P.S. VCESoft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=19Swc7t2poycyXh2z3uiis8GfpKoeCq5m
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| Section | Weight | Objectives |
|---|---|---|
| Communication and Compliance | 10% | - Accuracy and documentation
|
| Record of Employment (ROE) | 20% | - ROE completion requirements
|
| Individual Pay Calculations | 40% | - Non-regular earnings
|
| Termination and Special Payments | 30% | - Termination payments
|
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問題 #42
Which of the following deductions would be the last payroll withholding in order of priority?
答案：D
解題說明：
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.
問題 #43
The authorization for hiring form should contain a checklist to ensure the organization obtains all required information. What is an example of an item that could be on that checklist?
答案：C
解題說明：
A strong hire-authorization/onboarding checklist ensures payroll and HR collect documents needed to pay the employee accurately and enroll them in required programs. Abenefit enrollment formis a practical, common checklist item because many employers offer benefit plans that require employee elections (for example, health/dental coverage levels, beneficiary information, dependent details, etc.). Indeed's Canadian onboarding guidance explicitly notes employers often collectbenefits enrollmentpaperwork as part of essential new employee forms and onboarding checklists.
By contrast, aT1213(Request to Reduce Tax Deductions at Source) is not routinely required for all hires; it is only used when an employee applies for CRA authorization to reduce tax withheld. A "clearance certificate" is not a standard Canada-wide payroll onboarding requirement for typical employment relationships.
Therefore, "All of the above" is not correct.
Selectingbenefit enrollment formbest matches the purpose of a hiring authorization checklist: ensuring all employment setup steps are completed (pay setup, statutory forms, and benefits enrollment where offered) so payroll deductions and coverage are handled correctly from the start.
問題 #44
Phan was employed fromMarch 1, 1992throughJanuary 10, 2007. He was not a member of the organization' s pension plan. Calculate the number of years eligible for the$1,500.00portion of a retiring allowance.
答案：B
解題說明：
The special$1,500transfer eligibility connected to retiring allowances is based specifically onyears (or part- years) of service before 1989where the employee hadno vested employer pension/DPSP benefitsfor those years. CRA explains that, in addition to the $2,000-per-year pre-1996 rule, you can also transfer an additional
$1,500 for each year or part-year before 1989that meets the vesting condition.
Phan's employment began in1992, which isafter 1989. Because he haszeroservice before 1989, there areno years that can qualify for the $1,500 portion-regardless of whether he belonged to a pension plan.
Therefore, the number of eligible years for the$1,500component is0(option A). Payroll must base this calculation on actual service dates, including any related-employer service if applicable, but here the start date alone makes the $1,500 portion ineligible.
問題 #45
Which of the following types of payments made by a private organization would not be subject to all statutory deductions?
答案：B
解題說明：
The payment type most clearly not subject to all statutory deductions is directors' fees. CRA guidance on directors' fees shows they are treated as a special payment with distinct deduction rules, and (depending on the situation) they may not have CPP, EI, and income tax all apply in the same way as normal employment earnings.
By contrast, retroactive adjustments and performance bonuses are treated as taxable remuneration where CRA' s tools (like PDOC) calculate CPP contributions, EI premiums, and income tax on those payments (up to annual maximums).
"Vacation pay when no time was taken" is also treated as a non-periodic payment and is included in CRA payroll deduction formulas as a type of amount on which statutory deductions are calculated (again, subject to annual maximums for CPP/EI).
So, among the options listed, directors' fees are the one that would not necessarily be subject to all statutory deductions in the standard way.
問題 #46
The deduction for living in a prescribed zone can be claimed by residents of which jurisdictions?
答案：A
解題說明：
The Northern residents deductions (often referred to as the "prescribed zone" deduction on the personal tax return) are not limited to the three territories. While all places in Yukon, Nunavut, and the Northwest Territories are in a prescribed northern zone (Zone A), the rules also designate prescribed northern and intermediate zones in parts of several provinces (for example, parts of British Columbia, Alberta, Saskatchewan, Manitoba, Ontario, and others).
The governing framework is in the Income Tax Regulations, which define prescribed zones using geographic descriptions (latitudes/longitudes) covering areas in multiple provinces, as well as the territories.
From a payroll/HR communications perspective, the key is that this deduction is generally claimed by the individual on their income tax return (it does not change the employer's province-of-employment withholding rules). Employees who believe they qualify should verify their community's zone status using CRA's prescribed zone lists before claiming the deduction.
問題 #47
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PF1題庫下載: https://www.vcesoft.com/PF1-pdf.html
順便提一下，可以從雲存儲中下載VCESoft PF1考試題庫的完整版：https://drive.google.com/open?id=19Swc7t2poycyXh2z3uiis8GfpKoeCq5m