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TABLE OF CONTENTS
Test Bank: An Introduction To Payroll Administration, 2024-2025,
8th Canadian Edition
Author: Alan Dryden
Chapter 1: Introduction to Canadian Payroll
Chapter 2: Labour and Employment Standards
Chapter 3: Calculation of Gross Earnings
Chapter 4: Pensionable, Insurable, and Taxable Earnings
Chapter 5: Non-Statutory Withholdings from Payroll
Chapter 6: Calculation of Net Pay
Chapter 7: Employer Payroll Taxes and Premiums
Chapter 8: Accounting for Payroll
Chapter 9: Payroll Information Systems
Chapter 10: Payroll Remittances
Chapter 11: Termination of Employment
Chapter 12: Year-end Payroll Reporting
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Chapter 1 Introduction to Canadian Payroll
Student name:
1) Failing to deduct statutory withholdings from employee payments can result in fines,
penalties and interest charges.
⊚ true
⊚ false
2) Employers who do not deduct statutory withholdings from employee payments have nothing
to worry about.
⊚ true
⊚ false
3) Employers who fail to deduct proper withholdings from employee payments may be forced
to take on the cost of these missed deductions.
⊚ true
⊚ false
4) Payments for employees are processed through accounts payable and do not require any
statutory payroll deductions.
⊚ true
⊚ false
5) Payments for self-employed workers are typically processed through accounts payable and
do not require any statutory payroll deductions.
⊚ true
⊚ false
6) Employees with a Social Insurance Number beginning with a '9' are free to work in Canada
without restrictions.
⊚ true
⊚ false
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Chapter 1 Introduction to Canadian Payroll
7) Most payroll software is capable of checking the validity of Social Insurance Numbers.
⊚ true
⊚ false
8) Employers are permitted to use a Social Insurance Number as an employee ID for an internal
social club.
⊚ true
⊚ false
9) The province of employment determines if you are regulated by the Canada Labour Code.
⊚ true
⊚ false
10) Walmart Canada is federally regulated as they have stores in multiple provinces.
⊚ true
⊚ false
11) An employer's Human Resource department would be considered an external stakeholder.
⊚ true
⊚ false
12) An employer's Accounting department would be considered an external stakeholder.
⊚ true
⊚ false
13) If the worker has the option to sub-contract their work to others for profit, the worker is
likely:
A) An employee
B) Self-employed
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