Which type of remuneration is NOT subject to the Ontario Employer Health Tax (EHT)?

a) Bonuses

b) Commission

c) vacation pay

d) Pension

The hours of work legislation sets the maximum number of hours, per day and or per week, an employee is allowed to work. All Jurisdictions, except Quebec, have legislation in this area.

a. True

b. False

Which of the following jurisdiction funds its health care out of general tax revenue?

a) Prince Edward Island

b) British Columbia

c) Ontario

d) Quebec

Anne turned 18 on March 18 2019 and is working in pensionable employment. When would her employer start withholding Canada Pension Plan contributions?

b. From March 18, 2019

c. First pay in April, 2019

d. Last pay in March. 2019

a. Last pay in February, 2019

An employee earns a fixed salary $1225 bi-weekly. They are expected to work 41.25 hours per bi-weekly pay period. During the month-end they worked an extra 2 hours of unpaid time. How many insurable hours would be recorded?

b: 40

c. 43.25

d. 44.25

a. 41.25

As per labour/employment standards, what over time rate is used across Canada?

a. All jurisdictions pay overtime at 1.5 times the employee's regular rate d. All jurisdictions pay overtime at 2.0 times the employee's regular rate

b. All jurisdictions except for British Columbia, pay at 1.5 times the employees regular rate or minimum wage

c. All jurisdictions except for Quebec, pay overtime at 1.5 times the employees regular rate

Employer Health Tax in Ontario is calculated on which of the following remunerations?

a. Commision

c. Taxable allowances

d. All of the above

b. Bonuses

When an employee completes a federal and provincial TD1 form, the employer will use the total tax credits claimed to establish the employees:

d. All of the above

b. Federal income tax

a. Claim code

c. Provincial income tax

Taxable allowances are not assessable earning with respect to workers compensation in:

• b. New Brunswick
• d. Newfoundland and Labrador
• a. Ontario
• c. British Columbia

If a group of employees are seeking union certification, an Application for Certification must be made to:

a. The Labour Relations Board

b. The Canada Revenue Agency

c. Service Canada

d. The Rand Agency

A Record of Employment is issued when there is an interruption of earnings ot:

c. 7 business days

b. 5 consecutive calendar days

a. 5 business days

d. 7 consecutive calendar days

The Meredith Principles include which of the following?

c. Collective liability, no fault compensation system, security of payments, government administration, exclusive jurisdiction

a. Employer liability, no fault compensation system, security of payments, government administration, exclusive jurisdiction

d. Employer liability, no fault compensation system, security of payments, independant administration, exclusive jurisdiction

b. Collective liability, no fault compensation system, security of payments, independent, exclusive jurisdiction

An organisation operating in Quebec must register with the Commission des normes, del equite, de la sante et de la securite du travail (CNESST) within:

• c. 60 days of hiring their first worker
• b. 30 days of hiring their first worker
• d. 90 days of hiring their first worker
• a. 14 days of hiring their first worker

A federal and provincial/territorial claim code 0 should be used by employees when:

• d. They are students
• a. They are non-residents
• b. They do not want tax withheld
• c. Their claim totals exceed $27,000

Which of the following classes of employees is not automatically covered under workers compensation legislation?

• d. Executive officers and partners of the organisation
• c. Part-time employees

a. Salaried employees

b. Seasonal employees

A formal, legally binding document that details the terms and conditions of employment between the employer or a group of employers, and their employees who are members of a union, is known as a:

O d. Collective document

• c. Collective agreement
• b. Application of certificate

O a. Collective contract

Selt-insured employers do not include:

O b. Airlines

O a. Railways

• d. Telephone companies
• c. School boards

An arrangement whereby an individual agrees to work on a full-time or part-time basis for an organisation for a specified or indeterminate period of time is:

• d. None of the above
• O a. A contract for service
• b. A contract ot service
• c. Not a contract

it an employer reimbursed employees for the Ontario Health Premium, the payroll implication would be:

d. None of the above

O a. Employer tax or levy to employer

O c. No payroll implication

b. Cash taxable benefit for the employee

which province entitle employees to take a wedding leave with pay if the wedding day occurs on a working day?

O b. Alberta

• d. British Columbia
• c. Quebec
• O a. Ontario

Which of the following would be considered pensionable employment?

a. Ravi, a teacher on exchange from India

d. Reverend Luke, a member of a religious order who has not taken a vow of perpetual poverty

c. Pam, who works for four days at the local fair as a ticket taker

b. Bob, who helps out on the weekends at the grocery store owned by his father and does not receive any wages

Benefit Carriers and Unions are considered to be what type of stakeholder of the payroll department.

• b. Internal
• a. Both external and government
• c. External
• d. Government

In comparison to Employment Insurance benefit, which of the following is true of the Quebec Parental Insurance Plan?

• b. The maximum earnings cap is higher under the Quebec Parental Insurance Plan
• d. None of the above
• a. There is a waiting period to receive the first benefit payment from the Quebec Parental Insurance Plan
• c. The benefit rate for Quebec Parental Insurance Plan is based on a lower percentage of insurable earnings

Which of the following is regulated by employment/labour standards?

• b. What an employer is required to pay an employee when employment is terminated
• O a. How much vacation time and money an employee is entitled to
• d. All of the above
• c. Minimum amount that an employee is paid per hour of work

If a province funds its health care system through a combination of employer and employee tax, what is the payroll implication?

• c. Cost to employer and employee
• b. Cost to employer only
• a. Taxable benefit to employee if paid by employer
• O d. There is no payroll implication

The labour board can exempt an employee from joining the union and or paying union dues under the following condition:

• d. All of the above
• c. Religious or human rights reason
• b. An employee's strong personal objection
• O a. Financial hardship to the employee

The Northwest Territories and Nunavut payroll tax rate is 1%.

O b. False

a. True