IT업계에 종사하시는 분은 국제공인 IT인증자격증 취득이 얼마나 힘든지 알고 계실것입니다. 특히 시험이 영어로 되어있어 부담을 느끼시는 분도 계시는데 ExamPassdump를 알게 된 이상 이런 고민은 버리셔도 됩니다. ExamPassdump의National Payroll Institute PF1덤프는 모두 영어버전으로 되어있어National Payroll Institute PF1시험의 가장 최근 기출문제를 분석하여 정답까지 작성해두었기에 문제와 답만 외우시면 시험합격가능합니다.
| Section | Objectives |
|---|---|
| Record of Employment | - ROE processing
|
| Workers’ Compensation | - Workers compensation administration
|
| Employment Income – Allowances, Expenses and Benefits | - Taxable and non-taxable benefits
|
| Provincial Remittances | - Provincial payroll requirements
|
| Non-Statutory Deductions | - Voluntary deductions
|
| Commission Payments | - Commission payroll processing
|
| New Employee Information | - Employee setup and documentation
|
| Federal Remittances | - Government remittance obligations
|
| Year-End Processing | - Federal and provincial year-end reporting
|
| Termination of Employment | - Termination processing
|
| Non-Regular Payments | - Special payroll payments
|
| Payroll Accounting | - Payroll accounting practices
|
| Employment Income – Regular Earnings | - Regular payroll calculations
|
ExamPassdump의 National Payroll Institute인증 PF1덤프를 구매하시면 1년동안 무료 업데이트서비스버전을 받을수 있습니다. 시험문제가 변경되면 업데이트 하도록 최선을 다하기에ExamPassdump의 National Payroll Institute인증 PF1덤프의 유효기간을 연장시켜드리는 셈입니다.퍼펙트한 구매후는 서비스는ExamPassdump의 National Payroll Institute인증 PF1덤프를 구매하시면 받을수 있습니다.
질문 # 23
An employee has the use of a company-leased vehicle for both business and personal use. This is an example of:
정답：A
설명：
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.
질문 # 24
Which statutory deductions is salary continuance subject to?
정답：B
질문 # 25
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?
정답：B
질문 # 26
Helen is reimbursed for the cost of the protective clothing that is legally required for her job. The clothing she bought isnot supported by receiptsand is a reasonable reimbursement amount. This is considered:
정답：C
설명：
Even though the question uses the word "reimbursed," the key fact isno receipts. In CRA terms, when an employee is paid a set amount or is not required to substantiate the expense, the payment functions like an allowance, not an accountable reimbursement. CRA's guidance on uniforms/special or protective clothing states these amounts aregenerally taxable, and only in specific circumstances under CRA administrative policy would they be non-taxable.
CRA interpretations also reinforce that where employeesdo not have to provide receipts, a clothing allowance is generally ataxable employment benefit; non-taxable treatment is linked to substantiation and meeting strict conditions (for example, safety footwear with receipts).
So, because Helen's payment isnot supported by receipts, it is best classified as ataxable allowance(option A). Payroll should include the amount in taxable income, apply required withholdings as applicable, and ensure policy/records support whatever treatment is used.
질문 # 27
In which province or territory is the employer-paid premium for private health insurance coverage that includes dental and prescription coverage considered to be a non-cash taxable benefit?
정답：A
설명：
In Quebec, employer-paid premiums (contributions) to a group insurance plan, including a private health services plan (which commonly covers items like dental and prescription drugs), are treated as a taxable benefit for the employee for Quebec purposes. Revenu Quebec explicitly states that contributions (premiums) an employer pays under a group insurance plan for coverage received by an employee constitute a taxable benefit.
Because the employer is paying the premium directly to the insurer (the employee receives coverage rather than cash), this is treated as a non-cash taxable benefit in payroll classification terms. The payroll impact is that this taxable benefit must be included in the employee's Quebec taxable income and reported on the RL-1 (and handled according to Quebec source deduction rules).
Outside Quebec, employer-paid health/dental plan premiums are generally not treated the same way for provincial taxable benefit purposes, which is why the correct answer among the options is Quebec.
질문 # 28
......
우리ExamPassdump에는 아주 엘리트한 전문가들로 구성된 팀입니다. 우리는 아주 정확하게 또한 아주 신속히National Payroll Institute PF1관한 자료를 제공하며, 업데이트될경우 또한 아주 빠르게 뉴버전을 여러분한테 보내드립니다. ExamPassdump는 관련업계에서도 우리만의 브랜드이미지를 지니고 있으며 많은 고객들의 찬사를 받았습니다. 현재National Payroll Institute PF1인증시험패스는 아주 어렵습니다, 하지만 ExamPassdump의 자료로 충분히 시험 패스할 수 있습니다.
PF1최신 덤프샘플문제 다운: https://www.exampassdump.com/PF1_valid-braindumps.html