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PassTestのPF1資料を言及するたびに、多くの人の反応は高い出題率です。National Payroll Institute認証に参加する人が不安の状態から平静になって、試験に順調に合格しました。新しい資料がないなら、努力だけが不足です。PF1試験に合格したいなら、我々の全面的な資料を参考として試験を準備しましょう。
| Section | Objectives |
|---|---|
| Earnings, Deductions, and Taxation | - Deductions and remittances
|
| Payroll Records and Compliance Reporting | - Recordkeeping requirements
|
| Payroll Fundamentals and Compliance Framework | - Payroll legislation and regulatory bodies
|
試験は簡単ではないことは広く認められていますが、この分野の労働者にとって関連するPF1認定は非常に重要であるため、多くの労働者がこの課題に対処する必要があります。より効率的で簡単な方法で試験に合格し、関連する認定を取得する必要があります。最近の10年間で、PF1試験問題は、国際市場での温かい歓迎と迅速な販売に対応しました。 PF1学習教材は、他のメーカーと同じくらいリーズナブルな価格であるだけでなく、次の点で明らかに優れています。
質問 # 13
In Block 6 of the Record of Employment, what pay period type is entered for employees who are paid salary plus regularly paid commission?
正解：B
解説：
In Block 6 (Pay period type), Service Canada instructs employers to enter the employee's actual pay period type-one of the standard types such as weekly, biweekly, semi-monthly, monthly, or 13 pay periods a year.
Service Canada identifies a special rule only for employees "paid solely on commission or on salary plus irregularly paid commission": in those cases, the employer must use a weekly pay period and average earnings using the weekly averaging formula.
Because this question specifies salary plus regularly paid commission (not irregularly paid commission), the
"special situation" rule does not apply. Therefore, you enter the pay period type that matches the employer's normal payroll cycle for that employee (for example, weekly, biweekly, semi-monthly, monthly, etc.).
質問 # 14
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.
正解：
解説：
$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 ÷ 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 × 5.95% = $509.7777..., rounded to $509.78.
質問 # 15
Which of the following deductions would be the last payroll withholding in order of priority?
正解：D
解説：
In payroll, deductions are applied in a priority order so employers satisfy mandatory legal obligations first.
CRA collection tools such as a Requirement to Pay (RTP) and a Demand on a Third Party (DTP) are legal
/garnishment-type deductions. CRA explains that a Requirement to Pay directs a third party (often the employer) to send amounts otherwise payable to the employee to the CRA, and the employer must comply.
Company pension contributions (where participation is required as a condition of employment or under a plan
/collective agreement) are generally company-compulsory deductions-important, but they come after statutory and legal deductions. Voluntary insurance coverage is a classic voluntary deduction (the employee chooses it; it is not legally required). Voluntary deductions are normally taken last because they must not interfere with statutory/legal withholding obligations.
So among the options, voluntary insurance coverage is the one that would be withheld last in the order of priority.
質問 # 16
A 900-series Social Insurance Number is issued to:
正解：D
解説：
A SIN that begins with "9" (often called a 900-series SIN) is issued to temporary workers-people who are neither Canadian citizens nor permanent residents-and who are authorized to work in Canada. Service Canada's employer guidance explicitly states that SINs beginning with "9" are issued to temporary workers who are neither Canadian citizens nor permanent residents, and these SINs are valid only until the expiry date shown on the immigration document that authorizes the person to work in Canada.
Service Canada also advises employers to confirm that employees with a SIN starting with "9" remain authorized to work and that their immigration document has not expired.
So, options A-C are incorrect because a 900-series SIN is not for permanent residents ("landed immigrants"), not for Canadians whose SIN "expires," and not based on working outside Canada. It specifically signals temporary status tied to work authorization in Canada.
質問 # 17
Raminder was hired in January 1997. He was fully vested in the organization's pension plan at the time he received the retiring allowance. His employment was terminated on May 1, 2006 and he was paid a
$10,000.00 retiring allowance. Calculate the eligible portion of the retiring allowance.
正解：D
解説：
The "eligible portion" of a retiring allowance (the part that may be transferred directly to an RRSP/RPP on a tax-deferred basis without using regular RRSP room) is based on years of service before 1996 (and potentially an additional amount for certain pre-1989 years). CRA explains that the eligible part is: $2,000 for each year or part-year of service before 1996, plus an additional $1,500 for each year or part-year of service before 1989 only if no employer-funded pension/DPSP benefits for those years were vested (or previously paid out).
Raminder was hired in January 1997, so he has zero years (or part-years) of service before 1996, and therefore he has no base eligible amount under the $2,000-per-year rule. Because he also has no pre-1989 service, the additional $1,500-per-year rule does not apply either.
So, the eligible portion is $0, meaning none of the $10,000 retiring allowance is eligible (option D).
質問 # 18
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