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

Requirement to Pay

Third Party Demand

Garnishment Order

Maintenance Order

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

The employee's position in the organization

the employee's salary

the organization's financial position

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?

February $1$

February $8$

February $16$

None of the above

$4.$ An interruption of earnings occurs when:

an employee is laid off

an employee quits their job

an employee goes on unpaid pregnancy leave

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

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.

$$664\mathrm{.}00$

$$640\mathrm{.}00$

$$684\mathrm{.}80$

$$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.

$$179\mathrm{.}72$

$$568\mathrm{.}82$

$$632\mathrm{.}21$

$$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?

Legislated in lieu of notice

Retiring allowance

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

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$

$$14,567\mathrm{.}50$

$$8,567\mathrm{.}50$

$35.$ Joyce is recieving a $$3,000\mathrm{.}00$ bonus on the same cheque as her bi$-$weekly pay. She earns $$2,000\mathrm{.}00$ every pay. Calculate Joyce's Quebec Pension Plan contribution. Joyce will not reach the annual maximum for QPP contributions with these payments.

$$320\mathrm{.}00$

$$289\mathrm{.}49$

$$297\mathrm{.}50$

$$311\mathrm{.}38$

$36.$ Belle works for a Quebec employer and earns $$1,169\mathrm{.}00$ bi$-$weekly. Calculate Belle's Quebec Parental Insurance Plan premium.

$$5\mathrm{.}77$

$$19\mathrm{.}40$

$$15\mathrm{.}43$

$$6\mathrm{.}77$