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Question: 1-58 Which of the following is not one of the factors that the Canada Revenue Agency (CRA) uses to distinguish a contract of service from a contract for service? Responses  The amount of remuneration paid The amount of remuneration paid - correct  Worker's opportunity for profit Worker's opportunity for profit - no response given  Level of control the payer has over the worker Level of control the payer has over the worker - no response given  Degree of financial risk taken by the worker Degree of financial risk taken by the worker - no response given Attempt #2: 1/1(Score: 1/1) Feedback The CRA considers certain factors when determining if a contract of service or a contract for service exists. In order to understand the working relationship and verify that the intent of the worker and the payer is reflected in the facts, they will ask a series of questions that relate to the following factors: the level of control the payer has over the worker, whether or not the worker provides the tools and equipment, whether the worker can subcontract the work or hire assistants, the degree of financial risk taken by the worker, the degree of responsibility for investment and management held by the worker, the worker’s opportunity for profit, any other relevant factors, such as written contracts. under the pressures of absolute deadlines; able to use common sense in order to recognize problems quickly and apply sound solutions; able to remain objective and maintain a factual perspective when dealing with questions and inquiries. Question: 2-4 Which government agency is responsible for determining how many hours an insured person has in insurable employment? Responses  Canada Revenue Agency Canada Revenue Agency - correct  Revenu Québec Revenu Québec - no response given  Service Canada Service Canada - no response given  Employment and Social Development Canada Employment and Social Development Canada - no response given Attempt #2: 1/1(Score: 1/1)

Feedback Canada Revenue Agency is responsible for determining how many hours an insured person has in insurable employment. This responsibility is determined under the Employment Insurance Act . Question: 2-8 With respect to Employment Insurance, what is the Canada Revenue Agency not responsible for? Responses  Collection of employer premiums Collection of employer premiums - no response given  Administration of the Employment Insurance Premium Reduction Program Administration of the Employment Insurance Premium Reduction Program - correct  Collection of employee premiums Collection of employee premiums - no response given  Deciding which types of remuneration are insurable Deciding which types of remuneration are insurable - no response given Attempt #1: 1/1(Score: 1/1) Feedback With respect to Employment Insurance, Canada Revenue Agency is responsible for collection of employee premiums, collection of employer premiums and deciding which types of remuneration are insurable. Service Canada is responsible for the administration of the Employment Insurance Premium Reduction Program. Question: 2-27 Service Canada is responsible for the administration of which of the following? Responses  Canada Pension Plan benefits Canada Pension Plan benefits - correct  Establishment of annual maximum insurable earnings Establishment of annual maximum insurable earnings - no response given  Wage Loss plan provisions Wage Loss plan provisions - no response given  All of the above All of the above - no response given Attempt #2: 1/1(Score: 1/1) Feedback Service Canada is responsible for administering Canada Pension Plan benefits, including retirement, disability, survivor, children's and death benefits. Question: 2-28

Statutory deductions withheld from an employee's pay on behalf of the Canada Revenue Agency are: Responses  considered to be held "in trust" for the Receiver General considered to be held "in trust" for the Receiver General - correct  due to the Receiver General before the end of the month in which they are withheld due to the Receiver General before the end of the month in which they are withheld - no response given  subject to a 3% penalty if remitted more than 8 days after the due date subject to a 3% penalty if remitted more than 8 days after the due date - no response given  all of the above all of the above - no response given Attempt #2: 1/1(Score: 1/1) Feedback All monies deducted on behalf of the Canada Revenue Agency are considered to be held "in trust" for the Receiver General. Question: 2-38 Which agency is responsible for the delivery of services to employers including electronic Record of Employment? Responses  The Canada Revenue Agency The Canada Revenue Agency - no response given  Ministry of Labour Ministry of Labour - no response given  Service Canada Service Canada - correct  Employment and Social Development Canada Employment and Social Development Canada - no response given Attempt #2: 1/1(Score: 1/1) Feedback One of the responsibilities of Service Canada is the delivery of services to employers, including electronic Record of Employment. Question: 3-33

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John has $35.00 deducted from his pay for Employment Insurance premiums. His employer offers a short term disability plan and therefore has a reduced rate of 1.249. What would be the total amount that the employer would remit in Employment Insurance premiums? Responses  $35.00 $35.00 - no response given  $70.00 $70.00 - no response given  $78.72 $78.72 - correct  $84.00 $84.00 - no response given Attempt #2: 1/1(Score: 1/1) Feedback The employer premium is equal to the employee premium multiplied by the employer's reduced Employment Insurance rate. The employer premium is added to the employee premium and remitted to the Canada Revenue Agency. Question: 3-42 Jean is paid $25.00 per hour, receives a car allowance of $75.00, and a non-cash taxable benefit of $25.00 every pay. During the current bi-weekly pay period Jean worked 80 hours and received a bonus of $700.00. What are Jean's insurable earnings for this pay period? Responses  $2,075.00 $2,075.00 - no response given  $2,725.00 $2,725.00 - no response given  $2,775.00 $2,775.00 - correct  $2,800.00 $2,800.00 - no response given Attempt #1: 1/1(Score: 1/1) Feedback The taxable benefit is not a cash remuneration and is therefore not included in the insurable earnings. Jean's insurable earnings will include her regular salary of $2,000.00 (80 hours multiplied by $25.00 per hour), plus her $700.00 bonus, plus her $75.00 car allowance, for a total of $2,775.00. Question: 3-46

What is the purpose of the Canada Pension Plan Act ? Responses  Provide assistance to workers who lose their jobs, or must be off work under other qualified circumstances Provide assistance to workers who lose their jobs, or must be off work under other qualified circumstances - no response given  Provide assistance to workers who are injured on the job Provide assistance to workers who are injured on the job - no response given  Provide protection to contributors and their families against loss of income due to retirement, disability or death Provide protection to contributors and their families against loss of income due to retirement, disability or death - correct  None of the above None of the above - no response given Attempt #2: 1/1(Score: 1/1) Feedback The purpose of the Canada Pension Plan Act is to provide protection to contributors and their families against the loss of income due to retirement, disability and death. Question: 3-48 The Record of Employment form is used to determine: Responses  qualification for Employment Insurance benefits qualification for Employment Insurance benefits - no response given  how much the benefit will be how much the benefit will be - no response given  how long the benefit can be collected how long the benefit can be collected - no response given  all of the above all of the above - correct Attempt #1: 1/1(Score: 1/1) Feedback The Record of Employment form is used by Service Canada to determine an individual's qualification to collect Employment Insurance benefits when their employment is interrupted, how much the benefit will be and how long they will collect it. Question: 3-51

Which of the following types of employment would be subject to Canada Pension Plan contributions? Responses  Employment of a casual nature, other than for the purpose of the employer's usual trade or business Employment of a casual nature, other than for the purpose of the employer's usual trade or business - no response given  Employment of a person who helps the employer in a disaster, if the employee is not regularly employed by the employer Employment of a person who helps the employer in a disaster, if the employee is not regularly employed by the employer - no response given  All of the above All of the above - no response given  None of the above None of the above - correct Attempt #2: 1/1(Score: 1/1) Feedback The following types of employment are not subject to Canada Pension Plan contributions - employment by an employer in agriculture, an agricultural enterprise, horticulture, fishing, hunting, trapping, forestry, logging or lumbering, unless the worker is paid $250.00 or more in a year, and the employer will be paying cash remuneration for a period of 25 or more working days in a calendar year; employment of a casual nature other than for the purpose of the employer's usual trade or business; employment of a person, other than as an entertainer, in connection with a circus, fair, parade, carnival, exposition, exhibition, or other similar activity if that person is not regularly employed by that employer or employed by that employer for less than seven days in a year; employment of a person by a government body as an election worker, if that person is not a regular employee of the government body or works for less than 35 hours in a calendar year; employment as a teacher on exchange from a foreign country; employment of a spouse or common-law partner if you cannot deduct the remuneration paid as an expense under the Income Tax Act ; employment of a member of a religious order who has taken a vow of perpetual poverty; employment for which no cash remuneration is paid, where the employee is the child of, or is maintained by, the employer; employment of a person who helps the employer in a disaster or in a rescue operation if the employee is not regularly employed by the employer. Question: 3-56 An employee turned 18 on May 18, 2023. Calculate the maximum Canada Pension Plan contribution for this employee in 2023. 1 $$2190.09 Attempt #2: 1/1(Score: 1/1) Feedback

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The correct answer is $2,190.09. When an employee turns 18, the employer must begin withholding Canada Pension Plan contributions the first pay of the month following the month in which the employee's 18th birthday falls. The calculation is current year's maximum contribution limit divided by 12, multiplied by the number of months eligible to contribute. Question: 3-92 Amounts withheld for Employment Insurance are called: Responses  contributions contributions - no response given  deductions deductions - no response given  taxes taxes - no response given  premiums premiums - correct Attempt #2: 1/1(Score: 1/1) Feedback Since this is an insurance plan the amounts withheld are called premiums. Question: 3-99 In relation to the Canada Pension Plan, the Canada Revenue Agency is responsible for: Responses  administration of benefits administration of benefits - no response given  payments of benefits payments of benefits - no response given  setting the yearly basic exemption setting the yearly basic exemption - correct  entitlement of benefits entitlement of benefits - no response given Attempt #2: 1/1(Score: 1/1) Feedback Canada Revenue agency sets the yearly basic exemption, annual contribution rate and the maximum pensionable earnings. Question: 3-143

When an employee turns 70, the employer must stop withholding Canada Pension Plan contributions: Responses  the first pay of the month following the month the employee turns 70 the first pay of the month following the month the employee turns 70 - correct  the employer would not stop withholding Canada Pension Plan contributions the employer would not stop withholding Canada Pension Plan contributions - no response given  the pay period in which the employee's 70th birthday falls the pay period in which the employee's 70th birthday falls - no response given  the first pay of the month in the month the employee turns 70 the first pay of the month in the month the employee turns 70 - no response given Attempt #2: 1/1(Score: 1/1) Feedback When an employee turns 70 the employer must stop withholding Canada Pension Plan contributions on the first pay of the month following the month the employee turned 70. Question: 3-144 Individuals may apply for Canada Pension Plan retirement benefits at the age of: Responses  55 55 - no response given  60 60 - correct  65 65 - no response given  70 70 - no response given Attempt #2: 1/1(Score: 1/1) Feedback Individuals may apply for Canada Pension Plan retirement benefits as early as age 60. Question: 3-173 An employee filed a CPT30 election with their employer on July 3rd. Calculate the maximum CPP contribution for 2023. 1 $$2190.09 Attempt #3: 1/1(Score: 1/1)

Feedback The correct answer is $2,190.09. The employee's maximum CPP contribution for the year would be the current annual maximum contribution, $3,754.45, divided by 12 months, multiplied by the 7 months (January to July) that the employee was eligible to contribute. Question: 3-184 Calculate an Alberta employee's Employment Insurance premium on $1,212.00 per semi-monthly pay period. 1 $$19.76 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $19.76. An employee's Employment Insurance premiums can be manually calculated by multiplying the employee's insurable earnings, up to the maximum insurable earnings for the year, by the Employment Insurance rate. Question: 3-188 An employee working in Manitoba earns $722.00 weekly. Calculate his Employment Insurance premium for the pay period. Responses  $9.39 $9.39 - no response given  $11.77 $11.77 - correct  $34.28 $34.28 - no response given  $42.96 $42.96 - no response given Attempt #1: 1/1(Score: 1/1) Feedback To calculate the employee portion of the Employment Insurance premium, you multiply the insurable earnings by the Employment Insurance rate. Question: 4-45 A federal and provincial/territorial claim code 0 should be used by employees when: Responses  they are students

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they are students - no response given  they do not want tax withheld they do not want tax withheld - no response given  their claim totals exceed $27,000.00 their claim totals exceed $27,000.00 - no response given  they are non-residents they are non-residents - correct Attempt #1: 1/1(Score: 1/1) Feedback Federal and provincial/territorial claim code 0 should be used by non-residents or by an employee who has a second job and has already claimed the basic personal tax credit on their TD1 filed with their other employer. Question: 4-59 The Income Tax Act does not define: Responses  net taxable income net taxable income - no response given  pensionable earnings pensionable earnings - no response given  taxable income taxable income - no response given  all of the above all of the above - correct Attempt #1: 1/1(Score: 1/1) Feedback Taxable income, pensionable earnings and net taxable income are terms that will not be found in the Income Tax Act, but are commonly used by payroll practitioners. Question: 4-78 Chloe lives in Alberta and earns $675.34 per week. She also receives a $5.00 per pay period non- cash taxable benefit and uses a federal claim code 1 and a provincial claim code 1 on her TD1s. Determine Chloe's total income tax deduction. 1 $$123.60 Attempt #2: 1/1(Score: 1/1) Feedback

The correct answer is $123.60. To determine Chloe's federal and provincial income tax, calculate her net taxable income, including the non-cash taxable benefit and deducting the enhanced portion of CPP contributions amount, ($675.34 + $5.00 - $6.13 = $680.34). Look up the net taxable income in the federal and provincial tax tables, using the pay period frequency and the employee's federal and provincial claim codes. Federal tax is $83.20 and provincial tax is $40.40. Question: 4-83 Haley lives in Alberta and earns $1,428.00 semi-monthly. She also pays $25.00 per pay period for union dues and uses a federal claim code 2 and a provincial claim code 2 on her TD1s. Determine Haley's total income tax deduction. 1 $$235.85 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $235.85. To determine Haley's federal and provincial income tax, calculate her net taxable income, deducting the union dues and the enhanced portion of CPP contribution amounts from the gross taxable income, ($1,428.00 - $25.00 - $12.82 = $1,390.18). Look up the net taxable income in the federal and provincial tax tables, using the pay period frequency and the employee's federal and provincial claim codes. Federal tax is $159.00 and provincial tax is $76.85. Question: 4-102 When an employee's personal situation changes, a new TD1 form should be provided to the employer: Responses  anytime before the beginning of the new taxation year anytime before the beginning of the new taxation year - no response given  before the end of the current taxation year before the end of the current taxation year - no response given  within 7 days within 7 days - correct  when the employer provides the new form for completion when the employer provides the new form for completion - no response given Attempt #2: 1/1(Score: 1/1) Feedback Employees should complete a new TD1 form within 7 days of a change to their personal situation if it affects the amount they can claim on the form. Question: 4-116 Statutory deductions are withheld in the following order:

Responses  Canada Pension Plan contributions, Employment Insurance premiums, income tax Canada Pension Plan contributions, Employment Insurance premiums, income tax - correct  Income tax, Canada Pension Plan contributions, Employment Insurance premiums Income tax, Canada Pension Plan contributions, Employment Insurance premiums - no response given  there is no required order there is no required order - no response given  Employment Insurance premiums, Canada Pension Plan contributions, income tax Employment Insurance premiums, Canada Pension Plan contributions, income tax - no response given Attempt #2: 1/1(Score: 1/1) Feedback Federal legislation requires that statutory deductions are withheld in the following order: Canada Pension Plan contributions, Employment Insurance premiums and income tax. Question: 5-24 Fawzia works for an organization in Saskatchewan. Which of the following would not be used to calculate her vacation pay? Responses  Clothing allowance Clothing allowance - correct  Regular Wages Regular Wages - no response given  Commission payment Commission payment - no response given  Retroactive payment Retroactive payment - no response given Attempt #2: 1/1(Score: 1/1) Feedback Allowances for car, clothing, moving, travel expenses, and the value of gifts are not included in the calculation of vacation pay in any jurisdiction except Québec. Question: 6-27 In the collective agreement negotiation process, the committee formed to work behind the scenes is commonly called the: Responses

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 negotiation committee negotiation committee - no response given  cost committee cost committee - no response given  resource committee resource committee - correct  research committee research committee - no response given Attempt #2: 1/1(Score: 1/1) Feedback The committee formed to work behind the scenes is commonly called the resource committee. Question: 6-29 The Labour Board can exempt an employee from joining the union and/or paying union dues under the following condition(s): Responses  religious or human rights reasons religious or human rights reasons - correct  financial hardship to the employee financial hardship to the employee - no response given  an employee's strong personal objection an employee's strong personal objection - no response given  all of the above all of the above - no response given Attempt #1: 1/1(Score: 1/1) Feedback In most jurisdictions in Canada, employees may be exempted from becoming union members and/or paying union dues because of religious or human rights reasons. Question: 6-38 During the negotiation of a collective agreement, employees are represented by: Responses  lawyers representing the union lawyers representing the union - no response given  a mediator a mediator - no response given  labour relations experts

labour relations experts - no response given  union negotiating committee union negotiating committee - correct Attempt #2: 1/1(Score: 1/1) Feedback The negotiation process takes place so that the employer and the employees can produce the initial collective agreement or renew an existing agreement. The actual negotiations are carried out by the employer’s labour relations experts and the union’s negotiators. Question: 7-67 123 Trucking Company has employees who report to work at and are paid from the company's location in Newfoundland and Labrador. The employer also has employees who report to work at and are paid from their location in British Columbia. What remuneration is subject to the Health and Post-Secondary Education Tax? Responses  Taxable remuneration for employees working in British Columbia Taxable remuneration for employees working in British Columbia - no response given  Taxable remuneration for employees working in Newfoundland and Labrador Taxable remuneration for employees working in Newfoundland and Labrador - correct  Taxable remuneration for employees working in both Newfoundland and Labrador and British Columbia Taxable remuneration for employees working in both Newfoundland and Labrador and British Columbia - no response given  None of the above None of the above - no response given Attempt #2: 1/1(Score: 1/1) Feedback The Health and Post-Secondary Education Tax applies to employers who have employees who report for work at the employer's place of business in the province or employees who are not required to report for work at the employer's establishment in Newfoundland and Labrador, but who are paid from the employer's place of business in the province. Question: 7-73 If an employer reimbursed employees for the Ontario Health Premium, the payroll implication would be: Responses  Ontario Health Premium cannot be reimbursed Ontario Health Premium cannot be reimbursed - no response given

 employer tax or levy to employer employer tax or levy to employer - no response given  cash taxable benefit for the employee cash taxable benefit for the employee - correct  no payroll implication no payroll implication - no response given Attempt #2: 1/1(Score: 1/1) Feedback When employees have negotiated with their employers to be reimbursed for the Ontario Health Premium as part of their compensation, the reimbursement amount would be considered a cash taxable benefit to the employee. Question: 7-75 What is an employer levy? Responses  Money raised under government authority Money raised under government authority - correct  Money raised from donations Money raised from donations - no response given  Money raised through payroll deductions Money raised through payroll deductions - no response given  Money raised from insurance premiums Money raised from insurance premiums - no response given Attempt #2: 1/1(Score: 1/1) Feedback A levy is money raised under government authority. Question: 7-78 To calculate an employee's pension plan entitlement accurately, a pension plan administrator must know the employee's: Responses  pensionable earnings pensionable earnings - correct  taxable earnings taxable earnings - no response given  net taxable earnings net taxable earnings - no response given

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 insurable earnings insurable earnings - no response given Attempt #2: 1/1(Score: 1/1) Feedback Pensionable earnings, defined in the pension plan document, must be communicated to the pension plan administrator for proper calculation of the employee's pension entitlement. Question: 7-92 Name one type of remuneration subject to the Newfoundland and Labrador Health and Post- Secondary Education Tax. Responses  Retiring Allowance Retiring Allowance - no response given  Vacation Pay Vacation Pay - correct  Pension Pension - no response given  An annuity An annuity - no response given Attempt #2: 1/1(Score: 1/1) Feedback The total income from employment amount reported in box 14 of a T4 slip when box 10 indicates NL (Newfoundland and Labrador) is subject to the Newfoundland and Labrador Health and Post- Secondary Education Tax. Vacation pay is considered employment income and is subject to the tax. Pension, annuity, retiring allowance and/or superannuation income is excluded from the tax levy. Question: 8-4 Which is the most important criterion used by Revenu Québec in determining whether a worker is an employee or is self-employed in Québec? Responses  Subordination in the performance of work Subordination in the performance of work - correct  Agreement between each of the parties in the relationship Agreement between each of the parties in the relationship - no response given  Financial involvement Financial involvement - no response given  Integration of the tasks carried out by the worker Integration of the tasks carried out by the worker - no response given

Attempt #2: 1/1(Score: 1/1) Feedback Subordination in the performance of work is the most important criterion, and may be the crucial factor in determining whether a worker is an employee or is self-employed. Question: 8-17 An employee begins collecting Québec Pension Plan disability benefits. What happens to the employee's Québec Pension Plan contributions? Responses  The employee's contribution to the Québec Pension Plan will stop on the first pay after which the employee is deemed to be disabled The employee's contribution to the Québec Pension Plan will stop on the first pay after which the employee is deemed to be disabled - no response given  The employee's contribution to the Québec Pension Plan will continue for as long as the employee continues to work The employee's contribution to the Québec Pension Plan will continue for as long as the employee continues to work - no response given  The employee's contribution to the Québec Pension Plan will stop the first pay of the month following the month in which the employee is deemed to be disabled The employee's contribution to the Québec Pension Plan will stop the first pay of the month following the month in which the employee is deemed to be disabled - correct  The employee's contribution to the Québec Pension Plan will stop immediately upon the employee becoming disabled The employee's contribution to the Québec Pension Plan will stop immediately upon the employee becoming disabled - no response given Attempt #1: 1/1(Score: 1/1) Feedback When an employee starts collecting a Québec Pension Plan disability benefit, the employer must stop withholding Québec Pension Plan contributions from income paid to an employee the first pay of the month following the month in which the employee is deemed to be disabled by Retraite Québec or Service Canada. Question: 8-36 Which of the following criteria is used by Revenu Québec to determine if a worker is self-employed or an employee? Responses  Integration of the tasks carried out by the worker Integration of the tasks carried out by the worker - no response given

 Specific result of the work Specific result of the work - no response given  The parties’ attitude regarding their relationship The parties’ attitude regarding their relationship - no response given  All of the above All of the above - correct Attempt #1: 1/1(Score: 1/1) Feedback To determine whether a worker is an employee or a self-employed person, Revenu Québec (RQ) uses six main criteria: a) subordination in the performance of work, b) financial or economic criterion, c) ownership of tools, d) integration of the tasks carried out by the worker e) specific result of the work and f) the parties’ attitude regarding their relationship. Question: 8-45 Which of the following is not subject to Québec Pension Plan contributions? Responses  A person receives a pension payment of $500.00 A person receives a pension payment of $500.00 - no response given  An employee whose services have been terminated receives 4 weeks legislated wages in lieu of notice An employee whose services have been terminated receives 4 weeks legislated wages in lieu of notice - no response given  An employee receives $5,000.00 as a retiring allowance upon retirement An employee receives $5,000.00 as a retiring allowance upon retirement - no response given  All of the above All of the above - correct Attempt #1: 1/1(Score: 1/1) Feedback The following amounts are not considered to be employment earnings and, therefore, are not subject to Québec Pension Plan contributions: a) pension benefits, b) payments at the end of employment, c) insurance benefit payments and d) payments linked to special conditions under the Taxation Act . Question: 8-54 In comparison to Employment Insurance benefits, which of the following is true of the Québec Parental Insurance Plan? Responses  Claimants do not have a choice in receiving higher or lower benefits under the Québec Parental Insurance Plan

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Claimants do not have a choice in receiving higher or lower benefits under the Québec Parental Insurance Plan - no response given  There is a waiting period to receive the first benefit payment from the Québec Parental Insurance Plan There is a waiting period to receive the first benefit payment from the Québec Parental Insurance Plan - no response given  The benefit rate for Québec Parental Insurance Plan is based on a lower percentage of insurable earnings The benefit rate for Québec Parental Insurance Plan is based on a lower percentage of insurable earnings - no response given  The maximum earnings cap is higher under the Québec Parental Insurance Plan The maximum earnings cap is higher under the Québec Parental Insurance Plan - correct Attempt #2: 1/1(Score: 1/1) Feedback The Québec Parental Insurance Plan benefits differ from Employment Insurance benefits in the following ways: a) the maximum earnings cap is higher under the Québec Parental Insurance Plan than under Employment Insurance, b) the benefit rate is based on a higher percentage of insurable earnings, c) there is no waiting period to receive the first benefit payment, d) fathers can receive 5 weeks paternity leave in addition to regular parental leave and e) claimants have the choice of receiving either higher benefits for a shorter period or lower benefits for a longer period. Question: 8-63 Sylvia's salary is $1,500.00 bi-weekly and she receives a non-cash taxable benefit of $100.00 per pay. Calculate the employer's Québec Parental Insurance Plan premium. Responses  $7.41 $7.41 - no response given  $7.90 $7.90 - no response given  $10.38 $10.38 - correct  $11.07 $11.07 - no response given Attempt #1: 1/1(Score: 1/1) Feedback The employer's Québec Parental Insurance Plan premium is calculated by multiplying the employee's insurable earnings of $1,500.00 by the employer's annual rate of 0.692%. Non-cash taxable benefits are not considered insurable earnings. Question: 8-112

Sophie works in Québec and earns $1,124.56 bi-weekly. Calculate Sophie's Employment Insurance premium. 1 $$14.28 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $14.28. Employment Insurance premiums are calculated by taking the employee's total insurable earnings for the period and multiplying by the current Québec Employment Insurance rate of 1.27%. Question: 8-113 Emmanuelle works in Québec and earns $3,386.75 monthly. Calculate Emmanuelle's Employment Insurance premium. 1 $$43.01 Attempt #2: 1/1(Score: 1/1) Feedback The correct answer is $43.01. Employment Insurance premiums are calculated by taking the employee's total insurable earnings for the period and multiplying by the current Québec Employment Insurance rate of 1.27%. Question: 8-114 Who is responsible for the collection of Québec provincial income tax? Responses  Canada Revenue Agency Canada Revenue Agency - no response given  Revenu Québec Revenu Québec - correct  The Province of Québec The Province of Québec - no response given  Minister of Finance Minister of Finance - no response given Attempt #2: 1/1(Score: 1/1) Feedback Revenu Québec is the Québec government ministry responsible for the collection of Québec income tax and consumption taxes. Question: 8-126

What determines the penalty rate for employers who fail to deduct and remit to Revenue Québec within the legislated time frame? Responses  The amount that has to be remited to Revenue Québec The amount that has to be remited to Revenue Québec - no response given  The number of days during which an employer is late in meeting the Taxation Act’s requirements The number of days during which an employer is late in meeting the Taxation Act’s requirements - correct  The size of the total payroll The size of the total payroll - no response given  All of the above All of the above - no response given Attempt #2: 1/1(Score: 1/1) Feedback Employers who fail to deduct, collect or pay the required amounts within the legislated time frame are liable for a penalty. The penalty rate is set according to the number of days during which an employer is late in meeting the Taxation Act’s requirements. Question: 9-5 Which of the following is not automatically covered by workers' compensation? Responses  Students Students - no response given  Domestics Domestics - no response given  Executive officers Executive officers - correct  Part-time employees Part-time employees - no response given Attempt #1: 1/1(Score: 1/1) Feedback Executive officers are not automatically covered by workers' compensation, but may make an application for personal/optional coverage. Question: 9-28 Penalties can be assessed under workers' compensation legislation for: Responses

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 underestimating assessable earnings underestimating assessable earnings - no response given  late filing of annual statements late filing of annual statements - no response given  late remittances late remittances - no response given  all of the above all of the above - correct Attempt #2: 1/1(Score: 1/1) Feedback Penalties can be assessed under workers' compensation legislation for underestimating assessable earnings and filing annual statements and remittances late. refresh Retake

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