P.S. NewDumps在Google Drive上分享了免費的2026 National Payroll Institute PF1考試題庫：https://drive.google.com/open?id=1a3Z34_DdwMYwItGW_-o_Q34yq8FxlVDD
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| Section | Objectives |
|---|---|
| Non-Statutory Deductions | - Voluntary deductions
|
| Year-End Processing | - Federal and provincial year-end reporting
|
| Payroll Accounting | - Payroll accounting practices
|
| New Employee Information | - Employee setup and documentation
|
| Federal Remittances | - Government remittance obligations
|
| Employment Income – Regular Earnings | - Regular payroll calculations
|
| Workers’ Compensation | - Workers compensation administration
|
| Commission Payments | - Commission payroll processing
|
| Provincial Remittances | - Provincial payroll requirements
|
| Non-Regular Payments | - Special payroll payments
|
| Record of Employment | - ROE processing
|
| Termination of Employment | - Termination processing
|
| Employment Income – Allowances, Expenses and Benefits | - Taxable and non-taxable benefits
|
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問題 #29
Dollar values attributed to something the employer has either provided to an employee or paid for on an employee's behalf are:
答案：C
解題說明：
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.
問題 #30
The Canada Revenue Agency form that is completed to allow a commissioned employee to claim non- reimbursed expenses at source is a:
答案：A
解題說明：
The CRA form used to adjust payroll income tax withholdings at source for employees who earn commission income and have commission expenses is Form TD1X - Statement of Commission Income and Expenses for Payroll Tax Deductions. The CRA explains that an employee completes TD1X if they receive commission income (or salary plus commission) and want the employer to adjust tax deductions to take commission expenses into account.
This is different from:
TD1, which is the Personal Tax Credits Return used to claim basic/personal credits and determine standard withholding (not commission-expense adjustments).
T777, which is used to claim employment expenses on the employee's personal tax return (not to reduce payroll withholding at source).
TP-1015.R.13.1-V, which is a Quebec form used to request a reduction of Quebec income tax withholding in specific situations (not the CRA commission-expense at-source form).
Operationally, payroll should keep the TD1X on file and apply it to income tax withholding calculations until the employee updates or replaces it.
問題 #31
Expense reimbursements are:
答案：D
解題說明：
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).
問題 #32
Paul Westin works for an Alberta organization and receives a regular salary of $1,800.00 semi-monthly. He will be receiving a payout of accrued vacation with no time taken of $1,400.00 on a separate cheque. He has federal and provincial TD1s on file with claim code 1. Calculate the income taxes to be withheld on his vacation pay.
答案：
解題說明：
341.50
Explanation:
CRA's method for bonus/irregular payments paid separately is to calculate income tax on the combined pay (regular pay + the irregular payment) using the regular tax tables, then subtract the tax that would apply to the regular pay alone. The difference is the income tax to withhold from the irregular payment.
Here, the semi-monthly taxable pay is:
Regular pay = $1,800.00
Regular + vacation payout = $3,200.00
Using the 2026 Alberta semi-monthly (24 pay periods) tax tables with claim code 1:
At $1,800, Federal tax = $130.45 and Alberta tax = $58.55 # Total = $189.00.
At $3,200, Federal tax = $356.50 and Alberta tax = $174.00 # Total = $530.50.
Income tax on the vacation payout = $530.50 # $189.00 = $341.50.
CPP (including the enhanced portion) is a separate statutory deduction that must also be calculated on the payout, but this question asked specifically for income tax withholding.
問題 #33
The employee-employer relationship is deemed to be severed when:
答案：B
解題說明：
In ROE administration, the key concept is whether the employment relationship is still "active" (that is, whether there is an ongoing expectation the employee will work again). Service Canada's ROE guidance ties ROE issuance to an interruption of earnings and specifically identifies situations where an employee is no longer on the employer's active employment list (for example, no expectation of future work) as a trigger for issuing an ROE.
Options A and B describe circumstances that can still align with an ongoing employment relationship. For example, employees may remain eligible for certain benefits after a last day worked, and a right to recall means the employer may still consider the employee attached to the workplace (often still "active" depending on the arrangement). In contrast, when there is no expectation of work to be performed, the relationship is effectively ended for ROE purposes, and the employer generally proceeds with separation reporting and ROE completion based on the interruption of earnings rules.
問題 #34
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