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| Section | Objectives |
|---|---|
| Topic 1: Non-Statutory Deductions | - Voluntary deductions
|
| Topic 2: Non-Regular Payments | - Special payroll payments
|
| Topic 3: Federal Remittances | - Government remittance obligations
|
| Topic 4: Termination of Employment | - Termination processing
|
| Topic 5: Record of Employment | - ROE processing
|
| Topic 6: Workers’ Compensation | - Workers compensation administration
|
| Topic 7: New Employee Information | - Employee setup and documentation
|
| Topic 8: Provincial Remittances | - Provincial payroll requirements
|
| Topic 9: Employment Income – Regular Earnings | - Regular payroll calculations
|
| Topic 10: Payroll Accounting | - Payroll accounting practices
|
| Topic 11: Commission Payments | - Commission payroll processing
|
| Topic 12: Employment Income – Allowances, Expenses and Benefits | - Taxable and non-taxable benefits
|
| Topic 13: Year-End Processing | - Federal and provincial year-end reporting
|
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NEW QUESTION # 31
The Canada Revenue Agency form that is completed to allow a commissioned employee to claim non- reimbursed expenses at source is a:
Answer: C
Explanation:
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.
NEW QUESTION # 32
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 ÷ 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.
NEW QUESTION # 33
When is the government-prescribed rate of interest set?
Answer: C
Explanation:
The CRA's prescribed interest rates are established for specific periods labelled by calendar quarter (for example, "first calendar quarter 2026"), and CRA publishes the rate schedule by quarter.
This prescribed rate is used in multiple tax contexts, including calculating taxable benefits on certain interest- free or low-interest employee/shareholder loans, and it also relates to interest charged/paid by the CRA on overdue amounts and overpayments (with different rates for different situations).
Because CRA's publication is organized and effective by quarter (e.g., Jan 1-Mar 31; Apr 1-Jun 30; Jul 1- Sep 30; Oct 1-Dec 31), the correct answer is each calendar quarter (option D), not monthly, semi-annual, or annual.
NEW QUESTION # 34
Elodie is paid her commissions together with her bi-weekly salary of $1,000.00. This pay period her commissions are $4,300.00. Calculate her Quebec Pension Plan (QPP) contribution for this pay period.
Answer:
Explanation:
$325.42
Explanation:
Because Elodie is subject to QPP, her pensionable earnings for the pay period include both salary and commissions (both are pensionable employment earnings, assuming no exemptions apply). First, determine total pensionable earnings for the bi-weekly pay:
$1,000.00 + $4,300.00 = $5,300.00.
For 2026, Revenu Quebec shows the QPP basic exemption is $3,500 annually and the (employee) QPP contribution rate on earnings up to the maximum pensionable earnings is 6.30%.
Payroll applies the exemption per pay period. For bi-weekly pay (26 pay periods):
$3,500 ÷ 26 = $134.62 (rounded to cents).
Pensionable earnings subject to QPP this pay:
$5,300.00 # $134.62 = $5,165.38.
QPP contribution:
$5,165.38 × 6.30% = $5,165.38 × 0.063 = $325.41894, which rounds to $325.42.
NEW QUESTION # 35
How many pay periods will be used to calculate insurable earnings inBlock 15Bon the Record of Employment if the employee is paidweekly?
Answer: B
Explanation:
For apaper ROE, Service Canada's ROE guidance uses a set number ofmost recent consecutive pay periods to support the reporting of insurable earnings. InBlock 15C(insurable earnings by pay period), the paper ROE provides27 fields, which allows reporting up to27 weekly pay periods(or fewer if the employee worked fewer periods).
Block15Bis thetotal insurable earningsfor the applicable number of consecutive pay periods, and for a weekly payroll this aligns with the same maximum count used on the paper ROE earnings grid-27periods.
Practically, this means payroll totals the employee's insurable earnings for thelast 27 consecutive weekly pay periodsleading up to the interruption of earnings (or the full period of employment if shorter). Using the correct number of pay periods ensures Service Canada has the right earnings history to adjudicate EI benefits accurately and reduces ROE processing issues.
NEW QUESTION # 36
......
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