15. Which of the following payments and benefits are subject to Canada Pension Plan contributions? a. Winona received a $100 gift certificate from her friends at work for her birthday b. . Stephan received a $100 tip at the restaurant where he is head waiter and the restaurant determined the amount of the tip c. . Harold took a one-year unpaid leave from his job to travel d. Betty received a payment of $75 from her employer as a reimbursement for office supplies, she had purchased from her own money. 16. The province of Qubec funds its health care system through employee contributions, which are based on the amount of total wages paid to: a. employees reporting to an establishment in Qubec b. employees who do not report to any establishment but are paid from an establishment in Qubec C. All over the world d. All of the above CSST is 1% of the Quebec payroll remitted to RQ. (T/F) The health services fund contribution rate varies from 2.7% to 4.2%; the rate is determined by the employer's total worldwide payroll (T/F) 17. 18. 19. 20. All employers with annual Qubec payrolls in excess of $1 million must invest an amount representing 1% of their total annual Qubec payroll (called CSST) in eligible training expenditures and file a return to that effect with Revenu Qubec (RQ). (T/F) How is the Commission des normes du travail (CNT) contribution calculated? RQ administers the collection of the a. QPP contributions b. QPIP premiums c. Quebec health services fund d. All of the above QPP is deductible from a. Income from employment b. Wages in lieu of notice c. Profit sharing d. All of the above All provinces and territories have delegated the administration of the collection of income tax deductions to the federal government, the Canada Revenue Agency (CRA) collects income tax withheld from employees under both federal and provincial/territorial requirements. (T/F) 22. 23. All monies deducted on behalf of the CRA are considered to be held "in trust" for the Receiver General but can be used in the event of estate liquidation accionment, receivership Screenshot or bankruptcy. (T/F) 15. Which of the following payments and benefits are subject to Canada Pension Plan contributions? a. Winona received a $100 gift certificate from her friends at work for her birthday b. . Stephan received a $100 tip at the restaurant where he is head waiter and the restaurant determined the amount of the tip c. . Harold took a one-year unpaid leave from his job to travel d. Betty received a payment of $75 from her employer as a reimbursement for office supplies, she had purchased from her own money. 16. The province of Qubec funds its health care system through employee contributions, which are based on the amount of total wages paid to: a. employees reporting to an establishment in Qubec b. employees who do not report to any establishment but are paid from an establishment in Qubec C. All over the world d. All of the above CSST is 1% of the Quebec payroll remitted to RQ. (T/F) The health services fund contribution rate varies from 2.7% to 4.2%; the rate is determined by the employer's total worldwide payroll (T/F) 17. 18. 19. 20. All employers with annual Qubec payrolls in excess of $1 million must invest an amount representing 1% of their total annual Qubec payroll (called CSST) in eligible training expenditures and file a return to that effect with Revenu Qubec (RQ). (T/F) How is the Commission des normes du travail (CNT) contribution calculated? RQ administers the collection of the a. QPP contributions b. QPIP premiums c. Quebec health services fund d. All of the above QPP is deductible from a. Income from employment b. Wages in lieu of notice c. Profit sharing d. All of the above All provinces and territories have delegated the administration of the collection of income tax deductions to the federal government, the Canada Revenue Agency (CRA) collects income tax withheld from employees under both federal and provincial/territorial requirements. (T/F) 22. 23. All monies deducted on behalf of the CRA are considered to be held "in trust" for the Receiver General but can be used in the event of estate liquidation accionment, receivership Screenshot or bankruptcy. (T/F)
