2026年ShikenPASS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=1M3I6llgTBtF9cdCcuEkpSy_IwuJxWO5j
ShikenPASSお支払いが完了すると、システムから5〜10分以内にNational Payroll Institute電子メールが届きます。その後、高品質のPF1試験ガイドを使用してすぐに学習できます。 誰もが時間が非常に重要であることを知っており、PF1試験に合格するために効率的に学習したいと考えています。 PF1の実践教材を発見したら、彼らは間違いなく学習する時間をつかむことを望むでしょう。 したがって、支払い後、Payroll Fundamentals 1Exam試験データベースにダウンロードすることが製品の利点です。 早急にPF1ガイドトレントをダウンロードして使用すると、PF1証明書を早く取得できます。
| Section | Objectives |
|---|---|
| Earnings, Deductions, and Taxation | - Types of earnings
|
| Payroll Records and Compliance Reporting | - Recordkeeping requirements
|
| Payroll Fundamentals and Compliance Framework | - Payroll legislation and regulatory bodies
|
PF1試験は優秀なあなたにとって難しくないかもしれませんが、試験の合格を保証するために、参照できる資料を購入することができます。我々のPF1問題集は通過率が高いので、あなたの要求を満たすことができます。資料を購入するなら、弊社のPF1問題集を選んでください。
質問 # 10
When is the government-prescribed rate of interest set?
正解：A
解説：
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.
質問 # 11
Jasmine works for a Saskatchewan employer and earns $500.00 weekly. Calculate her Employment Insurance (EI) premium.
正解：
解説：
$8.15 (employee EI premium for the week)
Explanation:
For employees whose province of employment is outside Quebec (including Saskatchewan), EI premiums are calculated by multiplying the employee's insurable earnings by the employee EI premium rate for the year, up to the annual maximum insurable earnings. For 2026, the employee EI premium rate outside Quebec is $1.63 per $100 of insurable earnings (which is 1.63%).
Jasmine earns $500.00 weekly and (based on the question) we assume all earnings are insurable and she has not reached the annual maximum. Her EI premium is:
$500.00 × 1.63% = $500.00 × 0.0163 = $8.15.
This amount is deducted from the employee's pay and later remitted to the CRA as part of the employer's regular payroll remittance. The maximum insurable earnings for 2026 is $68,900, but at $500 per week she would only hit the maximum later in the year (if at all), so the weekly premium calculation above applies.
質問 # 12
Which pension plan requires the services of an actuary to study and forecast future needs of the plan to ensure the plan remains sufficiently funded to provide employees with their retirement benefits?
正解：D
解説：
A defined benefit (DB) pension plan promises a future pension benefit based on a formula (for example, service and earnings). Because the benefit is defined, the plan must ensure it is adequately funded to meet future liabilities. That requires actuarial valuations-professional studies that forecast future obligations and determine required contributions. Regulators describe DB plan funding as being based on actuarial calculations and require administrators to file actuarial valuation reports to establish funding and contribution requirements.
A defined contribution (DC) plan does not promise a specific future pension amount; contributions are defined, and the retirement outcome depends on investment performance-so it does not require the same ongoing actuarial funding valuations for promised liabilities. An RRSP is an individual savings plan, not an employer DB plan requiring actuarial funding reports.
Therefore, the correct answer is Defined benefit pension plan (option A).
質問 # 13
The Canada Revenue Agency form that is completed to allow a commissioned employee to claim non- reimbursed expenses at source is a:
正解：D
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 # 14
Rosa joined Avion Electronics in April 1983. Her employment was terminated on November 30, 2015 and she was paid a $62,500.00 retiring allowance. Rosa joined her company's pension plan in 1986 and was fully vested on termination of employment. Calculate the non-eligible portion of the retiring allowance.
正解：
解説：
$32,000.00 non-eligible portion
Explanation:
CRA requires separating a retiring allowance into an eligible and non-eligible portion. The eligible portion is the maximum that can be transferred to an RRSP/RPP under the special rules (without using regular RRSP room). The formula is: $2,000 for each year (or part-year) of service before 1996, plus an additional $1,500 for each year (or part-year) before 1989 in which the employee had no employer pension/DPSP benefit vested at the time of payment (or previously paid).
Rosa worked from 1983 to 1995 (inclusive) for pre-1996 service: 13 years × $2,000 = $26,000.
For the extra pre-1989 amount: she joined the pension plan in 1986 and was fully vested when paid the retiring allowance in 2015, so 1986-1988 do not qualify for the extra $1,500. However, 1983-1985 were years before 1989 when she had no vested employer pension benefit, so 3 years × $1,500 = $4,500.
Eligible portion = $26,000 + $4,500 = $30,500.
Non-eligible portion = $62,500 # $30,500 = $32,000.
質問 # 15
......
今日、激しい競争の時代に、才能が飽和している市場でどのように位置を占めることができますか？答えは証明書です。証明書の主なものは何ですか？あらゆる種類の試験PF1認定、あらゆる種類の資格認定を通してあなたを証明します。見つけるのは難しくありません。より多くの人々がPF1試験ガイドに時間と労力を割いて喜んでいます。PF1認定は簡単なものではないため、多くの人が効率的な学習方法を探しています。PF1試験の質問は、PF1試験に合格するための適切なツールです。
PF1復習解答例: https://www.shikenpass.com/PF1-shiken.html
P.S.ShikenPASSがGoogle Driveで共有している無料の2026 National Payroll Institute PF1ダンプ：https://drive.google.com/open?id=1M3I6llgTBtF9cdCcuEkpSy_IwuJxWO5j