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| Section | Objectives |
|---|---|
| Topic 1: Provincial Remittances | - Provincial payroll requirements
|
| Topic 2: Year-End Processing | - Federal and provincial year-end reporting
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| Topic 3: Employment Income – Regular Earnings | - Regular payroll calculations
|
| Topic 4: Federal Remittances | - Government remittance obligations
|
| Topic 5: Employment Income – Allowances, Expenses and Benefits | - Taxable and non-taxable benefits
|
| Topic 6: Record of Employment | - ROE processing
|
| Topic 7: Non-Regular Payments | - Special payroll payments
|
| Topic 8: New Employee Information | - Employee setup and documentation
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| Topic 9: Commission Payments | - Commission payroll processing
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| Topic 10: Non-Statutory Deductions | - Voluntary deductions
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| Topic 11: Termination of Employment | - Termination processing
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| Topic 12: Workers’ Compensation | - Workers compensation administration
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| Topic 13: Payroll Accounting | - Payroll accounting practices
|
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질문 # 22
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 # 23
Which of the following types of payments made by a private organization would not be subject to all statutory deductions?
정답：D
설명：
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.
질문 # 24
Ronda earns $12.50 per hour and worked 40 hours this week. Calculate her Canada Pension Plan (CPP) contribution for this weekly pay period.
정답：
설명：
$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).
질문 # 25
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?
정답：A
설명：
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.
질문 # 26
Paula is granted a pay increase. The paperwork informing the payroll department of the pay increase is two pay periods late. What method would be used to calculate income taxes on the separate retroactive payment?
정답：C
설명：
A payment made to "catch up" wages because a pay increase was processed late is a retroactive payment. The CRA provides different income tax calculation approaches depending on the payment type and specifically lists "Retroactive payments" as its own category, separate from regular tax-table calculations, lump-sum, and bonus/irregular methods.
For bonuses and retroactive pay increases, the CRA also points employers to the Payroll Deductions Online Calculator (PDOC) to calculate CPP, EI, and income tax correctly, which aligns with using the appropriate CRA method for retroactive amounts.
Because this situation is explicitly a retroactive adjustment (two pay periods late), the correct choice is the Retroactive tax method (option C), not the bonus/irregular method, not the lump-sum method, and not the regular tax tables.
질문 # 27
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