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| Section | Objectives |
|---|---|
| Topic 1: Commission Payments | - Commission payroll processing
|
| Topic 2: Non-Statutory Deductions | - Voluntary deductions
|
| Topic 3: Employment Income – Allowances, Expenses and Benefits | - Taxable and non-taxable benefits
|
| Topic 4: Workers’ Compensation | - Workers compensation administration
|
| Topic 5: Termination of Employment | - Termination processing
|
| Topic 6: Payroll Accounting | - Payroll accounting practices
|
| Topic 7: Employment Income – Regular Earnings | - Regular payroll calculations
|
| Topic 8: Provincial Remittances | - Provincial payroll requirements
|
| Topic 9: Record of Employment | - ROE processing
|
| Topic 10: Non-Regular Payments | - Special payroll payments
|
| Topic 11: Federal Remittances | - Government remittance obligations
|
| Topic 12: New Employee Information | - Employee setup and documentation
|
| Topic 13: Year-End Processing | - Federal and provincial year-end reporting
|
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NEW QUESTION # 12
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?
Answer: A
Explanation:
A strong hire-authorization/onboarding checklist ensures payroll and HR collect documents needed to pay the employee accurately and enroll them in required programs. Abenefit enrollment formis a practical, common checklist item because many employers offer benefit plans that require employee elections (for example, health/dental coverage levels, beneficiary information, dependent details, etc.). Indeed's Canadian onboarding guidance explicitly notes employers often collectbenefits enrollmentpaperwork as part of essential new employee forms and onboarding checklists.
By contrast, aT1213(Request to Reduce Tax Deductions at Source) is not routinely required for all hires; it is only used when an employee applies for CRA authorization to reduce tax withheld. A "clearance certificate" is not a standard Canada-wide payroll onboarding requirement for typical employment relationships.
Therefore, "All of the above" is not correct.
Selectingbenefit enrollment formbest matches the purpose of a hiring authorization checklist: ensuring all employment setup steps are completed (pay setup, statutory forms, and benefits enrollment where offered) so payroll deductions and coverage are handled correctly from the start.
NEW QUESTION # 13
Which of the following types of payments made by a private organization would not be subject to all statutory deductions?
Answer: C
Explanation:
The payment type most clearly not subject to all statutory deductions is directors' fees. CRA guidance on directors' fees shows they are treated as a special payment with distinct deduction rules, and (depending on the situation) they may not have CPP, EI, and income tax all apply in the same way as normal employment earnings.
By contrast, retroactive adjustments and performance bonuses are treated as taxable remuneration where CRA' s tools (like PDOC) calculate CPP contributions, EI premiums, and income tax on those payments (up to annual maximums).
"Vacation pay when no time was taken" is also treated as a non-periodic payment and is included in CRA payroll deduction formulas as a type of amount on which statutory deductions are calculated (again, subject to annual maximums for CPP/EI).
So, among the options listed, directors' fees are the one that would not necessarily be subject to all statutory deductions in the standard way.
NEW QUESTION # 14
Which of the following types of earnings are not considered income from employment?
Answer: A
Explanation:
Regular salary, vacation pay, and commissions are generally treated as income from employment because they are amounts paid for services performed during employment. In contrast, what many people call
"severance pay" is often classified by the CRA as a retiring allowance-an amount paid when or after an employee retires or loses their job, in recognition of long service or for the loss of employment.
This distinction matters in payroll because a retiring allowance has its own rules for withholding and potential RRSP/RPP transfer eligibility, and it is not treated the same way as normal employment income earned while actively employed. CRA technical guidance also draws lines between amounts that are employment income versus retiring allowance depending on the nature/timing of the payment.
So, among the options listed, severance pay (when it is a retiring allowance) is the one that is not considered income from employment in the way salary/vacation pay/commissions are.
NEW QUESTION # 15
Which pension plan requires the services of an actuary to study and forecast future needs of the plan to ensure the plan remains sufficiently funded to provide employees with their retirement benefits?
Answer: C
NEW QUESTION # 16
A Third Party Demand is issued by the Canada Revenue Agency for:
Answer: B
Explanation:
A "Third Party Demand" in payroll collections commonly refers to the CRA's Demand on a Third Party (DTP)-a legal garnishment tool used to collect a person's debt to the government by requiring a third party (such as an employer or financial institution) to redirect funds that would otherwise be paid to the debtor.
CRA guidance explains that garnishments may be issued as a Requirement to Pay (RTP), Enhanced Requirement to Pay (ERTP), or Demand on a Third Party (DTP), and that these documents apply when money normally payable to someone who owes a debt to the government must instead be paid to the CRA (or other listed federal bodies).
This aligns with option B: unpaid income tax or unpaid statutory deductions (such as payroll source deductions) can lead to CRA collection action using these legal instruments.
Child support is generally enforced under provincial/territorial family support programs, not via CRA DTP as described here. Overpaid EI benefits are typically handled through EI/Service Canada recovery processes, and
"third-party creditor debt" is not a CRA-administered debt.
NEW QUESTION # 17
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