QUESTION 10
Which of the following is not correct?

QUESTION 11
An employee has the use of a company-leased vehicle for both business and personal use. This is an example of:

QUESTION 12
Which statutory deductions is salary continuance subject to?

QUESTION 13
Phillip is being paid a severance payment with his final pay. Which block should this payment be reported on the Record of Employment?

QUESTION 14
Ronda earns $12.50 per hour and worked 40 hours this week. Calculate her Canada Pension Plan (CPP) contribution for this weekly pay period.

QUESTION 15
Helen is reimbursed for the cost of the protective clothing that is legally required for her job. The clothing she bought isnot supported by receiptsand is a reasonable reimbursement amount. This is considered:

QUESTION 16
The employee-employer relationship is deemed to be severed when:

QUESTION 17
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.

QUESTION 18
Dollar amounts that are paid to an employee to cover expenses that they incurred while performing their job, but are not considered in the calculation of an employee’s earnings are:

QUESTION 19
What is the portion of a retiring allowance eligible to be transferred into a Registered Retirement Savings Plan (RRSP) or a registered pension plan (RPP) tax free based on?

QUESTION 20
In Block 12 of the Record of Employment, the final pay period ending date for employees who are paid solely by commission or are paid salary plus irregularly paid commission will be:

QUESTION 21
A paper Record of Employment must be issued:

QUESTION 22
Which of the following types of payments made by a private organization would not be subject to all statutory deductions?

QUESTION 23
An employee in Ontario was paid a $25,000.00 retiring allowance. The eligible portion was $15,000.00 and was transferred to the employee’s Registered Retirement Savings Plan (RRSP) by the employer. Calculate the income tax on the non-eligible portion.

QUESTION 24
Dollar values attributed to something the employer has either provided to an employee or paid for on an employee’s behalf are:

QUESTION 25
Alyssa is a member of her employer’s Defined Contribution Pension Plan. The plan defines the contribution as 3% of the employee’s pensionable earnings, with the employer matching the employee’s contribution.
Alyssa’s pensionable earnings are $3,400.00 per month. Calculate the total payment to be remitted to Alyssa’s Defined Contribution Pension Plan each month.

QUESTION 26
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.

QUESTION 27
Bonus and incentive pays are subject to which statutory deductions?

QUESTION 28
A premium payment for overtime hours worked or a rate per piece of goods produced is an example of:

QUESTION 29
Which pension plan requires the services of an actuary to study and forecast future needs of the plan to ensure the plan remains sufficiently funded to provide employees with their retirement benefits?

QUESTION 30
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?