Payrol Compliance Legislation Final Exam
Actual Questions and Answers
Question 1
The annual maximum Québec Pension Plan Contribution is not required to be
prorated when an employee:
Correct Answer
turns 70
Question 2
Québec Pension Plan contributions must be withheld from all workers aged 18 or
older who are in pensionable employment, including employees who are:
Correct Answer
in receipt of a retirement pension under Québec or Canada Pension Plan, are not in
receipt of disability benefits or are 70 years of age or older.
Question 3
Which is the most important criterion used by Revenu Québec in determining
whether a worker is an employee or is self-employed in Québec?
Correct Answer
Subordination in the performance of work
Question 4
Collective agreements specify that employer's must deduct union dues from
employees. Which of the following is not a common method of calculating union
dues?
Correct Answer
a percentage of net pay
Page 1 of 24
,Question 5
An employer providing a short-term disability plan benefit to its employees would
qualify to:
Correct Answer
participate in the Employment Insurance Premium Reduction Program
Question 6
In Ontario, if a statutory holiday falls on a regular work day and is worked, the
employee would be paid
Correct Answer
regular daily wage plus a substitute holiday or paid regular daily wage plus 1.5
times the regular rate for each hour worked on the holiday.
Question 7
Which of the following is not required to appear on a statement of wages in all
jurisdictions?
Correct Answer
Employer name and address
Question 8
A letter of authority from the Canada Revenue Agency that reduces an employee's tax
at source is valid:
Correct Answer
for the calendar year issued
Question 9
Provinces may fund health care coverage by which of the following methods?
Correct Answer
collect premiums from individuals, impose a tax or levy on employers, impose a tax
on employees, or fund health care through their general tax revenues. Additional
funds from other financial sources, such as sales taxes and lottery proceeds, are also
used by some provinces.
Page 2 of 24
, Question 10
Which area(s) in provincial/territorial pension legislation impact payroll?
Correct Answer
eligibility and membership requirements, contribution requirements, and employee
and employer contribution remittance deadlines.
Question 11
The TD1-WS is used to calculate partial claim amounts for:
Correct Answer
age, caregiver, and infirm dependents over the age of 18.
Question 12
Which of the following is regulated by employment/labour standards?
Correct Answer
the hours that you can expect an employee to work, the minimum amount that you
must pay an employee per hour of work, how much vacation time you must give an
employee and how much they must be paid for that vacation, what days are
considered statutory holidays and which employees are entitled to the day off with
pay and what an employer is required to pay an employee when employment is
terminated.
Question 13
There is no payroll involvement from either the employer or the employee when
health care systems are funded using:
Correct Answer
the regular tax base
Question 14
The Canada Labour Code consists of:
Correct Answer
employment standards, occupational health and safety and industrial relations
Page 3 of 24
Actual Questions and Answers
Question 1
The annual maximum Québec Pension Plan Contribution is not required to be
prorated when an employee:
Correct Answer
turns 70
Question 2
Québec Pension Plan contributions must be withheld from all workers aged 18 or
older who are in pensionable employment, including employees who are:
Correct Answer
in receipt of a retirement pension under Québec or Canada Pension Plan, are not in
receipt of disability benefits or are 70 years of age or older.
Question 3
Which is the most important criterion used by Revenu Québec in determining
whether a worker is an employee or is self-employed in Québec?
Correct Answer
Subordination in the performance of work
Question 4
Collective agreements specify that employer's must deduct union dues from
employees. Which of the following is not a common method of calculating union
dues?
Correct Answer
a percentage of net pay
Page 1 of 24
,Question 5
An employer providing a short-term disability plan benefit to its employees would
qualify to:
Correct Answer
participate in the Employment Insurance Premium Reduction Program
Question 6
In Ontario, if a statutory holiday falls on a regular work day and is worked, the
employee would be paid
Correct Answer
regular daily wage plus a substitute holiday or paid regular daily wage plus 1.5
times the regular rate for each hour worked on the holiday.
Question 7
Which of the following is not required to appear on a statement of wages in all
jurisdictions?
Correct Answer
Employer name and address
Question 8
A letter of authority from the Canada Revenue Agency that reduces an employee's tax
at source is valid:
Correct Answer
for the calendar year issued
Question 9
Provinces may fund health care coverage by which of the following methods?
Correct Answer
collect premiums from individuals, impose a tax or levy on employers, impose a tax
on employees, or fund health care through their general tax revenues. Additional
funds from other financial sources, such as sales taxes and lottery proceeds, are also
used by some provinces.
Page 2 of 24
, Question 10
Which area(s) in provincial/territorial pension legislation impact payroll?
Correct Answer
eligibility and membership requirements, contribution requirements, and employee
and employer contribution remittance deadlines.
Question 11
The TD1-WS is used to calculate partial claim amounts for:
Correct Answer
age, caregiver, and infirm dependents over the age of 18.
Question 12
Which of the following is regulated by employment/labour standards?
Correct Answer
the hours that you can expect an employee to work, the minimum amount that you
must pay an employee per hour of work, how much vacation time you must give an
employee and how much they must be paid for that vacation, what days are
considered statutory holidays and which employees are entitled to the day off with
pay and what an employer is required to pay an employee when employment is
terminated.
Question 13
There is no payroll involvement from either the employer or the employee when
health care systems are funded using:
Correct Answer
the regular tax base
Question 14
The Canada Labour Code consists of:
Correct Answer
employment standards, occupational health and safety and industrial relations
Page 3 of 24
