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| Section | Weight | Objectives |
|---|---|---|
| Termination and Special Payments | 30% | - Leaves and absences
|
| Record of Employment (ROE) | 20% | - Submission and deadlines
|
| Communication and Compliance | 10% | - Stakeholder communication
|
| Individual Pay Calculations | 40% | - Non-regular earnings
|
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NEW QUESTION # 60
Vacation pay on termination would be recorded in which Block(s) on the Record of Employment?
Answer: C
Explanation:
Service Canada's ROE Guide is clear that vacation pay paid because of separation (termination/layoff) must be reported in Block 17A - Vacation pay.
But it doesn't stop there. Vacation pay is generally insurable earnings, so when you enter insurable earnings in Block 17A, you must also add those amounts into Block 15B (Total insurable earnings) and into Block
15C, Pay Period 1 (P.P. 1) as applicable. The ROE Guide explicitly states: when you enter insurable earnings in Blocks 17A/17B/17C, you must also add them to the totals in Blocks 15B and 15C (P.P. 1 field)-and it gives the example that vacation pay paid on separation must be added to 15B and 15C because it is insurable.
Therefore, vacation pay on termination is recorded in Blocks 15B, 15C P.P. 1, and 17A (option C).
NEW QUESTION # 61
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 # 62
An employee has the use of a company-leased vehicle for both business and personal use. This is an example of:
Answer: C
Explanation:
This is a benefit because the employer is providing access to an automobile (leased by the employer) that the employee can use for personal driving as well as business. The CRA explains that when an employer-owned or employer-leased automobile is made available for personal use, the employee receives a taxable automobile benefit, generally made up of a standby charge (availability of the vehicle) and potentially an operating expense benefit (if the employer pays operating costs and the employee has personal kilometres).
It is not an allowance (which is typically a cash amount given to the employee), and it is not an expense reimbursement (repayment of employee-incurred business expenses). It is also not an earning (pay for work performed). Payroll's role is to track availability days/months, business vs personal kilometres, any employee reimbursements, apply the CRA calculation methods, and report the taxable benefit on the employee's information slip with the correct taxable benefit treatment.
NEW QUESTION # 63
Ronda earns $12.50 per hour and worked 40 hours this week. Calculate her Canada Pension Plan (CPP) contribution for this weekly pay period.
Answer:
Explanation:
$25.75
Explanation:
First calculate Ronda's pensionable earnings for the week. Her gross pay is:
$12.50 × 40 = $500.00.
CPP is calculated on pensionable earnings after subtracting the basic exemption (the Year's Basic Exemption, YBE), prorated to the pay period. The CRA confirms the YBE is $3,500 and the employee CPP contribution rate for 2026 is 5.95% for base CPP.
Weekly exemption = $3,500 ÷ 52 = $67.31 (rounded to cents).
Pensionable earnings subject to CPP this week = $500.00 # $67.31 = $432.69.
CPP contribution = $432.69 × 5.95% = $432.69 × 0.0595 = $25.745..., which rounds to $25.75.
This deduction continues each pay until the employee reaches the annual CPP maximum contribution for the year (at which point CPP stops for the remainder of the year).
NEW QUESTION # 64
Which of the following is not correct?
Answer: D
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 # 65
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