$1.$ Benefits carriers, courts, and unions are examples of:

external stakeholders

government stakeholders

internal stakeholders

all of the above

$2.$ Claire is a British Columbia employee. She worked $80$ hours this bi$-$weekly pay period and is paid $$20\mathrm{.}00$ per hour. This pay she will also receive a bonus of $$500\mathrm{.}00$ What is Claire's Employment Insurance premium?

$$26\mathrm{.}56$

$$8\mathrm{.}30$

$$34\mathrm{.}86$

$$124\mathrm{.}95$

$3.$ The Record of Employment form is used by:

Canada Revenue Agency

Service Canada

Receiver General

Revenu Quebec

$4.$ Which of the following would not be included in gross pensionable$/$taxable income?

Sean receives a car allowance of $$100\mathrm{.}00$ every pay

Rita receives $$500\mathrm{.}00$ wages every week

Mina bought stamps for work worth $$20\mathrm{.}00$ and was later reimbursed by employer

ABC Co$.$ provides John with a $$10\mathrm{.}00$ non$-$cash taxable benefits every month

$5.$ External stakeholders do not include:

unions

charitable organizations

benefit carrier

employees

$6.$ When applying the annual Canada Pension Plan exemption for a commissioned employee who is paid irregularly., the exemption is calculated based on:

the number of pay periods

the number of months between payments

the number of weeks between payments

the number of days between payments paid in the same calendar year

$7.$ What is the Employment Insurance premium on the $$1,254\mathrm{.}00$ bi$-$weekly pay for an employee working in Prince Edward Island?

$$18\mathrm{.}58$

$$74\mathrm{.}61$

$$29\mathrm{.}14$

$$20\mathrm{.}82$

$8.$ Which of the following amounts is not deducted from gross pensionable$/$taxable income before income taxes are applied to an employees remuneration?

Employees contributions to Canada Pension Plan

Deductions for living in a prescribed zone as claimed on the employee's TD$1$ form

Employee contributions to a Registered Retirement Savings Plan

Employee contributions to a Registered Pension Plan

$9.$ An Ontarion employee has year$-$to$-$date Employment Insurance premiums of $$1,033\mathrm{.}49$ in $2024.$ The employee's bi$-$weekly earnings are $$1,250\mathrm{.}00.$ Calculate the Employment Insurance premium for the pay period.

$$20\mathrm{.}75$

$$15\mathrm{.}63$

$$74\mathrm{.}38$

$$18\mathrm{.}52$

$10.$ The maximum employee contribution to Employment Insurance for $2024$ is $$1,049\mathrm{.}12.$ What is the maximum employer comtribution if the employer does not have a reduced Employment Insurance rate?

$$1,468\mathrm{.}77$

$$1,167\mathrm{.}94$

$$3,867\mathrm{.}50$

$$1,332\mathrm{.}38$

$11.$ One purpose of the Canada Pension Plan Act is to provide protection to contributors and their families against the loss of income due to:

pregnancy

layoff

dismissal

retirement

$12.$ Canada Pension Plan yearly basic exemption should be calculated when:

an employee turns $70$

an employee turns $18$

an employee dies

an employee is paid commission only on an irregular basis

$13.$ The term payroll can refer to the:

legislative requirements

government regulations

total wages and salaries paid in a year

all of the above

$14.$ What is the intent of the legislation related to maternity$/$parental leave?

To provide a paid leave of absence with job protection

To provide a paid leave of absence with no job protection

To provide an unpaid leave of absence with no job protection

To provide an unpaid leave of absence with job protection

$15.$ When an employee, who is $65$ years of age but under the age of $70$ and is in receipt of a Canada Pension Plan retirement pension, requests that Canada Pension Plan contirbutions no longer be deducted from their pay, they must provide you with:

an election from Canada Revenue Agency

an award letter from Service Canada

an award letter from the employer

an election to stop contributing

$16.$ What is the Employement Insurance premium for an employee who works in Nova Scotia and has earnings of $$1,000$ per bi$-$weekly pay period.

$$23\mathrm{.}24$

$$16\mathrm{.}60$

$$59\mathrm{.}50$

$$16\mathrm{.}30$

$17.$ If an employee worked for $44$ hours in a week plus $6$ hours of overtime paid at $1\mathrm{.}5$ times the regular hourly rate, how many insurable hours would they have worked?

$44$

$46$

$50$

$53$

$18.$ The Employment and Social Development Canada is responsible for the annual maximum insurable earnings amount?

True

False

$19.$ The employer's portion of Employment Insurance premium is:

$1\mathrm{.}259$ times the employee premium

$1\mathrm{.}66\%$ times the employee premium

$1\mathrm{.}4$ times the employee premium

$5\mathrm{.}95\%$ times the employees premium

$20.$ Which of the following is not a benefit provided under the Canada Pension Plan?

Survivor benefits

Retirement pension

Disability benefits

Loss of job benefits due to lay off

$21.$ Which of the following jurisdictions funds its health care out of Employer Tax or Levy?

Alberta

British Columbia

Ontario

Prince Edward Island

$22.$ An employee works for the Canadian Broadcasting Corporation in Toronto, Ontario. What jurisdiction would the employee fall under for Employment standards?

Provincial

Federal

Ontario

Municipal

$23.$ The Quebec Parental Insurance Plan provides benefits when there is an interruption of earnings for:

maternity leave

disability leave

sick leave

retirement

$24.$ Which of the following people would not contirbute to the Quebec Pension Plan?

An employee who is $17$ years old

An employee who is $71$ years old

A person in receipt of a retirement pension from Quebec Pension Plan

All of the above

$25.$ Ariya works in Quebec and earns $$782$ per week. What is Ariya's Employment Insurance premium?

$$3\mathrm{.}86$

$$10\mathrm{.}32$

$$12\mathrm{.}98$

None of the above

$26.$ An employee's gross pensionable$/$taxable income is $$1,367\mathrm{.}50$ per semi$-$monthly. What are the contributory earnings for the purpose Quebec Pension Plan?

$$1,232\mathrm{.}89$

$$1,300\mathrm{.}20$

$$1,221\mathrm{.}67$

$$1,367\mathrm{.}50$

$27.$ The Quebec Parental Insurance Plan is funded by:

employees through payroll deductions

employers who pay a premium based on the employees' insurable earnings

self$-$employed persons

all of the above

$28.$ This is a formal, legally binding document that details the terms and conditions of employment between the employer or a group of employers and their employees who are member s of a union.

memorandum of agreement

collective agreement

rand formula

bargaining agendas

$29.$ True or False. The province of Quebec allows union dues to be treated as a before$-$tax deduction.

True

False

$30.$ What document specifies the terms and provisions of a tentative collective agreement?

Memorandum of Agreement

Collective Agreement

Rand Formula

Bargaining Agendas

$31.$ What is the Canada's federal legislation for publicly$-$funded health care insurance?

Health and Post$-$Secondary Education Tax Levy Act

Employer Health Tax

Canada Health Act

$32.$ True or False. The minimum wage rate is the same in each jurisdiction.

True

False

$33.$ The minimum wage to withhold Employment Insurance premiums is

$14$

$16$

$18$

none of the above

$34.$ A group of employee who join together to bargain with their employer about terms and conditions of work known as a:

resource committee

union

bargaining association

labour relations board

$35.$ An employee filed a CPT$30$ election to stop paying CPP contributions with their employer on July $3$rd$.$ What is the maximum CPP contributions for $2024.$

$$1,611\mathrm{.}45$

$$3,867\mathrm{.}50$

$$4,160\mathrm{.}00$

$$2,256\mathrm{.}04$

$36.$ An Alberta employee earns $$858\mathrm{.}50$ semi$-$monthly. What is the Employment Insurance premium for the pay period.

$$51\mathrm{.}08$

$$42\mathrm{.}40$

$$14\mathrm{.}25$

$$11\mathrm{.}33$

$37.$ Which of the following payroll$-$related remittances is administered by Revenue Quebec?

Employment Insurance premiums

Federal income tax

Quebec provincial tax

All of the above

$38.$ Which provinces have their own private sector privacy laws similar to PIPEDA that deal with employee personal information?

Alberta, British Columbia. Manitoba and Quebec

Alberta, British Columbia, Saskatchewan and Quebec

Alberta, British Columbia, Manitoba and New Brunswick

Alberta, Ontario, Manitoba and Quebec

$39.$ An employee working in Alberta has $$34\mathrm{.}75$ deducted from their pay for Canada Pension Plan $($CPP$)$ contributions, $$15\mathrm{.}69$ deducted from their pay for Employment Insurance $($EI$)$ premiums and total Federal and Provincial income tax deductions of $$375\mathrm{.}36.$ What would be the total amount remitted to Canada Revenue Agency?

$$425\mathrm{.}80$

$$460\mathrm{.}55$

$$482\mathrm{.}51$

$$455\mathrm{.}32$

$40.$ The employer's portion of Canada Pension Plan in the province of Quebec is

$1\mathrm{.}4$ times the employee contribution

employer's match their employees' CPP contribution dollar for dollar

$0\mathrm{.}692\%$ times the employee contribution

None of the above