Janice works part time at a bookstore in Saskatchewan and has earnings of $$200$ for this pay period. Calculate her portion of Employment Insurance premium.

$3\mathrm{.}26$

$3\mathrm{.}16$

$3\mathrm{.}32$

$11\mathrm{.}90$

$2.$ If an employee worked $42$ hours in a week plus $2$ hours of overtime paid at $1\mathrm{.}5$ times the regular hourly rate, how many insurable hours would they have worked?

$40$

$42$

$44$

$45$

$3.$ The definition of payroll is

the department that administers the payroll

a list of employees to be paid and the amount due to each

the total number of people employed by an organization

All of the above

$4.$ The Service Canada is responsible if the employee wants to retire and apply for Canada Pension Plan benefits.

True

False

$5.$ Which provinces have their own private sector privacy laws similar to PIPEDA that deal with employee personal information?

Alberta, British Columbia, Manitoba and New Brunswick.

Alberta, British Columbia, Manitoba and Qubec.

Alberta, Ontario, Manitoba and Qubec.

Alberta, British Columbia, Saskatchewan and Qubec.

$6.$ Canada Pension Plan contributions must be withheld from which of the following:

employees who are considered to be disabled by either Service Canada or Retraite Qubec

all employees who are paid a salary

employees in pensionable employment who have reached the age of $18$ but are under the age of $70$

All of the Above

$7.$ Which of the following earnings is subject to Employment Insurance premium?

Retiring allowance

Car allowance

Non$-$cash taxable benefit

Earnings where an employee$-$employer relationship does not exist

$8.$ Which of the following payments and benefits is subject to Canada Pension Plan contributions?

Harold took a one$-$year unpaid leave from his job to travel

Betty received a payment of $$75$ from her employer as a reimbursement for office supplies she had purchased from her own money

Stephan received a $$100$ tip at the restaurant where he is head waiter and the restaurant determined the amount of the tip

Winona received a $$100$ gift certificate from her friends at work for her birthday

$9.$ Canada Pension Plan contributions must be calculated on the severance payments made to an employee when they leave an organization.

True

False

$10.$ John started working for $2-$Guys Painting on May $4,2024.$ He turned $18$ on October $16$th$,2024.$ When should his employer start deducting Employment Insurance premium?

from the first day he started working

from the first pay in October $2024$

from the first pay after October $16,2024$

from the first pay in November $2024$

$11.$ An employee's gross pensionable$/$taxable income is $$1,153\mathrm{.}85$ bi$-$weekly. What are the contributory earnings?

$1,008\mathrm{.}02$

$1,019\mathrm{.}24$

$1,086\mathrm{.}55$

$1,153\mathrm{.}85$

$12.$ Anita turned $70$ on April $10,2024$ and is working in pensionable employment. When would her employer stop withholding Canada Pension Plan contributions?

First pay in January $2024$

First pay in April $2024$

First pay after April $10,2024$

First pay in May $2024$

$13.$ Net taxable income equals:

Earnings less taxable benefits plus Registered Retirement Savings Plan contribution

Earnings plus taxable benefits less Registered Retirement Savings Plan contribution

Earnings plus taxable benefits plus Registered Retirement Savings Plan contribution

Earnings less taxable benefits less Registered Retirement Savings Plan contribution

$14.$ An employee has $$34\mathrm{.}75$ deducted from their pay for Canada Pension Plan $($CPP$)$ contributions. What would be the CPP remitted to Canada Revenue Agency?

$$34\mathrm{.}75$

$$48\mathrm{.}65$

$$69\mathrm{.}50$

$$104\mathrm{.}25$

$15.$ An employee in Manitoba earns $$750\mathrm{.}00$ per week and has a weekly non$-$cash taxable benefit of $$10\mathrm{.}00,$ an allowance of $$50$ and union dues of $$15\mathrm{.}00.$ Calculate the employee's gross$/$taxable income.

$$795\mathrm{.}00$

$$800\mathrm{.}00$

$$810\mathrm{.}00$

$$825\mathrm{.}00$

$16.$ An employee has a weekly earning of $$750\mathrm{.}00.$ What is their Canada Pension Plan contribution?

$$12\mathrm{.}45$

$$40\mathrm{.}62$

$$44\mathrm{.}63$

$$48\mathrm{.}63$

$17.$ Internal stakeholders include:

The Accounting department

unions

provincial governments

benefit carriers

$18.$ The employers portion of Employment Insurance premium is:

$1\mathrm{.}259$ times the employee premium

$1\mathrm{.}4$ times the employee premium

$1\mathrm{.}66\%$ times the employee premium

$5\mathrm{.}95\%$ times the employee premium

$19.$ The annual Canada Pension Plan maximum contribution would not be prorated when:

An employee dies during the year

An employee turns $60$ during the year

An employee begins collecting Canada Pension Plan disability benefits

An employee turns $18$ during the year

$20.$ Which of the following factors does the CRA consider when determining if a contract of service or a contract for service exists?

The degree of financial risk taken by the worker

The degree of responsibility for investment and management held by the worker

The level of control the payer has over the worker

All of the above