JpshikenはIT認定試験を受験した多くの人々を助けました。また、受験生からいろいろな良い評価を得ています。JpshikenのPF1問題集の合格率が100%に達することも数え切れない受験生に証明された事実です。もし試験の準備をするために大変を感じているとしたら、ぜひJpshikenのPF1問題集を見逃さないでください。これは試験の準備をするために非常に効率的なツールですから。この問題集はあなたが少ない労力で最高の結果を取得することができます。
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Communication and Compliance | 10% | - Stakeholder communication
|
| Topic 2: Termination and Special Payments | 30% | - Termination payments
|
| Topic 3: Record of Employment (ROE) | 20% | - Submission and deadlines
|
| Topic 4: Individual Pay Calculations | 40% | - Regular earnings
|
当社Jpshikenは多くの優秀な専門家や教授がいます。過去数年、これらの専門家と教授は、すべての顧客向けにPF1試験問題を設計するために最善を尽くしました。さらに重要なことは、最終的にPF1試験問題でPF1認定を取得すると、人生の楽しみと人間関係の改善、ストレスの軽減、全体的な生活の質の向上という大きなメリットが得られることです。そのため、PF1試験に合格し、関連する認定を取得するために全力を尽くすことは非常に重要です。
質問 # 71
A retiring allowance includes:
正解：B
解説：
The CRA defines a retiring allowance (also called severance pay) as an amount paid when or after an employee retires or loses their job, in recognition of long service or for the loss of employment.
However, the CRA is also explicit about what a retiring allowance does not include. It does not include
"salary, wages, bonuses, [or] overtime," which rules out bonus/incentive pay and accumulated overtime in the options. It also does not include "payments for accumulated vacation leave not taken," which rules out vacation pay as a retiring allowance. Finally, it does not include wages in lieu of termination notice, which rules out wages in lieu (including legislated notice pay) as a retiring allowance.
Because every listed item is specifically excluded by CRA guidance, the correct answer is None of the above (E).
質問 # 72
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?
正解：A
解説：
A defined benefit (DB) pension plan promises a future pension benefit based on a formula (for example, service and earnings). Because the benefit is defined, the plan must ensure it is adequately funded to meet future liabilities. That requires actuarial valuations-professional studies that forecast future obligations and determine required contributions. Regulators describe DB plan funding as being based on actuarial calculations and require administrators to file actuarial valuation reports to establish funding and contribution requirements.
A defined contribution (DC) plan does not promise a specific future pension amount; contributions are defined, and the retirement outcome depends on investment performance-so it does not require the same ongoing actuarial funding valuations for promised liabilities. An RRSP is an individual savings plan, not an employer DB plan requiring actuarial funding reports.
Therefore, the correct answer is Defined benefit pension plan (option A).
質問 # 73
Jasmine works for a Saskatchewan employer and earns $500.00 weekly. Calculate her Employment Insurance (EI) premium.
正解：
解説：
$8.15 (employee EI premium for the week)
Explanation:
For employees whose province of employment is outside Quebec (including Saskatchewan), EI premiums are calculated by multiplying the employee's insurable earnings by the employee EI premium rate for the year, up to the annual maximum insurable earnings. For 2026, the employee EI premium rate outside Quebec is $1.63 per $100 of insurable earnings (which is 1.63%).
Jasmine earns $500.00 weekly and (based on the question) we assume all earnings are insurable and she has not reached the annual maximum. Her EI premium is:
$500.00 × 1.63% = $500.00 × 0.0163 = $8.15.
This amount is deducted from the employee's pay and later remitted to the CRA as part of the employer's regular payroll remittance. The maximum insurable earnings for 2026 is $68,900, but at $500 per week she would only hit the maximum later in the year (if at all), so the weekly premium calculation above applies.
質問 # 74
Helen is reimbursed for the cost of the protective clothing that is legally required for her job. The clothing she bought isnot supported by receiptsand is a reasonable reimbursement amount. This is considered:
正解：B
解説：
Even though the question uses the word "reimbursed," the key fact isno receipts. In CRA terms, when an employee is paid a set amount or is not required to substantiate the expense, the payment functions like an allowance, not an accountable reimbursement. CRA's guidance on uniforms/special or protective clothing states these amounts aregenerally taxable, and only in specific circumstances under CRA administrative policy would they be non-taxable.
CRA interpretations also reinforce that where employeesdo not have to provide receipts, a clothing allowance is generally ataxable employment benefit; non-taxable treatment is linked to substantiation and meeting strict conditions (for example, safety footwear with receipts).
So, because Helen's payment isnot supported by receipts, it is best classified as ataxable allowance(option A). Payroll should include the amount in taxable income, apply required withholdings as applicable, and ensure policy/records support whatever treatment is used.
質問 # 75
Benefits are:
正解：B
解説：
In Canadian payroll, a benefit generally means the employer has provided something of value to the employee (or paid for something on the employee's behalf), rather than paying cash for work performed. The CRA's Employers' Guide - Taxable Benefits and Allowances (T4130)explains that a benefit/allowance may be provided in cash (for example, an allowance) or in a manner other than cash (for example, a parking space or gift), and that employers may have to include the value of that benefit/allowance in the employee's income depending on the circumstances.
Option C best captures this "value of something provided or paid for" concept. Option B describes wages
/salary (earnings for work). Option A aligns more with reimbursements/expense coverage. Option D aligns with allowances for business use of personal property (often treated separately and may be taxable or non- taxable depending on CRA rules and documentation). Payroll's role is to determine whether the benefit is taxable, value it correctly, and apply the right statutory withholdings and reporting.
質問 # 76
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PF1学習ガイドを選択することは、学習コンテンツの充実だけでなく、独自の発見スペースを改善する機会でもあります。当社のPF1学習ガイド資料は、あなたの個人的な開発に大きな影響を与える可能性があります。仕事を探している過程で、競合他社よりも有利なPF1証明書を保持しているため、君は。 PF1学習ガイド資料を使用した後、ユーザーは専攻に専念するためにより多くの時間とエネルギーを費やすことができ、専門分野でますます目立つようになります。
PF1関連資料: https://www.jpshiken.com/PF1_shiken.html