$1.$ An employer in Alberta has deducted a total of $$6,145\mathrm{.}00$ from the current payroll for Employment Insurance premiums. Calculate the total Employment Insurance premium remittance owing to Canada Revenu Agency on this payroll, assuming they do not have a reduced rate.

A$.$$$6,145\mathrm{.}00$

B$.$$$12,290\mathrm{.}00$ p

C$.$$$14,748\mathrm{.}00$

D$.$$$8,603\mathrm{.}00$

$2.$ Statutory deductions withheld from Quebec employees are deemed to be held in trust for whom?

A$.$ The Receiver General for b$.$Canada Employment and Social Development

C$.$Canada Revenue Quebec and the Receiver General for Canadal

D$.$Revenu Quebec

$2.$ The Manitobe Health and Post$-$Secondary Education Tax Levy is funded by:

A$.$ residents of Manitoba

B$.$ employers

C$.$ both employers and employee

D$.$ employees

$4.$ Liability for the Northwest Territories payroll tax is determined by:

A$.$province from where employees are paid

B$.$income earned in the Northwest Territories

C$.$location of head office of employer

D$.$ province of residencel

$5.$ Eastern Classic, a Quebec employer, has a pay date of January $8$th and is a twice$-$monthly remitter. The remittance is due no later than:

A$.$the $10$th of the following month the

B$\mathrm{.}15$th of the month the $25$th of the same month

C$.3$ working days from the last day in each remitting period

$6.$ Which of the following is true of an RL$-1$ slip? $)$

A$.$Pension adjustments are reported on the RL$-1$

B$.$Employment Insurance insurable earnings are reported on the RL$-1$ C$.$Retiring allowances are reported on the RL $1$

D$.$Federal income tax is reported the RL$-1$

$7.$ Mid to large sized organizations tend to use automated methods to track employee hours of work. One method used is swipe cards where the employee receives a card, similar to a credit card that is swiped or tapped against a clock which measures when the employee starts and finishes. One disadvantage with swipe clocks is buddy punching, which is: A$.$supervisors approving overtime B$.$employees logging in to self$-$service and enter personal information

C$.$employees approving each others overtime

D$.$employees giving their card to a friend to swipe in and out for them

$8.$ Who are the employer contributions to the health services fund remitted to$?$

A$.$Revenue Quebec

B$.$ Commission des normes, de lquit, de la sant et de la scurit du travail du Quebec C$.$Canada Revenue Agency

D$.$Service Canada

$9.$ The Canada Revenue Agency requires mandatory electronic filing when employers file a total of more than:

A$\mathrm{.}25$ of each type of information slips

B$.25$ various information slips

C$.50$ various information slips

D$\mathrm{.}50$ of each type of information slips

$10.$ The statutory deductions withheld from the two weekly payrolls in March are as follows: $(3$ points$)$ On the March $2$ pay, The employees Canada Pension Plan contributions were $$3,658\mathrm{.}20,$ their Employment Insurance premiums were $$1,295\mathrm{.}40,$ their federal income tax withholding was $$13,157\mathrm{.}33$ and their provincial tax $($non$-$Quebec$)$ withholding was $$6,054\mathrm{.}65.$ On the March $9$ pay, The employees Canada Pension Plan contributions were $$3,858\mathrm{.}20,$ their Employment Insurance premiums were $$1,595\mathrm{.}40,$ their federal income tax withholding was $$13,657\mathrm{.}33$ and their provincial tax $($non$-$Quebec$)$ withholding was $$6,854\mathrm{.}65.$ The employer does not have a reduced Employment Insurance premium rate. Calculate the total amount to be remitted to the Canada Revenue Agency. A$.$$$50,753\mathrm{.}96$

B$.$ $$61,694\mathrm{.}68$

C$.$$$60,094\mathrm{.}85$

D$.$$$51,751\mathrm{.}36$

$11.$ Which of the following items appears on a Balance Sheet?

A$.$Net Profit

B$.$Revenue

C$.$Expenses

D$.$Liabilities

$12.$ Which of the following employers in Ontario are eligible for the exemption from Employer Health tax?

A$.$Municipal and provincial corporations

B$.$Universities, colleges and school boards

C$.$Employers in the private sector with annual Ontario payroll of $$5$ million or less

D$.$ Crown agencies not subject to tax under Part $1$ of the Income Tax Act

$13.$ Marielle received a retiring allowance of $$48,000\mathrm{.}00.$ The eligible amount was $$26,000\mathrm{.}00$ and the non$-$eligible amount was $$22,000\mathrm{.}00.$ Which amount will her Quebec employer report on the RL $1?$

A$.$$$48,000\mathrm{.}00$

B$.$ $$26,000\mathrm{.}00$

C$.$$$22,000\mathrm{.}00$

D$.$Will not be reported on RL$-1$

$14.$ In addition to the statutory deductions remitted to the Canada Revenue Agency, employers in which of the following jurisdiction have additional payroll related remitting and reporting responsibilities?

A$.$Nunavut

B$.$Prince Edward Island

C$.$ Alberta

D$.$Nova Scotia

$15.$ The internal process of managing and protecting personal information is known as:

A$.$security

B$.$analysis

C$.$privacy

D$.$compliance

$16.$ If an employee in Quebec worked for an organization under two different Revenue Quebec account numbers and two Canada Revenue Agency payroll program account numbers, how many total information slips would the employee receive?

A$.$one

B$.$two

C$.$three

D$.$four

$17.$ What type of employee deduction is the Northwest Territories payroll tax?

A$.$ Company$-$compulsary

B$.$Legal

C$.$Statutory

D$.$Voluntary

$18.$ Corys Quebec payroll totals were as follows: salary of $$24,100\mathrm{.}00,$ vacation pay of $$2,000\mathrm{.}00,$ overtime of $$231\mathrm{.}00,$ eligible retiring allowance of $$12,000\mathrm{.}00$ and non$-$eligible retiring allowance of $$6,500\mathrm{.}00.$ What amount will reported in Box A of her RL$-1?$

A$.$ $$32,831\mathrm{.}00$

B$.$ $$26,331\mathrm{.}00$

C$.$$$44,831\mathrm{.}00$

D$.$$$20,731\mathrm{.}00$

$19.$ If an underpayment is discovered when reconciling the Canada Revenue Agency account, the employer should:

A$.$remit the underpayment within one month of receipt of form PD$7$A B$.$remit the underpayment when the final year end reconciliation is complete

C$.$remit the underpayment as soon as possible

D$.$ remit the underpayment with the next statutory deductions remittance

$20.$ Which of the following statements about the RL $1$ and the T$4$ is true?

A$.$Pension adjustments are reported on the T$4$ and on the RL$-1$ B$.$Retiring allowances are reported on the T$4$ and on the RL$-1$ C$.$Employment Insurance premiums are reported on the T$4$A and the RL$-1$

D$.$Numbers are used to identify the boxes on the T$4$ and on the RL$-11$

$21.$ The T$4$ Statement of Remuneration Paid must be completed for each person who received remuneration with respect to employment, except when:

A$.$ deductions for income tax were required

B$.$any amount of group term life insurance was provided C$.$deductions for CPP contributions and El premiums were required

D$.$remuneration is less than $$500\mathrm{.}00$

$22.$ In Quebec, the Remittance of Source Deductions and Employer Contributions forms list the total year$-$to$-$date payments for: A$.$employees share of QPP$,$ QPIP, provincial income tax

B$.$ employees share of QPP$,$ QPIP, provincial income tax, as well as the employers share of QPP and QPIP

C$.$employees share of QPP$,$ QPIP, provincial income tax, as well as the employers share of ODD ODID and health cervices fund

D$.$employers share of QPP$,$ QPIP and health services fund

$23.$ What is the main purpose of the Income Statement?

A$.$ To keep an organized record, by account, of the organization's financial transactions

B$.$to show whether the organization has earned a profit or incurred a loss during the period being reported

C$.$to give employers an accurate account of their total financial transactions for al specific accounting period

$24.$ True or False. Deadlines for remitting the federal statutory deductions are based the actual date of the payroll cheque$/$deposit$,$ not on the pay period ending date.

True

False

$25.$ True or False. Provincial income tax deductions for all provinces are remitted to the Canada Revenu Agency.

True

False

$25.$True or False. Provincial income tax deductions for all provinces are remitted to the Canada Revenu Agency.

True

False

$26.$ In which box of the T$4$ is the amount for employees CPP contributions entered?

A$.$Box $14$

B$.$ Box $16$

C$.$Box $18$

D$.$Box $26$

$27.$ Which method of filing can be used by an employer who files $45$ information slips?

A$.$ Internet file transfer

B$.$ Paper

C$.$T$4$ Web forms

D$.$ all of the above

$28.$ Calculate the Employer Health Tax on a regular employers British Columbia payroll of $$1,675,000\mathrm{.}00.$

A$.$$$18,275\mathrm{.}00$

B$.$ $$72,025\mathrm{.}00$

C$.$ $$9,137\mathrm{.}50$

D$.$ $$36,012\mathrm{.}50$

$30.$ Calculate the Health and Post$-$Secondary Education Tax on Newfoundland and Labrador payroll of $$1,675,000\mathrm{.}00.$

A$.$$$33,500\mathrm{.}00$

B$.$ $$7,500\mathrm{.}00$

C$.$$$10,360\mathrm{.}00$

D$.$this employer is not subject for HAPSET