$1.$Which legal deductions would be taken first from an employee with multiple orders against them?

A$.$ Requirement to Pay

B$.$ Third Party Demand

C$.$ Garnishment Order

D$.$ Maintenance Order

$2.$ The amount of working notice an employer must provide an employee on termination of employment depends in part on:

A$.$ The employee's position in the organizatio

B$.$ the employee's salary

C$.$the organization's financial position

D$.$the employee's length of service

$3.$ Paula Ingram submitted her letter of resignation on February $1,$ indicating that her last day of work would be February $9,$ as she would be taking the week ending February $16$ as a paid vacation week. What date would be reported in Block $11,$ last day for which paid on the ROE?

A$.$February $1$

B$.$February $8$

C$.$February $16$

D$.$None of the above

$4.$ An interruption of earnings occurs when:

A$.$ an employee is laid off

B$.$an employee quits their job

C$.$an employee goes on unpaid pregnancy leave

D$.$an employee has seven consecutive days without both work and insurable earnings from the employer

E$.$all of the above

$5.$ Rachel works the evening shift and is paid $7\%$ of her hourly rate as a shift premium. She worked $40$ hours this week and is paid $$16\mathrm{.}00$ per hour. What is her weekly pay.

A$.$$$664\mathrm{.}00$

B$.$$$640\mathrm{.}00$

C$.$$$684\mathrm{.}80$

D$.$$$44\mathrm{.}80$

$6.$ Diego will be paid $$9,560\mathrm{.}00$ legislated wages in lieu of notice on a separate cheque from his bi$-$weekly pay. What is Diego's CPP contributions if the yearly maximum contribution will not be exceeded.

A$.$ $$179\mathrm{.}72$

B$.$$$568\mathrm{.}82$

C$.$$$632\mathrm{.}21$

D$.$$$560\mathrm{.}81$

$7.$ Which of the following is not considered insurable earnings and therefore not reported in block $15$B and$/$or block $15$C of a Record of Employment?

A$.$ Legislated in lieu of notice

B$.$ Retiring allowance

C$.$ Worker's Compensation Board top$-$up paid by the employer prior to acceptance

D$.$ Vacation Pay

$8.$ A premium payment for overtime hours worked or a rate per piece of goods produced is an example of:

$$ earnings

$$ allowances

$$ benefits

$$ expense reimbursement

$10.$ Matthew earns $$12\mathrm{.}50$ per hour and works $37\mathrm{.}5$ hours per week. What is Matthew's regular semi$-$monthly earnings?

$$ $$468\mathrm{.}75$

$$ $$1,015\mathrm{.}62$

$$ $$937\mathrm{.}50$

$$ $$2,031\mathrm{.}25$

$11.$ Claudette joined Montreal Financial in July $1979.$ Her employment was terminated on November $30,2013$ and she was paid a $$65,000\mathrm{.}00$ retiring allowance. Her company did not have a pension plan or a pension fund. What is the eligible portion of retiring allowance based on her service.

$$ $$34,000\mathrm{.}00$

$$ $$65,000\mathrm{.}00$

$$ $$49,000\mathrm{.}00$

$$ $$16,000\mathrm{.}00$

$12.$ Claudette joined Montreal Financial in July $1979.$ Her employment was terminated on November $30,2013$ and she was paid a $$65,000\mathrm{.}00$ retiring allowance. Her company did not have a pension plan or a pension fund. What is the non$-$eligible portion of retiring allowance based on her service.

$$ $$34,000\mathrm{.}00$

$$ $$65,000\mathrm{.}00$

$$ $$49,000\mathrm{.}00$

$$ $$16,000\mathrm{.}00$

$13.$ A retiring allowance includes:

$$ bonus or incentive pay

$$ payments in recognition of long service

$$ vacation pay

$$ accumulated overtime

$14.$ The employee$-$employer relationship is deemed to be severed when:

$$ the employee continues to accrue benefits in the organization's pension plan

$$ the employee retains the right to be recalled to work

$$ there is no expectation of work to be performed by the employee

$$ none of the above

$15.$ Dollar amounts that are paid to an employee to cover expenses that they incurred while performing their job, but are not considered in the calculation of an employee's earnings are:

$$ benefits

$$ earnings

$$ expense reimbursement

$$ allowances

$16.$ The beneficiary of Kris Kane will be receiving a $$4,000\mathrm{.}00$ death benefit from an Alberta$-$based organization. How much is the tax to be withheld from this amount?

$$ $$800\mathrm{.}00$

$$ $$400\mathrm{.}00$

$$ $$1,200\mathrm{.}00$

$$ $$0\mathrm{.}00$

$17.$ Charlene receives $$50\mathrm{.}00$ each pay for her meals. This is an example of:

$$ an allowance

$$ a benefit

$$ a reimbursement

$$ none of the above

$18.$ Ella was employed from Novermber $20,1988$ through December $10,2013.$ He was fully vested in the organization's pension plan at the time he received the retiring allowance. Calculate the number of years that would qualify for the $$2,000\mathrm{.}00$ portion of the eligible retiring allowance.

$1$

$2$

$8$

$18$

$19.$ Juan was hired at Brownstone Warehouse on August $10,1978.$ His employment terminated March $25,2006.$ Juan was not a member of the organization's pension plan. Juan's employer paid him a $$77,000\mathrm{.}00$ retiring allowance. Calculate the eligible portion of the retiring allowance.

$$ $$16,500\mathrm{.}00$

$$ $$36,000\mathrm{.}00$

$$ $$45,500\mathrm{.}00$

$$ $$52,500\mathrm{.}00$

$20.$ Sylvester has worked for Software Solutions in Ontario for $4$ years. According to Ontarion employment standards he must be provided with $4$ weeks of legislated wages in lieu of notice. Sylvester's bi$-$weekly salary is $$1,670\mathrm{.}00$ Calculate Sylvester's wages in lieu of notice.

$$ $$5,010\mathrm{.}00$

$$ $$3,340\mathrm{.}00$

$$ $$6,680\mathrm{.}00$

$$ $$4,920\mathrm{.}00$

$21.$ Which of the following deductions would be the last payroll withholding in order of priority?

$$ The organization's pension plan

$$ Voluntary insurance coverage

$$ Third Party Demand

$$ Requirement to Pay

$22.$ Victor was hired in March $1999.$ His employment was terminated on August $1,2017$ and he was paid a $$16,000\mathrm{.}00$ retiring allowance. He was fully vested in the organization's pension plan at the time of receiving the retiring allowance. Calculate the eligible portion of the retiring allowance.

$$ $$2,000\mathrm{.}00$

$$ $$3,500\mathrm{.}00$

$$ $$16,000\mathrm{.}00$

$$ None of the retiring allowance is eligible

$23.$ An employee in Quebec was paid a $$21,000\mathrm{.}00$ retiring allowance. The eligible portion of $$8,000\mathrm{.}00$ was transferred to the employee's Registered Retirement Savings Plan by the employer. Calcualte the income tax on the non$-$eligible portion which was paid to the employee.

$$ $$2,600\mathrm{.}00$

$$ $$3,900\mathrm{.}00$

$$ $$4,200\mathrm{.}00$

$$ $$6,300\mathrm{.}00$

$24.$ Erica is a commissioned salesperson. Her commission plan pays her $5\%$ on the first $$25,000\mathrm{.}00$ in monthly sales, $7\%$ on monthly sales of $$25,000\mathrm{.}01$ to $$80,000\mathrm{.}00$ and $10\%$ on monthly sales in excess of $$80,000\mathrm{.}00.$ In May she sold $$125,000\mathrm{.}00$ of products. Calculate Erica's commissions for May.

$$ $$12,500\mathrm{.}00$

$$ $$8,350\mathrm{.}00$

$$ $$9,600\mathrm{.}00$

$$ $$5,100\mathrm{.}00$

$25.$ Jacob, an employee in Ontarion paid solely by commission, is paid semi$-$monthly. This pay period he will be paid $$3,500\mathrm{.}00$ in commission payment. Calculate his Employment Insurance premium for this pay period.

$$ $$58\mathrm{.}10$

$$ $$199\mathrm{.}57$

$$ $$46\mathrm{.}20$

$$ $$17\mathrm{.}29$

$26.$ Calculate the Quebec Pension Plan contribution on legislated wages in lieu of notice of $$4,300\mathrm{.}00,$ paid to an employee in Quebec who is paid on a bi$-$weekly basis.

$$ $$266\mathrm{.}58$

$$ $$247\mathrm{.}87$

$$ $$245\mathrm{.}10$

$$ Not subject to QPP contributions

$27.$ Jasmine works for a Saskatchewan employer and earns $$500\mathrm{.}00$ weekly. Calculate her Employment Insurance premium.

$$ $$29\mathrm{.}75$

$$ $$8\mathrm{.}30$

$$ $$6\mathrm{.}60$

$$ $$7\mathrm{.}90$

$28.$ Which of the following types of earnings are not considered income from employement?

$$ Severance pay

$$ Regular salary

$$ Commissions

$$ Vacation pay

$29.$ Anthony earns $$750\mathrm{.}00$ per week. He has a cash taxable benefit of $$25\mathrm{.}00$ per week. Calculate the net taxable income for the week.

$$ $$750\mathrm{.}00$

$$ $$775\mathrm{.}00$

$$ $$25\mathrm{.}00$

$$ $$725\mathrm{.}00$

$30.$ An employee in Ontario was paid a $$25,000\mathrm{.}00$ retiring allowance. The eligible portion was $$15,000\mathrm{.}00$ and was transferred to the employee's Registered Retirement Savings Plan by the employer. Calculate the income tax on the non$-$eligible portion.

$$ $$1,000\mathrm{.}00$

$$ $$2,000\mathrm{.}00$

$$ $$5,000\mathrm{.}00$

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

$31.$ An employee has the use of a company$-$leased vehicle for both business and personal use. This is an example of:

$$ a benefit

$$ an earning

$$ an expense reimbursement

$$ an allowance

$32.$ The employer does not need to collect employee's signature for:

$$ union dues deductions

$$ benefit premium deductions

$$ statutory deductions

$$ registered pension plan deductions

$33.$ Tanya submitted a letter of resignation to her employer on April $2$ of the current year advising that she would be resigning her position effective April $27$ for the pay period ending April $28.$ What date will appear in Block $11$ of Tanya's Record of Employment?

$$ April $2$ of the current year

$$ April $27$ of the current year

$$ April $30$ of the current year

$$ None of the above

$34.$ Alisa Chambers is paid a monthly commission of $10\%$ on the value of the company's goods sold. The company provides her with mid$-$month advance of $$2,000\mathrm{.}00$ on the $15$th day of every month. In June, she sold $$125,675\mathrm{.}00$ of goods. Calculate her June $30$ commission payment.

$$ $$12,567\mathrm{.}50$

$$ $$10,567\mathrm{.}50$

$$ $