net pay, itemized deductions Employee name, Social Insurance Number, rate of pay and hours worked, gross and net pay, itemized deductions - no response given Attempt #3: 1/1(Score: 1/1) Feedback Employment standards legislate the information that must appear on the employee's statement of wages. The following information requirements are common to most jurisdiction: employee name, date of pay period, rate of pay and hours of work at each rate, gross earnings, itemized deductions and net pay. Question: 1-20 What form could be used by a payroll department to verify the authenticity of a new employee to be set up on the payroll system?

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Responses  An executed job offer An executed job offer - no response given  A signed union membership card A signed union membership card - no response given  An application for employment An application for employment - no response given  An authorization for hiring form An authorization for hiring form - correct Attempt #2: 1/1(Score: 1/1) Feedback An authorization for hiring form is an internal document that provides basic information about the new employee, along with the signature of an individual(s) authorized to hire employees on the organization's behalf. The payroll department must know who within the organization has the responsibility and authority to hire, and accept only those forms signed by an authorized individual. Question: 1-30 Which of the following cannot be claimed on the TP-1015.3-V? Responses  Basic amount Basic amount - no response given  Registered Retirement Savings Plan deduction Registered Retirement Savings Plan deduction - correct  Amounts transferred from a spouse Amounts transferred from a spouse - no response given  Amount for dependants Amount for dependants - no response given Attempt #2: 1/1(Score: 1/1) Feedback The basic amount, amount for dependants and amounts transferred from a spouse reduce the amount of provincial tax deducted. Question: 1-39 What piece of identification should all new employees show their employer? Responses  Passport Passport - no response given  SIN documentation

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SIN documentation - correct  Birth certificate Birth certificate - no response given  Driver's license Driver's license - no response given Attempt #2: 1/1(Score: 1/1) Feedback An employer, after hiring, must ask to see the SIN documentation from every employee. Question: 2-42 Statutory deductions, which are required by legislation, are withheld from employment income in the following order: Responses  Employment Insurance premiums, Québec Parental Insurance Plan premiums, Canada/Québec Pension Plan contributions, federal and provincial income taxes, Northwest Territories and Nunavut payroll taxes Employment Insurance premiums, Québec Parental Insurance Plan premiums, Canada/Québec Pension Plan contributions, federal and provincial income taxes, Northwest Territories and Nunavut payroll taxes - no response given  Canada/Québec Pension Plan contributions, Employment Insurance premiums, Québec Parental Insurance Plan premiums, federal and provincial income taxes, Northwest Territories and Nunavut payroll taxes Canada/Québec Pension Plan contributions, Employment Insurance premiums, Québec Parental Insurance Plan premiums, federal and provincial income taxes, Northwest Territories and Nunavut payroll taxes - correct  Québec Parental Insurance Plan premiums, Employment Insurance premiums, Canada/Québec Pension Plan contributions, Northwest Territories and Nunavut payroll taxes, federal and provincial income taxes Québec Parental Insurance Plan premiums, Employment Insurance premiums, Canada/Québec Pension Plan contributions, Northwest Territories and Nunavut payroll taxes, federal and provincial income taxes - no response given  Canada/Québec Pension Plan contributions, Québec Parental Insurance Plan premiums, Employment Insurance premiums, Northwest Territories and Nunavut payroll taxes, federal and provincial income taxes Canada/Québec Pension Plan contributions, Québec Parental Insurance Plan premiums, Employment Insurance premiums, Northwest Territories and Nunavut payroll taxes, federal and provincial income taxes - no response given

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Attempt #2: 1/1(Score: 1/1) Feedback Statutory deductions, which are required by legislation, are withheld from employment income in the following order: Canada/Québec Pension Plan contributions, Employment Insurance premiums, Québec Parental Insurance Plan premiums, federal and provincial income taxes, and Northwest Territories and Nunavut payroll taxes. Question: 2-48 Earnings from employment are: Responses  insurable insurable - no response given  pensionable pensionable - no response given  taxable taxable - no response given  all of the above all of the above - correct Attempt #1: 1/1(Score: 1/1) Feedback Earnings are pensionable, insurable and taxable, and therefore subject to statutory deductions. Question: 2-76 Susan is an employee in Alberta who is paid weekly and earns $1,500.00 per week. She has a taxable car allowance of $41.00 per pay period. The claim codes on her TD1 and TD1AB forms are 3. Calculate her total federal and provincial taxes. 1 $$399.30 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $399.30. Add the weekly earnings and the car allowance less the enhanced portion of the CPP to arrive at the net taxable income. Use the Alberta tax tables for weekly pay and look in the appropriate column for the claim code. Find the range of income under the headings ""From"" and ""Less than"". The federal tax is $275.45 and the provincial tax is $123.85. (Hint: To calculate the net taxable income, calculate and deduct the enhanced portion of the CPP contributions of $14.74 from the pensionable earnings.) Question: 2-104

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The total of an employee's earnings, taxable allowances and taxable benefits, less any deductions allowed by Canada Revenue Agency or Revenu Québec is referred to as: Responses  net pay net pay - no response given  insurable earnings insurable earnings - no response given  gross taxable income gross taxable income - no response given  net taxable income net taxable income - correct Attempt #2: 1/1(Score: 1/1) Feedback Net taxable income is the total of an employee's earnings, taxable allowances and taxable benefits, less any deductions allowed by Canada Revenue Agency or Revenu Québec. Question: 2-130 Jaime works in Manitoba and earns an annual salary of $48,600.00, which is paid bi-weekly. Calculate Jaime's Employment Insurance premium per pay period. 1 $$30.47 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $30.47. 1. Step one is to calculate Jaime's pay period earnings by dividing the annual salary of $48,600.00 by 26. 2. Step two is to multiply the bi-weekly pay period insurable earnings by the current annual Employment Insurance premium rate of 1.63%. 3. The Employment Insurance premium per pay period will be $30.47. Question: 3-14 Business driving refers to any driving by an employee for business purposes not including: Responses  when the employee travels home from a point of call when the employee travels home from a point of call - no response given  driving to existing and prospective clients driving to existing and prospective clients - no response given

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 travelling directly from home to a point of call travelling directly from home to a point of call - no response given  travel between home and work travel between home and work - correct Attempt #1: 1/1(Score: 1/1) Feedback Business driving refers to any driving by an employee for business purposes including: 1) driving to existing and prospective clients, points of call, and other office locations of the employer, 2) travelling directly from home to a point of call, which is not the employer's place of business where the employee usually reports for work and 3) when the employee travels home directly from a point of call. Question: 3-20 Expense reimbursements incurred on behalf of the organization are: Responses  not considered employment income not considered employment income - correct  taxable taxable - no response given  considered employment income considered employment income - no response given  pensionable pensionable - no response given Attempt #2: 1/1(Score: 1/1) Feedback Expense reimbursements are amounts paid to employees to cover any expenses that they have incurred on behalf of the organization while performing their job. For the most part, they are not included in the calculation of an employee's pay as they are part of the organization's cost of doing business. Question: 3-32 Anna has an annual automobile taxable benefit of $7,560.50 and is paid semi-monthly. What is the pay period non-cash taxable benefit? Responses  $0.00 $0.00 - no response given  $290.79 $290.79 - no response given

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 $315.02 $315.02 - correct  $630.04 $630.04 - no response given Attempt #1: 1/1(Score: 1/1) Feedback The pay period benefit is calculated by dividing the annual automobile non-cash taxable benefit by the pay period frequency. $7,560.50 divided by 24 pay periods equals $315.02. Question: 3-60 Helen is reimbursed for the cost of the protective clothing that is legally required for her job. The clothing she bought is not supported by receipts and is a reasonable reimbursement amount. This is considered: Responses  a taxable allowance a taxable allowance - no response given  a cash taxable benefit a cash taxable benefit - no response given  a non-taxable allowance a non-taxable allowance - correct  none of the above none of the above - no response given Attempt #1: 1/1(Score: 1/1) Feedback A reimbursement for protective clothing is not taxable if the amount is reasonable, the employee bought the protective clothing and the law requires the employee to wear the protective clothing on the work site. Question: 3-72 Rachel works in sales and is paid a $350.00 monthly car allowance. As Rachel's allowance does not fully reimburse her expenses for the use of her personal automobile in the month, she no longer tracks the business and personal kilometres. How is Rachel's allowance reported? Responses  Expense reimbursement - not taxable Expense reimbursement - not taxable - no response given  Expense reimbursement - taxable Expense reimbursement - taxable - no response given

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 Reasonable car allowance - not taxable Reasonable car allowance - not taxable - no response given  Unreasonable car allowance - taxable Unreasonable car allowance - taxable - correct Attempt #2: 1/1(Score: 1/1) Feedback Since Rachel does not log her business and personal kilometres, the full monthly car allowance is considered unreasonable and must be reported as a taxable allowance. If Rachel logged her kilometres and the $350.00 allowance did not exceed government-prescribed reasonable guidelines, the payment could have been reported as a non-taxable expense reimbursement. Question: 3-79 A Nova Scotia employer pays 100% of their employees' monthly group term life insurance premium, which is $1.50 per $1,000.00 of coverage based on two (2) times annual salary. Calculate the bi- weekly non-cash taxable benefit for an employee earning $42,000.00 annually. 1 $$58.15 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $58.15. To calculate the bi-weekly non-cash taxable benefit for group term life insurance, multiply the annual salary of $42,000.00 by 2 (two times annual salary), which is $84,000.00 in coverage. Then multiply by $1.50 (the premium amount) and divide by 1000 (premium is based on each $1,000.00 of coverage), which yields a monthly premium of $126.00. The bi-weekly non-cash taxable benefit is calculated by taking the monthly amount of $126.00 multiplied by 12 months and divided by 26 pay periods for a non-cash taxable benefit amount of $58.15. Question: 3-84 An employer pays health care expenses not covered under a group health plan directly to the institution that provided the treatment to an employee. How will this payment affect the employee's taxable earnings? Responses  The payment is subject to Canada/Québec Pension Plan contributions, Employment Insurance and Québec Parental Insurance Plan premiums, federal and provincial income taxes, and payroll taxes The payment is subject to Canada/Québec Pension Plan contributions, Employment Insurance and Québec Parental Insurance Plan premiums, federal and provincial income taxes, and payroll taxes - no response given

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 The payment is subject to Canada/Québec Pension Plan contributions, federal and provincial income taxes, and payroll taxes The payment is subject to Canada/Québec Pension Plan contributions, federal and provincial income taxes, and payroll taxes - correct  The payment is subject to federal and provincial income taxes The payment is subject to federal and provincial income taxes - no response given  The payment does not affect the employee's taxable earnings The payment does not affect the employee's taxable earnings - no response given Attempt #2: 1/1(Score: 1/1) Feedback If an employer pays the cost of an employee's expenses directly to the provider of the treatment, the amount the employer pays would be considered a non-cash taxable benefit subject to Canada/Québec Pension Plan contributions, income taxes and payroll taxes. Question: 3-141 Abdalla drove 25,000 business kilometres this year in his Saskatchewan sales territory and was reimbursed at the government prescribed rates per kilometre. Calculate Abdalla's total reimbursement. 1 $$15800 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $15,800.00. A reasonable car allowance is paid at government prescribed rates. For the first 5,000 business kilometres the reimbursement rate is $0.68 and for each business kilometre thereafter the rate is $0.62. 5,000 kilometres multiplied by $0.68 plus 20,000 (25,000 - 5,000) kilometres multipled by $0.62 equals a reimbursement amount of $15,800.00. Question: 4-6 Calculate the Canada Pension Plan contribution on a death benefit of $20,000.00 for an employee who was paid bi-weekly. Responses  $595.00 $595.00 - no response given  $1,181.99 $1,181.99 - no response given  $1,190.00 $1,190.00 - no response given

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 No withholding required No withholding required - correct Attempt #2: 1/1(Score: 1/1) Feedback There are no withholding requirements for Canada/Québec Pension Plan contributions on death benefits. Death benefits are not considered employment income. Question: 4-66 Québec Parental Insurance Plan premiums are calculated on a Québec employee's: Responses  gross taxable income gross taxable income - no response given  cash taxable benefits cash taxable benefits - no response given  earnings earnings - no response given  insurable earnings insurable earnings - correct Attempt #1: 1/1(Score: 1/1) Feedback Québec Parental Insurance Plan premiums are calculated on a Québec employee's insurable earnings. Question: 4-70 Judy Daley works for Needy Ink in Nunavut. She received a bonus of $2,000.00. Calculate the payroll tax on Judy's bonus. 1 $$40 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $40.00. The Northwest Territories payroll tax is 2% of gross remuneration. Question: 4-73 A death benefit is usually paid as a lump-sum amount to: Responses  a. a beneficiary a. a beneficiary - no response given

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 b. the estate of the deceased employee b. the estate of the deceased employee - no response given  c. the spouse c. the spouse - no response given  d. Either a or b d. Either a or b - correct Attempt #1: 1/1(Score: 1/1) Feedback A death benefit is usually paid as a lump-sum amount to a beneficiary or the estate of the deceased employee. Question: 4-79 Which of the following is required in order to pay directors' fees? Responses  The individual must serve as a member of the board of directors The individual must serve as a member of the board of directors - correct  The individual must serve as a member of the board of directors and must be an employee of the corporation The individual must serve as a member of the board of directors and must be an employee of the corporation - no response given  The individual doesn't necessarily have to serve as a member of the board of directors but must be an employee of the corporation The individual doesn't necessarily have to serve as a member of the board of directors but must be an employee of the corporation - no response given  The individual must be an employee of the corporation The individual must be an employee of the corporation - no response given Attempt #2: 1/1(Score: 1/1) Feedback Directors' fees are paid to individuals who serve as members of a board of directors. Question: 4-83 As chairperson of the Board of Directors, Philippe Jean is paid a quarterly director's fee of $4,500.00. Manually calculate Philippe's Québec Pension Plan contribution on his quarterly fee. He will not reach the annual maximum for Québec Pension Plan contribution on this pay. 1 $$232 Attempt #2: 1/1(Score: 1/1)

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Feedback The correct answer is $232.00. Directors' fees are pensionable. Since the payment is made quarterly, the Québec Pension Plan exemption matching this payroll's normal payroll frequency should not be used. Instead, prorate the annual exemption to a quarterly value $875.00, subtract that quarterly exemption from the quarterly director's fee payment of $4,500.00 and calculate the result times the annual rate of 6.40%. Question: 4-90 The estate of Aisha Gopaul will be receiving a $25,000.00 death benefit from a Saskatchewan- based organization. Calculate the tax to be withheld from this amount. 1 $$3000 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $3,000.00. The first $10,000.00 of a death benefit is exempt from tax. Any lump-sum payment (non-Québec) between $5,000.01 and $15,000.00 is subject to a 20% tax rate. Question: 4-108 Deanna is a Québec employee who previously earned $1,450.00 semi-monthly. This pay she received an increase of $65.00 per pay period. Calculate Deanna's federal income tax on her new net taxable income using a Federal claim code 1. (Hint: When calculating the Net Taxable Income, do not forget to calculate and deduct the enhanced portion of the CPP). 1 $$159.40 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $159.40. To calculate Deanna's federal income tax, add the old salary to the pay increase, look up the new salary amount in the appropriate tax tables, using the correct employee claim/deduction code column. Since there is no retroactive increase indicated, the normal pay period tables can be used. Question: 4-148 Cindy is an employee in Québec who earns $1,600.00 bi-weekly. She has filed a TP-1015.3-V with a deduction code A. Her new pay period salary is $1,650.00 effective 3 pay periods ago. Calculate the provincial income tax on the retroactive pay amount. (Hint: When calculating the Net Taxable Income, do not forget to calculate and deduct the enhanced portion of the CPP). 1 $$27

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Attempt #3: 1/1(Score: 1/1) Feedback The correct answer is $27.00. To calculate tax on retroactive payments: 1. Calculate the employee's new pay period earnings. 2. Calculate the retroactive earnings amount. 3. Determine the provincial income tax on the employee's previous net taxable income. 4. Determine the employee's provincial income tax on the employee's new net taxable income. 5. Subtract the provincial income tax on the previous net taxable income from the provincial tax on the new net taxable income. 6. Multiply the difference by the number of pay periods on which the pay increase was missed. Question: 5-33 Which of the following is not correct? Responses  An employer's contribution to an employee's Registered Retirement Savings Plan is treated as a taxable benefit An employer's contribution to an employee's Registered Retirement Savings Plan is treated as a taxable benefit - no response given  An employee's contributions to a Registered Retirement Savings Plan will reduce their tax liability An employee's contributions to a Registered Retirement Savings Plan will reduce their tax liability - no response given  A Registered Retirement Savings Plan is a pension plan A Registered Retirement Savings Plan is a pension plan - correct  A Registered Retirement Savings Plan is a contract between an individual and an insurer or trustee A Registered Retirement Savings Plan is a contract between an individual and an insurer or trustee - no response given Attempt #2: 1/1(Score: 1/1) Feedback A Registered Retirement Savings Plan is a retirement plan, but is not a pension plan. Question: 5-34 Which of the following employer-paid premiums results in a non-cash taxable benefit to employees in all provinces? Responses  Group health and dental care premiums

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Group health and dental care premiums - no response given  Group short term disability benefit premiums Group short term disability benefit premiums - no response given  Group term life insurance premiums Group term life insurance premiums - correct  Group long term disability benefit premiums Group long term disability benefit premiums - no response given Attempt #2: 1/1(Score: 1/1) Feedback Employer-paid premiums for group term life insurance are a non-cash taxable benefit to the employee both federally and in Québec. Question: 5-62 What is the first category of deductions that must be withheld from an employee's pay? Responses  Union deductions Union deductions - no response given  Statutory deductions Statutory deductions - correct  Legal deductions Legal deductions - no response given  Company-compulsory deductions Company-compulsory deductions - no response given Attempt #2: 1/1(Score: 1/1) Feedback There are five categories of deductions withheld in order of priority. Statutory deductions are mandatory and withheld first. They include Canada/Québec Pension Plan contributions, Employment Insurance premiums, Québec Parental Insurance Plan premiums, income taxes and payroll taxes. Question: 5-116 Information and correspondence regarding an employee's garnishment should be kept separate from personnel and payroll records. Responses  True True - correct  False False - no response given

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Attempt #1: 1/1(Score: 1/1) Feedback Information on employee garnishments falls under privacy legislation. It is recommended that the records regarding a garnishment be kept separate from the employee's regular personnel or payroll records. Question: 6-4 Which of the following determines the length of any notice period that must be given to the employee as well as any payments due on termination? Responses  Revenu Québec Revenu Québec - no response given  Employment/Labour Standards Employment/Labour Standards - correct  Canada Revenue Agency Canada Revenue Agency - no response given  Service Canada Service Canada - no response given Attempt #2: 1/1(Score: 1/1) Feedback Employment/Labour Standards legislate the length of any notice period that must be given to the employee as well as any payments due on termination. Question: 6-15 A retiring allowance does not include: Responses  loss of office compensation loss of office compensation - no response given  amounts individuals receive when their office or employment is terminated, even if the amount is for damages amounts individuals receive when their office or employment is terminated, even if the amount is for damages - no response given  payments in recognition of long service payments in recognition of long service - no response given  legislated wages in lieu of notice per employment or labour standards, with the exception of Québec

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legislated wages in lieu of notice per employment or labour standards, with the exception of Québec - correct Attempt #2: 1/1(Score: 1/1) Feedback A retiring allowance does not include legislated wages in lieu of notice per employment or labour standards (with the exception of Québec), vacation pay, accumulated overtime pay, a death benefit, bonus or incentive pay, commissions, or any payment made where the employee-employer relationship is deemed to exist. Question: 6-67 In Québec, legislated wages in lieu of notice are subject to which statutory deductions? Responses  All deductions except Québec Pension Plan contributions All deductions except Québec Pension Plan contributions - correct  All deductions except Employment Insurance and Québec Parental Insurance Plan premiums All deductions except Employment Insurance and Québec Parental Insurance Plan premiums - no response given  All deductions except Québec Parental Insurance Plan premiums All deductions except Québec Parental Insurance Plan premiums - no response given  All deductions except Employment Insurance premiums All deductions except Employment Insurance premiums - no response given Attempt #2: 1/1(Score: 1/1) Feedback In Québec legislated wages in lieu of noticed are subject to all deductions except Québec Pension Plan contributions. In all other jurisdictions legislated wages in lieu of notice are considered income from employment and are subject to all statutory deductions. Question: 6-71 Helga Tenn is being terminated and will be paid $8,664.00 legislated wages in lieu of notice on a separate cheque. Calculate Helga's Québec Parental Insurance Plan premium. She will not reach the annual maximum premium with this pay. 1 $$42.80 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $42.80. Whether legislated wages in lieu of notice is paid with, or separately from, the employee's final pay, the straight percentage method for Québec Parental Insurance Plan premiums is applied, up to the maximum annual premium amount. Wages in lieu of notice $8,664.00 multiplied by the Québec Parental Insurance Plan rate of 0.494%.

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Question: 6-95 The notice period in weeks for an employee in Alberta with one year of service is: Responses  1 week 1 week - correct  2 weeks 2 weeks - no response given  3 weeks 3 weeks - no response given  No notice period is required No notice period is required - no response given Attempt #2: 1/1(Score: 1/1) Feedback Alberta employees with one year of service are entitled to one week's wages in lieu of notice. Question: 6-108 Sandy's Super-Mart provides group term life insurance, health and dental, and short and long term disability coverage to their employees, but they don't have a pension plan. Sandy's Super-Mart is terminating Vishal Patel but offering to continue his health and dental coverage. The employee- employer relationship has been severed. Responses  True True - correct  False False - no response given Attempt #1: 1/1(Score: 1/1) Feedback The employer is offering to continue only the health and dental coverage for an individual whose employment is being terminated. The organization does not have a pension plan. In this situation, as the employer is providing only health and dental to the terminated employee, the relationship is severed; a termination of employment has occurred. Question: 7-23 Natasha has been employed at Plant Productions for the last 14 years and she is paid weekly. Her job has become obsolete and her employment is being terminated at the end of the week. Natasha earns $735.00 weekly. Upon termination she is being paid 8 weeks of legislated wages in lieu of

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notice and a retiring allowance of $20,000.00. Natasha is also owed $2,940.00 vacation pay. Calculate the insurable earnings to be recorded in Block 15B of the Record of Employment. 1 $$28665 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $28,665.00. Insurable earnings for an employee paid weekly are calculated on the earnings over the last 27 pay periods and include any vacation pay and legislated wages in lieu of notice. The retiring allowance is not recorded as insurable earnings but should be noted in Block 17C under "Other monies". The wages in lieu of notice should also be noted in Block 17C. $735.00 multiplied by 27 pay periods equals $19,845.00 plus 8 weeks' wages in lieu of notice ($5,880.00), plus vacation pay ($2,940.00) equals total insurable earnings $28,665.00. Question: 7-27 An employer is exempt from the requirement to issue a Record of Employment within five days of the interruption of earnings in which of the following situations? Responses  Special arrangements are made with Service Canada where a large number of employees are laid off Special arrangements are made with Service Canada where a large number of employees are laid off - correct  Special arrangements are made with Service Canada for a temporary lay-off not to exceed two weeks Special arrangements are made with Service Canada for a temporary lay-off not to exceed two weeks - no response given  An employee has retired with pension benefits and will not be making an Employment Insurance claim An employee has retired with pension benefits and will not be making an Employment Insurance claim - no response given  All of the above All of the above - no response given Attempt #2: 1/1(Score: 1/1) Feedback When a large number of employees are laid off as in a plant shut-down, special arrangements can be made with the local Service Canada office for issuing the Record of Employment to the affected employees. Question: 7-50

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John White has quit his job after 1 year of working for his employer and was paid semi-monthly. How many pay periods must be shown in Block 15B of the Record of Employment? Responses  7 pay periods 7 pay periods - no response given  13 pay periods 13 pay periods - correct  14 pay periods 14 pay periods - no response given  27 pay periods 27 pay periods - no response given Attempt #2: 1/1(Score: 1/1) Feedback An employee paid semi-monthly who works consecutive pays without an interruption would have the last 13 pay periods shown in Block 15B. Question: 7-73 Max Summers is paid semi-monthly and gave two weeks notice on September 7 of the current year, making his last day of work September 21. What date should be recorded in Block 12 of the Record of Employment? Responses  September 7 of the current year September 7 of the current year - no response given  September 15 of the current year September 15 of the current year - no response given  September 21 of the current year September 21 of the current year - no response given  September 30 of the current year September 30 of the current year - correct Attempt #1: 1/1(Score: 1/1) Feedback Block 12 requires the final pay period ending date to be entered. Max's final pay period ending date is September 30 as semi-monthly employees are always paid up to the last day of the month. Question: 7-77 Which type of earnings would not be insurable for hours on the Record of Employment? Responses

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 Housing, board and lodging allowances Housing, board and lodging allowances - no response given  Shift premiums Shift premiums - no response given  Supplemental unemployment benefits Supplemental unemployment benefits - no response given  All of the above All of the above - correct Attempt #1: 1/1(Score: 1/1) Feedback Housing, board and lodging allowances and shift premiums do not have insurable hours attached to them, but are included in insurable earnings. Supplemental unemployment benefits are not insurable for either hours or earnings. Question: 7-86 When filing an electronic Record of Employment, vacation pay paid on termination would not be recorded in which of the following boxes? Responses  15A 15A - correct  15B 15B - no response given  15C 15C - no response given  17A 17A - no response given Attempt #2: 1/1(Score: 1/1) Feedback Box 15A on a Record of Employment is only used to record insurable hours. Question: 7-96 Janet Lu was hired on October 13, 2000. She went on a two month unpaid sick leave starting in March 1, 2023. The date entered in Block 10 on the Record of Employment (ROE) issued at the time of this sick leave was 13/10/2000. Janet returned to work on May 21, 2023 and then resigned on August 29, 2023 to return to school. What is the date entered in Block 10 on the ROE issued following her resignation? Responses

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 Oct. 13, 2000 Oct. 13, 2000 - no response given  March 1, 2023 March 1, 2023 - no response given  May 21, 2023 May 21, 2023 - correct  Aug. 29, 2023 Aug. 29, 2023 - no response given Attempt #4: 1/1(Score: 1/1) Feedback The date entered in Block 10 - First Day Worked on the ROE, issued following her resignation was May 21, 2023, her first day worked since her last ROE was issued. If a previous ROE has been issued for an employee, this date cannot be any earlier than the date reported on that ROE in Block 11 - Last Day for Which Paid, unless the current ROE is amending a previous ROE and Block 2 is completed. Question: 7-99 How many weeks of insurable earnings are required to be reported in Block 15C for employers with a weekly pay frequency issuing paper Records of Employment? Responses  12 12 - no response given  24 24 - no response given  27 27 - correct  53 53 - no response given Attempt #1: 1/1(Score: 1/1) Feedback Under the Variable Best Weeks program, employers with a weekly payroll frequency are encouraged to report 53 weeks however the requirement is to report 27 weeks of insurable earnings in Block 15C. The additional information would be provided as an attachment to the Records of Employment. Providing the additional information will enable Service Canada to review the detail of the employee's insurable earnings for the full year to isolate the Best Weeks when calculating benefits. Question: 8-8

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Brianna is paid solely by irregular commissions. She is being paid a commission of $2,669.00. It has been 73 days since her last commission was paid in the same calendar year. Calculate Brianna's Canada Pension Plan exemption. 1 $$700 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $700.00. The exemption for an irregular commission payment is calculated by multiplying the annual exemption of $3,500.00 by the number of days between payments in the same calendar year and then divided by the number of days in the calendar year. $3,500.00 multiplied by 73 days divided by 365. Question: 8-10 Elizabeth works in Québec and earned $3,975.00 in commissions for the month of July. Calculate Elizabeth's Québec Parental Insurance Plan premium on this payment. 1 $$19.64 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $19.64. Regardless of the commission payment method, the premiums for Québec Parental Insurance Plan are calculated using the regular pay period method. $3,975.00 multiplied by 0.494%. Question: 8-17 Alka works as a salesperson who is paid irregularly and solely on commission. In the past 52 weeks she has earned total commissions of $104,013.00. Upon termination she also received outstanding vacation pay of $3,792.00. Calculate Alka's insurable earnings to be reported in Block 15B on her Record of Employment (ROE). 1 $$57798.75 Attempt #3: 1/1(Score: 1/1) Feedback The correct answer is $57,798.75. When an employee is paid solely by commission or is paid a salary plus irregular commissions, the employee's insurable earnings, to be reported in Block 15B on the ROE, are calculated as follows:  total insurable earnings paid within the last 52 weeks or since the date of employment (whichever is shorter) excluding payments received because of termination;

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 divide the finding by the lesser of 52 weeks or length of employment to determine the average weekly earnings;  multiply the average weekly earnings by the lesser of 27 weeks or the period of employment;  add additional insurable payments upon termination. Insurable earnings to be reported in Block 15B of Alka's ROE are: $104,013.00 divided by 52 multiplied by 27 plus $3,792.00, which equals $57,798.75. Question: 8-49 Alice works as a salesperson who is paid irregularly and solely on commission. In the past 52 weeks she has earned total commissions of $78,039.00. Upon termination she also received outstanding vacation pay of $2,527.00. Calculate Alice's insurable earnings to be reported in Block 15B on her Record of Employment (ROE). 1 $$43047.25 Attempt #4: 1/1(Score: 1/1) Feedback The correct answer is $43,047.25. When an employee is paid solely by commission or is paid a salary plus irregular commissions, the employee's average weekly earnings, to be reported in Block 15B on the ROE, are calculated as follows:  total all insurable earnings paid within the last 52 weeks or since the date of employment (whichever is shorter) excluding payments received because of termination;  divide it by the lesser of 52 weeks or length of employment to determine the average weekly earnings;  multiply the average weekly earnings by the lesser of 27 weeks or the period of employment;  add the other insurable earnings received because of termination. Insurable earnings to be reported in Block 15B of Alice's ROE are: ($78,039.00 divided by 52 multiplied by 27 + $2,527.00), which equals $43,047.25 . Question: 8-55 Brandy, hired in 2009, is an irregularly paid commissioned employee who has been terminated. Her employer has a bi-weekly payroll frequency, issues paper Records of Employment and does not follow the Variable Best Weeks initiative. Her average weekly earnings are $962.00 and she received vacation pay upon termination in the amount of $750.00. Block 15C must report: Responses  P.P. 1 as $962.00 and P.P. 2 to 53 as $962.00 P.P. 1 as $962.00 and P.P. 2 to 53 as $962.00 - no response given  P.P. 1 as $1,712.00 and P.P. 2 to 53 as $962.00 P.P. 1 as $1,712.00 and P.P. 2 to 53 as $962.00 - no response given

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 Block 15C does not need to be completed Block 15C does not need to be completed - correct  P.P. 1 to 27 as $989.78 P.P. 1 to 27 as $989.78 - no response given Attempt #2: 1/1(Score: 1/1) Feedback Since Brandy is an irregularly paid commissioned employee, her employer is required to issue her paper Record of Employment under weekly rules rather than bi-weekly. Her employer has chosen not to follow the Variable Best Weeks initiative, therefore Block 15C does not need to be completed. Question: 8-64 Calculate the Nunavut Payroll Tax on a commission payment of $3,750.00. 1 $$75 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $75.00. Where a commission employee’s remuneration is subject to the Northwest Territory and/or Nunavut Payroll Tax, the commission payments would also be subject to the 2% payroll tax. $3,750.00 * 2% = $75.00 Question: 1-14 In which of the following situations would an employee qualify for a tax credit on a federal TD1 Personal Tax Credit Return form? Responses  Employee over the age of 65 Employee over the age of 65 - no response given  Employee is disabled Employee is disabled - no response given  Employee qualifies for pension income amount Employee qualifies for pension income amount - no response given  All of the above All of the above - correct Attempt #1: 1/1(Score: 1/1) Feedback In addition to the basic personal tax credit amount, employees may claim other credits on the federal or provincial/territorial forms, or both, that will reduce their income tax withholdings at source such as

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for being over age 65, receiving a pension, being disabled, being a student or supporting a dependent student enrolled in post-secondary studies, supporting a dependant or an infirm dependant, being a caregiver. Question: 1-25 In order to receive a reduction in federal income tax deductions and provincial income tax deductions outside of Québec, employees must apply to the Canada Revenue Agency for a reduction using the form: Responses  T2201 T2201 - no response given  TD1 TD1 - no response given  T1213 T1213 - correct  TP-1015.3-V TP-1015.3-V - no response given Attempt #2: 1/1(Score: 1/1) Feedback An individual must fill out form T1213 to reduce their federal income tax and provincial income tax (outside Québec) deducted from each pay cheque. This form is called a Request to Reduce Tax Deductions at Source. Question: 2-2 Alexis earns $1,250.00 bi-weekly and works 35 hours each pay period. Calculate Alexis' hourly rate of pay. 1 $$35.71 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $35.71. The formula used to calculate an employee's hourly rate is the salary per pay period divided by the number of normal hours worked in each pay period. $1,250.00 divided by 35 hours. Question: 2-8

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Logan works for an Ontario employer and qualifies for overtime pay. He is paid weekly and worked 46 hours this pay period. He earns $18.30 per hour. His overtime is paid at one and one-half times his regular rate of pay. Calculate Logan's gross earnings. 1 $$860.10 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $860.10. The formula used to calculate overtime pay in the province of Ontario is one and one-half times regular rate of pay for hours worked in excess of 44 per week. Logan's gross earnings are calculated as regular earnings of $18.30 multiplied by 44 hours, plus overtime earnings of $18.30 multiplied by one and one-half multiplied by two overtime hours equals $860.10. Question: 2-14 Liz earned $225.00 in overtime this pay period that will be paid on a separate cheque from her regular salary. Calculate Liz's Canada Pension Plan contribution on the overtime payment. 1 $$13.39 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $13.39. The formula for calculating Canada Pension Plan contributions on a separate cheque is: Pensionable earnings multiplied by the annual Canada Pension Plan rate. Payments made on a separate cheque should not have the pay period exemption applied prior to calculating the contribution amount. $225.00 multiplied by 5.95% which equals $13.39. Question: 2-25 On July 15, 2023, Stephen received his annual bonus. What type of payment is this? Responses  Non-regular Non-regular - correct  Established Established - no response given  Unestablished Unestablished - no response given  Regular Regular - no response given

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Attempt #2: 1/1(Score: 1/1) Feedback Non-regular payments have no established frequency, for example, an annual bonus or retroactive adjustment. Question: 2-66 Bev works in Ontario and her vacationable earnings are $43,000.00. She is entitled to four weeks' vacation. Calculate Bev's vacation pay. Responses  $1,720.00 $1,720.00 - no response given  $2,580.00 $2,580.00 - no response given  $3,307.69 $3,307.69 - no response given  $3,440.00 $3,440.00 - correct Attempt #2: 1/1(Score: 1/1) Feedback The formula used to calculate an employee's vacation pay in Ontario is vacationable earnings multiplied by the vacation percentage entitlement. $43,000.00 multiplied by 8%. Question: 2-67 Dale worked 43 hours per week and earns $16.00 per hour. The organization's policy states that overtime is payable at 1.5 times per hour after working 40 hours per week. Calculate the overtime pay for the week. Responses  $48.00 $48.00 - no response given  $72.00 $72.00 - correct  $96.00 $96.00 - no response given  Overtime pay is not applicable Overtime pay is not applicable - no response given Attempt #1: 1/1(Score: 1/1) Feedback

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Employers are not required to pay overtime rates until the employee has reached the overtime threshold established by the jurisdiction; employers can pay the employee's regular rate for all hours up to the threshold. The organization's policy or a collective agreement may provide for the payment of overtime rates after the standard organization's hours are worked. $16.00 multiplied by 1.5 multiplied by 3 hours. Question: 2-68 Shift premiums can be calculated as: Responses  a percentage of the hourly rate per hour worked on shift a percentage of the hourly rate per hour worked on shift - no response given  a fixed dollar amount per hour worked on the shift a fixed dollar amount per hour worked on the shift - no response given  a fixed dollar amount per shift worked a fixed dollar amount per shift worked - no response given  all of the above all of the above - correct Attempt #2: 1/1(Score: 1/1) Feedback Employers can use various formulas for calculating shift premiums; these formulas may be established through the organization's policy or required by a collective agreement. Shift premiums can be calculated as a percentage of the hourly rate per hour worked on shift, a fixed dollar amount per hour worked on the shift or a fixed dollar amount per shift worked. Question: 2-90 An employee is paid $500.00 to cover the cost of personal living expenses associated with their employment. This is an example of: Responses  a benefit a benefit - no response given  an allowance an allowance - correct  an expense reimbursement an expense reimbursement - no response given  none of the above none of the above - no response given Attempt #2: 1/1(Score: 1/1) Feedback

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Allowances are additional dollar amounts paid to employees for the use, or anticipated use, of their personal property for business purposes. Allowances can also be provided to employees to cover the cost of personal living expenses associated with employment. Question: 2-122 John is paid $12.00 for each basket of blueberries picked in the week. The type of regular earnings for this payment is: Responses  shift premiums shift premiums - no response given  daily rate daily rate - no response given  commission commission - no response given  piecework piecework - correct Attempt #1: 1/1(Score: 1/1) Feedback Piecework is a rate of pay earned per unit of production regardless of the length of time taken. This type of payment is common in the garment and fruit harvesting industries. Question: 2-125 JD Manufacturing's union contract states that employees must be paid 1.5 times their hourly rate for all hours over 40 hours in a week. Beatrice who earns $18.30 per hour has worked 48 hours this week. Calculate Beatrice's gross pay for this week. Responses  $906.51 $906.51 - no response given  $915.06 $915.06 - no response given  $951.60 $951.60 - correct  $960.15 $960.15 - no response given Attempt #2: 1/1(Score: 1/1) Feedback The formula used to calculate overtime pay is one and one-half times regular rate of pay for hours worked in excess of 40 per week. Beatrice's gross earnings are calculated as regular earnings of

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$18.30 multiplied by 40 hours, plus overtime earnings of $18.30 multiplied by one and one-half multiplied by 8 overtime hours equals $951.60. Question: 3-14 Business driving refers to any driving by an employee for business purposes not including: Responses  when the employee travels home from a point of call when the employee travels home from a point of call - no response given  travelling directly from home to a point of call travelling directly from home to a point of call - no response given  travel between home and work travel between home and work - correct  driving to existing and prospective clients driving to existing and prospective clients - no response given Attempt #1: 1/1(Score: 1/1) Feedback Business driving refers to any driving by an employee for business purposes including: 1) driving to existing and prospective clients, points of call, and other office locations of the employer, 2) travelling directly from home to a point of call, which is not the employer's place of business where the employee usually reports for work and 3) when the employee travels home directly from a point of call. Question: 3-25 The rate for calculating the operating cost benefit for employees who are engaged in selling or leasing automobiles is reduced to: Responses  $0.30 per personal kilometre driven $0.30 per personal kilometre driven - correct  $0.33 per personal kilometre driven $0.33 per personal kilometre driven - no response given  $0.68 per personal kilometre driven $0.68 per personal kilometre driven - no response given  none of the above none of the above - no response given Attempt #2: 1/1(Score: 1/1) Feedback The rate for calculating the operating cost benefit for employees who are engaged in selling or leasing automobiles is reduced to $0.30 for personal kilometres driven.

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Question: 3-60 Helen is reimbursed for the cost of the protective clothing that is legally required for her job. The clothing she bought is not supported by receipts and is a reasonable reimbursement amount. This is considered: Responses  a taxable allowance a taxable allowance - no response given  a cash taxable benefit a cash taxable benefit - no response given  a non-taxable allowance a non-taxable allowance - correct  none of the above none of the above - no response given Attempt #2: 1/1(Score: 1/1) Feedback A reimbursement for protective clothing is not taxable if the amount is reasonable, the employee bought the protective clothing and the law requires the employee to wear the protective clothing on the work site. Question: 3-67 Which of the following would be reported as an employee's car allowance? Responses  A flat rate paid to an employee monthly or per pay period A flat rate paid to an employee monthly or per pay period - no response given  A per kilometre rate of $0.69 paid to an employee A per kilometre rate of $0.69 paid to an employee - no response given  Issuance of a credit card to employees for gas purchases Issuance of a credit card to employees for gas purchases - no response given  All of the above All of the above - correct Attempt #1: 1/1(Score: 1/1) Feedback Car allowances can be provided as a flat amount, a fixed amount per business kilometer driven that is higher or lower than the government-prescribed rate or a credit card for gas purchases. Question: 3-82

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In which jurisdictions are employer-paid premiums for non-group plan benefits considered to be a non-cash taxable benefit? Responses  British Columbia and Alberta British Columbia and Alberta - no response given  Ontario and Québec Ontario and Québec - no response given  Northwest Territories and Nunavut Northwest Territories and Nunavut - no response given  All jurisdictions All jurisdictions - correct Attempt #1: 1/1(Score: 1/1) Feedback Employer-paid premiums for a non-group plan are considered a non-cash taxable benefit in all jurisdictions. A non-group plan is one that generally does not cover a group or association of employees. When the benefit is taxable it is also pensionable for Canada/Québec Pension Plan contributions; however, as it is a non-cash benefit, it is not insurable and no Employment Insurance or Québec Parental Insurance Plan premiums are deducted. Question: 3-88 Which provinces fund health care services through general tax revenues? Responses  Northwest Territories, Nunavut, Yukon, Alberta, Saskatchewan, New Brunswick, Nova Scotia and Prince Edward Island Northwest Territories, Nunavut, Yukon, Alberta, Saskatchewan, New Brunswick, Nova Scotia and Prince Edward Island - correct  Manitoba, Newfoundland and Labrador, Ontario, Québec and Prince Edward Island Manitoba, Newfoundland and Labrador, Ontario, Québec and Prince Edward Island - no response given  British Columbia, Alberta, Ontario, Québec and Manitoba British Columbia, Alberta, Ontario, Québec and Manitoba - no response given  All jurisdictions All jurisdictions - no response given Attempt #2: 1/1(Score: 1/1) Feedback Health care is funded through general taxation revenues in the jurisdictions of Northwest Territories, Nunavut, Yukon, Alberta, Saskatchewan, New Brunswick, Nova Scotia and Prince Edward Island. Question: 3-95

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Which of the items listed is not correct? Responses  Where the employer owns the land on which the employee is parking, no taxable benefit exists Where the employer owns the land on which the employee is parking, no taxable benefit exists - correct  Free or subsidized parking provided to a physically disabled employee is not taxable Free or subsidized parking provided to a physically disabled employee is not taxable - no response given  Parking for businesses operating from a shopping centre or industrial park is not taxable Parking for businesses operating from a shopping centre or industrial park is not taxable - no response given  Where parking fees are taxable, the benefit is subject to Goods and Services Tax and Harmonized Sales Tax where applicable Where parking fees are taxable, the benefit is subject to Goods and Services Tax and Harmonized Sales Tax where applicable - no response given Attempt #2: 1/1(Score: 1/1) Feedback Where the employer owns the land on which the employee is parking, the fair market value of the parking space is the value of the non-cash taxable benefit. Fair market value is determined by finding the cost of similar parking in the same vicinity as the work location. Question: 3-149 Jack was provided with a company-leased automobile that was available to him for 365 days. The monthly lease cost was $352.00, which includes all applicable sales taxes. Jack drove a total of 34,000 kilometres on the vehicle, which included 26,800 personal kilometres. Calculate the standby charges for Jack. 1 $$2816 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $2,816.00. The prescribed formula for calculating the standby charge for a company-leased automobile is two-thirds of the monthly lease cost of the automobile plus sales taxes times availability. Two-thirds multiplied by $352.00, which includes all applicable sales taxes, multiplied by 12 equals $2,816.00. Question: 4-11 Erin works in Manitoba and is due to receive a work-related bonus of $1,500.00. This bonus will be paid on the same cheque with her regular semi-monthly salary of $800.00. Calculate Erin's

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Employment Insurance premium on the bonus and salary. She will not reach the annual maximum premium with this payment. 1 $$37.49 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $37.49. There is no exemption to consider when calculating Employment Insurance premiums; therefore, when a non-regular payment is paid with a regular salary or wages payment you would add the insurable earnings and multiply by the Employment Insurance rate. In this scenario you will take her regular salary of $800.00 and add the bonus of $1,500.00, since they are both being paid on the same cheque, and multiply it by the current Employment Insurance annual rate of 1.63%. Question: 4-27 Calculate the tax on a death benefit payable to the widower of an employee for $25,000.00 in Prince Edward Island. 1 $$3000 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $3,000.00. Death benefits are taxed using the lump-sum tax rates; however, the first $10,000.00 of a death benefit is exempt from tax. For a $25,000.00 death benefit, only $15,000.00 would be subject to tax at the lump-sum tax rates. The combined federal and provincial tax rate for a payment of up to $15,000.00 is 20% in all provinces except Québec. Question: 4-41 The lump-sum tax method is used when calculating income taxes on: Responses  vacation pay when no time was taken vacation pay when no time was taken - no response given  death benefits death benefits - correct  pre-employment bonus pre-employment bonus - no response given  retroactive increase retroactive increase - no response given

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Attempt #2: 1/1(Score: 1/1) Feedback The lump-sum tax method is the government-prescribed method for calculating income tax on death benefits. Question: 4-50 Salt and Sea Ltd.'s collective agreement expired on December 31 of last year. They renegotiated a new collective agreement that was ratified on February 1 of this year. Included in the new collective agreement was an increase of wages backdated to the beginning of the contract period of January 1 of this year. What type of delayed payment of earnings is this? Responses  Retroactive increase Retroactive increase - correct  Retroactive adjustment Retroactive adjustment - no response given  Bonus Bonus - no response given  Reinstatement payment Reinstatement payment - no response given Attempt #2: 1/1(Score: 1/1) Feedback A retroactive increase is required when an increase in wages is awarded and the effective date is backdated, for example, where the signing of a new contract occurs after the expiry date of the old contract. Question: 4-55 What is the 2023 monthly exemption for Canada Pension Plan contributions? 1 $$291.66 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $291.66. The pay period exemption is the year's basic exemption ($3,500.00) divided by the number of pays per year. Note that this value is not rounded. Question: 4-60 Nelly Lighting Limited will be paying Darren a bonus of $2,500.00 on March 12th, separately from his regular monthly pay. Calculate Darren's Canada Pension Plan contribution on the bonus. He will not reach the annual maximum Canada Pension Plan contribution with this payment.

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1 $$148.75 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $148.75. If the non-regular payment is paid separately from the regular salary or wages payment, the manual calculation must be used, without applying the pay period exemption, as the exemption would have been applied when calculating the Canada/Québec Pension Plan contributions on the regular pay period pensionable earnings. Question: 4-63 What is the annual employee maximum for the Québec Employment Insurance premium? 1 $$781.05 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $781.05. The 2023 annual employee maximum for the Québec Employment Insurance premium is determined by multiplying the annual maximum insurable earnings ($61,500.00) by the rate (1.27%) which yields $781.05. Question: 4-64 Jean-Claude is receiving a retroactive adjustment on his monthly pay due to paperwork being delayed. Jean-Claude's total retroactive adjustment is $832.40 that will be paid together on the same cheque with his new monthly salary of $3,221.24. Calculate Jean-Claude's Québec Employment Insurance premium for this pay. He will not reach the annual maximum premium with this payment. 1 $$51.48 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $51.48. To calculate the Employment Insurance premiums for a Québec employee, take the insurable earnings (regular salary plus retroactive adjustment) and multiply that by the current year's Employment Insurance rate. Question: 4-80 Which statutory deductions are withheld from directors' fees paid by a private organization? Responses  Canada/Québec Pension Plan contributions, Québec Parental Insurance Plan premiums, federal and provincial income taxes, and Northwest Territories/Nunavut payroll taxes

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Canada/Québec Pension Plan contributions, Québec Parental Insurance Plan premiums, federal and provincial income taxes, and Northwest Territories/Nunavut payroll taxes - correct  Canada/Québec Pension Plan contributions, Employment Insurance premiums, Québec Parental Insurance Plan premiums, federal and provincial income taxes, and Northwest Territories/Nunavut payroll taxes Canada/Québec Pension Plan contributions, Employment Insurance premiums, Québec Parental Insurance Plan premiums, federal and provincial income taxes, and Northwest Territories/Nunavut payroll taxes - no response given  Employment Insurance premiums, Québec Parental Insurance Plan premiums, federal and provincial income taxes, and Northwest Territories/Nunavut payroll taxes Employment Insurance premiums, Québec Parental Insurance Plan premiums, federal and provincial income taxes, and Northwest Territories/Nunavut payroll taxes - no response given  None of the above None of the above - no response given Attempt #2: 1/1(Score: 1/1) Feedback The following statutory deductions will be withheld: Canada/Québec Pension Plan contributions, Québec Parental Insurance Plan premiums, federal and provincial income taxes, and Northwest Territories/Nunavut payroll taxes. Directors' fees are not considered insurable for Employment Insurance premiums when paid by a private organization. Only directors' fees paid to a director of a crown corporation listed in Schedule III of the Financial Administration Act are insurable for Employment Insurance premiums. Question: 4-114 Directors' fees paid to a director of a crown corporation listed in Schedule III of the Financial Administration Act are subject to which of the following statutory deductions? Responses  Canada/Québec Pension Plan, Employment Insurance, Québec Parental Insurance Plan Canada/Québec Pension Plan, Employment Insurance, Québec Parental Insurance Plan - no response given  Canada/Québec Pension Plan, Employment Insurance, Québec Parental Insurance Plan, federal and provincial income taxes, Northwest Territories/Nunavut payroll taxes Canada/Québec Pension Plan, Employment Insurance, Québec Parental Insurance Plan, federal and provincial income taxes, Northwest Territories/Nunavut payroll taxes - correct  Northwest Territories/Nunavut payroll taxes Northwest Territories/Nunavut payroll taxes - no response given  federal and provincial income taxes federal and provincial income taxes - no response given Attempt #2: 1/1(Score: 1/1)

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Feedback Directors' fees are considered: pensionable for Canada/Québec Pension Plan contributions, insurable for Employment Insurance premiums (when paid to a director of a crown corporation listed in Schedule III of the Financial Administration Act ) and Québec Parental Insurance Plan premiums, taxable and subject to federal and provincial income taxes, and Northwest Territories and Nunavut payroll taxes. Question: 4-126 John receives a quarterly bonus of $600.00 which is paid with his regular pay period earnings. What method would be used to calculate his federal and provincial taxes? Responses  Bonus tax method Bonus tax method - correct  Retroactive tax method Retroactive tax method - no response given  Regular Pay Period Tax Tables Regular Pay Period Tax Tables - no response given  Lump sum tax method Lump sum tax method - no response given Attempt #2: 1/1(Score: 1/1) Feedback The bonus tax method is the government-prescribed method for calculating income tax withholdings on bonus payments or payments of vacation pay with no time taken. It can also be used to calculate the income tax withholding on other types of non-regular payments. Question: 4-143 Rachel is an employee in Alberta who earns $850.00 weekly. She has filed TD1 and TD1AB forms with claim code 2. This pay she is receiving a pay increase of $60.00 per pay. The increase was effective four pay periods ago. Calculate the income tax on the retroactive increase paid on a separate cheque. (Hint: When calculating the Net Taxable Income, do not forget to calculate and deduct the enhanced portion of the CPP). 1 $$80 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $80.00. To calculate tax on retroactive payments: Calculate the employee's new pay period net taxable income ($842.17 plus $59.40 equals $901.57). Calculate the retroactive earnings amount ($60.00 multiplied by 4 equals $NaN). Determine the federal and provincial income taxes on the employee's previous net taxable income, respectively $116.90 and $55.65. Determine the employee's federal and provincial income taxes on the employee's new net taxable income,

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respectively $131.00 and $61.55. Subtract the federal and provincial income taxes on the previous net taxable income from the federal and provincial taxes on the new net taxable income, $14.10 is the federal tax difference and $5.90 is the provincial tax difference. Multiply the difference by the 4 lapsed pay periods for a federal tax of $56.40 and a provincial tax of $23.60. Total income tax on the retroactive pay equals $80.00. (Note the headings in the federal tax tables ""From"" and ""Less Than""). Question: 4-149 Jeannie who works in Québec is paid a weekly salary of $740.00. In May she received a bonus of $500.00 for meeting her previous year's targets. In August she received second bonus of $800.00. She has filed a TP-1015.3-V with a deduction code B. Calculate the Québec income tax on her second bonus. (Hint: When calculating the Net Taxable Income, do not forget to calculate and deduct the enhanced portion of the CPP). 1 $$117 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $117.00. To calculate income taxes using the bonus tax method when there is more than one bonus in a year: Divide the current bonus amount by the pay period frequency ($792.00 divided by 52 equals $15.23). Divide the previous year-to-date bonus by the pay period frequency ($495.00 divided by 52 weeks equals $9.52). Add the total of step 1 and step 2 ($24.75). Add the amount of step 3 ($24.75) to the employee's regular pay period net taxable income ($733.27). Add the amount from Step 2 to the employee's regular pay period net taxable income ($9.52 plus $733.27). Determine the Québec income tax on the regular net taxable income $733.27 plus both prorated bonuses ($24.75). Determine the Québec income tax on the regular net taxable income ($733.27) plus the prorated previous bonus ($9.52). Subtract the Step 7 Québec income tax from the Step 6 Québec income taxes. Multiply the results by the pay period frequency to determine the tax to withhold on the current bonus. Question: 5-38 Jacqueline works for an employer in Ontario who provides all employees with optional life insurance coverage at a monthly rate including taxes of $0.32 per $1,000.00 of insurance coverage. Jacqueline has enrolled for $200,000.00 of coverage. Calculate Jacqueline's bi-weekly payroll deduction. 1 $$29.54 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $29.54. The optional coverage amount of $200,000.00 multiplied by the premium rate of $0.32 divided by $1,000.00 equals the monthly premium of $64.00. Multiply the monthly premium by 12 months to yield an annual premium of $768.00. Divide the annual premium by 26 pay periods to get the bi-weekly deduction of $29.54.

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Question: 5-45 By the authority of which act can the Canada Revenue Agency garnish the wages of an employee who has failed to pay Employment Insurance premiums, Canada Pension Plan contributions or income tax deductions? Responses  The Employment Insurance Act The Employment Insurance Act - no response given  The Canada Pension Plan Act The Canada Pension Plan Act - no response given  The Creditors' Relief Act The Creditors' Relief Act - no response given  The Income Tax Act The Income Tax Act - correct Attempt #2: 1/1(Score: 1/1) Feedback By authority of the Income Tax Act , the Canada Revenue Agency may garnish the wages of an employee who has failed to pay their income taxes or any amounts that are payable under the Employment Insurance Act or the Canada Pension Plan Act . Question: 5-48 Thelma is 17 years old and works in Québec and earns $1,500.00 bi-weekly. Thelma pays union dues of $22.00 each pay and a special union assessment of $9.00 for the new union hall being built. Thelma is also required to pay a $20.00 initiation fee this pay for her new membership in the union. She also contributes $50.00 from each pay into her Registered Retirement Savings Plan. Calculate Thelma's net Québec taxable income. 1 $$1450 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $1,450.00. Thelma's net Québec taxable income will be the total of her regular earnings of $1,500.00 less her Registered Retirement Savings Plan contribution of $50.00 = $1,450.00. The deduction for union dues, initiation fees and the special union assessment will not reduce her net provincial taxable earnings. In this case, the net provincial taxable income will differ from the net federal taxable income. Question: 5-49

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Registered Retirement Savings Plan contribution limits are based on the lesser of: 18% of the employee's previous year's earned income or the maximum annual Registered Retirement Savings Plan limit less pension adjustments, less past service pension adjustments, plus any pension adjustment reversals, plus any unused contribution room carried forward from previous years. Responses  True True - correct  False False - no response given Attempt #1: 1/1(Score: 1/1) Feedback Registered Retirement Savings Plan contribution limits are based on the lesser of: 18% of the employee's previous year's earned income or the maximum annual Registered Retirement Savings Plan limit less pension adjustments, less past service pension adjustments, plus any pension adjustment reversals, plus any unused contribution room carried forward from previous years. Question: 5-81 Company-compulsory deductions may include: Responses  group benefit plan premiums group benefit plan premiums - no response given  registered pension plan (RPP) contributions registered pension plan (RPP) contributions - no response given  voluntary retirement savings plan (VRSP) contributions voluntary retirement savings plan (VRSP) contributions - no response given  all of the above all of the above - correct Attempt #1: 1/1(Score: 1/1) Feedback Company-compulsory deductions may include registered pension plan (RPP) contributions, group Registered Retirement Savings Plan (RRSP) contributions, voluntary retirement savings plan (VRSP) contributions or group benefit plan premiums. Question: 5-99 Company-compulsory deductions do not include: Responses  Third Party Garnishment Orders Third Party Garnishment Orders - correct

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 Group Registered Retirement Savings Plan (RRSP) contributions Group Registered Retirement Savings Plan (RRSP) contributions - no response given  Group benefit plan premiums Group benefit plan premiums - no response given  Registered Pension Plan (RPP) contributions Registered Pension Plan (RPP) contributions - no response given Attempt #2: 1/1(Score: 1/1) Feedback Company-compulsory deductions may include provincial health care premiums, Registered Pension Plan (RPP) contributions, Group Registered Retirement Savings Plan (RRSP) contributions, and group benefit plan premiums. Question: 6-27 Calculate the Québec Parental Insurance Plan premium on a retiring allowance of $12,000.00 paid to an employee in Laval, Québec. Responses  $59.28 $59.28 - no response given  $152.40 $152.40 - no response given  $195.60 $195.60 - no response given  Not subject to Québec Parental Insurance Plan premiums Not subject to Québec Parental Insurance Plan premiums - correct Attempt #2: 1/1(Score: 1/1) Feedback Retiring allowances are not considered income from employment, and therefore are not subject to Québec Parental Insurance Plan premiums. Question: 6-55 In Québec, which of the following types of earnings is not considered to be vacationable? Responses  Work-related bonuses Work-related bonuses - no response given  Statutory holiday pay Statutory holiday pay - no response given  Sick pay

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Sick pay - no response given  Discretionary bonus Discretionary bonus - correct Attempt #1: 1/1(Score: 1/1) Feedback Québec considers the following types of earnings to be vacationable: regular wages or salary, overtime pay, work-related bonuses, legislated wages in lieu of notice, statutory holiday pay, sick pay, and previously paid vacation pay. Question: 6-62 What is the maximum number of weeks in severance an employee in Ontario can receive? Responses  12 weeks of regular wages 12 weeks of regular wages - no response given  24 weeks of regular wages 24 weeks of regular wages - no response given  26 weeks of regular wages 26 weeks of regular wages - correct  52 weeks of regular wages 52 weeks of regular wages - no response given Attempt #1: 1/1(Score: 1/1) Feedback The maximum severance payment is 26 weeks of regular wages. Question: 6-83 Which government body must be informed of a termination if there is a Requirement to Pay or a Garnishment Order? Responses  Service Canada Service Canada - no response given  Canada Revenue Agency or Revenu Québec Canada Revenue Agency or Revenu Québec - correct  Workers' Compensation Workers' Compensation - no response given  Pension plan administrators and insurance carriers Pension plan administrators and insurance carriers - no response given Attempt #2: 1/1(Score: 1/1)

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Feedback The Canada Revenue Agency or Revenu Québec must be informed of a termination if there is a Requirement to Pay or a Garnishment Order. Question: 6-95 The notice period in weeks for an employee in Alberta with one year of service is: Responses  1 week 1 week - correct  2 weeks 2 weeks - no response given  3 weeks 3 weeks - no response given  No notice period is required No notice period is required - no response given Attempt #2: 1/1(Score: 1/1) Feedback Alberta employees with one year of service are entitled to one week's wages in lieu of notice. Question: 6-108 Sandy's Super-Mart provides group term life insurance, health and dental, and short and long term disability coverage to their employees, but they don't have a pension plan. Sandy's Super-Mart is terminating Vishal Patel but offering to continue his health and dental coverage. The employee- employer relationship has been severed. Responses  False False - no response given  True True - correct Attempt #1: 1/1(Score: 1/1) Feedback The employer is offering to continue only the health and dental coverage for an individual whose employment is being terminated. The organization does not have a pension plan. In this situation, as the employer is providing only health and dental to the terminated employee, the relationship is severed; a termination of employment has occurred. Question: 7-60

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Janet Alder has worked for Rising Star Productions for 2 years. She is paid weekly and works 37.50 hours per week. She was laid off due to a work shortage. What are Janet's total insurable hours to be reported in Block 15A on her Record of Employment? Responses  525 hours 525 hours - no response given  1013 hours 1013 hours - no response given  1950 hours 1950 hours - no response given  1988 hours 1988 hours - correct Attempt #2: 1/1(Score: 1/1) Feedback For a weekly pay period, 53 pay periods of insurable hours is required to be reported in Block 15A. Question: 7-61 Heather is leaving work on maternity leave. Her maternity leave will start on June 4 of the current year and she is due to have her baby on June 9. She decided to take a two week paid vacation prior to her leave starting on May 21 of the current year. What is the date to be entered in Block 11 on the Record of Employment (using the current year calendar provided)? Responses  May 21 of the current year May 21 of the current year - no response given  June 1 of the current year June 1 of the current year - correct  June 9 of the current year June 9 of the current year - no response given  June 11 of the current year June 11 of the current year - no response given Attempt #2: 1/1(Score: 1/1) Feedback Block 11 is the last day for which the employee was paid; this would normally be the last day of work. In a situation where the employment relationship extends beyond the last day of work, for example, an employee going on paid vacation prior to maternity leave, enter the last day of the paid vacation leave. Question: 7-75

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A paper Record of Employment must be issued within five calendar days in which of the following situations? Responses  The employee did not work for a period of 30 calendar days The employee did not work for a period of 30 calendar days - no response given  The employee is no longer on the employer's active employment list The employee is no longer on the employer's active employment list - no response given  The Record of Employment is requested by the employee and an interruption of earnings has occurred The Record of Employment is requested by the employee and an interruption of earnings has occurred - no response given  All of the above All of the above - correct Attempt #2: 1/1(Score: 1/1) Feedback A Record of Employment must be issued within five calendar days if the Record of Employment is requested by Service Canada, the Record of Employment is requested by the employee and an interruption of earnings has occurred, the employee is no longer on the employer's active employment list, or the employee did not work for a period of 30 calendar days. Question: 8-19 Commissions are: Responses  values attributed to the employees for dollars paid on their behalf values attributed to the employees for dollars paid on their behalf - no response given  dollar amounts an employee earns for selling the company's goods or services dollar amounts an employee earns for selling the company's goods or services - correct  salaries paid on a regular basis salaries paid on a regular basis - no response given  a bonus paid to an employee a bonus paid to an employee - no response given Attempt #2: 1/1(Score: 1/1) Feedback Commissions are the dollar amounts an employee earns for selling the company's goods or services. Question: 8-36

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Julia is a commissioned salesperson who sells cameras and is paid $2,000.00 for each camera she sells. What is the name of this method of calculating commissions? Responses  Multiple rates per target Multiple rates per target - no response given  Fixed amount per sale Fixed amount per sale - correct  Advance Advance - no response given  Straight percentage of sales Straight percentage of sales - no response given Attempt #2: 1/1(Score: 1/1) Feedback Commission earnings calculated using the fixed amount per sale method are based on a set dollar amount for each sale. The formula is commission equals fixed dollar amount multiplied by the number of items sold. Question: 1-11 A confidentiality agreement is most common for employment in which of the following occupations? Responses  Payroll services and administration Payroll services and administration - no response given  Computer and Internet companies Computer and Internet companies - correct  Human resources Human resources - no response given  Benefit plan administration Benefit plan administration - no response given Attempt #2: 1/1(Score: 1/1) Feedback A confidentiality agreement is often used in the high-tech industry, particularly in computer and Internet companies, to protect proprietary information such as intellectual property. Question: 1-13 A letter of authority from the Canada Revenue Agency or Revenu Québec is required to reduce personal income tax deductions in which of the following situations? Responses

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 An employee is over the age of 65 and can apply for a full age credit An employee is over the age of 65 and can apply for a full age credit - no response given  An employee has excess tax deductions because of living in one province/territory and working for an employer located in another province An employee has excess tax deductions because of living in one province/territory and working for an employer located in another province - correct  An employee supports an infirm dependant over the age of 18 and qualifies for a reduced tax rate An employee supports an infirm dependant over the age of 18 and qualifies for a reduced tax rate - no response given  An employee supports an aging parent over the age of 65 and will qualify to claim the caregiver credit An employee supports an aging parent over the age of 65 and will qualify to claim the caregiver credit - no response given Attempt #1: 1/1(Score: 1/1) Feedback An employee who lives in one province or territory and works in another may have more tax withheld than is required to meet their personal tax liability. The employee can apply to the Canada Revenue Agency or Revenu Québec for approval of a reduction in tax withheld at source. If the application is approved, the Canada Revenue Agency or Revenu Québec will issue a letter of authority giving the employer approval to reduce the withholdings. Question: 1-15 The federal TD1-WS is used to calculate partial credit claim amounts for: Responses  age, Canada caregiver amounts for eligible dependant or spouse or common-law partner and for dependant(s) age 18 or older age, Canada caregiver amounts for eligible dependant or spouse or common-law partner and for dependant(s) age 18 or older - correct  disability, pension and spousal amounts disability, pension and spousal amounts - no response given  pension, child, and tuition amounts pension, child, and tuition amounts - no response given  caregiver, pension and age amounts caregiver, pension and age amounts - no response given Attempt #2: 1/1(Score: 1/1) Feedback Federally, the TD1-WS is used to calculate partial claim amounts on the TD1 for: 1) age; 2) Canada caregiver amount for eligible dependant or spouse or common-law partner; and 3) Canada caregiver amount for dependant(s) age 18 or older.

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Question: 1-16 In addition to the basic amount, Quebec employees can claim which of the following credit on the TP-1015.3-V form as part of their total provincial tax credit amounts? Responses  Charity contributions Charity contributions - no response given  Spousal transfers Spousal transfers - correct  Caregiver amounts Caregiver amounts - no response given  Union Dues Union Dues - no response given Attempt #2: 1/1(Score: 1/1) Feedback The TP-1015.3-V is used in Québec and has five tax credit amounts that can be claimed in addition to the basic amount. These credits consist of the basic amount, amounts transferred from one spouse to another, amount for dependants, amount for a severe and prolonged impairment in mental or physical functions and amounts with respect to age, for a person living alone or for retirement income. Question: 1-19 Individuals who do not have a spouse or common-law partner, and support a dependent relative who lives with them and earns less than $15,000.00 in the year can claim a partial credit on their federal TD1 form for: Responses  an amount for an eligible dependant an amount for an eligible dependant - correct  an amount for union dues an amount for union dues - no response given  an equivalent to spouse or common-law partner amount an equivalent to spouse or common-law partner amount - no response given  an amount for RRSP contribution an amount for RRSP contribution - no response given Attempt #2: 1/1(Score: 1/1) Feedback Individuals who do not have a spouse or common-law partner, and support a dependent relative who lives with them and earns less than a certain amount per year, can claim a credit. A partial credit is

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also available depending on the dependant's income level. The federal TD1-WS must be completed to claim the partial credit. Question: 1-29 The TP-1015.3-V form is filled out by employees who work in: Responses  Northwest Territories Northwest Territories - no response given  Ontario Ontario - no response given  Québec Québec - correct  Nunavut Nunavut - no response given Attempt #1: 1/1(Score: 1/1) Feedback Employees can claim tax credit amounts using the TP-1015.3-V form from Revenu Québec to reduce their Québec provincial income tax deducted at source. Question: 1-30 Which of the following cannot be claimed on the TP-1015.3-V? Responses  Basic amount Basic amount - no response given  Amounts transferred from a spouse Amounts transferred from a spouse - no response given  Registered Retirement Savings Plan deduction Registered Retirement Savings Plan deduction - correct  Amount for dependants Amount for dependants - no response given Attempt #2: 1/1(Score: 1/1) Feedback The basic amount, amount for dependants and amounts transferred from a spouse reduce the amount of provincial tax deducted. Question: 1-39 What piece of identification should all new employees show their employer?

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Responses  Driver's license Driver's license - no response given  SIN documentation SIN documentation - correct  Birth certificate Birth certificate - no response given  Passport Passport - no response given Attempt #1: 1/1(Score: 1/1) Feedback An employer, after hiring, must ask to see the SIN documentation from every employee. Question: 1-40 An employee whose total income from all employers will be less than the total credits claimed on the TD1 will: Responses  not have income tax withheld not have income tax withheld - correct  have reduced income tax withheld have reduced income tax withheld - no response given  need to request a tax waiver from CRA need to request a tax waiver from CRA - no response given  receive a tax refund when filing their personal tax return receive a tax refund when filing their personal tax return - no response given Attempt #2: 1/1(Score: 1/1) Feedback If the individual’s total income for the year will be less than their total claim, no tax will be withheld. Question: 2-12 Gavin earns a bi-weekly salary of $1,291.85. Calculate his Canada Pension Plan contribution. 1 $$68.86 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $68.86.

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The formula for calculating Canada Pension Plan contributions is: Pensionable earnings minus the pay period exemption multiplied by the annual Canada Pension Plan rate. $1,291.85 minus $134.61 multiplied by 5.95% which equals $68.86. Question: 2-25 On July 15, 2023, Stephen received his annual bonus. What type of payment is this? Responses  Non-regular Non-regular - correct  Established Established - no response given  Unestablished Unestablished - no response given  Regular Regular - no response given Attempt #2: 1/1(Score: 1/1) Feedback Non-regular payments have no established frequency, for example, an annual bonus or retroactive adjustment. Question: 2-66 Bev works in Ontario and her vacationable earnings are $43,000.00. She is entitled to four weeks' vacation. Calculate Bev's vacation pay. Responses  $1,720.00 $1,720.00 - no response given  $2,580.00 $2,580.00 - no response given  $3,307.69 $3,307.69 - no response given  $3,440.00 $3,440.00 - correct Attempt #2: 1/1(Score: 1/1) Feedback The formula used to calculate an employee's vacation pay in Ontario is vacationable earnings multiplied by the vacation percentage entitlement. $43,000.00 multiplied by 8%. Question: 2-76

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Susan is an employee in Alberta who is paid weekly and earns $1,500.00 per week. She has a taxable car allowance of $41.00 per pay period. The claim codes on her TD1 and TD1AB forms are 3. Calculate her total federal and provincial taxes. 1 $$399.30 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $399.30. Add the weekly earnings and the car allowance less the enhanced portion of the CPP to arrive at the net taxable income. Use the Alberta tax tables for weekly pay and look in the appropriate column for the claim code. Find the range of income under the headings ""From"" and ""Less than"". The federal tax is $275.45 and the provincial tax is $123.85. (Hint: To calculate the net taxable income, calculate and deduct the enhanced portion of the CPP contributions of $14.74 from the pensionable earnings.) Question: 2-96 Nicole earns $1,400.00 bi-weekly. She has a taxable car allowance of $70.00 and a non-cash taxable benefit of $25.00 per pay. Union dues of $18.00 are deducted from each pay. Her TD1 and TD1AB forms have claim code 1. Calculate the gross taxable income. Responses  $1,400.00 $1,400.00 - no response given  $1,470.00 $1,470.00 - no response given  $1,477.00 $1,477.00 - no response given  $1,495.00 $1,495.00 - correct Attempt #2: 1/1(Score: 1/1) Feedback Gross taxable income is earnings plus taxable allowances plus taxable benefits. $1,400.00 plus $70.00 plus $25.00. Question: 2-104 The total of an employee's earnings, taxable allowances and taxable benefits, less any deductions allowed by Canada Revenue Agency or Revenu Québec is referred to as: Responses  net pay net pay - no response given

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 net taxable income net taxable income - correct  gross taxable income gross taxable income - no response given  insurable earnings insurable earnings - no response given Attempt #2: 1/1(Score: 1/1) Feedback Net taxable income is the total of an employee's earnings, taxable allowances and taxable benefits, less any deductions allowed by Canada Revenue Agency or Revenu Québec. Question: 3-15 When calculating an employee's automobile taxable benefit, capital cost for a vehicle includes: Responses  accessories accessories - no response given  cost of the vehicle including options cost of the vehicle including options - no response given  sales taxes paid by the employer toward the purchase of the vehicle sales taxes paid by the employer toward the purchase of the vehicle - no response given  all of the above all of the above - correct Attempt #1: 1/1(Score: 1/1) Feedback Capital cost is the cost of the vehicle including options, accessories, and all sales taxes paid by the employer towards the purchase of the vehicle. Question: 3-25 The rate for calculating the operating cost benefit for employees who are engaged in selling or leasing automobiles is reduced to: Responses  $0.30 per personal kilometre driven $0.30 per personal kilometre driven - correct  $0.33 per personal kilometre driven $0.33 per personal kilometre driven - no response given  $0.68 per personal kilometre driven $0.68 per personal kilometre driven - no response given

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 none of the above none of the above - no response given Attempt #3: 1/1(Score: 1/1) Feedback The rate for calculating the operating cost benefit for employees who are engaged in selling or leasing automobiles is reduced to $0.30 for personal kilometres driven. Question: 3-62 Lori who is employed in Ontario, was provided with a company-leased automobile that was available to her for 25 days before she terminated her employment. The vehicle was leased for $320.00 per month plus 13% Harmonized Sales Tax (HST). Calculate Lori's standby charge. 1 $$200.09 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $200.09. The standby charge for a company-leased automobile non-cash taxable benefit is equal to two thirds of the capital cost of the automobile plus taxes, times the number of 30 day availability periods. If the total number of days available is less than 30, the number of days will be divided by 30 and rounded to two decimals. Two thirds multiplied by ($320.00 plus $41.60) multiplied by 0.83 months. Tip: instead of calculating two-thirds as a fraction, multiply by two and divide by three. Question: 3-66 Stephan's employer in Sherbrooke, Québec pays $325.00, including all applicable taxes to the parking garage for monthly parking fees for all employees working at their facility. Calculate the bi- weekly pay period non-cash taxable benefit. 1 $$150 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $150.00. To calculate the non-cash taxable benefit, take the parking fee amount of $325.00 and multiply that by 12 months. You will then take the annual non-cash taxable benefit amount and divide that by the bi-weekly pay period frequency (26). Question: 3-84

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An employer pays health care expenses not covered under a group health plan directly to the institution that provided the treatment to an employee. How will this payment affect the employee's taxable earnings? Responses  The payment is subject to Canada/Québec Pension Plan contributions, federal and provincial income taxes, and payroll taxes The payment is subject to Canada/Québec Pension Plan contributions, federal and provincial income taxes, and payroll taxes - correct  The payment is subject to federal and provincial income taxes The payment is subject to federal and provincial income taxes - no response given  The payment does not affect the employee's taxable earnings The payment does not affect the employee's taxable earnings - no response given  The payment is subject to Canada/Québec Pension Plan contributions, Employment Insurance and Québec Parental Insurance Plan premiums, federal and provincial income taxes, and payroll taxes The payment is subject to Canada/Québec Pension Plan contributions, Employment Insurance and Québec Parental Insurance Plan premiums, federal and provincial income taxes, and payroll taxes - no response given Attempt #2: 1/1(Score: 1/1) Feedback If an employer pays the cost of an employee's expenses directly to the provider of the treatment, the amount the employer pays would be considered a non-cash taxable benefit subject to Canada/Québec Pension Plan contributions, income taxes and payroll taxes. Question: 3-100 When an employee is provided with an employer-owned or employer-leased automobile for both business and personal use, the employee is assessed with a(n): Responses  automobile expense allowance automobile expense allowance - no response given  non-cash taxable benefit non-cash taxable benefit - correct  non-cash taxable benefit and a taxable allowance non-cash taxable benefit and a taxable allowance - no response given  taxable allowance taxable allowance - no response given Attempt #2: 1/1(Score: 1/1) Feedback

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When an employer provides an employee with the use of an employer-owned or employer-leased automobile for both personal and business driving, the employee must be assessed a non-cash taxable benefit, based on their personal use of the automobile. Question: 3-106 Mohan was provided with a company-owned automobile on March 21 and had full access and control of the vehicle to December 31 of the same year. What was the period of availability? 1 $$10 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is 10. Availability is the number of thirty-day periods the automobile is available to the employee in the current taxation year. 286 days divided by 30 equals 9.53. The result is rounded to the nearest whole number if it is greater than one, so 9.53 is rounded to 10. Had the result been 9.50, then the number of periods would equal 9 since the government requirement is to round decimals down, not up, at .50. Question: 3-122 A non-cash taxable benefit is applied when free or subsidized parking is provided: Responses  when an employer pays for parking costs incurred by an employee who is travelling away from the normal place of business when an employer pays for parking costs incurred by an employee who is travelling away from the normal place of business - no response given  to an employee in the downtown of a city where a parking fee is normally charged to an employee in the downtown of a city where a parking fee is normally charged - correct  scramble parking scramble parking - no response given  to a physically disabled employee to a physically disabled employee - no response given Attempt #2: 1/1(Score: 1/1) Feedback Where an employer pays for all or part of an employee’s parking costs at the regular workplace, the value of the parking costs is a non-cash taxable benefit to the employee. Certain exceptions exist including disabled employees, expense reimbursements (parking away from the office), and scramble parking. Question: 3-141

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Abdalla drove 25,000 business kilometres this year in his Saskatchewan sales territory and was reimbursed at the government prescribed rates per kilometre. Calculate Abdalla's total reimbursement. 1 $$15800 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $15,800.00. A reasonable car allowance is paid at government prescribed rates. For the first 5,000 business kilometres the reimbursement rate is $0.68 and for each business kilometre thereafter the rate is $0.62. 5,000 kilometres multiplied by $0.68 plus 20,000 (25,000 - 5,000) kilometres multipled by $0.62 equals a reimbursement amount of $15,800.00. Question: 4-10 Anna is due to receive a work-related bonus of $1,500.00. This bonus will be paid on the same cheque with her regular semi-monthly salary of $800.00. Calculate Anna's Canada Pension Plan contribution on the bonus and salary. She will not reach the annual maximum contribution with this payment. 1 $$128.17 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $128.17. If a non-regular payment is combined with the employee's regular salary or wages payment, the Canada Pension Plan or Québec Pension Plan contribution can be determined using the payroll deduction tables, the government-provided software, or the manual calculation method, applying the pay period exemption. In this scenario you will take the salary of $800.00, add the bonus amount of $1,500.00, since they are both being paid on the same cheque, and subtract the semi-monthly Canada Pension Plan exemption of $145.83 and multiply by the current Canada Pension Plan annual rate of 5.95%. Question: 4-27 Calculate the tax on a death benefit payable to the widower of an employee for $25,000.00 in Prince Edward Island. 1 $$3000 Attempt #2: 1/1(Score: 1/1) Feedback

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The correct answer is $3,000.00. Death benefits are taxed using the lump-sum tax rates; however, the first $10,000.00 of a death benefit is exempt from tax. For a $25,000.00 death benefit, only $15,000.00 would be subject to tax at the lump-sum tax rates. The combined federal and provincial tax rate for a payment of up to $15,000.00 is 20% in all provinces except Québec. Question: 4-33 Francine is paid $2,000.00 semi-monthly. This pay period she receives a bonus of $500.00 that will be paid together on the same cheque with her regular salary. Calculate the Québec Pension Plan contribution on the regular salary and bonus. She will not reach her maximum Québec Pension Plan contribution with this pay. Responses  $128.00 $128.00 - no response given  $141.33 $141.33 - no response given  $150.67 $150.67 - correct  $160.00 $160.00 - no response given Attempt #2: 1/1(Score: 1/1) Feedback If a non-regular payment is combined with the employee's regular salary or wages payment, the Québec Pension Plan contribution can be determined using the payroll deduction tables, the government provided software, or the manual calculation method, applying the pay period exemption. Question: 4-39 The non-unionized workers of the Brownstone Mill are granted a pay increase May 1. The manager neglected to forward the authorization of the increase to payroll until two pay periods later. The payment to the non-unionized workers for the increase in pay is considered a: Responses  reinstatement payment reinstatement payment - no response given  retroactive adjustment retroactive adjustment - correct  retroactive increase retroactive increase - no response given

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 retention bonus retention bonus - no response given Attempt #3: 1/1(Score: 1/1) Feedback A retroactive adjustment is required when the increase in wages is processed after the increase has been awarded, for example, where the paperwork authorizing the increase is late in coming to the payroll department. Question: 4-49 George is paid $700.00 weekly. In May he received a bonus of $800.00 for meeting his previous year's targets. In August he received another bonus of $800.00. He has filed federal and Alberta TD1 forms with claim code 2. Calculate the income taxes on his second bonus. (Hint: When calculating the Net Taxable Income, do not forget to calculate and deduct the enhanced portion of the CPP). 1 $$257.40 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $257.40. To calculate income taxes using the bonus tax method when there is more than one bonus in a year: Divide the current net bonus amount by the pay period frequency ($792.00 divided by 52 weeks equals $15.23). Divide the previous net bonus by the pay period frequency ($792.00 divided by 52 equals $15.23). Add these two amounts ($30.46). Add this amount to the employee's regular pay period net taxable income ($30.46 plus $693.67). Add the amount from Step 2 to the employee's regular pay period net taxable income ($15.23 plus $693.67). Determine the federal and provincial income taxes on the regular net taxable income $693.67 plus both prorated bonuses of $30.46. Determine the federal and provincial income taxes on the regular net taxable income $693.67 plus the prorated previous bonus of $15.23. Subtract the Step 7 federal and provincial income taxes from the Step 6 federal and provincial income taxes. Multiply the results by the pay period frequency to determine the tax to withhold on the current bonus. Question: 4-59 Celine Gerard's organization is giving her a performance bonus of $1,000.00 on the same pay cheque as her next regular monthly pay of $3,200.00. Calculate Celine's Québec Pension Plan contribution. She will not reach the annual maximum for Québec Pension Plan contribution on this pay. 1 $$250.13 Attempt #2: 1/1(Score: 1/1) Feedback

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The correct answer is $250.13. If the non-regular payment is combined with the employee's regular salary or wages payment, the Canada/Québec Pension Plan contribution can be determined using the payroll deduction tables, the government-provided software or the manual calculation method, applying the pay period exemption. Question: 4-68 Regular pay period deduction tables cannot be used for the following: Responses  retroactive adjustment or increase when paid on a separate cheque retroactive adjustment or increase when paid on a separate cheque - no response given  bonus payment when paid on a separate cheque bonus payment when paid on a separate cheque - no response given  regular payment regular payment - no response given  both a & b both a & b - correct Attempt #1: 1/1(Score: 1/1) Feedback For bonuses and vacation pay with no time taken, the bonus tax method is applied. For retroactive payments, the retroactive tax method is applied. The regular pay period deduction tables can not be used in any of these situations. Question: 4-74 A death benefit payment may include: Responses  any accumulated vacation leave owing any accumulated vacation leave owing - no response given  any accumulated sick leave owing any accumulated sick leave owing - correct  any accumulated personal days owing any accumulated personal days owing - no response given  all of the above all of the above - no response given Attempt #1: 1/1(Score: 1/1) Feedback Death benefit payments may include any accumulated sick leave owing to the employee, but it would not include accumulated vacation leave owing. Question: 4-82

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In which situation is a director exempt from Québec Pension Plan contributions? Responses  A director is also an employee A director is also an employee - no response given  A director is in receipt of a Québec Pension Plan disability benefit A director is in receipt of a Québec Pension Plan disability benefit - correct  A director is over 70 years of age A director is over 70 years of age - no response given  A director is never exempt from Québec Pension Plan contributions A director is never exempt from Québec Pension Plan contributions - no response given Attempt #2: 1/1(Score: 1/1) Feedback If the director is in receipt of a Québec Pension Plan disability benefit, they would be exempt from contributions to either plan. Question: 4-84 Kirin's monthly Canada Pension Plan contribution on his director's fees is $35.06. What is Kirin's quarterly contribution? 1 $$105.18 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $105.18. Multiply the monthly contribution $35.06 by the number of months in the quarter (3) to determine the contribution on the quarterly fee = $105.18. Question: 4-107 Jeannie who works in Québec is paid a weekly salary of $740.00. In May she received a bonus of $500.00 for meeting her previous year's targets. In August she received second bonus of $800.00. She has filed a Federal TD1 with a claim code of 2. Calculate the federal income tax on her second bonus. (Hint: When calculating the Net Taxable Income, do not forget to calculate and deduct the enhanced portion of the CPP). 1 $$150.80 Attempt #2: 1/1(Score: 1/1) Feedback

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The correct answer is $150.80. To calculate income taxes using the bonus tax method when there is more than one bonus in a year: Divide the current net bonus amount by the pay period frequency ($792.00 divided by 52 weeks equals $15.23). Divide the previous net bonus by the pay period frequency ($495.00 divided by 52 equals $9.52). Add these two amounts ($24.75). Add this amount to the employee's regular pay period net taxable income ($24.75 plus $733.27). Add the amount from Step 2 to the employee's regular pay period net taxable income ($9.52 plus $733.27). Determine the federal and provincial income taxes on the regular net taxable income $733.27 plus both prorated bonuses of $24.75. Determine the federal and provincial income taxes on the regular net taxable income $733.27 plus the prorated previous bonus of $9.52. Subtract the Step 7 federal and provincial income taxes from the Step 6 federal and provincial income taxes. Multiply the results by the pay period frequency to determine the tax to withhold on the current bonus. Question: 4-145 Simone is paid $900.00 weekly. In May she received a bonus of $1,000.00 for meeting her previous year's targets. In August she received another bonus of $1,000.00. She has filed TD1 and TD1AB forms with claim code 1. Calculate the income taxes on the August bonus payment. (Hint: When calculating the Net Taxable Income, do not forget to calculate and deduct the enhanced portion of the CPP). 1 $$338 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $338.00. To calculate income taxes using the bonus tax method when there is more than one bonus in a year: Divide the current net bonus amount by the pay period frequency ($990.00 divided by 52 weeks equals $19.04). Divide the May bonus by the pay period frequency ($990.00 divided by 52 equals $19.04). Add these two amounts ($38.08). Add this amount to the employee's regular pay period net taxable income ($38.08 plus $891.67). Add the amount from Step 2 to the employee's regular pay period net taxable income ($19.04 plus $891.67). Determine the federal and provincial income taxes on the regular net taxable income plus both prorated bonuses ($38.08 plus $891.67). Determine the federal and provincial income taxes on the regular net taxable income ($891.67) plus the prorated previous bonus ($19.04). Subtract the Step 7 federal and provincial income taxes from the Step 6 federal and provincial income taxes. Multiply the results by the pay period frequency to determine the tax to withhold on the current bonus payment. Question: 4-147 An employer in Québec is paying the spouse of their employee, Chantal, a $17,500.00 death benefit. Calculate the provincial income tax on the death benefit. 1 $$1500 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $1,500.00.

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Death benefits are taxed using the lump-sum tax rates; however, the first $10,000.00 of a death benefit is exempt from tax. Of this $17,500.00 death benefit, only $7,500.00 would be subject to tax at the lump-sum tax rates. The provincial rate in Québec for a payment of $7,500.00 would be 20%, therefore the provincial income tax on the death benefit would be $1,500.00. Question: 5-20 If an employee's regular net pay including compulsory and voluntary deductions is not enough to satisfy a required garnishment, what must the employer do? Responses  Arrange for partial payment to the government body with a letter of explanation Arrange for partial payment to the government body with a letter of explanation - no response given  Arrange for the employee to subsidize the required payments Arrange for the employee to subsidize the required payments - no response given  Arrange with the government body issuing the garnishment to reduce the payment Arrange with the government body issuing the garnishment to reduce the payment - no response given  Arrange with the employee to reduce or suspend voluntary deductions Arrange with the employee to reduce or suspend voluntary deductions - correct Attempt #2: 1/1(Score: 1/1) Feedback If the employee's regular net pay including compulsory and voluntary deductions is not enough to satisfy a required garnishment, confirm with the employee to suspend one or more of their voluntary deductions. Question: 5-84 The employer will contract with an insurer to provide employees with coverage for various benefits that may include: Responses  accidental death and dismemberment insurance accidental death and dismemberment insurance - no response given  employee assistance programs employee assistance programs - no response given  short/long term disability short/long term disability - no response given  all of the above all of the above - correct Attempt #2: 1/1(Score: 1/1)

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Feedback As part of the total compensation package, employers often offer their employees insurance coverage through a group insurance plan policy. The employer will contract with an insurer to provide employees with coverage for various benefits that may include group life insurance, health and dental insurance, vision care coverage, short/long term disability, accidental death and dismemberment insurance, and employee assistance programs. Question: 6-20 The criteria for determining the eligible portion of the retiring allowance is based on: Responses  pre-1995 employment pre-1995 employment - no response given  pre-1996 employment pre-1996 employment - correct  pre-1997 employment pre-1997 employment - no response given  pre-1999 employment pre-1999 employment - no response given Attempt #2: 1/1(Score: 1/1) Feedback The criteria for determining the eligible portion of the retiring allowance is based on pre-1996 employment; therefore, employees hired in 1996 or later would not have any eligible amounts. Their entire retiring allowance would be considered non-eligible. Question: 6-49 Dembly Associates purchases non-group insurance benefit plans for employees who are no longer physically working. An employee-employer relationship exists. Responses  True True - no response given  False False - correct Attempt #2: 1/1(Score: 1/1) Feedback Employers can purchase non-group insurance benefit plans for employees who are no longer physically working. Providing benefits to an employee under these separate plans usually signifies the relationship is severed. Question: 6-56

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In Ontario, employees with 4 consecutive years of service are entitled to ______ weeks' vacation time, paid at a rate of ______%. Responses  Two, 4% Two, 4% - correct  Two, 6% Two, 6% - no response given  Three, 4% Three, 4% - no response given  Three, 6% Three, 6% - no response given Attempt #2: 1/1(Score: 1/1) Feedback In Ontario, employees with up to 5 consecutive years of service are entitled to two weeks' vacation time, paid at 4%. Question: 6-78 Marie Ganeaux is a Québec employee and is being paid $13,226.00 legislated wages in lieu of notice. What is the provincial income tax rate that will be applied to her wages? Responses  5% 5% - no response given  10% 10% - no response given  15% 15% - no response given  20% 20% - correct Attempt #2: 1/1(Score: 1/1) Feedback For lump-sum payment amounts from $5,000.01 to $15,000.00, the Québec provincial tax rate is 20%. Question: 7-14 Linda resigned from her employment on May 16 of the current year. Linda was paid semi-monthly on the 15th and last day of each month. What date will appear in Block 12 of Linda's Record of Employment?

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Responses  May 15 of the current year May 15 of the current year - no response given  May 16 of the current year May 16 of the current year - no response given  May 31 of the current year May 31 of the current year - correct  None of the above None of the above - no response given Attempt #2: 1/1(Score: 1/1) Feedback If the employee's last day paid is prior to the last day of the pay period, then enter the pay period ending date as the final pay period ending date on the Record of Employment. Linda's pay period ending dates are the 15th and last day of the month. As she resigned on May 16th, the next pay period ending date will be May 31. This is the date that will be recorded in Block 12 of her Record of Employment. Question: 7-23 Natasha has been employed at Plant Productions for the last 14 years and she is paid weekly. Her job has become obsolete and her employment is being terminated at the end of the week. Natasha earns $735.00 weekly. Upon termination she is being paid 8 weeks of legislated wages in lieu of notice and a retiring allowance of $20,000.00. Natasha is also owed $2,940.00 vacation pay. Calculate the insurable earnings to be recorded in Block 15B of the Record of Employment. 1 $$28665 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $28,665.00. Insurable earnings for an employee paid weekly are calculated on the earnings over the last 27 pay periods and include any vacation pay and legislated wages in lieu of notice. The retiring allowance is not recorded as insurable earnings but should be noted in Block 17C under "Other monies". The wages in lieu of notice should also be noted in Block 17C. $735.00 multiplied by 27 pay periods equals $19,845.00 plus 8 weeks' wages in lieu of notice ($5,880.00), plus vacation pay ($2,940.00) equals total insurable earnings $28,665.00. Question: 7-69 An interruption of earnings occurs when the employee's salary falls below: Responses  60% of their normal weekly earnings

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60% of their normal weekly earnings - correct  65% of their normal weekly earnings 65% of their normal weekly earnings - no response given  70% of their normal weekly earnings 70% of their normal weekly earnings - no response given  75% of their normal weekly earnings 75% of their normal weekly earnings - no response given Attempt #2: 1/1(Score: 1/1) Feedback An interruption of earnings occurs when the employee's salary falls below 60% of their normal weekly earnings due to illness, compassionate care leave, pregnancy, adoption leave, or the need for a parent to care for either newly born or adopted children, at which time a Record of Employment must be issued. Question: 7-90 Which of the following payments are not considered insurable earnings? Responses  Bonus Bonus - no response given  Vacation pay Vacation pay - no response given  Severance pay Severance pay - correct  Car allowance Car allowance - no response given Attempt #1: 1/1(Score: 1/1) Feedback Severance pay is not considered insurable earnings. Question: 8-10 Elizabeth works in Québec and earned $3,975.00 in commissions for the month of July. Calculate Elizabeth's Québec Parental Insurance Plan premium on this payment. 1 $$19.64 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $19.64.

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Regardless of the commission payment method, the premiums for Québec Parental Insurance Plan are calculated using the regular pay period method. $3,975.00 multiplied by 0.494%. Question: 8-34 Pauline's pay plan states she will earn commissions of 11% for the first $50,000.00 in sales and, 16% for sales exceeding $50,000.00. This method of calculating commissions is an example of: Responses  fixed amount per sale fixed amount per sale - no response given  multiple rates per target multiple rates per target - correct  straight percentage of sales straight percentage of sales - no response given  none of the above none of the above - no response given Attempt #2: 1/1(Score: 1/1) Feedback Multiple rate commission payments are calculated using target sales levels. Question: 8-58 Sophie Sinclair is paid a monthly commission of 9% on the value of the company’s goods sold. The company provides her with a mid-month advance of $2,500.00 on the 15th of every month. In September, she sold $137,350.00 of goods. Calculate her September 30 commission payment. 1 $$9861.50 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $9,861.50. Advances on commissions are considered employment income and subject to deductions at source. The mid-month advance would have had all statutory deductions withheld; therefore, the amount owing at the end of the pay period is the amount of commissions earned for the pay period less the mid-month advance. Total commission for the month of September is $137,350.00 multiplied by 9% which equals $12,361.50. September 30 commision payment will be $12,361.50 minus $2,500.00 = $9,861.50. Question: 1-34 A commencement package could include (where applicable):

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Responses  a union membership card a union membership card - no response given  a confidentiality agreement a confidentiality agreement - no response given  benefits enrolment forms benefits enrolment forms - no response given  all of the above all of the above - correct Attempt #1: 1/1(Score: 1/1) Feedback The commencement package may include information on benefit coverage, pension plan and union membership. Question: 1-45 When signing a confidentiality agreement, an employee: Responses  undertakes not to disclose to any third party commercially sensitive information belonging to the employer undertakes not to disclose to any third party commercially sensitive information belonging to the employer - no response given  undertakes to respect the agreement during the period of employment undertakes to respect the agreement during the period of employment - no response given  can commit to respect the agreement beyond the term of employment can commit to respect the agreement beyond the term of employment - no response given  all of the above all of the above - correct Attempt #1: 1/1(Score: 1/1) Feedback A confidentiality agreement is a legally enforceable agreement preventing present or past employees from disclosing commercially sensitive information belonging to the employer to any other party. Question: 1-47 The authorization for hiring form should contain a checklist to ensure the organization obtains all required information. What is an example of an item that could be on that checklist? Responses

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 A clearance certificate A clearance certificate - no response given  A completed T1213 A completed T1213 - no response given  A benefit enrollment form A benefit enrollment form - correct  All of the above All of the above - no response given Attempt #2: 1/1(Score: 1/1) Feedback New employees must complete the form for group insurance benefit coverage indicating the type of coverage required. Question: 2-8 Logan works for an Ontario employer and qualifies for overtime pay. He is paid weekly and worked 46 hours this pay period. He earns $18.30 per hour. His overtime is paid at one and one-half times his regular rate of pay. Calculate Logan's gross earnings. 1 $$860.10 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $860.10. The formula used to calculate overtime pay in the province of Ontario is one and one-half times regular rate of pay for hours worked in excess of 44 per week. Logan's gross earnings are calculated as regular earnings of $18.30 multiplied by 44 hours, plus overtime earnings of $18.30 multiplied by one and one-half multiplied by two overtime hours equals $860.10. Question: 2-11 Great White Industries pays employees $15.00 per hour and an additional $0.85 for each hour they work on the evening shift. Renny worked 80 hours on the evening shift this pay period. Calculate his shift premium for the pay period. 1 $$68 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $68.00.

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The formula used to calculate the shift premium when it is a fixed dollar amount per hour is the fixed dollar amount per hour multiplied by the number of hours worked on the shift. $0.85 multiplied by 80 which equals $68.00. Question: 2-57 Elizabeth earns $25,000.00 per year and is paid bi-weekly. Calculate her pay period salary. 1 $$961.54 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $961.54. The formula used to calculate an employee's salary per pay period when given the employee's annual salary is the annual salary divided by the pay period frequency. $25,000.00 divided by 26 pay periods. Question: 2-82 Fadwa earns $1,400.00 bi-weekly. She has a bi-weekly taxable car allowance of $70.00 and a bi- weekly non-cash taxable benefit of $25.00. Union dues of $18.00 are deducted from each pay. Her TD1 and TD1AB forms have claim code 1. Calculate Fadwa's net pay using the tax table provided with this course. Responses  $995.60 $995.60 - no response given  $1,013.60 $1,013.60 - no response given  $1,065.60 $1,065.60 - correct  $1,090.60 $1,090.60 - no response given Attempt #2: 1/1(Score: 1/1) Feedback Net pay is calculated by subtracting total deductions from gross earnings. Non-cash taxable benefits are added when calculating Canada Pension Plan contribution and income tax, but not when calculating Employment Insurance premiums or net pay. Calculate the Canada Pension Plan contribution as ($1,400.00 plus $70.00 plus $25.00) minus the bi-weekly exemption of ($134.61 multiplied by the Canada Pension Plan contribution rate of 5.95%). Calculate the Employment Insurance premium as ($1,400.00 plus $70.00) multiplied by the Employment Insurance premium rate of 1.63%. Gross taxable income is calculated as ($1,400.00 plus $70.00 plus $25.00). Net taxable income is calculated as gross pensionable/taxable income of ($1,495.00 minus the enhanced portion of the CPP contributions of $13.60, minus union dues of $18.00). Net pay is ($1,470.00 minus Canada Pension Plan contribution of $80.94 minus Employment Insurance

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premium of $23.96 minus federal income tax of $189.85 minus provincial income tax of $91.65 minus union dues of $18.00) equals $1,065.60. Question: 3-14 Business driving refers to any driving by an employee for business purposes not including: Responses  travel between home and work travel between home and work - correct  driving to existing and prospective clients driving to existing and prospective clients - no response given  when the employee travels home from a point of call when the employee travels home from a point of call - no response given  travelling directly from home to a point of call travelling directly from home to a point of call - no response given Attempt #2: 1/1(Score: 1/1) Feedback Business driving refers to any driving by an employee for business purposes including: 1) driving to existing and prospective clients, points of call, and other office locations of the employer, 2) travelling directly from home to a point of call, which is not the employer's place of business where the employee usually reports for work and 3) when the employee travels home directly from a point of call. Question: 3-20 Expense reimbursements incurred on behalf of the organization are: Responses  not considered employment income not considered employment income - correct  pensionable pensionable - no response given  considered employment income considered employment income - no response given  taxable taxable - no response given Attempt #2: 1/1(Score: 1/1) Feedback Expense reimbursements are amounts paid to employees to cover any expenses that they have incurred on behalf of the organization while performing their job. For the most part, they are not included in the calculation of an employee's pay as they are part of the organization's cost of doing business.

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Question: 3-47 Mary Ann took clients to lunch and submitted the receipt to accounts payable with her expense claim. This is considered a(n): Responses  taxable benefit taxable benefit - no response given  expense reimbursement expense reimbursement - correct  taxable expense taxable expense - no response given  cash allowance cash allowance - no response given Attempt #2: 1/1(Score: 1/1) Feedback Expense reimbursements are amounts paid to employees to cover any expenses that they have incurred on behalf of the organization in the performance of their job. Question: 3-84 An employer pays health care expenses not covered under a group health plan directly to the institution that provided the treatment to an employee. How will this payment affect the employee's taxable earnings? Responses  The payment is subject to Canada/Québec Pension Plan contributions, Employment Insurance and Québec Parental Insurance Plan premiums, federal and provincial income taxes, and payroll taxes The payment is subject to Canada/Québec Pension Plan contributions, Employment Insurance and Québec Parental Insurance Plan premiums, federal and provincial income taxes, and payroll taxes - no response given  The payment is subject to federal and provincial income taxes The payment is subject to federal and provincial income taxes - no response given  The payment is subject to Canada/Québec Pension Plan contributions, federal and provincial income taxes, and payroll taxes The payment is subject to Canada/Québec Pension Plan contributions, federal and provincial income taxes, and payroll taxes - correct  The payment does not affect the employee's taxable earnings The payment does not affect the employee's taxable earnings - no response given

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Attempt #2: 1/1(Score: 1/1) Feedback If an employer pays the cost of an employee's expenses directly to the provider of the treatment, the amount the employer pays would be considered a non-cash taxable benefit subject to Canada/Québec Pension Plan contributions, income taxes and payroll taxes. Question: 3-111 Rosalie's 2023 total automobile benefit was $4,856.00. This amount included her standby charges of $3,256.00 and operating cost benefit of $1,600.00. Based on these numbers, calculate Rosalie's 2023 estimated bi-weekly automobile non-cash taxable benefit. 1 $$186.77 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $186.77. The annual automobile non-cash taxable benefit is based on the employee's personal kilometres driven in the year which are not known until the end of the year. The employer can use the previous year's annual benefit amount divided by the number of pay periods in the current year to assess a pay period benefit. The amount assessed on a pay period basis must be reconciled with the actual benefit amount for the year once that amount has been determined. $4,856.00 divided by 26 pay periods equals $186.77 bi-weekly non-cash taxable benefit. Question: 3-130 Employer paid private health insurance is a taxable benefit in which province(s) Responses  Ontario and Alberta Ontario and Alberta - no response given  Saskatchewan Saskatchewan - no response given  Québec Québec - correct  British Columbia and Québec British Columbia and Québec - no response given Attempt #1: 1/1(Score: 1/1) Feedback In Québec only, when an employer pays the premium for a private health insurance plan, the value of the premium is a non-cash taxable benefit to the employee. The taxable benefit is also subject to the 9% tax on insurance premiums.

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Question: 3-137 Lafleur Plumbing Company in Montreal pays the premiums for a private health insurance plan that covers employees' dental and prescription costs. The premiums plus applicable taxes are considered: Responses  not taxable not taxable - no response given  pensionable and insurable earnings pensionable and insurable earnings - no response given  subject to all statutory deductions subject to all statutory deductions - no response given  a non-cash taxable benefit a non-cash taxable benefit - correct Attempt #2: 1/1(Score: 1/1) Feedback In Québec only, when an employer pays the premium for a private health insurance plan, the value of the premium, plus the tax on insurance premiums, is a non-cash taxable benefit to the employee. Question: 4-15 The contract of the unionized employees of the Bright Warehouse expired on May 31, 2023. Negotiations were not finished until September 16, 2023 when the contract was ratified. The negotiated pay increases are going to be paid in the last pay period of September. What method would be used to calculate the income taxes on the increases? Responses  Bonus tax method Bonus tax method - no response given  Lump-sum tax method Lump-sum tax method - no response given  Tax table method Tax table method - no response given  Retroactive tax method Retroactive tax method - correct Attempt #2: 1/1(Score: 1/1) Feedback A retroactive adjustment or increase will increase the employee's annual earnings, which increases the rate at which the employee should have been paying tax since the effective date of the change in

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earnings. As a result, when paying a retroactive adjustment or increase, the retroactive tax method must be used to accurately determine the tax withholdings. Question: 4-28 Gord earns $500.00 per week. This pay period he receives a bonus of $700.00 for meeting customer satisfaction requirements. This is the first bonus paid to him this year. Gord filed federal and Alberta TD1s claiming code 2. Calculate the total federal and provincial taxes on the bonus paid on a separate cheque. 1 $$187.20 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $187.20. To calculate income taxes using the bonus tax method: 1. Divide the bonus amount by the number of regular pay periods in the year. 2. Add this amount to the regular pay period net taxable income. 3. Determine the federal and provincial taxes on the regular net taxable income plus the prorated bonus. 4. Determine the federal and provincial income tax on the regular pay period net taxable income. 5. Subtract the federal and provincial taxes on the regular pay period net taxable income from the federal and provincial income taxes on the regular net taxable income plus the prorated bonus amount. 6. Multiply the difference by the pay period frequency to determine the federal and provincial income taxes to withhold on the bonus payment. Question: 4-42 What method of calculating income tax is used on directors' fees, when applicable? Responses  Regular pay period deduction method Regular pay period deduction method - correct  Bonus tax method Bonus tax method - no response given  Retroactive tax method Retroactive tax method - no response given  Lump-sum tax method Lump-sum tax method - no response given Attempt #2: 1/1(Score: 1/1) Feedback

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Directors' fees are considered non-regular payments; however, income tax withholdings, when applicable, are generally based on the regular pay period deduction methods. Question: 4-50 Salt and Sea Ltd.'s collective agreement expired on December 31 of last year. They renegotiated a new collective agreement that was ratified on February 1 of this year. Included in the new collective agreement was an increase of wages backdated to the beginning of the contract period of January 1 of this year. What type of delayed payment of earnings is this? Responses  Bonus Bonus - no response given  Reinstatement payment Reinstatement payment - no response given  Retroactive increase Retroactive increase - correct  Retroactive adjustment Retroactive adjustment - no response given Attempt #1: 1/1(Score: 1/1) Feedback A retroactive increase is required when an increase in wages is awarded and the effective date is backdated, for example, where the signing of a new contract occurs after the expiry date of the old contract. Question: 4-62 What is the annual Employment Insurance premium maximum for an Alberta employee? 1 $$1002.45 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $1,002.45. The 2023 annual employee maximum for the federal Employment Insurance premium is determined by multiplying the annual maximum insurable earnings ($61,500.00) by the rate (1.63%) which yields $1,002.45. Question: 4-64 Jean-Claude is receiving a retroactive adjustment on his monthly pay due to paperwork being delayed. Jean-Claude's total retroactive adjustment is $832.40 that will be paid together on the same cheque with his new monthly salary of $3,221.24. Calculate Jean-Claude's Québec Employment Insurance premium for this pay. He will not reach the annual maximum premium with this payment.

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1 $$51.48 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $51.48. To calculate the Employment Insurance premiums for a Québec employee, take the insurable earnings (regular salary plus retroactive adjustment) and multiply that by the current year's Employment Insurance rate. Question: 4-76 Which statutory deductions is a death benefit subject to? Responses  Canada/Québec Pension Plan contributions Canada/Québec Pension Plan contributions - no response given  Employment Insurance premiums Employment Insurance premiums - no response given  Income taxes Income taxes - correct  All of the above All of the above - no response given Attempt #2: 1/1(Score: 1/1) Feedback As a death benefit is not considered income from employment, it is not subject to Canada/Québec Pension Plan contributions, Employment Insurance or Québec Parental Insurance Plan premiums. The payment is, however, considered taxable and is subject to income taxes. Question: 4-126 John receives a quarterly bonus of $600.00 which is paid with his regular pay period earnings. What method would be used to calculate his federal and provincial taxes? Responses  Retroactive tax method Retroactive tax method - no response given  Lump sum tax method Lump sum tax method - no response given  Regular Pay Period Tax Tables Regular Pay Period Tax Tables - no response given  Bonus tax method Bonus tax method - correct Attempt #2: 1/1(Score: 1/1)

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Feedback The bonus tax method is the government-prescribed method for calculating income tax withholdings on bonus payments or payments of vacation pay with no time taken. It can also be used to calculate the income tax withholding on other types of non-regular payments. Question: 4-128 Stacey works in Nova Scotia and is due to receive a work-related bonus of $2,500.00. This bonus will be paid on the same cheque with her regular bi-weekly salary of $1,800.00. Calculate Stacey's Canada Pension Plan contribution on the combined bonus and salary. She will not reach the annual maximum Canada Pension Plan contribution with this payment. 1 $$247.84 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $247.84. If a non-regular payment is combined with the employee's regular salary or wages payment, the Canada Pension Plan or Québec Pension Plan contribution can be determined using the payroll deduction tables, the government-provided software, or the manual calculation method, applying the pay period exemption. In this scenario you will take the salary of $1,800.00, add the bonus amount of $2,500.00, since they are both being paid on the same cheque, subtract the bi-weekly Canada Pension Plan exemption of $134.61 and multiply the result by the annual Canada Pension Plan rate of 5.95%. Question: 4-144 Dan Hopkins works for an Alberta organization and receives a regular salary of $2,400.00 semi- monthly. He will be receiving a payout of accrued vacation with no time taken of $1,700.00 on a separate cheque. He has federal and provincial TD1s on file with claim code 3. Calculate the income taxes to be withheld on his vacation pay. (Hint: When calculating the Net Taxable Income, do not forget to calculate and deduct the enhanced portion of the CPP). 1 $$609.60 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $609.60. To calculate the federal and provincial income tax using the bonus tax method: Divide the net amount of the vacation pay by the pay period frequency $1,683.00 divided by 24 equals $70.13. Add this amount to the employee's regular pay period net taxable income ($2,377.46 plus $70.13) equals $2,447.59. Determine the federal and provincial income taxes on the regular net taxable income plus the prorated vacation pay ($2,447.59), respectively $380.25 and $179.00. Determine the federal and provincial income taxes on the regular net taxable income ($2,377.46), respectively $363.05 and $170.80. Subtract the regular net taxable income

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amount federal and provincial income taxes from the regular net taxable income plus the prorated vacation amount federal and provincial income taxes; $17.20 is the federal tax difference and $8.20 is the provincial tax difference. Multiply the results by the pay period frequency of 24 for a federal tax of $412.80 and provincial t ax of $196.80 to determine the tax to withhold on the vacation pay. Total income tax on the vacation pay equals $609.60. Question: 4-150 Deanna is a Québec employee who previously earned $1,450.00 semi-monthly. This pay she received an increase of $65.00 per pay period. Calculate Deanna's Québec income tax on her new net taxable income using a provincial deduction code A. (Hint: When calculating the Net Taxable Income, do not forget to calculate and deduct the enhanced portion of the CPP). 1 $$212.24 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $212.24. To calculate Deanna's Québec income tax, add the old salary to the pay increase, look up the new salary amount in the appropriate tax tables, using the correct employee claim/deduction code column. Since there is no retroactive increase indicated, the normal pay period tables can be used. Question: 5-29 Alexis is a member of her employer's defined contribution pension plan. The plan defines the contribution as 2.5% of the employee's pensionable earnings with the employer matching the employee's contribution. Alexis' pensionable earnings are $2,750.00 per month. Calculate the total payment to be remitted to Alexis' defined contribution pension plan each month. 1 $$137.50 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $137.50. Alexis' pensionable earnings are $2,750.00 per month. Alexis' contribution will be $2,750.00 multiplied by 2.5% for a total of $68.75. The employer contribution will also be $68.75 for a total contribution amount of $137.50. Question: 5-44 Which of the following payroll deductions is the first to be deducted from an employee's earnings? Responses  Legal Deductions

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Legal Deductions - no response given  Union Dues Union Dues - no response given  Company-compulsory deductions Company-compulsory deductions - no response given  Statutory deductions Statutory deductions - correct Attempt #2: 1/1(Score: 1/1) Feedback Employers paying employment income to employees must take any required deductions before making the payment to the employees. There are five categories of deductions, withheld in the following order of priority: statutory deductions, legal deductions, union deductions, company- compulsory deductions, and voluntary deductions. Question: 5-104 Natasha is 17 years of age and works in Saskatchewan and earns $1,650.00 bi-weekly. Natasha pays bi-weekly union dues of $8.00 along with a special bi-weekly union assessment of $25.00 for construction of a new union hall for its members. Natasha also has registered pension plan contributions of $54.00 deducted from each pay. The employee is exempt from CPP contributions. Calculate Natasha's net federal bi-weekly taxable income. 1 $$1588 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $1,588.00. Natasha's net federal taxable income will be the total of her regular earnings of $1,650.00 less her union dues of $8.00 less her registered pension plan contribution of $54.00 = $1,588.00. The deduction for the special union assessment does not reduce her taxable income. Question: 6-11 Salary continuance is subject to: Responses  Canada/Québec Pension Plan contributions and Employment Insurance premiums Canada/Québec Pension Plan contributions and Employment Insurance premiums - no response given  all statutory deductions all statutory deductions - correct  Federal and Provincial income taxes

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Federal and Provincial income taxes - no response given  Canada/Québec Pension contributions Canada/Québec Pension contributions - no response given Attempt #2: 1/1(Score: 1/1) Feedback Salary continuance is regular employment income, subject to all statutory deductions (Canada/Québec Pension Plan contributions, Employment Insurance premiums, Québec Parental Insurance Plan premiums, income taxes and Northwest Territories/Nunavut payroll taxes). Question: 6-28 Calculate the Québec Pension Plan contribution on a retiring allowance of $21,000.00, paid to an employee in Québec who is paid on a weekly basis. Responses  $103.74 $103.74 - no response given  $1,339.69 $1,339.69 - no response given  $1,344.00 $1,344.00 - no response given  Not subject to Québec Pension Plan contributions Not subject to Québec Pension Plan contributions - correct Attempt #2: 1/1(Score: 1/1) Feedback Retiring allowances paid to Québec employees are not considered income from employment; therefore, the payment is not subject to Québec Pension Plan contributions. Question: 6-40 Maria works for an employer in Ontario. Her employment has been terminated after 9 years of service. She earned $1,000.00 weekly and is being paid legislated wages in lieu of notice this pay period. Calculate Maria's gross wages in lieu of notice. Responses  $4,000.00 $4,000.00 - no response given  $6,000.00 $6,000.00 - no response given  $8,000.00 $8,000.00 - correct

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 $9,000.00 $9,000.00 - no response given Attempt #1: 1/1(Score: 1/1) Feedback In Ontario, employees with 1 to 2 years of service are entitled to 2 weeks; and the notice period increases by 1 week for each year of service, up to a maximum of 8 weeks. When calculating legislated wages in lieu of notice, annualize the salary, and divide by 52 to determine an amount per week. $1,000.00 multiplied by maximum 8 weeks equals $8,000.00. Question: 6-44 Terminations of employment are: Responses  employer-initiated employer-initiated - no response given  employee-initiated employee-initiated - no response given  employer- or employee-initiated employer- or employee-initiated - correct  none of the above none of the above - no response given Attempt #2: 1/1(Score: 1/1) Feedback Terminations can be either employer- or employee-initiated. Question: 6-49 Dembly Associates purchases non-group insurance benefit plans for employees who are no longer physically working. An employee-employer relationship exists. Responses  True True - no response given  False False - correct Attempt #1: 1/1(Score: 1/1) Feedback Employers can purchase non-group insurance benefit plans for employees who are no longer physically working. Providing benefits to an employee under these separate plans usually signifies the relationship is severed. Question: 6-59

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Under the Canada Labour Code, Part III where the employee's wages vary, severance pay is calculated using an average of the employee's earnings, exclusive of overtime, for how many of the last completed weeks of employment? Responses  Two Two - no response given  Three Three - no response given  Four Four - correct  Five Five - no response given Attempt #1: 1/1(Score: 1/1) Feedback Where the employee's wages vary, severance pay is calculated using an average of the employee's earnings, exclusive of overtime, for the last four completed weeks of employment. Question: 6-63 An amount paid to an employee in recognition of long service or as compensation for loss of their office or employment, is considered what type of payment? Responses  Loss of wages pay Loss of wages pay - no response given  Bonus pay Bonus pay - no response given  Severance pay Severance pay - no response given  Retiring allowance Retiring allowance - correct Attempt #2: 1/1(Score: 1/1) Feedback Some companies will pay an employee an amount of money in recognition of long service or as compensation for loss of their office or employment. These payments are termed retiring allowances. Question: 6-105 Calculate the Québec Pension Plan contribution on legislated wages in lieu of notice of $3,000.00, paid to an employee in Québec who is paid on a bi-weekly basis.

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Responses  $38.10 $38.10 - no response given  $183.38 $183.38 - no response given  $192.00 $192.00 - no response given  Not subject to Québec Pension Plan contributions Not subject to Québec Pension Plan contributions - correct Attempt #1: 1/1(Score: 1/1) Feedback Legislated wages in lieu of notice paid to a Québec employee are not considered income from employment but are considered retiring allowances; therefore, the payment is not subject to Québec Pension Plan contributions. Question: 6-107 An employee-employer relationship is deemed to exist when: Responses  the employee refuses the right to be recalled to work the employee refuses the right to be recalled to work - no response given  the employee continues to participate in some of the benefit plans that were available while they were employed the employee continues to participate in some of the benefit plans that were available while they were employed - no response given  the employee retains the right to be recalled to work the employee retains the right to be recalled to work - correct  there is no expectation of work to be performed by the employee there is no expectation of work to be performed by the employee - no response given Attempt #1: 1/1(Score: 1/1) Feedback An employee-employer relationship is deemed to exist where any one of the following four statements is true: the employee retains the right to be recalled to work, there is an expectation of work to be performed by the employee, the employee continues to accrue benefits in the organization's pension plan, or the employee continues to participate in all the benefit plans that were available while they were employed. Question: 7-9 Emily works part-time at a local nursery, working two weekends every month and on-call to cover employee leaves. When will it be necessary to issue Emily a Record of Employment?

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Responses  Within five calendar days of a period where Emily has no insurable earnings Within five calendar days of a period where Emily has no insurable earnings - no response given  Within seven calendar days of a period where Emily has no insurable earnings Within seven calendar days of a period where Emily has no insurable earnings - no response given  Within five business days of a period where Emily has no insurable earnings Within five business days of a period where Emily has no insurable earnings - no response given  When Emily is no longer on the employer's active employment list When Emily is no longer on the employer's active employment list - correct Attempt #2: 1/1(Score: 1/1) Feedback An employee working part-time, on-call or on a casual basis and having frequent interruptions of earnings, does not require a Record of Employment with each interruption of earnings. However, a Record of Employment must be issued within 5 calendar days when the employee is no longer on the employer's active employment list, the employee has not worked for a period of 30 calendar days, it is requested by Service Canada or it is requested by the employee when an interruption of earnings has occurred. Question: 7-47 When entering the employee's name on the Record of Employment, which format should be used? Responses  first name and initials followed by last name first name and initials followed by last name - correct  last name first followed by full first name and initials last name first followed by full first name and initials - no response given  last name followed by first initial last name followed by first initial - no response given  any of the above any of the above - no response given Attempt #1: 1/1(Score: 1/1) Feedback Enter the employee's first name and initials followed by the last name in Block 9 on the Record of Employment. Question: 7-56 John is paid weekly and his employment has been terminated after 4 years. The employer is not following the Variable Best Weeks program and files paper Records of Employment. How

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many pay periods would be recorded for insurable hours and insurable earnings on the Record of Employment? Responses  27 pay periods of insurable hours and 14 pay periods of insurable earnings 27 pay periods of insurable hours and 14 pay periods of insurable earnings - no response given  27 pay periods of insurable hours and 27 pay periods of insurable earnings 27 pay periods of insurable hours and 27 pay periods of insurable earnings - no response given  53 pay periods of insurable hours and 27 pay periods of insurable earnings 53 pay periods of insurable hours and 27 pay periods of insurable earnings - correct  53 pay periods of insurable hours and 53 pay periods of insurable earnings 53 pay periods of insurable hours and 53 pay periods of insurable earnings - no response given Attempt #2: 1/1(Score: 1/1) Feedback For each pay period type there are specific total insurable hours reported and specific insurable earnings reported. The number of pay periods used to report insurable hours will be different from the number of pay periods used to report insurable earnings. For weekly employees, you would report 53 pay periods of insurable hours and 27 pay periods of insurable earnings. However, to enable Service Canada to calculate an employee's benefits under the Variable Best Weeks program, paper filers are encouraged to attach a worksheet to the paper ROE to provide the extra detail for weeks 28 to 53. Electronic filers do not have to attach the worksheet since sufficient space is available on the electronic format ROE. Question: 7-60 Janet Alder has worked for Rising Star Productions for 2 years. She is paid weekly and works 37.50 hours per week. She was laid off due to a work shortage. What are Janet's total insurable hours to be reported in Block 15A on her Record of Employment? Responses  525 hours 525 hours - no response given  1013 hours 1013 hours - no response given  1950 hours 1950 hours - no response given  1988 hours 1988 hours - correct Attempt #2: 1/1(Score: 1/1) Feedback For a weekly pay period, 53 pay periods of insurable hours is required to be reported in Block 15A.

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Question: 7-62 Valerie King took one week of paid vacation leave from October 29 to November 2 of the current year, prior to her maternity leave starting on November 5. What date would be reported in Block 11 of the Record of Employment? Responses  October 29 of the current year October 29 of the current year - no response given  November 2 of the current year November 2 of the current year - correct  November 5 of the current year November 5 of the current year - no response given  None of the above None of the above - no response given Attempt #1: 1/1(Score: 1/1) Feedback The last day for which Valerie was paid would normally be the last day of work. Paid vacation pay is considered employment income, making her last day for which paid November 2 of the current year. Question: 7-66 What is reported in Block 12 on the Record of Employment? Responses  Last day for which paid Last day for which paid - no response given  Expected date of recall Expected date of recall - no response given  First day worked First day worked - no response given  Final pay period ending date Final pay period ending date - correct Attempt #1: 1/1(Score: 1/1) Feedback Block 12 on the Record of Employment represents the final pay period ending date. Question: 7-67 How many pay periods of insurable earnings are reported in Block 15B on the Record of Employment for an employee paid monthly?

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Responses  Last 7 pay periods Last 7 pay periods - correct  Last 13 pay periods Last 13 pay periods - no response given  Last 25 pay periods Last 25 pay periods - no response given  Last 27 pay periods Last 27 pay periods - no response given Attempt #2: 1/1(Score: 1/1) Feedback The number of insurable earnings that are reported in Block 15B on the Record of Employment for an employee paid monthly is the last 7 pay periods (or less if period of employment is shorter). Question: 7-71 In what Block(s) on the Record of Employment would you enter a Retiring Allowance? Responses  Block 15B only Block 15B only - no response given  Block 17C only Block 17C only - correct  Blocks 15B and 17C Blocks 15B and 17C - no response given  It would not be entered It would not be entered - no response given Attempt #2: 1/1(Score: 1/1) Feedback A retiring allowance should be shown on the Record of Employment in Block 17C only. A retiring allowance is not insurable; therefore it is not reported in Block 15B. Question: 7-82 Meghan Dupont was hired in 2010 and has had no breaks in employment. She works 8 hours a day for 5 days in a week. Meghan earns an annual salary of $52,000.00 and is paid monthly. How many insurable hours will be reported in Box 15A on a Record of Employment if Meghan were to take a maternity leave? 1 $$2253

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Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is 2,253. Meghan works 40 hours weekly, which is five 8 hour days. For a monthly paid employee, report the number of insurable hours in their last 13 pay periods (or less if the employment is shorter) in Box 15A on a Record of Employment. Multiply 40 hours by 52 weeks in a year divided by 12 monthly pay periods in a year. Then multiply the results by 13 pay periods which equals 2,253 hours (rounded). Question: 7-89 Diane earns a fixed salary of $600.00 per week and works 37.5 hours per week. This week, she worked 2.5 overtime hours at straight time and 5 overtime hours at 1.5 times her regular rate. How many insurable hours would be recorded that week? Responses  37.5 37.5 - no response given  40 40 - no response given  45 45 - correct  47.5 47.5 - no response given Attempt #2: 1/1(Score: 1/1) Feedback An insurable hour worked is counted as one insurable hour whether it is paid as straight time or at an overtime premium. Question: 8-12 Howard is a Nunavut salesperson who earned $4,200.00 in commissions this month. Calculate the Nunavut payroll taxes that will be withheld from this payment. 1 $$84 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $84.00. Commission payments are subject to the Nunavut payroll tax of 2%. $4,200.00 multiplied by 2%. Question: 8-32

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Josie's employment was terminated on June 15, 2023. She was paid solely by commission. Her commissions in the last 52 weeks prior to termination were $26,312.00. She has worked 2 years for her employer. Josie received $2,500.00 as legislated wages in lieu of notice and $3,400.00 in outstanding vacation pay. Calculate the total insurable earnings for Block 15B of Josie's Record of Employement (ROE). 1 $$19562 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $19,562.00. When an employee is paid solely by commission or is paid a salary plus irregular commissions, the employee's average weekly earnings, to be reported in Block 15B on the ROE, are calculated as follows:  total insurable earnings paid within the last 52 weeks or since the date of employment (whichever is shorter), excluding payments received because of termination;  divide it by the lesser of 52 weeks or length of employment to determine the average weekly earnings;  multiply the average weekly earnings by the lesser of 27 weeks or the period of employment;  add the other insurable earnings paid because of the termination. The total insurable earnings for Block 15B of Josie's ROE is: $26,312.00 divided by 52 and then multiplied by 27 plus $2,500.00 plus $3,400.00, which equals $19,562.00. The weekly average method is used for ROE reporting regardless of the frequency of the employer's payroll. Question: 8-59 Which one of the following is not an accurate statement? Responses  Commissions are subject to all statutary deductions Commissions are subject to all statutary deductions - no response given  TD1X is used by commission employees TD1X is used by commission employees - no response given  Commissions are employment income Commissions are employment income - no response given  Commission can only be paid irregularly Commission can only be paid irregularly - correct Attempt #2: 1/1(Score: 1/1) Feedback Commissions are typically paid four ways: • Commission paid regularly with salary

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• Commission only, paid regularly • Commission only, paid regularly with a draw or advance • Commission only, paid irregularly

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