1. Indicate True or False: 10 marks

1. An employees province/territory of employment always determines the employment/labour standards under which they are covered. F
2. Electronic pay statements can be provided in every jurisdiction.
3. The Canada Revenue Agency collects provincial/territorial income taxes for all provinces and territories F
4. Payroll is the process of paying employees in exchange for the services they perform.
5. All non-cash taxable benefits are subject to Employment Insurance premiums.
6. Retiring allowances or severance payments are subject to Canada Pension Plan contributions.
7. Payroll deductions tables are issued effective January 1^st each year
8. The Record of Employment (ROE) must complete for each employee who has an interruption of insurable employment.
9. The minimum wage rate is the same in each jurisdiction F
10. By participating in the workers compensation program, employers are protected from lawsuits initiated by their workers for work-related injuries. T