C)

Total claim amount ($)	Claim code
No claim amount	0
12,298.00	1
12,298.01 to 14,648.00	2
14,648.01 to 16,998.00	3
16,998.01 to 19,348.00	4
19,348.01 to 21,698.00	5
21,698.01 to 24,048.00	6
24,048.01 to 26,398.00	7
26,398.01 to 28,748.00	8
28,748.01 to 31,098.00	9
31,098.01 to 33,448.00	10
33,448.01 and over	X The employer has to calculate the tax manually.
No withholding	E

Chart 2 – 2020 Ontario claim codes

Total claim amount ($)	Claim code
No claim amount	0
10,783.00	1
10,783.01 to 13,106.00	2
13,106.01 to 15,429.00	3
15,429.01 to 17,752.00	4
17,752.01 to 20,075.00	5
20,075.01 to 22,398.00	6
22,398.01 to 24,721.00	7
24,721.01 to 27,044.00	8
27,044.01 to 29,367.00	9
29,367.01 to 31,690.00	10
31,690.01 and over	X The employer has to calculate the tax manually.
No withholding	E

Roger started with Majic this year. His first day was January 6, 2020. He was hired on a temporary basis to cover an employee who was off on maternity leave. He earns $16.50 per hour. He is covered under the Employment Standards Act of Ontario. He works 7 hours per day 5 days per week and receives 4% vacation pay on each pay cheque. He does not receive any benefits. He has not taken any days off.

He has the following deductions:

• Federal and Provincial taxes – he is claiming basic tax (Claim code 1)

He has found a full time job and his last day to work will be June 26, 2020

Pay Period 3

	Answer	Mark
Gross Pay		/1
Gross taxable income		/1
CPP contributions		/1
EI premiums		/1
Federal and Provincial taxes		/1
Net pay		/1
Employer health tax		/1
Total Marks		/7

Pay Period 4

	Answer	Mark
Gross Pay		/1
Gross taxable income		/1
CPP contributions		/1
EI premiums		/1
Federal and Provincial taxes		/1
Net pay		/1
Employer health tax		/1
Total Marks		/7