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| Section | Objectives |
|---|---|
| Topic 1: Record of Employment | - ROE processing
|
| Topic 2: Workers’ Compensation | - Workers compensation administration
|
| Topic 3: Non-Regular Payments | - Special payroll payments
|
| Topic 4: Employment Income – Regular Earnings | - Regular payroll calculations
|
| Topic 5: Employment Income – Allowances, Expenses and Benefits | - Taxable and non-taxable benefits
|
| Topic 6: Provincial Remittances | - Provincial payroll requirements
|
| Topic 7: Termination of Employment | - Termination processing
|
| Topic 8: New Employee Information | - Employee setup and documentation
|
| Topic 9: Non-Statutory Deductions | - Voluntary deductions
|
| Topic 10: Commission Payments | - Commission payroll processing
|
| Topic 11: Federal Remittances | - Government remittance obligations
|
| Topic 12: Year-End Processing | - Federal and provincial year-end reporting
|
| Topic 13: Payroll Accounting | - Payroll accounting practices
|
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NEW QUESTION # 35
Dollar values attributed to something the employer has either provided to an employee or paid for on an employee's behalf are:
Answer: A
Explanation:
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.
NEW QUESTION # 36
A 900-series Social Insurance Number is issued to:
Answer: C
Explanation:
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.
NEW QUESTION # 37
Ursula is 17 years old, works in Quebec and earns $750.00 weekly. Ursula pays weekly union dues of $18.00 along with a special weekly union assessment of $10.00 for construction of a new union hall for its members.
Ursula also has registered pension plan (RPP) contributions of $20.00 deducted from each pay. Calculate Ursula's net federal taxable income.
Answer:
Explanation:
$712.00
Explanation:
For payroll income tax purposes, net taxable income starts with the employee's gross taxable income and then subtracts only those deductions that are deductible for income tax and can be recognized at source. CRA payroll guidance shows this approach by subtracting items such as RPP contributions and union dues when determining net taxable income for calculating income tax deductions.
Gross taxable income (weekly): $750.00.
RPP contributions are deductible (the amounts reported from box 20 of the T4 are generally deductible).
Regular union dues are deductible; however, the CRA states that deductible annual union/professional dues do not include special assessments or charges for anything other than ordinary operating costs. A levy specifically for constructing a new union hall is a special assessment, so it is not deductible as union dues.
So the deductions that reduce federal taxable income here are: $18.00 (union dues) + $20.00 (RPP) = $38.00.
Net federal taxable income = $750.00 # $38.00 = $712.00.
NEW QUESTION # 38
Charlene receives $50.00 each pay for her meals. This is an example of:
Answer: A
Explanation:
A fixed amount paid to an employee for meals each pay period is typically a meal allowance. CRA guidance distinguishes an allowance from a reimbursement: an allowance is usually a set amount paid without the employee having to submit receipts for actual costs, while a reimbursement repays specific expenses and is generally supported by receipts or an expense claim.
Because Charlene "receives $50.00 each pay for her meals," it is a flat amount, which aligns with an allowance rather than a reimbursement. Whether the allowance is taxable or non-taxable depends on the facts (for example, whether it is reasonable and paid under conditions CRA recognizes as non-taxable for certain travel situations). If it's not a reasonable travel allowance under CRA's exceptions, it is generally a taxable allowance and must be included in income with appropriate deductions.
So the correct classification is A (an allowance).
NEW QUESTION # 39
Duncan Drapak was employed in Ontario. Upon termination of his employment, he will be paid $7,760.00 legislated wages in lieu of notice together with his final weekly pay of $875.00. Calculate Duncan's Canada Pension Plan (CPP) contribution if the yearly maximum contribution will not be exceeded.
Answer:
Explanation:
$509.78
Explanation:
Legislated wages in lieu of notice are treated as pensionable employment earnings for CPP purposes, so they are included with the employee's final regular pay when calculating CPP deductions (assuming no CPP exemption applies).
Step 1: Determine total pensionable earnings for the week:
$7,760.00 + $875.00 = $8,635.00.
Step 2: Subtract the CPP basic exemption (Year's Basic Exemption is $3,500 annually). For a weekly payroll, the basic exemption is prorated:
$3,500 ÷ 52 = $67.31.
CPP contributory earnings for the week:
$8,635.00 # $67.31 = $8,567.69.
Step 3: Apply the 2026 CPP employee contribution rate of 5.95% (base CPP). The question states the annual maximum will not be exceeded, so no capping is required in this calculation.
CPP contribution:
$8,567.69 × 5.95% = $509.7777..., rounded to $509.78.
NEW QUESTION # 40
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