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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Record of Employment (ROE) | 20% | - ROE completion requirements
|
| Topic 2: Termination and Special Payments | 30% | - Termination payments
|
| Topic 3: Individual Pay Calculations | 40% | - Non-regular earnings
|
| Topic 4: Communication and Compliance | 10% | - Stakeholder communication
|
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問題 #43
Charmaine's employment was terminated by her employer on April 13 of the current year. Charmaine had worked for her employer for 3 years and was paid 3 weeks of legislated wages in lieu of notice and two weeks' vacation pay with her final pay. What date should be recorded in Block 11 on Charmaine's Record of Employment?
答案：C
解題說明：
Block 11 on the ROE is the "Last day for which paid," meaning the last day the employee received insurable earnings. In most terminations, this is the employee's last day of work. Service Canada notes Block 11 only moves beyond the last day worked when the employee continues to receive insurable earnings after the last day of work due to paid leave (such as vacation leave or sick leave) or salary continuance.
In this question, Charmaine's employment ended April 13, and she received a lump-sum final pay that included wages in lieu of notice and vacation pay. These amounts are typically reported as special payments (for example, pay in lieu of notice is reported as such), but they do not automatically change Block 11 unless they are paid as an actual paid-leave period or as salary continuance (where regular pay continues and the ROE is not issued until the continuance ends).
問題 #44
A 900-series Social Insurance Number is issued to:
答案：D
解題說明：
A SIN that begins with "9" (often called a 900-series SIN) is issued to temporary workers-people who are neither Canadian citizens nor permanent residents-and who are authorized to work in Canada. Service Canada's employer guidance explicitly states that SINs beginning with "9" are issued to temporary workers who are neither Canadian citizens nor permanent residents, and these SINs are valid only until the expiry date shown on the immigration document that authorizes the person to work in Canada.
Service Canada also advises employers to confirm that employees with a SIN starting with "9" remain authorized to work and that their immigration document has not expired.
So, options A-C are incorrect because a 900-series SIN is not for permanent residents ("landed immigrants"), not for Canadians whose SIN "expires," and not based on working outside Canada. It specifically signals temporary status tied to work authorization in Canada.
問題 #45
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 #46
Matt earns $10.10 per hour and works 37.5 hours per week. Calculate Matt's regular bi-weekly earnings.
答案：
解題說明：
$757.50
Explanation:
Regular earnings for an hourly employee are calculated as hourly rate × hours worked. Because "bi-weekly" means two weeks of work paid together, you calculate one week's regular earnings and then multiply by two (assuming the hours are the same each week and there is no overtime premium indicated).
Step 1: Weekly regular earnings:
$10.10 × 37.5 hours = $10.10 × 37 + $10.10 × 0.5
= $373.70 + $5.05
= $378.75.
Step 2: Bi-weekly regular earnings (2 weeks):
$378.75 × 2 = $757.50.
So Matt's regular bi-weekly earnings are $757.50.
In payroll documentation, "regular earnings" are the employee's base wages before statutory deductions (CPP
/QPP, EI, income tax) and before other deductions, and they exclude any separately calculated earnings like overtime premiums or taxable benefits unless stated. This approach (rate × hours, then adjust for pay period) is the standard method used to compute gross/regular pay for hourly employees before moving on to deductions and net pay.
問題 #47
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.
答案：
解題說明：
$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.
問題 #48
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