Canadian Payroll Compliance Legislation Practice Exam

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• Which age group is included for Québec Pension Plan contributions withholding?
• The Manitoba Health and Post-Secondary Education Tax Levy applies to which remuneration?
• Which provinces fund health care coverage only through an employer tax or levy?
• Revenues from the Commission des normes du travail contributions are used to:
• Which statement about collective agreements and wage escalations is true?
• The purpose of the Workforce Skills Development and Recognition Fund contribution is to:
• Which of the following is not subject to Employment Insurance premiums?
• A compressed work week means employees work longer hours per day but fewer days per week. Which option best captures this concept?
• Which factor determines when an employee may become a member of an employer's pension plan?
• During negotiations, which sequence is the customary order of issues?
• Caryn works for an organization in Manitoba. Which of the following would not be used to calculate her vacation pay?
• Contributory earnings for CPP contributions are defined as
• Which province funds its health care coverage through a tax on both the employer and employee?
• Which item is not subject to Québec Parental Insurance Plan premiums?
• The Ten Fair Information Principles relate to what type of information?
• Newfoundland and Labrador fund their health care systems through:
• Revenues from the Commission des normes du travail contributions are used to defray the cost of administering the legislation associated with the Act respecting Labour Standards. Which province is this Act associated with?
• Which statement about compliance with stakeholder requirements is true?
• Which statement best describes funding for the Québec Parental Insurance Plan?
• The Canada Revenue Agency allows union dues to be deducted from income before tax calculated unless the amount is for:
• Which type of employer would be eligible for the Ontario Employer Health Tax exemption?
• Which of the following types of remuneration is subject to income tax withholding's?
• Which two jurisdictions are not required to pay employees according to a specified pay frequency?
• The main stakeholders of the payroll function are?
• Which agency receives Form T1213?
• If a province funds health care systems through health care premiums and the employer pays the premiums, what is the payroll implication?
• In which situation is an award letter issued by Service Canada?
• Net taxable income equals gross pensionable/taxable income less authorized deductions.
• Net taxable income is:
• An employee is working increased hours per day but fewer days per week. This is referred to as:
• Employees may apply for Canada Pension Plan retirement benefits at the age of:
• Remittance deadlines in payroll legislation specify dates by which payroll deductions must be remitted to authorities.
• Which of the following information is not required to calculate taxes for an employee?
• Canada Pension Plan contributions must be calculated manually when:
• The Ontario Health Premium is administered and collected by the:
• Which of the following statements about health care funding is true according to the material?
• Under compressed 40-hour week in Saskatchewan, an employee works Mon 9, Tue 11, Wed 11, Thu 9. How many overtime hours will be paid?
• An employer has been notified that a trade union has made an Application for Certification. Until either the union has been certified and thirty days have elapsed, or the application has been withdrawn, the employer cannot alter:
• In Ontario, if a statutory holiday falls on a regular work day and is worked, the employee would be paid:
• Which payroll item is not calculated using the Payroll Deductions Online Calculator?
• The Québec Parental Insurance Plan is funded by:
• The Québec Parental Insurance Plan maximum insurable earnings are set by the:
• Ontario Employer Health Tax is calculated on which remuneration?
• Which activity is a payroll-related responsibility of the CRA?
• An organization that is not classified as a federal employer under the Canada Labour Code with divisions in all provinces and territories must comply with employment labour standards legislated by the:
• Health services fund contributions are not collected on which payments?
• The annual maximum Québec Pension Plan Contribution is not required to be prorated when an employee:
• Which party is responsible for paying into workers' compensation funds under the legislation?
• Who administers workers' compensation claims for federal government employees?
• Which topics are described by workers' compensation legislation?
• An employer with a weekly pay cycle must issue an electronic Record of Employment within how many calendar days after the end of the pay cycle?
• Under CPP rules for seasonal farm employment, earnings are pensionable from the first day he starts working.
• Provincial employment standards govern which of the following?
• Ontario health care funding is financed through what mechanism?
• The government agency that determines the yearly maximum insurable earnings amount on which Employment Insurance premiums are calculated is:
• An employee with 9 years of service in Québec is entitled to 4 weeks working notice or 4 weeks legislated wages in lieu of notice.
• To report the total union dues paid by a member, at the end of the calendar year the union can:
• The Income Tax Act does not define:
• Federal government employees' workers' compensation claims are administered by which jurisdiction?
• Which statement is true about the Ten Fair Information Principles?
• Collective agreements specify that employers must deduct union dues from employees. Which of the following is not a common method of calculating union dues?
• Which area(s) in provincial/territorial pension legislation impact payroll?
• Which entity sets minimum wages under provincial labour/employment standards?
• Ten Fair Information Principles are described as:
• Which statement best describes the purpose of the 30-day period after a union certification application?
• Which of the following best describes the scope of the Canada Labour Code?
• Which of the following is most likely considered an external stakeholder in payroll operations?
• An award letter is issued by Service Canada in which of the following situations?
• An organization under federal jurisdiction terminates the services of an employee who has worked for 7 years. The employee's daily wage is $100. How much severance pay is the employee entitled to?
• Which of the following is regulated by employment/labour standards?
• Income that is subject to tax at source means that tax is withheld
• The TD1-WS is used to calculate partial claim amounts for:
• Which payroll related remittances are administered by Revenu Québec?
• The Worksheet for the Personal Tax Credits Return - TD1-WS is used to calculate:
• Workers' compensation non-compliance penalties are assessed for:
• An article in a collective agreement that stipulates a periodic increase or decrease in wages based on cost of living allowance (COLA) is referred to as a:
• Which statement is true about premium assessments for non self-insured employers?
• PIPEDA applies to employee personal information in which sector?
• Health services fund contributions are not collected on:
• Members of the negotiating team are selected based on:
• Under federal jurisdiction, the severance calculation uses the greater of 2 days wages per completed year or 5 days wages. For 1 year of service at $100 per day, which is greater?
• Which situation would require a Record of Employment to be completed?
• Regulations determine:
• Which organization administers contributions for the commission des normes du travail as part of payroll remittances?
• Ontario Health Premiums are calculated based on employee earnings in excess of what amount?
• A payroll practitioner must ensure the organization is compliant with:
• Which statement best reflects the Canada Revenue Agency's payroll program responsibilities?
• An employer providing a short-term disability plan benefit to its employees would qualify to
• What term describes the upper limit on earnings used to calculate EI premiums?
• Collective agreements usually include clauses on which of the following items?
• What determines the penalty rate for employers who fail to deduct and remit to Revenue Québec within the legislated time frame?
• Who funds the workers' compensation plan?
• During the certification process, when is the employer allowed to alter terms and conditions of employment?
• When an employee begins collecting Québec Pension Plan disability benefits, what happens to the employee's Québec Pension Plan contributions?
• Which of the following best describes Form T1213?
• The aim of the Canada Health Act is to:
• NOT a primary payroll-impact area in provincial/territorial pension legislation?
• If a province funds health care by collecting premiums from individuals, this approach is best described as:
• What is the purpose of form T1213?
• In the context of workers' compensation, the appropriate administering body for an employee's claim is the board or commission for the jurisdiction.
• Which type of employer is not required to participate in the premium assessment process?
• An employee has been working for an organization in Québec for 9 years. The normal wages for this employee are $650.00 per week. How much legislated wages in lieu of notice is this employee entitled to receive?
• What requirements determine when an employee will (or may) become a member of an employer's pension plan?
• Which government agency is responsible for determining how many hours an insured person has in insurable employment?
• Upon the death of a parent, how many bereavement leave days would an employee in Yukon receive?
• Ontario Employer Health Tax remuneration base includes which of the following?
• Which option describes the relationship between non-self-insured employers and premium assessments?
• Which of the following are assessable earnings for workers' compensation in all jurisdictions?
• Which statement best describes the scope of the workers' compensation legislation?
• PIPEDA applies to employee personal information in which sector?
• Which of the following is not subject to Employment Insurance premiums?
• Under the Québec Parental Insurance Plan, who pays premiums for self-employed persons?
• A letter of authority from the Canada Revenue Agency that reduces an employee's tax at source is valid for
• Under which of the following situations would an individual generally be considered an employee in Québec?
• Which item is not required to appear on a statement of wages in all jurisdictions?
• An employee in Newfoundland and Labrador is scheduled to work the following hours: Monday - 8 hours; Tuesday - 7 hours; Wednesday - 8 hours; Thursday - 6 hours; Friday - 8 hours. This employee has been summoned for jury duty on Tuesday, Wednesday and Thursday. How many hours should the employer pay this employee while they are on jury duty?
• Which statement best describes an employer levy?
• Employers' costs for Canada Pension Plan contributions, Employment Insurance premiums and other benefits may be affected by:
• Robert worked on a farm for 26 days and earned $300. This employment would be pensionable from the first day he starts working.
• When must an employer with a bi-weekly pay period issue an electronic Record of Employment?
• Which statement best describes how union dues may be deducted in relation to tax rules?
• Canada Pension Plan contributions must be calculated manually when:
• What is an employer levy?
• What portion of EI premium reduction savings are employers required to share with employees?
• Payroll Deduction Supplementary Tables are used for deductions when dealing with unusual pay frequencies.
• Holiday pay calculation: On a holiday, earnings are computed as regular daily wage plus 1.5 times the regular rate for hours worked.
• In Québec, moving allowances are included in the calculation of vacation pay.
• Who contributes to the Workforce Skills Development and Recognition Fund?
• Which of the following does not apply to the Canada Labour Code, Part III?
• In payroll compliance, insurable earnings are used to calculate premiums for which program?
• For a federal government employee, which body handles workers' compensation claims?
• Which government agency is responsible for the establishment of annual maximum insurable earnings?
• The Health Services Fund remittance is administered by which authority?
• Which option correctly describes which body administers WCB claims for an employee in a province?
• Which of the following statements about Form T1213 is correct?
• Which of the following statements is true about premium assessment participation for self-insured employers?
• The Canada Labour Code consists of:
• For an electronic Record of Employment for a weekly pay period type, up to how many consecutive pay periods must be reported for insurable earnings in Block 15B?
• Which statement best describes where a federal government employee's WCB claim is administered?
• Which types of benefits are paid by the Canada Pension Plan?
• Which agency is responsible for the delivery of services to employers including Record of Employment on the Web?
• TD1-WS assists employees in determining partial claims.
• Under federal jurisdiction, for 12 months of continuous service, which severance calculation is greater?
• In relation to the Canada Pension Plan, the Canada Revenue Agency is responsible for which components?
• The administration and delivery of health care services in Canada is the responsibility of:
• Québec Pension Plan contributions must be withheld from workers aged 18 or older who are in pensionable employment, including those who are: receiving a retirement pension or who are 70 years of age or older.
• Which province funds its health care coverage through premiums?
• Which type of employer is not required to participate in the premium assessment process?
• Payroll involvement is not required when health care funding is based on which base?
• Which of the following best describes what is covered by hours of work legislation?
• Which statement best describes the overall relationship of payroll stakeholders?
• The methods for calculating income taxes and remittance schedules are defined in the:
• Which of the following is not one of the factors used to determine a contract of service?
• Provinces may fund health care coverage by which of the following methods?
• Which statement about Manitoba Health and Post-Secondary Education Tax Levy is correct?
• The TD1-WS is used to assist employees in determining partial claims.
• In the Québec payroll context, which factor is central to deciding worker classification?
• Which payroll-related remittances are administered by Revenu Québec?
• Which statement is true about Form T1213?
• A Record of Employment is issued when there is an interruption of earnings of:
• The purpose of a TD1-WS is to:
• What areas does the Canada Labour Code cover?
• Workers' compensation claims for federal government employees are administered by the jurisdiction where:
• To which authority is Quebec provincial income tax remitted?
• If a province funds their health care systems through the regular tax base, what is the payroll implication?
• A Record of Employment is issued when there is an interruption of earnings of:
• Which boxes can show tax-deductible union dues on T4/RL-1 if the employer prints?
• An employee in Manitoba is called in to work and completes the job in one hour. How many hours should be paid at regular wage?
• When must an employer with a bi-weekly pay period issue an electronic Record of Employment?
• Provincial labour/employment standards legislate:
• Which of the following is an internal payroll stakeholder?
• Canada Pension Plan rates generally change on the first of January of each year. This is an example of:
• For a federal government employee, which body administers a workers' compensation claim in the employee's jurisdiction?
• Which is the most important criterion used by Revenu Québec in determining whether a worker is an employee or self-employed in Québec?
• If an employer has unusual pay period frequencies, they should calculate payroll deductions using which tables?
• Who issues the letter of authority that reduces tax at source?
• Mary Ann earns on Victoria Day when she works 8 hours. Which method would be used to calculate her earnings?