P.S.PassTest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=132saQ-Iip4JwnvPRTbWeDoyDP_mw9Mz2
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| Section | Weight | Objectives |
|---|---|---|
| Termination and Special Payments | 30% | - Termination payments
|
| Individual Pay Calculations | 40% | - Non-regular earnings
|
| Record of Employment (ROE) | 20% | - Submission and deadlines
|
| Communication and Compliance | 10% | - Accuracy and documentation
|
>> National Payroll Institute PF1合格資料 <<
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質問 # 66
The deduction for living in a prescribed zone can be claimed by residents of which jurisdictions?
正解：B
解説：
The Northern residents deductions (often referred to as the "prescribed zone" deduction on the personal tax return) are not limited to the three territories. While all places in Yukon, Nunavut, and the Northwest Territories are in a prescribed northern zone (Zone A), the rules also designate prescribed northern and intermediate zones in parts of several provinces (for example, parts of British Columbia, Alberta, Saskatchewan, Manitoba, Ontario, and others).
The governing framework is in the Income Tax Regulations, which define prescribed zones using geographic descriptions (latitudes/longitudes) covering areas in multiple provinces, as well as the territories.
From a payroll/HR communications perspective, the key is that this deduction is generally claimed by the individual on their income tax return (it does not change the employer's province-of-employment withholding rules). Employees who believe they qualify should verify their community's zone status using CRA's prescribed zone lists before claiming the deduction.
質問 # 67
An organization pays the premiums for a sickness or accident plan for their president only. This would be considered:
正解：B
解説：
Because the plan is for the president only, it is a non-group insurance plan (a plan offered to an individual employee). The CRA states that when an employer pays premiums or makes contributions to a non-group insurance plan, the amounts paid are a taxable benefit. The CRA explicitly includes sickness or accident, disability, and income maintenance plans in this non-group category.
This benefit is generally treated as a non-cash taxable benefit because the employer is paying the premium directly to the insurer (the employee receives the coverage, not cash). CRA guidance distinguishes cash benefits (paid as money, reimbursements, or allowances) from benefits provided in a manner other than cash.
Payroll must therefore include the value of the employer-paid premium in the employee's taxable income and report it on the appropriate slip (commonly T4 code 40 for current employees, as noted in CRA instructions for insurance premiums).
質問 # 68
Dollar amounts that are paid to an employee to cover expenses that they incurred while performing their job, but are not considered in the calculation of an employee's earnings are:
正解：B
解説：
An expense reimbursement is a repayment to an employee for business costs they already paid personally (for example, meals, mileage, supplies), typically supported by receipts or an expense report. CRA's guidance explains that a reimbursement is a payment made to repay amounts the employee spent while conducting the employer's business, and that a reasonable reimbursement is generally not included in the employee's income.
That's why reimbursements are generally not part of "earnings" for payroll calculations-they are not compensation for work performed; they are repayment of a business expense. This differs from an allowance, which is usually a fixed amount paid without requiring receipts; allowances are often taxable unless a specific CRA exception applies.
So the correct term for "dollar amounts paid to cover job expenses incurred, but not considered earnings" is expense reimbursements (option D). Payroll best practice is to ensure reimbursements are properly documented and reasonable to support non-taxable treatment.
質問 # 69
Feraz Dalia is due $12,523.00 in legislated wages in lieu of notice that will be added to his last weekly pay of
$1,080.00. Calculate Feraz's Employment Insurance (EI) premium, if his employer is situated in Saskatchewan and the yearly maximum contribution will not be exceeded.
正解：
解説：
$221.73 (employee EI premium)
Explanation:
In Saskatchewan (outside Quebec), EI premiums are deducted at the 2026 employee EI premium rate of $1.63 per $100 of insurable earnings (1.63%).
CRA guidance confirms that wages in lieu of termination notice are subject to EI premiums, and to determine statutory deductions you include the wages in lieu with the regular income (if any) for the pay period.
Step 1: Determine total insurable earnings in the final pay (assuming both amounts are insurable and the annual maximum won't be exceeded):
$12,523.00 + $1,080.00 = $13,603.00.
Step 2: Calculate EI premium:
$13,603.00 × 1.63% = $13,603.00 × 0.0163 = $221.7289, which rounds to $221.73.
So, the EI premium to deduct from Feraz's pay for this combined payment is $221.73.
質問 # 70
Dollar values attributed to something the employer has either provided to an employee or paid for on an employee's behalf are:
正解：B
解説：
The CRA defines a benefit as something the employee receives when the employer pays for or gives something that is personal in nature (a good or service), either directly to the employee or through a third party. CRA's T4130 guide describes a benefit as a good or service you give (or arrange for) such as free use of employer property, and it is the value of that benefit that may need to be included in the employee's income if taxable.
This matches the wording in the question: "dollar values attributed to something the employer has either provided...or paid for...on an employee's behalf." By contrast, earnings are pay for work performed (salary, wages, commissions). Allowances are fixed amounts paid to help cover anticipated expenses without receipts (often taxable unless an exception applies). Expense reimbursements repay actual business expenses (typically supported by receipts) and are generally not treated as earnings.
So the correct classification is Benefits.
質問 # 71
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PF1的中問題集: https://www.passtest.jp/National-Payroll-Institute/PF1-shiken.html
2026年PassTest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=132saQ-Iip4JwnvPRTbWeDoyDP_mw9Mz2