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| Section | Objectives |
|---|---|
| Payroll Records and Compliance Reporting | - Recordkeeping requirements
|
| Earnings, Deductions, and Taxation | - Types of earnings
|
| Payroll Fundamentals and Compliance Framework | - Payroll system overview in Canada
|
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NEW QUESTION # 73
Duncan Drapak was employed in Ontario. Upon termination of his employment, he will be paid $7,760.00 legislated wages in lieu of notice together with his final weekly pay of $875.00. Calculate Duncan's Canada Pension Plan (CPP) contribution if the yearly maximum contribution will not be exceeded.
Answer:
Explanation:
$509.78
Explanation:
Legislated wages in lieu of notice are treated as pensionable employment earnings for CPP purposes, so they are included with the employee's final regular pay when calculating CPP deductions (assuming no CPP exemption applies).
Step 1: Determine total pensionable earnings for the week:
$7,760.00 + $875.00 = $8,635.00.
Step 2: Subtract the CPP basic exemption (Year's Basic Exemption is $3,500 annually). For a weekly payroll, the basic exemption is prorated:
$3,500 รท 52 = $67.31.
CPP contributory earnings for the week:
$8,635.00 # $67.31 = $8,567.69.
Step 3: Apply the 2026 CPP employee contribution rate of 5.95% (base CPP). The question states the annual maximum will not be exceeded, so no capping is required in this calculation.
CPP contribution:
$8,567.69 ร 5.95% = $509.7777..., rounded to $509.78.
NEW QUESTION # 74
Tanya submitted a letter of resignation to her employer on April 2 of the current year advising that she would be resigning her position effective April 27 for the pay period ending April 28. What date will appear in Block
11 of Tanya's Record of Employment?
Answer: A
Explanation:
Block 11 on the ROE is "Last day for which paid." Service Canada instructs employers to enter the last day for which the employee received insurable earnings. This date usually coincides with the last day of work, unless the employee continues to receive insurable earnings after the last day worked (for example, paid leave like vacation/sick leave or salary continuance).
In Tanya's case, she gave notice on April 2, but her resignation is effective April 27. There's no information indicating paid leave after April 27 or salary continuance. So Block 11 should be April 27 (the last day she worked/received insurable earnings).
The question also mentions the pay period ending April 28-that date belongs in Block 12 (Final pay period ending date), which is the end date of the final pay period that includes the Block 11 date, and is often different from Block 11.
NEW QUESTION # 75
When would a Record of Employment be issued for an employee paid mainly by commission?
Answer: C
Explanation:
Commission employees have a specific ROE rule. Service Canada's ROE Guide explains that for employees whose earnings consist mainly of commissions, an interruption of earnings occurs only when the employment contract is terminated-unless the employee stops working due to specified EI-related reasons such as illness
/injury/quarantine, maternity/pregnancy, parental leave, or compassionate care/family caregiver leaves.
This means the usual 7-day rule (7 consecutive days with no work and no insurable earnings) generally does not trigger an interruption of earnings for mainly-commission employees as long as the contract continues. In other words, if the employee stops working for reasons like vacation or a leave of absence but remains under contract, Service Canada indicates there is no interruption of earnings and therefore no ROE is issued just because of time without commissions/work.
So the correct choice is when the employment relationship/contract is terminated (option C).
NEW QUESTION # 76
A premium payment for overtime hours worked or a rate per piece of goods produced is an example of:
Answer: C
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 # 77
Which of the following is not correct?
Answer: B
Explanation:
Option A is not correct. Service Canada's ROE guidance for paper ROEs explains that if you need to complete Block 15C, you do that first, and then you still enter the total insurable earnings in Block 15B. It also reminds employers to include any insurable separation payments entered in Block 17 in both Block 15C (Pay Period 1) and Block 15B totals.
Option C is correct because retiring allowances (often treated as severance-type amounts) are not insurable, so even if they appear in Block 17C, they are not added to Blocks 15B/15C.
Option D is correct because vacation pay paid on separation is reported in Block 17A, and when it is insurable, it must be included in the insurable earnings totals in Block 15B (and Block 15C P.P.1 where applicable).
NEW QUESTION # 78
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