1- Which of the following is not correct with regards to an employer's payroll expense account?

• The closing balance in the employer's payroll expense account will clear each month-end
• Organizations often combine similar employer's payroll expense into one general ledger account
• Employer's payroll expenses are often allocated or distributed to more than one expense account.
• Payroll expenses will clear from the general ledger after the fiscal year-end

2- Packaged software is one of the more cost effective payroll solutions available for smaller organizations. It isgenerally used by smaller employers with:

• several payroll practitioners responsible for payroll
• highly complex requirements
• little or no complexity of the payroll
• very little in-house payroll expertise

3- Which of the following account types would payroll not normally use?

• Liability account
• Expense account
• Asset account
• Revenue account

4- A Qubec employer has a pay date of July 18th and is a quarterly remitter. Using the current year calendar provided, the remittance is due no later than:

• July 25th
• July 31st
• August 10th
• October 15th

5- In Qubec, if an employer's monthly remittance of provincial deductions is due on a Saturday, Sunday or statutory holiday, when must the remittance be made?

• The preceding Friday
• The following Monday
• The next business day
• The day it is due

6- What amount would be reported using Code 40 in the Other Information area of Anjani's T4 information slip?

• $4,294.00
• $5,212.00
• $9,506.00
• No amount reported

7- Which of the following provinces does not finance their provincial health care plans through employer taxes and levies?

• Ontario
• Qubec
• Nova Scotia
• Manitoba

8- Liability for the Northwest Territories payroll tax is determined by:

• province from where employees are paid
• location of head office of employer
• province of residence
• income earned in the Northwest Territories

9- If the organization uses an Outsourced Service to process its payroll, the responsibility for legislative compliance rests with the:

• software developer
• outsourcing company
• Canada Revenue Agency
• organization

10 - An employer who fails to act on a garnishment order can be held responsible for:

• the entire amount owed by the employee
• interest on payments in arrears
• payments in arrears
• interest and damages on late payments

11- Calculate the total Employment Insurance premium to be remitted to the Canada Revenue Agency for a Qubec employer with Employment Insurance premium deductions of $1,265.00 in the current pay period, assuming they do not have a reduced rate.

• $1,265.00
• $1,605.29
• $1,771.00
• $3,036.00