さらに、Jpexam PF1ダンプの一部が現在無料で提供されています：https://drive.google.com/open?id=1Mc_wg4-tbIs91McWco3t1vldYf_bEAPk
JpexamはきみのIT夢に向かって力になりますよ。National Payroll InstituteのPF1の認証そんなに人気があって、Jpexamも君の試験に合格するために全力で助けてあげて、またあなたを一年の無料なサービスの更新を提供します。明日の成功のためにJpexamを選らばましょう。
| Section | Weight | Objectives |
|---|---|---|
| Individual Pay Calculations | 40% | - Regular earnings
|
| Termination and Special Payments | 30% | - Leaves and absences
|
| Communication and Compliance | 10% | - Stakeholder communication
|
| Record of Employment (ROE) | 20% | - Submission and deadlines
|
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、極めて重要な存在だということを良く知っています。Jpexamの National Payroll InstituteのPF1試験トレーニング資料は高度に認証されたIT領域の専門家の経験と創造を含めているものです。その権威性は言うまでもありません。あなたはJpexamの学習教材を購入した後、私たちは一年間で無料更新サービスを提供することができます。
質問 # 58
Anne Massy works for Liberty Promotions in Nunavut and is provided with a company-leased automobile.
The automobile was in Anne's possession for 365 days. Of the 34,134 kilometres driven, 15,805 kilometres were for business purposes. The monthly lease cost of the vehicle was $198.60, excluding GST calculated at
5%. Anne requested in writing that Liberty Promotions use the optional operating cost method if all conditions apply. She did not reimburse the company for any of the expenses associated with the automobile.
Calculate Anne's annual automobile taxable benefit.
正解：
解説：
$7,900.10
Explanation:
Anne has both an automobile standby charge (because the car was made available) and an operating expense benefit (because the employer paid operating costs and she did not reimburse).
1) Standby charge (leased auto): Lease cost for standby charge purposes includes GST and excludes insurance.
Monthly lease incl. GST = $198.60 × 1.05 = $208.53.
Standby charge per month = 2/3 × $208.53 = $139.02.
Days available ÷ 30 = 365 ÷ 30 = 12.17, rounded to 12.
Annual standby charge = $139.02 × 12 = $1,668.24.
2) Operating expense benefit: Personal km = 34,134 # 15,805 = 18,329.
Optional method requires the automobile be used primarily (>50%) for business; Anne's business use is under
50%, so the optional method does not apply and the fixed rate must be used.
Fixed rate (2026) = $0.34/km # 18,329 × 0.34 = $6,231.86.
Total taxable benefit = $1,668.24 + $6,231.86 = $7,900.10.
質問 # 59
Phillip is being paid a severance payment with his final pay. Which block should this payment be reported on the Record of Employment?
正解：B
解説：
On the ROE, separation payments are reported in Block 17. Service Canada explains that Block 17C - Other monies is used to record "any other payments or benefits...paid...because of the separation," whether or not they are insurable.
The ROE Guide specifically lists "Severance pay" as a type of separation money to enter in Block 17C ("Enter 'Severance pay' and the amount").
Crucially, Block 15B and Block 15C are for insurable earnings totals/by pay period. The ROE Guide notes that some amounts reported in Block 17 (like vacation pay) are insurable and must be added into Blocks 15B
/15C; however, retirement leave credits/retiring allowances (a form of severance-type payment) are not insurable and are not added to Blocks 15B/15C even though they are recorded in Block 17C.
So, severance is reported in Block 17C only.
質問 # 60
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 # 61
A retiring allowance includes:
正解：D
解説：
The CRA defines a retiring allowance (also called severance pay) as an amount paid when or after an employee retires or loses their job, in recognition of long service or for the loss of employment.
However, the CRA is also explicit about what a retiring allowance does not include. It does not include
"salary, wages, bonuses, [or] overtime," which rules out bonus/incentive pay and accumulated overtime in the options. It also does not include "payments for accumulated vacation leave not taken," which rules out vacation pay as a retiring allowance. Finally, it does not include wages in lieu of termination notice, which rules out wages in lieu (including legislated notice pay) as a retiring allowance.
Because every listed item is specifically excluded by CRA guidance, the correct answer is None of the above (E).
質問 # 62
Paula is granted a pay increase. The paperwork informing the payroll department of the pay increase is two pay periods late. What method would be used to calculate income taxes on the separate retroactive payment?
正解：C
解説：
A payment made to "catch up" wages because a pay increase was processed late is a retroactive payment. The CRA provides different income tax calculation approaches depending on the payment type and specifically lists "Retroactive payments" as its own category, separate from regular tax-table calculations, lump-sum, and bonus/irregular methods.
For bonuses and retroactive pay increases, the CRA also points employers to the Payroll Deductions Online Calculator (PDOC) to calculate CPP, EI, and income tax correctly, which aligns with using the appropriate CRA method for retroactive amounts.
Because this situation is explicitly a retroactive adjustment (two pay periods late), the correct choice is the Retroactive tax method (option C), not the bonus/irregular method, not the lump-sum method, and not the regular tax tables.
質問 # 63
......
初心者にとって、PF1試験に合格するのはそんなに難しいことですか？実は、我々JpexamのPF1問題集を選んで利用し、お客様は力の限りまで勉強して、合格しやすいです。万が一パースしない場合には、弊社は全額返金を承諾いたします。返金を願うのに対して、お客様はPF1に合格しない成績書を弊社に送付して、弊社は確認の後、支払い金額を全部返済します。
PF1復習対策書: https://www.jpexam.com/PF1_exam.html
2026年Jpexamの最新PF1 PDFダンプおよびPF1試験エンジンの無料共有：https://drive.google.com/open?id=1Mc_wg4-tbIs91McWco3t1vldYf_bEAPk