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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Record of Employment (ROE) | 20% | - Submission and deadlines
|
| Topic 2: Termination and Special Payments | 30% | - Termination payments
|
| Topic 3: Individual Pay Calculations | 40% | - Regular earnings
|
| Topic 4: Communication and Compliance | 10% | - Accuracy and documentation
|
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27. Frage
Ronda earns $12.50 per hour and worked 40 hours this week. Calculate her Canada Pension Plan (CPP) contribution for this weekly pay period.
Antwort:
Begründung:
$25.75
Explanation:
First calculate Ronda's pensionable earnings for the week. Her gross pay is:
$12.50 × 40 = $500.00.
CPP is calculated on pensionable earnings after subtracting the basic exemption (the Year's Basic Exemption, YBE), prorated to the pay period. The CRA confirms the YBE is $3,500 and the employee CPP contribution rate for 2026 is 5.95% for base CPP.
Weekly exemption = $3,500 ÷ 52 = $67.31 (rounded to cents).
Pensionable earnings subject to CPP this week = $500.00 # $67.31 = $432.69.
CPP contribution = $432.69 × 5.95% = $432.69 × 0.0595 = $25.745..., which rounds to $25.75.
This deduction continues each pay until the employee reaches the annual CPP maximum contribution for the year (at which point CPP stops for the remainder of the year).
28. Frage
Rosa joined Avion Electronics in April 1983. Her employment was terminated on November 30, 2015 and she was paid a $62,500.00 retiring allowance. Rosa joined her company's pension plan in 1986 and was fully vested on termination of employment. Calculate the non-eligible portion of the retiring allowance.
Antwort:
Begründung:
$32,000.00 non-eligible portion
Explanation:
CRA requires separating a retiring allowance into an eligible and non-eligible portion. The eligible portion is the maximum that can be transferred to an RRSP/RPP under the special rules (without using regular RRSP room). The formula is: $2,000 for each year (or part-year) of service before 1996, plus an additional $1,500 for each year (or part-year) before 1989 in which the employee had no employer pension/DPSP benefit vested at the time of payment (or previously paid).
Rosa worked from 1983 to 1995 (inclusive) for pre-1996 service: 13 years × $2,000 = $26,000.
For the extra pre-1989 amount: she joined the pension plan in 1986 and was fully vested when paid the retiring allowance in 2015, so 1986-1988 do not qualify for the extra $1,500. However, 1983-1985 were years before 1989 when she had no vested employer pension benefit, so 3 years × $1,500 = $4,500.
Eligible portion = $26,000 + $4,500 = $30,500.
Non-eligible portion = $62,500 # $30,500 = $32,000.
29. Frage
What information is required to calculate thestandby charge, thereduced standby charge, and theoperating cost benefitfor a company-owned automobile?
Antwort: B
Begründung:
CRA's automobile benefit calculations require multiple data points because there are usuallytwo components thestandby charge(vehicle availability) and theoperating expense benefit(personal driving where the employer pays operating costs). CRA's guidance on employer-provided automobiles explains that standby charge calculations use the automobile'scost (capital cost) including applicable taxesand the time the vehicle wasavailableto the employee, while the reduced standby charge and operating benefit depend on kilometres drivenand the split betweenbusiness and personal use.
To determine whether areduced standby chargeapplies, you need availability plusbusiness-use requirements(which are evidenced through total/business kilometres). To calculate the operating expense benefit, you needpersonal kilometres(often derived from total kilometres minus business kilometres) or detailed personal km directly.
Therefore, the complete and correct set of required inputs is:capital cost (with sales tax), availability, total kilometres, business kilometres, and personal kilometres-which is optionD.
30. Frage
Anthony earns $750.00 per week. He has a cash taxable benefit of $25.00 per week. Anthony is exempt from CPP contributions. Calculate the net taxable income for the week.
Antwort:
Begründung:
$775.00
Explanation:
"Net taxable income" for payroll withholding purposes is the amount of income on which income tax is calculated for the pay period. It generally starts with the employee's gross taxable earnings for the period (regular wages plus any taxable benefits/allowances that must be included in income), then subtracts only those deductions that are deductible for tax at source (for example, certain registered pension plan contributions, union dues, etc., if applicable). A cash taxable benefit is treated like additional remuneration and is included in taxable income. (canada.ca) Here, Anthony's weekly taxable earnings are:
$750.00 wages + $25.00 cash taxable benefit = $775.00.
Being exempt from CPP contributions affects whether CPP is deducted, but CPP is not a "net taxable income" subtraction in this question (and in any case, no CPP is being deducted). The question also does not mention any other tax-deductible payroll deductions (like RPP contributions), so there is nothing to subtract from taxable earnings.
Therefore, Anthony's net taxable income for the week is $775.00.
31. Frage
Dollar values attributed to something the employer has either provided to an employee or paid for on an employee's behalf are:
Antwort: D
Begründung:
The CRA defines a benefit as something the employee receives when the employer pays for or gives something that is personal in nature (a good or service), either directly to the employee or through a third party. CRA's T4130 guide describes a benefit as a good or service you give (or arrange for) such as free use of employer property, and it is the value of that benefit that may need to be included in the employee's income if taxable.
This matches the wording in the question: "dollar values attributed to something the employer has either provided...or paid for...on an employee's behalf." By contrast, earnings are pay for work performed (salary, wages, commissions). Allowances are fixed amounts paid to help cover anticipated expenses without receipts (often taxable unless an exception applies). Expense reimbursements repay actual business expenses (typically supported by receipts) and are generally not treated as earnings.
So the correct classification is Benefits.
32. Frage
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