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| Section | Objectives |
|---|---|
| Earnings, Deductions, and Taxation | - Deductions and remittances
|
| Payroll Fundamentals and Compliance Framework | - Payroll legislation and regulatory bodies
|
| Payroll Records and Compliance Reporting | - Recordkeeping requirements
|
National Payroll Instituteガイドトレントは、98〜100％の合格率と高いヒット率を高めます。弊社のPF1テストトレントは認定エキスパートを使用し、質問と回答は実際の試験に基づいて入念に選択されます。私たちのPF1研究急流の言語は理解しやすく、内容は重要な情報を簡素化しました。当社の製品は、機能を強化してPF1試験、タイミング機能、自己学習および自己評価機能をシミュレートし、学習者がPF1ガイドトレントを簡単かつ便利な方法でPayroll Fundamentals 1Exam習得できるようにします。
質問 # 53
In Block 12 of the Record of Employment, the final pay period ending date for employees who are paid solely by commission or are paid salary plus irregularly paid commission will be:
正解：D
解説：
Service Canada treats commission salespeople (paid solely by commission or salary plus irregularly paid commission) as a special ROE situation where the weekly averaging formula is used. In that scenario, the ROE Guide states that for Block 12 (Final pay period ending date) you must use the Saturday of the week that contains the last day for which paid (Block 11).
This is different from the usual rule for most employees, where Block 12 is simply the end date of the final pay period that includes the Block 11 date (and it can't be earlier than Block 11).
The key reason is consistency in applying the weekly averaging approach: even if the employer's actual payroll cycle is not weekly, commission-only/irregular-commission employees are reported using a weekly framework for ROE purposes. Payroll should therefore align Block 12 to the correct "weekly" period end (Saturday) when that rule applies, to avoid ROE errors and Service Canada follow-up.
質問 # 54
Charmaine's employment was terminated by her employer on April 13 of the current year. Charmaine had worked for her employer for 3 years and was paid 3 weeks of legislated wages in lieu of notice and two weeks' vacation pay with her final pay. What date should be recorded in Block 11 on Charmaine's Record of Employment?
正解：C
解説：
Block 11 on the ROE is the "Last day for which paid," meaning the last day the employee received insurable earnings. In most terminations, this is the employee's last day of work. Service Canada notes Block 11 only moves beyond the last day worked when the employee continues to receive insurable earnings after the last day of work due to paid leave (such as vacation leave or sick leave) or salary continuance.
In this question, Charmaine's employment ended April 13, and she received a lump-sum final pay that included wages in lieu of notice and vacation pay. These amounts are typically reported as special payments (for example, pay in lieu of notice is reported as such), but they do not automatically change Block 11 unless they are paid as an actual paid-leave period or as salary continuance (where regular pay continues and the ROE is not issued until the continuance ends).
質問 # 55
An employee in Ontario was paid a $25,000.00 retiring allowance. The eligible portion was $15,000.00 and was transferred to the employee's Registered Retirement Savings Plan (RRSP) by the employer. Calculate the income tax on the non-eligible portion.
正解：A
解説：
A retiring allowance is treated as a lump-sum payment for payroll withholding purposes. When part of a retiring allowance is transferred directly to an RRSP/RPP, CRA guidance indicates you do not withhold income tax on the transferred amount (up to the employee's available limit), because it is not paid to the employee in cash.
Step 1: Determine the portion paid directly to the employee (non-eligible portion):
$25,000 # $15,000 transferred to RRSP = $10,000 paid/remaining.
Step 2: Apply CRA lump-sum withholding rates (outside Quebec):
For total lump-sum payments $5,001 to $15,000, the withholding rate is 20%.
Step 3: Calculate tax to withhold on $10,000:
$10,000 × 20% = $2,000.00.
So the correct option is B ($2,000.00).
質問 # 56
Bonus and incentive pays are subject to which statutory deductions?
正解：C
解説：
Bonuses and incentives are treated as taxable remuneration, so they are generally subject to the same core statutory deductions as regular earnings: CPP/QPP, EI, and income tax (and in Quebec, QPIP also applies when the remuneration is subject to EI). The CRA specifically notes that you must deduct EI premiums from bonuses/retroactive pay (up to the annual maximum), and the CRA's guidance for bonuses/irregular amounts uses tools (PDOC/formulas) that calculate CPP contributions, EI premiums, and income tax on these payments.
In Quebec payroll, remuneration that is subject to EI premiums is generally also subject to QPIP premiums, so bonuses/incentives that are EI-insurable are typically QPIP-insurable as well.
In the Northwest Territories and Nunavut, there is also a statutory territorial payroll tax that employers must withhold/remit where applicable, and the NWT guidance explicitly lists bonuses as part of employment income subject to payroll tax.
質問 # 57
Dollar values attributed to something the employer has either provided to an employee or paid for on an employee's behalf are:
正解：C
解説：
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.
質問 # 58
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高品質の製品に基づいて、当社のPF1ガイドトレントは、98％〜100％を達成できるテスト合格率を保証する高品質です。 PF1学習ツールは、経験豊富な専門家によってオンラインで更新され、ユーザーに送信されます。そのため、学習資料の更新に特別な注意を払う必要はありません。 PF1試験トレントのデータは前向きであり、ユーザーが最新の知識を習得するのに役立つホットトピックを把握できます。和解しておらず、再度自分自身に挑戦したい場合は、特定の割引を提供します。
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