PAYROLL COMPLIANCE
LEGISLATION FINAL EXAM
QUESTIONS AND ANSWERS 2026
-2027
The aim of the Canada Health Act is to: - ANSWERS-ensure that all
eligible residents of Canada have access to necessary hospital and
physician services
There is no payroll involvement from either the employer or the
employee when health care systems are funded using: - ANSWERS-
the regular tax base
Which of the following types of employers would be eligible for the
Ontario Employer Health Tax exemption? - ANSWERS-Registered
charities
Provinces may fund health care coverage by which of the following
methods? - ANSWERS-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.
Employer Health Tax in Ontario is calculated on which of the
following remunerations? - ANSWERS-salary, wages, bonuses,
,commissions, taxable benefits and allowances, wages in lieu of
notice, vacation pay, directors' fees, as well as employer contributions
to an employee profit-sharing plan.
employees who report to work at and are paid from the company's
location in Brandon, Manitoba. The employer also has employees
who report to work at and are paid from their location in Burnaby,
British Columbia. What remuneration is subject to the Manitoba
Health and Post-Secondary Education Tax Levy? - ANSWERS-
Taxable remuneration for employees working in Manitoba
The administration and delivery of health care services in Canada is
the responsibility of: - ANSWERS-each province and territory
Which area(s) in provincial/territorial pension legislation impact
payroll? - ANSWERS-eligibility and membership requirements,
contribution requirements, and employee and employer contribution
remittance deadlines.
What is an employer levy? - ANSWERS-Money raised under
government authority
Québec Pension Plan contributions must be withheld from all workers
aged 18 or older who are in pensionable employment, including
employees who are: - ANSWERS-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.
, Québec provincial income tax is remitted to: - ANSWERS-Revenu
Québec
Which of the following payroll-related remittances are administered
by Revenu Québec? - ANSWERS-Contributions for the commission
des normes du travail, Quebec provincial income tax and
contributions for the health services fund
Which of the following is not subject to Québec Parental Insurance
Plan premiums? - ANSWERS-Employer contributions to an
employee's RRSP when the funds are not available to the employee
before termination or retirement
What determines the penalty rate for employers who fail to deduct
and remit to Revenue Québec within the legislated time frame? -
ANSWERS-The number of days during which an employer is late in
meeting the Taxation Act's requirements
The Québec Parental Insurance Plan is funded by: - ANSWERS-
employees through payroll deductions, employers who pay a premium
based on the employee's insurable earnings and self-employed
persons.
In the case of a work-related accident or illness, which of the
following would not be correct? - ANSWERS-All jurisdictions
require the employer to pay the employee for the day of the accident
Who funds the workers' compensation plan? - ANSWERS-Employers
LEGISLATION FINAL EXAM
QUESTIONS AND ANSWERS 2026
-2027
The aim of the Canada Health Act is to: - ANSWERS-ensure that all
eligible residents of Canada have access to necessary hospital and
physician services
There is no payroll involvement from either the employer or the
employee when health care systems are funded using: - ANSWERS-
the regular tax base
Which of the following types of employers would be eligible for the
Ontario Employer Health Tax exemption? - ANSWERS-Registered
charities
Provinces may fund health care coverage by which of the following
methods? - ANSWERS-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.
Employer Health Tax in Ontario is calculated on which of the
following remunerations? - ANSWERS-salary, wages, bonuses,
,commissions, taxable benefits and allowances, wages in lieu of
notice, vacation pay, directors' fees, as well as employer contributions
to an employee profit-sharing plan.
employees who report to work at and are paid from the company's
location in Brandon, Manitoba. The employer also has employees
who report to work at and are paid from their location in Burnaby,
British Columbia. What remuneration is subject to the Manitoba
Health and Post-Secondary Education Tax Levy? - ANSWERS-
Taxable remuneration for employees working in Manitoba
The administration and delivery of health care services in Canada is
the responsibility of: - ANSWERS-each province and territory
Which area(s) in provincial/territorial pension legislation impact
payroll? - ANSWERS-eligibility and membership requirements,
contribution requirements, and employee and employer contribution
remittance deadlines.
What is an employer levy? - ANSWERS-Money raised under
government authority
Québec Pension Plan contributions must be withheld from all workers
aged 18 or older who are in pensionable employment, including
employees who are: - ANSWERS-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.
, Québec provincial income tax is remitted to: - ANSWERS-Revenu
Québec
Which of the following payroll-related remittances are administered
by Revenu Québec? - ANSWERS-Contributions for the commission
des normes du travail, Quebec provincial income tax and
contributions for the health services fund
Which of the following is not subject to Québec Parental Insurance
Plan premiums? - ANSWERS-Employer contributions to an
employee's RRSP when the funds are not available to the employee
before termination or retirement
What determines the penalty rate for employers who fail to deduct
and remit to Revenue Québec within the legislated time frame? -
ANSWERS-The number of days during which an employer is late in
meeting the Taxation Act's requirements
The Québec Parental Insurance Plan is funded by: - ANSWERS-
employees through payroll deductions, employers who pay a premium
based on the employee's insurable earnings and self-employed
persons.
In the case of a work-related accident or illness, which of the
following would not be correct? - ANSWERS-All jurisdictions
require the employer to pay the employee for the day of the accident
Who funds the workers' compensation plan? - ANSWERS-Employers
