1. Employers are required to pay a slightly higher employment insurance premiums than employees. T or F

2. Pensionable earnings include the value of gifts and awards, including trips. T or F

3. Income taxes vary based on province of employment. T or F

4. Canada Pension Plan is designed to provide income for young workers who are temporarily unemployed. T or F

5. Income taxes can be calculated without the use of computer software.T or F

6. Income taxes are withheld from an employee's earnings based on all but the following:

• a. Province of employment

• b. Claim for personal exemption

• c. Reductions for employee contributions to a registered pension plan

• d. Province of residence

• e. Reductions for union dues deduction

• 7. The following is not an accepted method to calculate the amount of taxes to be with-held.

• a. Manual Calculations

• b. Use of pre-printed tables from CRA

• c. Telephone help service provided by CRA

• d. Online tax deduction calculator provided by CRA

• e. Use of tax formula tables incorporated into computer software