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| Section | Objectives |
|---|---|
| Topic 1: Termination of Employment | - Termination processing
|
| Topic 2: Workers’ Compensation | - Workers compensation administration
|
| Topic 3: Employment Income – Regular Earnings | - Regular payroll calculations
|
| Topic 4: Payroll Accounting | - Payroll accounting practices
|
| Topic 5: Non-Statutory Deductions | - Voluntary deductions
|
| Topic 6: Year-End Processing | - Federal and provincial year-end reporting
|
| Topic 7: Record of Employment | - ROE processing
|
| Topic 8: Commission Payments | - Commission payroll processing
|
| Topic 9: New Employee Information | - Employee setup and documentation
|
| Topic 10: Provincial Remittances | - Provincial payroll requirements
|
| Topic 11: Non-Regular Payments | - Special payroll payments
|
| Topic 12: Employment Income – Allowances, Expenses and Benefits | - Taxable and non-taxable benefits
|
| Topic 13: Federal Remittances | - Government remittance obligations
|
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NEW QUESTION # 26
A premium payment for overtime hours worked or a rate per piece of goods produced is an example of:
Answer: C
Explanation:
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).
NEW QUESTION # 27
Bonus and incentive pays are subject to which statutory deductions?
Answer: D
Explanation:
Bonuses and incentives are treated as taxable remuneration, so they are generally subject to the same core statutory deductions as regular earnings: CPP/QPP, EI, and income tax (and in Quebec, QPIP also applies when the remuneration is subject to EI). The CRA specifically notes that you must deduct EI premiums from bonuses/retroactive pay (up to the annual maximum), and the CRA's guidance for bonuses/irregular amounts uses tools (PDOC/formulas) that calculate CPP contributions, EI premiums, and income tax on these payments.
In Quebec payroll, remuneration that is subject to EI premiums is generally also subject to QPIP premiums, so bonuses/incentives that are EI-insurable are typically QPIP-insurable as well.
In the Northwest Territories and Nunavut, there is also a statutory territorial payroll tax that employers must withhold/remit where applicable, and the NWT guidance explicitly lists bonuses as part of employment income subject to payroll tax.
NEW QUESTION # 28
The capital cost of an employer-owned vehicle includes:
Answer: A
Explanation:
For CRA automobile benefit purposes (standby charge on an employer-owned automobile), the "cost" used is the capital cost, which includes more than just the sticker price. CRA guidance states the cost includes the trade-in amount (if applicable), additions, and GST/HST and PST as part of the cost base used in the standby charge calculation.
Option D is the best match because it includes vehicle options/accessories, sales taxes, and additions that add to depreciation value. Importantly, CRA also notes that certain specialized equipment added to meet the requirements of a disabled person or employment (examples include heavy-duty suspension and power winches) is not considered part of the automobile's cost for standby charge purposes. This directly rules out options A and C, since they treat specialized equipment as part of capital cost. Option B is incorrect because CRA includes sales taxes (GST/HST and PST) in the cost base.
NEW QUESTION # 29
Matt earns $10.10 per hour and works 37.5 hours per week. Calculate Matt's regular bi-weekly earnings.
Answer:
Explanation:
$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.
NEW QUESTION # 30
An employee-employer relationship is deemed to exist when:
Answer: D
Explanation:
For separation/termination-related payroll decisions (including whether a payment can qualify as a retiring allowance and whether the relationship has truly ended), the key question is whether the employee-employer relationship is still continuing. CRA training material on "special payments and the end of employment" explains that ongoing health insurance coverage or accrual of pensionable time are indicators the employer- employee relationship is continuing.
Among the choices, the most direct, reliable indicator is continued accrual of benefits in the organization's pension plan (option D). If pensionable service continues to accrue, the relationship is still considered to exist-meaning the relationship has not been fully severed for payroll/tax purposes.
Option C ("no expectation of work") points the other way: that is consistent with a relationship being severed, not continuing. Option B ("refuses the right to be recalled") is not a standard indicator of an ongoing relationship. Option A can occur in some arrangements, but the CRA specifically highlights pension accrual (and ongoing coverage) as strong evidence the relationship continues.
NEW QUESTION # 31
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