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IT業種が新しい業種で、経済発展を促進するチェーンですから、極めて重要な存在ということを我々は良く知っています。IT認証はIT業種での競争な手段の一つです。認証に受かったらあなたは各方面でよく向上させます。でも、受かることが難しいですから、トレーニングツールを利用するのを勧めます。トレーニング資料を選びたいのなら、JapancertのNational Payroll InstituteのPF1試験トレーニング資料は最高の選択です。この資料の成功率が１００パーセントに達して、あなたが試験に合格することを保証します。
| Section | Objectives |
|---|---|
| Payroll Fundamentals and Compliance Framework | - Payroll system overview in Canada
|
| Payroll Records and Compliance Reporting | - Government reporting
|
| Earnings, Deductions, and Taxation | - Types of earnings
|
Japancertは、最新のテクノロジーに遅れずについていき、コンテンツだけでなくディスプレイでも試験の質問と回答にそれらを適用しようとしています。それが、私たちの合格率が98％から100％と高い理由です。データはユニークで、このキャリアに特有です。 PF1勉強のトレントを使用すると、レジャーの学習体験を楽しむことができ、PF1試験に合格すると確実に合格します。 PF1準備資料の内容については、専門家によって簡素化され、ディスプレイは効果的に設計されています。試して楽しんでください！
質問 # 57
Expense reimbursements are:
正解：A
解説：
An expense reimbursement is paid to repay an employee for actual business expenses the employee incurred while performing their job (for example, meals while travelling on business, supplies purchased for work, etc.). CRA's taxable benefits guidance distinguishes reimbursements from allowances: an allowance is usually a predetermined amount paid without the employee having to support the expense with receipts, while a reimbursement is tied to actual costs.
That distinction matters because reimbursements are generally not compensation for work performed (so they are not "earnings"), and they are not "benefits" in the sense of a good or service provided by the employer (though CRA notes that benefits can include reimbursements of personal expenses-so payroll must still ensure the reimbursement is for business use and properly supported).
Option A correctly describes reimbursements. Option B is typically an allowance (for example, a vehicle allowance for using personal property). Option C describes earnings (wages/salary). Option D describes benefits (value of something provided or paid for on the employee's behalf).
質問 # 58
Which of the following deductions would be the last payroll withholding in order of priority?
正解：A
解説：
In payroll, deductions are applied in a priority order so employers satisfy mandatory legal obligations first.
CRA collection tools such as a Requirement to Pay (RTP) and a Demand on a Third Party (DTP) are legal
/garnishment-type deductions. CRA explains that a Requirement to Pay directs a third party (often the employer) to send amounts otherwise payable to the employee to the CRA, and the employer must comply.
Company pension contributions (where participation is required as a condition of employment or under a plan
/collective agreement) are generally company-compulsory deductions-important, but they come after statutory and legal deductions. Voluntary insurance coverage is a classic voluntary deduction (the employee chooses it; it is not legally required). Voluntary deductions are normally taken last because they must not interfere with statutory/legal withholding obligations.
So among the options, voluntary insurance coverage is the one that would be withheld last in the order of priority.
質問 # 59
A premium payment for overtime hours worked or a rate per piece of goods produced is an example of:
正解：D
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 # 60
In Block 12 of the Record of Employment, the final pay period ending date for employees who are paid solely by commission or are paid salary plus irregularly paid commission will be:
正解：B
解説：
Service Canada treats commission salespeople (paid solely by commission or salary plus irregularly paid commission) as a special ROE situation where the weekly averaging formula is used. In that scenario, the ROE Guide states that for Block 12 (Final pay period ending date) you must use the Saturday of the week that contains the last day for which paid (Block 11).
This is different from the usual rule for most employees, where Block 12 is simply the end date of the final pay period that includes the Block 11 date (and it can't be earlier than Block 11).
The key reason is consistency in applying the weekly averaging approach: even if the employer's actual payroll cycle is not weekly, commission-only/irregular-commission employees are reported using a weekly framework for ROE purposes. Payroll should therefore align Block 12 to the correct "weekly" period end (Saturday) when that rule applies, to avoid ROE errors and Service Canada follow-up.
質問 # 61
In Block 6 of the Record of Employment, what pay period type is entered for employees who are paid salary plus regularly paid commission?
正解：D
解説：
In Block 6 (Pay period type), Service Canada instructs employers to enter the employee's actual pay period type-one of the standard types such as weekly, biweekly, semi-monthly, monthly, or 13 pay periods a year.
Service Canada identifies a special rule only for employees "paid solely on commission or on salary plus irregularly paid commission": in those cases, the employer must use a weekly pay period and average earnings using the weekly averaging formula.
Because this question specifies salary plus regularly paid commission (not irregularly paid commission), the
"special situation" rule does not apply. Therefore, you enter the pay period type that matches the employer's normal payroll cycle for that employee (for example, weekly, biweekly, semi-monthly, monthly, etc.).
質問 # 62
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