ちなみに、GoShiken PF1の一部をクラウドストレージからダウンロードできます：https://drive.google.com/open?id=1Va1t_GSdAvw3uZKA2JmnuDO4IwtdWTW8
数年以来の整理と分析によって開発されたPF1問題集は権威的で全面的です。PF1問題集を利用して試験に合格できます。この問題集の合格率は高いので、多くのお客様からPF1問題集への好評をもらいました。PF1問題集のカーバー率が高いので、勉強した問題は試験に出ることが多いです。だから、弊社の提供するPF1問題集を暗記すれば、きっと試験に合格できます。
| Section | Objectives |
|---|---|
| Non-Statutory Deductions | - Voluntary deductions
|
| Workers’ Compensation | - Workers compensation administration
|
| Commission Payments | - Commission payroll processing
|
| Payroll Accounting | - Payroll accounting practices
|
| Year-End Processing | - Federal and provincial year-end reporting
|
| Employment Income – Regular Earnings | - Regular payroll calculations
|
| Termination of Employment | - Termination processing
|
| Provincial Remittances | - Provincial payroll requirements
|
| Federal Remittances | - Government remittance obligations
|
| Non-Regular Payments | - Special payroll payments
|
| Record of Employment | - ROE processing
|
| New Employee Information | - Employee setup and documentation
|
| Employment Income – Allowances, Expenses and Benefits | - Taxable and non-taxable benefits
|
あなたは今National Payroll InstituteのPF1試験のために準備していますか。そうであれば、あなたは夢がある人だと思います。我々GoShikenはあなたのような人に夢を叶えさせるという目標を持っています。我々の開発するNational Payroll InstituteのPF1ソフトは最新で最も豊富な問題集を含めています。あなたは我々の商品を購入したら、一年間の無料更新サービスを得られています。我々のソフトを利用してNational Payroll InstituteのPF1試験に合格するのは全然問題ないです。
質問 # 13
The amount of notice the employer must give an employee depends on:
正解：D
解説：
Termination notice requirements come from the employment standards legislation that applies to the workplace, which is tied to the jurisdiction where the employee works (province/territory), unless the workplace is federally regulated. The Government of Canada explicitly directs employers and employees to consult the employment standards for the province or territory of work if they are not in a federally regulated industry.
Within a given jurisdiction, the minimum notice (or pay in lieu) is typically based on the employee's length of continuous employment/service. For example, under the Canada Labour Code (federally regulated workplaces), required notice increases with service (and can be replaced with wages in lieu), showing service length is a core driver of notice entitlements.
That's why "where they live" is not the deciding factor for notice rules: the governing employment standards are based on the jurisdiction of employment (where the work is performed / the employment is regulated), and the employee's length of service under that jurisdiction's rules.
質問 # 14
A premium payment for overtime hours worked or a rate per piece of goods produced is an example of:
正解：B
解説：
Overtime premiums and piece-rate pay are forms of earnings because they are amounts paid for work performed. CRA's payroll guidance confirms overtime pay is remuneration from which you must deduct statutory deductions (CPP, EI, and income tax), reflecting that overtime is treated as employment earnings.
Similarly, piecework (piece-rate pay) is a method of paying wages based on units produced rather than time.
It is still compensation for labour and therefore part of gross earnings used to calculate payroll deductions and net pay. This is fundamentally different from:
Expense reimbursements, which repay employee-incurred business costs (not pay for work).
Allowances, which are predetermined amounts to help cover anticipated expenses without receipts.
Benefits, which are the value of goods/services provided by the employer or paid on the employee's behalf.
So a premium paid for overtime hours or a piece-rate per unit produced is classified as earnings (option A).
質問 # 15
The formula for calculating net pay is:
正解：A
解説：
Net pay (often called "take-home pay") is what the employee actually receives after all withholdings and other deductions are taken from their earnings. In Canadian payroll practice, the starting point is gross earnings (regular wages plus any taxable amounts that must be included in income). From gross earnings, payroll subtracts total deductions, which include statutory deductions (such as CPP/QPP, EI, and income tax) and any authorized non-statutory deductions (for example, union dues, benefits premiums, pension contributions, or garnishments where applicable). This is why the most accurate generic formula is gross earnings # total deductions. CRA payroll guidance reflects this structure by requiring employers to calculate gross pay, determine the correct statutory deductions, and then arrive at the amount paid to the employee after those deductions are withheld and remitted.
Options C and D are incomplete or incorrect because "total tax" is only one part of deductions, and "net taxable income" is not a payroll calculation base in the way the question frames it. Option A is also incorrect because "pensionable earnings" is only relevant to CPP/QPP calculations, not the overall net pay formula.
質問 # 16
By the authority of which Act can the Canada Revenue Agency garnish the wages of an employee who has failed to pay Employment Insurance premiums, Canada Pension Plan contributions, or income tax deductions?
正解：A
解説：
The CRA's wage garnishment tool is commonly issued as a Requirement to Pay (RTP) (and related instruments such as ERTP/DTP), which directs a third party (often the employer) to redirect amounts that would otherwise be paid to the employee, and send them to the government instead. CRA guidance explains that when an employee owes money, the CRA can send the employer a requirement to pay notice, and the employer must remit the amounts as instructed (or the employer can become liable).
The legal authority for the CRA to issue a Requirement to Pay is found in the Income Tax Act, including section 224, which sets out the mechanism and consequences for non-compliance.
In payroll operations, this is a communication-and-compliance issue: payroll must correctly interpret the notice, apply the withholding/remittance as directed, and communicate impacts to internal stakeholders (HR
/finance) and, where appropriate, the affected employee-while ensuring the remittance is made exactly as the CRA notice requires.
質問 # 17
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 # 18
......
PF1認定試験の準備をするために一生懸命勉強して疲れを感じるときには、他の人が何をしているかを知っていますか。あなたと同じIT認定試験を受験する周りの人を見てください。あなたが試験のために不安と感じているとき、どうして他の人が自信満々で、のんびり見ているのでしょうか。あなたの能力は彼らうより弱いですか。もちろんそんなことはないです。では、なぜ他の人が簡単にPF1試験に合格することができるかを知りたいですか。それは彼らがGoShiken のPF1問題集を利用したからです。この問題集を勉強することだけで楽に試験に合格することができます。信じないのですか。不思議を思っていますか。では、急いで試してください。まず問題集のdemoを体験することができます。そうすれば、この問題集の品質を確認することができます。はやくGoShikenのサイトをクリックしてください。
PF1資格参考書: https://www.goshiken.com/National-Payroll-Institute/PF1-mondaishu.html
ちなみに、GoShiken PF1の一部をクラウドストレージからダウンロードできます：https://drive.google.com/open?id=1Va1t_GSdAvw3uZKA2JmnuDO4IwtdWTW8