CPP ACTUAL TEST QUESTIONS WITH
COMPLETE SOLUTION VERIFIED
RESOURCE
●● A CPP retirement pension is
Answer: a monthly benefit paid to people who have contributed to the
Canada Pension Plan
●● The CPP pension is designed to replace
Answer: about 25% of the earnings on which person's contributions
were based
●● Individuals can apply for their CPP retirement pension when
Answer: they turn 60
●● Canada Pension Plan is funded by employees through
Answer: payroll deductions and by employers who match their
employees' deductions dollar for dollar
●● Canada Pension Plan benefits include
Answer: - retirement pension
- disability benefits
,- survivor benefits
●● The CPP operates through Canada while Québec
Answer: administers its own program, the Québec Pension Plan (QPP),
for workers in Québec
●● Canada Pension Plan contributions must be withheld from
employees who
Answer: - have reached the age of 18 but are under the age of
70
- are in pensionable employment
- are not considered to be disabled by either Service
Canada or Retraite Québec
- are 65 years of age but are under the age of 70 and
are in receipt of the C/QPP pensions, but have not filed an election to
stop paying CPP contributions
●● Employees aged 65-70 who are in receipt of a Canada or Québec
Pension Plan retirement pension may
Answer: file an election to not contribute to C/QPP
●● Pensionable employment includes
Answer: most employment in Canada under a contract of
, service (where an employee/employer relationship exists)
●● The CRA has developed a list of the types of employment that are
not subject to CPP Contributions found in
Answer: the Employers' Guide - Payroll Deductions and Remittances -
T4001
●● Employment in agriculture, or agricultural enterprise, horticulture,
fishing, hunting, trapping, forestry, logging, or lumbering by an
employer [Employment NOT subject to CPP contributions]
Answer: - who pays the employee less than $250 in cash
remuneration in a calendar year; or
- employs the employee for a period of less than 25
working days in the same year on terms providing for
payment of cash remuneration
●● employment of a casual nature other than [Employment NOT subject
to CPP contributions]
Answer: for the purpose of the employer's usual trade or
business
●● employment of a person, other than as an entertainer, in connection
with a circus, fair, parade, carnival, expositions, exhibition, or other
COMPLETE SOLUTION VERIFIED
RESOURCE
●● A CPP retirement pension is
Answer: a monthly benefit paid to people who have contributed to the
Canada Pension Plan
●● The CPP pension is designed to replace
Answer: about 25% of the earnings on which person's contributions
were based
●● Individuals can apply for their CPP retirement pension when
Answer: they turn 60
●● Canada Pension Plan is funded by employees through
Answer: payroll deductions and by employers who match their
employees' deductions dollar for dollar
●● Canada Pension Plan benefits include
Answer: - retirement pension
- disability benefits
,- survivor benefits
●● The CPP operates through Canada while Québec
Answer: administers its own program, the Québec Pension Plan (QPP),
for workers in Québec
●● Canada Pension Plan contributions must be withheld from
employees who
Answer: - have reached the age of 18 but are under the age of
70
- are in pensionable employment
- are not considered to be disabled by either Service
Canada or Retraite Québec
- are 65 years of age but are under the age of 70 and
are in receipt of the C/QPP pensions, but have not filed an election to
stop paying CPP contributions
●● Employees aged 65-70 who are in receipt of a Canada or Québec
Pension Plan retirement pension may
Answer: file an election to not contribute to C/QPP
●● Pensionable employment includes
Answer: most employment in Canada under a contract of
, service (where an employee/employer relationship exists)
●● The CRA has developed a list of the types of employment that are
not subject to CPP Contributions found in
Answer: the Employers' Guide - Payroll Deductions and Remittances -
T4001
●● Employment in agriculture, or agricultural enterprise, horticulture,
fishing, hunting, trapping, forestry, logging, or lumbering by an
employer [Employment NOT subject to CPP contributions]
Answer: - who pays the employee less than $250 in cash
remuneration in a calendar year; or
- employs the employee for a period of less than 25
working days in the same year on terms providing for
payment of cash remuneration
●● employment of a casual nature other than [Employment NOT subject
to CPP contributions]
Answer: for the purpose of the employer's usual trade or
business
●● employment of a person, other than as an entertainer, in connection
with a circus, fair, parade, carnival, expositions, exhibition, or other