1.The employer will contract with an insurer to provide employees with coverage for various benefits that may include:

Select one:

accidental death and dismemberment insurance

employee assistance programs

short/long term disability

All of the listed coverages

2.Fred White is given a credit card by the organization to buy gas for his car at Sunny Fuels. This is considered a(n):

Select one:

taxable benefit

non-taxable allowance

taxable allowance

expense reimbursement

3.The method for calculating income taxes on commissions varies according to:

Select one:

the regularity with which the payments are made

whether the payments are paid separately, or in combination with a salary or advance

whether or not the employee is claiming the expenses they incurred to earn the commission income

all of the reasons listed

4.Martin requested reimbursement from his employer for $100.00 for safety boots that he purchased to wear at his construction job. He is unable to locate his receipt for the purchase. The reimbursement is considered:

Select one:

taxable because they would not be considered required on a construction site

non-taxable because they are required for safety, purchased by Martin and the amount is reasonable

fully taxable because the amount is not considered reasonable

taxable because he did not provide a receipt for the purchase

5.The total of an employee's earnings, taxable allowances, cash taxable benefits is included in:

Select one:

gross pensionable/taxable income

gross insurable earnings

gross earnings

All of the listed earnings and income

6.Maria receives $0.25 per kilometre for the first 2,500 business kilometres she drives using her own vehicle and $0.35 for each business kilometre after. She doesnotreceive any other compensation for the use of the car. This is considered a(n):

Select one:

non-cash taxable benefit

taxable allowance earning

non-taxable allowance

non-cash non-taxable allowance

7.Under theCanada Labour Code, Part IIIwhere the employee's wages vary, severance pay is calculated using an average of the employee's earnings, exclusive of overtime, for how many of the last completed weeks of employment?

Select one:

Two

Three

Four

Five

8.An employer can provide tax exempt parking to an employee with a physical disability under which circumstances?

Select one:

Only if the employee is required to travel away from their normal place of business

Only if there is a distinct and regular requirement to use their vehicle to perform their job

Only when an employer provides scramble parking

Under any circumstances

9.An interruption of earnings occurs when an employee:

Select one:

earns less than 60% of their normal weekly earnings due to illness

has seven consecutive calendar days without work or insurable earnings

quits their job

all of the answers listed

10. A sale of business occurs and all employees leave work one day and return to work the next day to assume their regular duties for the new owner who also is given all the payroll records from the previous employer. When must the Records of Employment be issued?

Select one:

Not required

Within seven calendar days of the change of ownership

Within five calendar days of the change of ownership

Within five business days of the change of ownership

11. In order to receive a reduction in federal income tax deductions and provincial income tax deductions outside of Qubec, employees must apply to the Canada Revenue Agency for a reduction using form:

Select one:

T2201

TD1

TP-1015.3-V

T1213

12. Provincial health care taxes paid by the employer for their Ontario employees are considered:

Select one:

taxable

allowances

non-taxable

income

13. Net taxable income is the total of:

Select one:

an employee's earnings, taxable allowances and taxable benefits, less any deductions allowed by Canada Revenue Agency and Revenu Qubec

an employee's earnings, taxable allowances and taxable benefits

an employee's earnings and taxable benefits, less any deductions allowed by Canada Revenue Agency and Revenu Qubec

an employee's earnings, less any deductions allowed by Canada Revenue Agency and Revenu Qubec

14. Terminations of employment are:

Select one:

employer-initiated

employee-initiated

employer or employee initiated

none of the answers listed

15. In most cases, if there isnotan employee-employer relationship in existence, payments made would:

Select one:

be subject to Canada/Qubec Pension Plan contributions

be subject to Employment Insurance premiums

not be subject to either Canada/Qubec Pension Plan contributions or Employment Insurance premiums

be subject to Canada Pension Plan contributions and Employment Insurance premiums

16. Employer paid private health insurance is a taxable benefit in which province(s)

Select one:

Saskatchewan

Quebec

Ontario and Alberta

British Columbia and Qubec

17. Etienne was employed from July 15, 1988 through January 10, 2007. He was fully vested in the organization's pension plan at the time he received the retiring allowance. Calculate the number of years eligible for the $2,000.00 portion of a retiring allowance.

Select one:

1

2

8

18

18. Which of the following types of earnings are subject to the Employer Health Tax in Ontario?

Select one:

Legislated wages in lieu of notice

Retiring allowances

Pension payments

All of the earnings listed

19. Trucking Company has employees who report to work at and are paid from the company's location in Newfoundland and Labrador. The employer also has employees who report to work at and are paid from their location in British Columbia. What remuneration is subject to the Health and Post-Secondary Education Tax?

Select one:

Taxable remuneration for employees working in British Columbia

Taxable remuneration for employees working in Newfoundland and Labrador

Taxable remuneration for employees working in both Newfoundland and Labrador and British Columbia

None of the remunerations are subject to the Health and Post-Secondary Education Tax

20. Which of the following earnings in Newfoundland and Labrador would beexcludedfrom taxable remuneration with respect to the Health and Post-Secondary Education Tax?

Select one:

Taxable benefits provided to an employee

Commissions paid to an employee

Pension paid aftger and employee retires

Shift differentials paid to an employee

21. Which of the following provinces has introduced its own privacy bill?

Select one:

Prince Edward Island

Ontario

British Columbia

New Brunswick

22. Earnings from employment are:

Select one:

insurable

pensionable

taxable

insurable , pensionable and taxable

inurable and taxable only

23. When completing Block 15C on the electronic Record of Employment, what is recorded in the pay period (PP) 1 field?

Select one:

The insurable earnings for the smallest amount paid

The insurable earnings for the most recent pay

The insurable earnings for the largest amount paid

The insurable earnings for the first pay

24. Marilyn has worked in insurable employment for 36 weeks prior to her termination. Her employer produces paper Records of Employment. What is her employer encouraged to do to reduce the need for follow-up after the Record of Employment is submitted to Service Canada?

Select one:

Attach a worksheet to the Record of Employment with the detail of weeks 28 to 53

Provide comments in Block 18

Attach a worksheet to the Record of Employment with the details of weeks 28 to 36

No action required

25. The Record of Employment is used by:

Select one:

Canada Revenue Agency

Workers' Compensation Board

Service Canada

Employer

26. What do employment/labour standards legislate?

Select one or more:

Length of any notice period that must be given to the employee

Vacation days

Any payments due on termination

Maximum hours worked per wee

27. Which of the following types of income would be excluded when calculating Employer Health Tax in Ontario?

Select one:

Retiring allowance

Salary

Legislated wages in lieu of notice

Vacation pay

28. The information that isnotrequired to appear on the statement of wages in all jurisdictions is:

Select one:

itemized deductions

employee name

job title

rate of pay and hours of work at each rate

29. In Block 18 of the Record of Employment, what comments should be entered for employees who are paid solely by commission or are paid salary plus irregularly paid commission?

Select one:

Commissioned employee

Commission paid

Commission averaged

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