2026年GoShikenの最新PF1 PDFダンプおよびPF1試験エンジンの無料共有：https://drive.google.com/open?id=1Va1t_GSdAvw3uZKA2JmnuDO4IwtdWTW8
PF1「Payroll Fundamentals 1Exam」はNational Payroll Instituteの一つ認証試験として、もしNational Payroll Institute認証試験に合格してIT業界にとても人気があってので、ますます多くの人がPF1試験に申し込んで、PF1試験は簡単ではなくて、時間とエネルギーがかかって用意しなければなりません。
| Section | Objectives |
|---|---|
| Topic 1: Employment Income – Regular Earnings | - Regular payroll calculations
|
| Topic 2: Termination of Employment | - Termination processing
|
| Topic 3: Non-Statutory Deductions | - Voluntary deductions
|
| Topic 4: Payroll Accounting | - Payroll accounting practices
|
| Topic 5: Workers’ Compensation | - Workers compensation administration
|
| Topic 6: New Employee Information | - Employee setup and documentation
|
| Topic 7: Non-Regular Payments | - Special payroll payments
|
| Topic 8: Record of Employment | - ROE processing
|
| Topic 9: Year-End Processing | - Federal and provincial year-end reporting
|
| Topic 10: Federal Remittances | - Government remittance obligations
|
| Topic 11: Commission Payments | - Commission payroll processing
|
| Topic 12: Provincial Remittances | - Provincial payroll requirements
|
| Topic 13: Employment Income – Allowances, Expenses and Benefits | - Taxable and non-taxable benefits
|
>> National Payroll Institute PF1試験概要 <<
PF1トレーニングクイズが役立つと自信を持って言えます。まず第一に、当社はユーザーのニーズに応じて常に製品を改善しています。学習製品が本当に役立つことを本当に望んでいるなら、私たちのPF1学習教材は間違いなくあなたの最良の選択です。あなたはそれより完璧な製品を見つけることはできません。第二に、PF1の学習に関する質問は多くの人々を本当に助けてくれました。これらの高齢者の経験を見ると、PF1試験に合格することを強く決意していると思います。
質問 # 67
Charlene receives $50.00 each pay for her meals. This is an example of:
正解：B
解説：
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).
質問 # 68
The capital cost of an employer-owned vehicle includes:
正解：D
解説：
For CRA automobile benefit purposes (standby charge on an employer-owned automobile), the "cost" used is the capital cost, which includes more than just the sticker price. CRA guidance states the cost includes the trade-in amount (if applicable), additions, and GST/HST and PST as part of the cost base used in the standby charge calculation.
Option D is the best match because it includes vehicle options/accessories, sales taxes, and additions that add to depreciation value. Importantly, CRA also notes that certain specialized equipment added to meet the requirements of a disabled person or employment (examples include heavy-duty suspension and power winches) is not considered part of the automobile's cost for standby charge purposes. This directly rules out options A and C, since they treat specialized equipment as part of capital cost. Option B is incorrect because CRA includes sales taxes (GST/HST and PST) in the cost base.
質問 # 69
Which of the following situations would not require an employer to issue a Record of Employment?
正解：B
解説：
An ROE is required when an employee experiences an interruption of earnings, such as 7 consecutive calendar days with no work and no insurable earnings (the "7-day rule"), or when earnings fall below 60% of regular weekly earnings for specific reasons (the "60% rule"). That means a 6-week unpaid leave (A) typically triggers an interruption of earnings, and a drop to 40% of normal earnings (B) meets the "below
60%" threshold (when due to the listed leave reasons). A layoff with no recall (D) also triggers an interruption of earnings under the 7-day rule.
However, Service Canada lists a special situation for a change in ownership: the former employer does not have to issue ROEs if (1) there is no actual break in the employee receiving earnings, and (2) payroll records are available to the new owner and the new owner agrees to issue a single ROE covering both periods if needed. That is exactly option C, so no ROE is required in that scenario.
質問 # 70
The Canada Revenue Agency form that is completed to allow a commissioned employee to claim non- reimbursed expenses at source is a:
正解：A
解説：
The CRA form used to adjust payroll income tax withholdings at source for employees who earn commission income and have commission expenses is Form TD1X - Statement of Commission Income and Expenses for Payroll Tax Deductions. The CRA explains that an employee completes TD1X if they receive commission income (or salary plus commission) and want the employer to adjust tax deductions to take commission expenses into account.
This is different from:
TD1, which is the Personal Tax Credits Return used to claim basic/personal credits and determine standard withholding (not commission-expense adjustments).
T777, which is used to claim employment expenses on the employee's personal tax return (not to reduce payroll withholding at source).
TP-1015.R.13.1-V, which is a Quebec form used to request a reduction of Quebec income tax withholding in specific situations (not the CRA commission-expense at-source form).
Operationally, payroll should keep the TD1X on file and apply it to income tax withholding calculations until the employee updates or replaces it.
質問 # 71
Alyssa is a member of her employer's Defined Contribution Pension Plan. The plan defines the contribution as 3% of the employee's pensionable earnings, with the employer matching the employee's contribution.
Alyssa's pensionable earnings are $3,400.00 per month. Calculate the total payment to be remitted to Alyssa's Defined Contribution Pension Plan each month.
正解：
解説：
$204.00 per month
Explanation:
In a Defined Contribution (DC) pension plan, contributions are calculated as a set percentage of the employee' s pensionable earnings, and the total remittance is usually the sum of the employee deduction plus the employer's matching contribution, based on the plan text. Here, the plan states the employee contributes 3% of pensionable earnings, and the employer matches the employee contribution.
Step 1: Calculate the employee's pension contribution:
3% × $3,400.00 = 0.03 × 3,400.00 = $102.00.
Step 2: Calculate the employer match:
Because the employer matches the employee contribution, the employer contributes $102.00 as well.
Step 3: Total remittance to the plan:
$102.00 (employee) + $102.00 (employer) = $204.00 each month.
From a payroll processing perspective, the employee amount is withheld from gross pay as a payroll deduction according to plan rules, while the employer match is recorded as an employer expense. Payroll remits both amounts to the plan administrator following the plan's remittance schedule, and should reconcile pensionable earnings and contributions to ensure accuracy and compliance with plan terms.
質問 # 72
......
我々は弊社のPF1問題集を利用するあなたは一発で試験に合格できると信じています。我々はIT業界の権威で専門家たちは数年以来の努力を通して、PF1問題集の開発に就職しています。我々のPF1問題集を利用してから、あなたは短い時間でリラクスで試験に合格することができるだけでなく、試験に必要な技能を身につけることもできます。
PF1最新受験攻略: https://www.goshiken.com/National-Payroll-Institute/PF1-mondaishu.html
ちなみに、GoShiken PF1の一部をクラウドストレージからダウンロードできます：https://drive.google.com/open?id=1Va1t_GSdAvw3uZKA2JmnuDO4IwtdWTW8