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PF1トレーニング資料は、ユーザーが学習した内容を統合し、多くのトレーニングの瞬間に追加するのに役立つように設計されています。ユーザーは、学習コンテンツの一部を終えた後、学習効果を時間内にテストできます。 PF1ガイドトレントのトピックを使用して、ユーザーがこの機能の知識の弱点を見つけ、一定の練習を繰り返して、最終的に高い成功率を達成できるようにします。その結果、当社のPF1試験問題は、ユーザーがPF1試験に合格するための知識を習得できるように、実践内容の完全なセットを形成するように設計されています。
| Section | Objectives |
|---|---|
| Payroll Fundamentals and Compliance Framework | - Payroll legislation and regulatory bodies
|
| Payroll Records and Compliance Reporting | - Recordkeeping requirements
|
| Earnings, Deductions, and Taxation | - Deductions and remittances
|
私たちのPF1学習教材は、学習目標を達成するための時間とエネルギーを節約できます。 お客様に高品質なPF1学習教材を提供でき、私たちは非常に光栄と感じます。また、PF1学習教材の詳しい紹介を読むことができ、私たちは喜んでいます。お客様はPF1学習教材のより良い理解を可能にするために私たちは最善を尽くします。
質問 # 47
A death benefit is a:
正解：D
解説：
The CRA defines a death benefit as the gross amount of any payment made on or after the death of an employee to recognize the employee's service in an office or employment. It can be paid to a surviving spouse
/common-law partner, heir, or the estate.
This is different from amounts the employee already earned before death (for example, regular wages up to the date of death, or vacation pay that was accrued/earned). CRA guidance treats wages and employment income earned up to and including the date of death as amounts to be reported on a T4 slip, not as a death benefit.
It's also different from a life insurance payout from an insurer (which is not an employer-paid "death benefit" for payroll reporting purposes). The payroll impact is that a qualifying death benefit is generally reported as a special payment (often on a T4A), following CRA rules for deductions and reporting of death benefits.
質問 # 48
Which statutory deductions is salary continuance subject to?
正解：D
解説：
Salary continuance means the employee continues to receive regular pay (and often benefits) for a period after their job ends. In this arrangement, the payments are treated like regular employment income for payroll purposes, so the usual payroll deductions apply. A Government of Canada guidance page explains that when severance is paid as salary continuance, the employee pays income tax like regular employment income and that the usual deductions apply, including CPP (or QPP), EI premiums, and RPP contributions (where applicable).
This aligns with standard payroll obligations in CRA's payroll remittance framework: employers deduct and remit CPP contributions, EI premiums, and income tax on employment income unless a specific exemption applies.
Therefore, the correct option is B (All deductions)-and in Quebec, that "all deductions" concept includes Quebec-specific programs (for example QPP/QPIP where applicable) based on the employee's province of employment and insurability rules.
質問 # 49
A retiring allowance includes:
正解：B
解説：
The CRA defines a retiring allowance (also called severance pay) as an amount paid to an employee when or after they retire or lose their job, in recognition of long service or for the loss of office or employment. This matches option A.
The other options are specifically not retiring allowances under CRA guidance. The CRA states a retiring allowance does not include salary, wages, bonuses, or overtime, which rules out bonus or incentive pay and accumulated overtime. The CRA also states it does not include payments for accumulated vacation leave not taken before retirement, which rules out vacation pay.
This classification matters in payroll because retiring allowances have distinct rules: for example, they are not subject to CPP or EI deductions, and part of a retiring allowance may be eligible for direct transfer to an RRSP
/RPP under special rules (based on pre-1996 service).
質問 # 50
Which of the following types of payments made by a private organization would not be subject to all statutory deductions?
正解：B
解説：
The payment type most clearly not subject to all statutory deductions is directors' fees. CRA guidance on directors' fees shows they are treated as a special payment with distinct deduction rules, and (depending on the situation) they may not have CPP, EI, and income tax all apply in the same way as normal employment earnings.
By contrast, retroactive adjustments and performance bonuses are treated as taxable remuneration where CRA' s tools (like PDOC) calculate CPP contributions, EI premiums, and income tax on those payments (up to annual maximums).
"Vacation pay when no time was taken" is also treated as a non-periodic payment and is included in CRA payroll deduction formulas as a type of amount on which statutory deductions are calculated (again, subject to annual maximums for CPP/EI).
So, among the options listed, directors' fees are the one that would not necessarily be subject to all statutory deductions in the standard way.
質問 # 51
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：C
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 # 52
......
私たちに知られているように、Payroll Fundamentals 1Exam高い合格率は、高品質のPassTestのPF1研究急流を反映しています。 試験に合格した98パーセント以上があり、これらの人々は両方ともNational Payroll InstituteのPF1テストトレントを使用しました。 当社のPF1ガイド急流が他の学習教材より高い合格率を持っていることは間違いありません。 高いパスレートがすべての人々にとって非常に重要であることを深く知っているため、常にパスレートを改善するために最善を尽くしています。 現在、合格率は99％に達しました。 学習ツールとしてPF1学習トレントを選択し、慎重に学習した場合、
PF1ミシュレーション問題: https://www.passtest.jp/National-Payroll-Institute/PF1-shiken.html
P.S. PassTestがGoogle Driveで共有している無料かつ新しいPF1ダンプ：https://drive.google.com/open?id=132saQ-Iip4JwnvPRTbWeDoyDP_mw9Mz2