DumpTOP는 우수한 IT인증시험 공부가이드를 제공하는 전문 사이트인데 업계에서 높은 인지도를 가지고 있습니다. DumpTOP에서는 IT인증시험에 대비한 모든 덤프자료를 제공해드립니다. National Payroll Institute인증 PF1시험을 준비하고 계시는 분들은DumpTOP의National Payroll Institute인증 PF1덤프로 시험준비를 해보세요. 놀라운 고득점으로 시험패스를 도와드릴것입니다.시험에서 불합격하면 덤프비용 전액환불을 약속드립니다.
| Section | Objectives |
|---|---|
| Payroll Accounting | - Payroll accounting practices
|
| Termination of Employment | - Termination processing
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| Federal Remittances | - Government remittance obligations
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| Non-Statutory Deductions | - Voluntary deductions
|
| New Employee Information | - Employee setup and documentation
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| Workers’ Compensation | - Workers compensation administration
|
| Year-End Processing | - Federal and provincial year-end reporting
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| Provincial Remittances | - Provincial payroll requirements
|
| Employment Income – Regular Earnings | - Regular payroll calculations
|
| Record of Employment | - ROE processing
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| Commission Payments | - Commission payroll processing
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| Employment Income – Allowances, Expenses and Benefits | - Taxable and non-taxable benefits
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| Non-Regular Payments | - Special payroll payments
|
National Payroll Institute인증 PF1시험은 중요한 IT인증자격증을 취득하는 필수시험과목입니다National Payroll Institute인증 PF1시험을 통과해야만 자격증 취득이 가능합니다.자격증을 많이 취득하면 자신의 경쟁율을 높여 다른능력자에 의해 대체되는 일은 면할수 있습니다.DumpTOP에서는National Payroll Institute 인증PF1시험대비덤프를 출시하여 여러분이 IT업계에서 더 높은 자리에 오르도록 도움드립니다. 편한 덤프공부로 멋진 IT전문가의 꿈을 이루세요.
질문 # 38
The deduction for living in a prescribed zone can be claimed by residents of which jurisdictions?
정답：B
설명：
The Northern residents deductions (often referred to as the "prescribed zone" deduction on the personal tax return) are not limited to the three territories. While all places in Yukon, Nunavut, and the Northwest Territories are in a prescribed northern zone (Zone A), the rules also designate prescribed northern and intermediate zones in parts of several provinces (for example, parts of British Columbia, Alberta, Saskatchewan, Manitoba, Ontario, and others).
The governing framework is in the Income Tax Regulations, which define prescribed zones using geographic descriptions (latitudes/longitudes) covering areas in multiple provinces, as well as the territories.
From a payroll/HR communications perspective, the key is that this deduction is generally claimed by the individual on their income tax return (it does not change the employer's province-of-employment withholding rules). Employees who believe they qualify should verify their community's zone status using CRA's prescribed zone lists before claiming the deduction.
질문 # 39
Bonus and incentive pays are subject to which statutory deductions?
정답：D
설명：
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.
질문 # 40
An employee-employer relationship is deemed to exist when:
정답：B
설명：
For separation/termination-related payroll decisions (including whether a payment can qualify as a retiring allowance and whether the relationship has truly ended), the key question is whether the employee-employer relationship is still continuing. CRA training material on "special payments and the end of employment" explains that ongoing health insurance coverage or accrual of pensionable time are indicators the employer- employee relationship is continuing.
Among the choices, the most direct, reliable indicator is continued accrual of benefits in the organization's pension plan (option D). If pensionable service continues to accrue, the relationship is still considered to exist-meaning the relationship has not been fully severed for payroll/tax purposes.
Option C ("no expectation of work") points the other way: that is consistent with a relationship being severed, not continuing. Option B ("refuses the right to be recalled") is not a standard indicator of an ongoing relationship. Option A can occur in some arrangements, but the CRA specifically highlights pension accrual (and ongoing coverage) as strong evidence the relationship continues.
질문 # 41
Dollar amounts that are paid to an employee to cover expenses that they incurred while performing their job, but are not considered in the calculation of an employee's earnings are:
정답：B
설명：
An expense reimbursement is a repayment to an employee for business costs they already paid personally (for example, meals, mileage, supplies), typically supported by receipts or an expense report. CRA's guidance explains that a reimbursement is a payment made to repay amounts the employee spent while conducting the employer's business, and that a reasonable reimbursement is generally not included in the employee's income.
That's why reimbursements are generally not part of "earnings" for payroll calculations-they are not compensation for work performed; they are repayment of a business expense. This differs from an allowance, which is usually a fixed amount paid without requiring receipts; allowances are often taxable unless a specific CRA exception applies.
So the correct term for "dollar amounts paid to cover job expenses incurred, but not considered earnings" is expense reimbursements (option D). Payroll best practice is to ensure reimbursements are properly documented and reasonable to support non-taxable treatment.
질문 # 42
Charlene receives $50.00 each pay for her meals. This is an example of:
정답：A
설명：
A fixed amount paid to an employee for meals each pay period is typically a meal allowance. CRA guidance distinguishes an allowance from a reimbursement: an allowance is usually a set amount paid without the employee having to submit receipts for actual costs, while a reimbursement repays specific expenses and is generally supported by receipts or an expense claim.
Because Charlene "receives $50.00 each pay for her meals," it is a flat amount, which aligns with an allowance rather than a reimbursement. Whether the allowance is taxable or non-taxable depends on the facts (for example, whether it is reasonable and paid under conditions CRA recognizes as non-taxable for certain travel situations). If it's not a reasonable travel allowance under CRA's exceptions, it is generally a taxable allowance and must be included in income with appropriate deductions.
So the correct classification is A (an allowance).
질문 # 43
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DumpTOP에서는 전문National Payroll Institute PF1인증시험을 겨냥한 덤프 즉 문제와 답을 제공합니다.여러분이 처음National Payroll Institute PF1인증시험준비라면 아주 좋은 덤프입니다. DumpTOP에서 제공되는 덤프는 모두 실제시험과 아주 유사한 덤프들입니다.National Payroll Institute PF1인증시험패스는 보장합니다. 만약 떨어지셨다면 우리는 덤프비용전액을 환불해드립니다.
PF1높은 통과율 시험공부: https://www.dumptop.com/National-Payroll-Institute/PF1-dump.html