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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Record of Employment (ROE) | 20% | - ROE completion requirements
|
| Topic 2: Termination and Special Payments | 30% | - Termination payments
|
| Topic 3: Communication and Compliance | 10% | - Stakeholder communication
|
| Topic 4: Individual Pay Calculations | 40% | - Non-regular earnings
|
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NEW QUESTION # 64
A premium payment for overtime hours worked or a rate per piece of goods produced is an example of:
Answer: B
Explanation:
Overtime premiums and piece-rate pay are forms of earnings because they are amounts paid for work performed. CRA's payroll guidance confirms overtime pay is remuneration from which you must deduct statutory deductions (CPP, EI, and income tax), reflecting that overtime is treated as employment earnings.
Similarly, piecework (piece-rate pay) is a method of paying wages based on units produced rather than time.
It is still compensation for labour and therefore part of gross earnings used to calculate payroll deductions and net pay. This is fundamentally different from:
Expense reimbursements, which repay employee-incurred business costs (not pay for work).
Allowances, which are predetermined amounts to help cover anticipated expenses without receipts.
Benefits, which are the value of goods/services provided by the employer or paid on the employee's behalf.
So a premium paid for overtime hours or a piece-rate per unit produced is classified as earnings (option A).
NEW QUESTION # 65
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?
Answer: D
Explanation:
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.
NEW QUESTION # 66
The amount of notice the employer must give an employee depends on:
Answer: D
Explanation:
Termination notice requirements come from the employment standards legislation that applies to the workplace, which is tied to the jurisdiction where the employee works (province/territory), unless the workplace is federally regulated. The Government of Canada explicitly directs employers and employees to consult the employment standards for the province or territory of work if they are not in a federally regulated industry.
Within a given jurisdiction, the minimum notice (or pay in lieu) is typically based on the employee's length of continuous employment/service. For example, under the Canada Labour Code (federally regulated workplaces), required notice increases with service (and can be replaced with wages in lieu), showing service length is a core driver of notice entitlements.
That's why "where they live" is not the deciding factor for notice rules: the governing employment standards are based on the jurisdiction of employment (where the work is performed / the employment is regulated), and the employee's length of service under that jurisdiction's rules.
NEW QUESTION # 67
Which of the following deductions would be the last payroll withholding in order of priority?
Answer: A
Explanation:
In payroll, deductions are applied in a priority order so employers satisfy mandatory legal obligations first.
CRA collection tools such as a Requirement to Pay (RTP) and a Demand on a Third Party (DTP) are legal
/garnishment-type deductions. CRA explains that a Requirement to Pay directs a third party (often the employer) to send amounts otherwise payable to the employee to the CRA, and the employer must comply.
Company pension contributions (where participation is required as a condition of employment or under a plan
/collective agreement) are generally company-compulsory deductions-important, but they come after statutory and legal deductions. Voluntary insurance coverage is a classic voluntary deduction (the employee chooses it; it is not legally required). Voluntary deductions are normally taken last because they must not interfere with statutory/legal withholding obligations.
So among the options, voluntary insurance coverage is the one that would be withheld last in the order of priority.
NEW QUESTION # 68
(PF1 Exam - Net Pay Calculation Template Worksheet: Quebec)
Question ID: pf1-exam-npc-q-f
Mara Poirier works for Affordable Transport in Quebec and earns an annual salary of $54,500.00, paid on a semi-monthly basis.
In addition to her regular salary, Mara's employer provides the following benefits:
Group term life insurance coverage through a third party of two times her annual salary.
Monthly group term life insurance premiums are $0.57 per $1,000.00 of coverage, excluding taxes.
Private health insurance benefits with a monthly premium of $260.00, excluding taxes.
The tax on insurance premiums in Quebec is 9%.
Mara's federal TD1 claim code is 3 and her provincial TP-1015.3-V deduction code is C.
Mara will not reach the annual maximums for QPP, EI, or QPIP in this pay period.
Required: Calculate Mara's net pay, following the order of the steps in the net pay template.
EXHIBIT A - Net Pay Template (Fill in all blanks)
Earnings / Income Bases
Step 1 - Calculate Mara's gross earnings for this pay period (GTE).
[ ____________________________________________ ]
Step 2 - Calculate the pensionable earnings (PE).
[ ____________________________________________ ]
Step 3 - Calculate the insurable earnings (IE).
[ ____________________________________________ ]
Step 4 - Calculate the net taxable income (CRA) (NTI).
[ ____________________________________________ ]
Step 5 - Calculate the net taxable income (RQ) (NTI).
[ ____________________________________________ ]
Step 6 - Calculate Mara's Quebec Pension Plan (QPP) contribution.
[ ____________________________________________ ]
Step 7 - Calculate Mara's Employment Insurance (EI) premium.
[ ____________________________________________ ]
Step 8 - Calculate Mara's Quebec Parental Insurance Plan (QPIP) premium.
[ ____________________________________________ ]
Step 9 - Determine Mara's federal income tax.
[ ____________________________________________ ]
Step 10 - Determine Mara's Quebec provincial income tax.
[ ____________________________________________ ]
Step 11 - Calculate Mara's total deductions.
[ ____________________________________________ ]
Step 12 - Calculate Mara's net pay.
[ ____________________________________________ ]
Answer:
Explanation:
See the Explanation part for answer for each step.
Explanation:
Step 1 - Mara's gross earnings / taxable earnings components
Semi-monthly salary = $54,500.00 ÷ 24 = $2,270.83
Life insurance coverage = 2 × $54,500 = $109,000
Monthly premium (excl. tax) = 109 × $0.57 = $62.13
9% insurance premium tax = $62.13 × 1.09 = $67.72
Semi-monthly taxable benefit = $67.72 ÷ 2 = $33.86
Health premium (excl. tax) = $260.00
9% insurance premium tax = $260.00 × 1.09 = $283.40
Semi-monthly taxable benefit (Quebec) = $283.40 ÷ 2 = $141.70
GTE (total taxable in Quebec) = 2,270.83 + 33.86 + 141.70 = $2,446.39
Step 2 - Pensionable earnings (PE)
For this calculation, treat salary + taxable group term life as pensionable for QPP withholding, while EI remains non-insurable for non-cash benefits.
PE = 2,270.83 + 33.86 = $2,304.69
Step 3 - Insurable earnings (IE)
IE = salary only = $2,270.83
Step 4 - Net taxable income (CRA) (NTI)
Federal taxable income uses salary plus taxable benefits used for federal withholding tables here.
NTI (CRA) = $2,304.69
Step 5 - Net taxable income (RQ) (NTI)
NTI (RQ) = $2,446.39
Step 6 - QPP contribution
Use the QPP employee rate (basic + additional) and apply the basic exemption prorated per pay period.
Basic exemption per semi-monthly period = $3,500 ÷ 24 = $145.83
Contributory earnings = PE # 145.83 = 2,304.69 # 145.83 = $2,158.86
QPP = 2,158.86 × 6.4% = $138.17
QPP = $138.17
Step 7 - EI premium
Quebec EI employee rate for 2026: 1.30%.
EI = 2,270.83 × 0.0130 = $29.52
Step 8 - QPIP premium
Use the Revenu Quebec employee QPIP rate shown for 2026.
QPIP = 2,270.83 × 0.00430 = $9.76
Step 9 - Federal income tax
From the CRA Quebec federal tax deductions table (24 pay periods), at pay $2,304.69 (range 2288-2306) and claim code 3, the federal tax is:
Federal tax = $139.95
Step 10 - Quebec provincial income tax
From TP-1015.TI.24 (24 pay periods) at remuneration $2,446.39 (range 2445.00-2464.99) and deduction code C, the tax is:
Quebec tax = $214.81
Step 11 - Total deductions
QPP 138.17
EI 29.52
QPIP 9.76
Federal 139.95
Quebec 214.81
= $532.21
Total deductions = $532.21
Step 12 - Net pay
Net pay is based on cash pay (salary) minus deductions (tax still applies even when part of taxable income is a benefit).
Net pay = 2,270.83 # 532.21 = $1,738.62
NEW QUESTION # 69
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