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| Section | Objectives |
|---|---|
| Topic 1: Commission Payments | - Commission payroll processing
|
| Topic 2: Year-End Processing | - Federal and provincial year-end reporting
|
| Topic 3: Termination of Employment | - Termination processing
|
| Topic 4: New Employee Information | - Employee setup and documentation
|
| Topic 5: Employment Income – Regular Earnings | - Regular payroll calculations
|
| Topic 6: Payroll Accounting | - Payroll accounting practices
|
| Topic 7: Employment Income – Allowances, Expenses and Benefits | - Taxable and non-taxable benefits
|
| Topic 8: Non-Statutory Deductions | - Voluntary deductions
|
| Topic 9: Federal Remittances | - Government remittance obligations
|
| Topic 10: Non-Regular Payments | - Special payroll payments
|
| Topic 11: Workers’ Compensation | - Workers compensation administration
|
| Topic 12: Provincial Remittances | - Provincial payroll requirements
|
| Topic 13: Record of Employment | - ROE processing
|
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NEW QUESTION # 45
By the authority of which Act can the Canada Revenue Agency garnish the wages of an employee who has failed to pay Employment Insurance premiums, Canada Pension Plan contributions, or income tax deductions?
Answer: A
Explanation:
The CRA's wage garnishment tool is commonly issued as a Requirement to Pay (RTP) (and related instruments such as ERTP/DTP), which directs a third party (often the employer) to redirect amounts that would otherwise be paid to the employee, and send them to the government instead. CRA guidance explains that when an employee owes money, the CRA can send the employer a requirement to pay notice, and the employer must remit the amounts as instructed (or the employer can become liable).
The legal authority for the CRA to issue a Requirement to Pay is found in the Income Tax Act, including section 224, which sets out the mechanism and consequences for non-compliance.
In payroll operations, this is a communication-and-compliance issue: payroll must correctly interpret the notice, apply the withholding/remittance as directed, and communicate impacts to internal stakeholders (HR
/finance) and, where appropriate, the affected employee-while ensuring the remittance is made exactly as the CRA notice requires.
NEW QUESTION # 46
The deduction for living in a prescribed zone can be claimed by residents of which jurisdictions?
Answer: A
Explanation:
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.
NEW QUESTION # 47
Charlene receives $50.00 each pay for her meals. This is an example of:
Answer: A
Explanation:
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).
NEW QUESTION # 48
Feraz Dalia is due $12,523.00 in legislated wages in lieu of notice that will be added to his last weekly pay of
$1,080.00. Calculate Feraz's Employment Insurance (EI) premium, if his employer is situated in Saskatchewan and the yearly maximum contribution will not be exceeded.
Answer:
Explanation:
$221.73 (employee EI premium)
Explanation:
In Saskatchewan (outside Quebec), EI premiums are deducted at the 2026 employee EI premium rate of $1.63 per $100 of insurable earnings (1.63%).
CRA guidance confirms that wages in lieu of termination notice are subject to EI premiums, and to determine statutory deductions you include the wages in lieu with the regular income (if any) for the pay period.
Step 1: Determine total insurable earnings in the final pay (assuming both amounts are insurable and the annual maximum won't be exceeded):
$12,523.00 + $1,080.00 = $13,603.00.
Step 2: Calculate EI premium:
$13,603.00 × 1.63% = $13,603.00 × 0.0163 = $221.7289, which rounds to $221.73.
So, the EI premium to deduct from Feraz's pay for this combined payment is $221.73.
NEW QUESTION # 49
Which of the following types of earnings are not considered income from employment?
Answer: D
Explanation:
Regular salary, vacation pay, and commissions are generally treated as income from employment because they are amounts paid for services performed during employment. In contrast, what many people call
"severance pay" is often classified by the CRA as a retiring allowance-an amount paid when or after an employee retires or loses their job, in recognition of long service or for the loss of employment.
This distinction matters in payroll because a retiring allowance has its own rules for withholding and potential RRSP/RPP transfer eligibility, and it is not treated the same way as normal employment income earned while actively employed. CRA technical guidance also draws lines between amounts that are employment income versus retiring allowance depending on the nature/timing of the payment.
So, among the options listed, severance pay (when it is a retiring allowance) is the one that is not considered income from employment in the way salary/vacation pay/commissions are.
NEW QUESTION # 50
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