Question 1

Name the three things a payroll administrator needs to know in order to determine the Canada Pension Plan deduction amount for each employee.

Accepted Answer

The age of the employee (must be between...

Question 2

If the TD1 form is not available the employer should assume:

Accepted Answer

A)   The employee is terminated
B)   The maximum claim code is applied
C)   The employee wants extra taxes taken off
D)   Only the basic personal tax exemption is being claimed
E)   No tax deductions are requiredF) A) and C)
G) A) and D)

Question 3

If the Employment Insurance deduction for an employee is $57.45 for the pay cycle, how much must the employer pay for the same period?

Accepted Answer

A)   $114.90
B)   $0.00
C)   $28.73
D)   $80.43
E)   $57.45F) B) and C)
G) A) and E)

Question 4

Freida Too is 52 years old and earns $13.50 per hour. This pay schedule she worked 9 hours. She is paid bi-weekly in the Province of Manitoba. How much is her CPP deduction?

Accepted Answer

A)   $121.50
B)   $6.01
C)   $0.00
D)   $2.68
E)   $0.65F) All of the above
G) A) and B) C

Question 5

Susan Stark is 17 years old, earns $18 per hour, worked 30 hours in the pay cycle and is paid weekly in the Province of Ontario. How much is her CPP deduction?

Accepted Answer

A)   $26.73
B)   $24.82
C)   $540.00
D)   $23.40
E)   $0.00F) A) and E)
G) A) and C)

Question 6

Your employee is 27 years old and earned $257.65 of pensionable earnings this pay cycle. He is paid weekly in the Province of British Columbia. Calculate his CPP deduction.

Accepted Answer

CPP Deduction = (Pensionable E...

Question 7

The employee claim code is determined by:

Accepted Answer

A)   Employee choice
B)   Job tenure
C)   The total dollar value of claimed exemptions on the TD1
D)   The basic personal amount on the TD1
E)   LotteryF) A) and B)
G) B) and E)

Question 8

Freida Too is 52 years old and earns $13.50 per hour. This pay schedule she worked 9 hours. She is paid weekly in the Province of Manitoba. How much must the employer contribute for EI on her behalf?

Accepted Answer

A)   $0.00
B)   $121.50
C)   $2.28
D)   $3.20
E)   $1.02F) None of the above
G) All of the above

Question 9

Your employee is 16 years old and earned $450.15 of pensionable earnings this pay cycle. He is paid bi-weekly in the Province of Ontario. Calculate his EI deduction.

Accepted Answer

EI Deduction = Insur...

Question 10

Freida Too is 52 years old and earns $13.50 per hour. This pay schedule she worked 19 hours. She is paid bi-weekly in the Province of Manitoba. How much is her CPP deduction?

Accepted Answer

A)   $256.50
B)   $12.70
C)   $6.03
D)   $0.00
E)   $9.37F) A) and B)
G) None of the above

Question 11

Pensionable earnings include the value of gifts and awards, including trips.

Accepted Answer

A) True 
 B)False  True

Question 12

If the Canada Pension Plan deduction for an employee is $57.45 for the pay cycle, how much must the employer pay for the same period?

Accepted Answer

A)   $80.43
B)   $28.73
C)   $57.45
D)   $0.00
E)   $114.90F) C) and E)
G) D) and E)

Question 13

John Legglet is 42 years old, earns $4000 per week and is paid semi-monthly in the Province of Ontario. How much is his CPP deduction?

Accepted Answer

A)   $194.67
B)   $198.00
C)   $388.78
D)   $392.67
E)   $396.00F) B) and C)
G) A) and B)

Question 14

Shannon Fiord is 27 years old, earns $18 per hour, worked 30 hours in the pay cycle and is paid weekly in the Province of Ontario. How much is her CPP deduction?

Accepted Answer

A)   $24.82
B)   $23.40
C)   $0.00
D)   $540.00
E)   $26.73F) A) and E)
G) A) and D)

Question 15

List the information you need to know in order to calculate the Income Tax deduction for an employee.

Accepted Answer

The Province of Employment The claim for...

Question 16

Your employee is 27 years old and earned $257.65 of pensionable earnings this pay cycle. He is paid monthly in the Province of British Columbia. Calculate his CPP deduction.

Accepted Answer

CPP Deduction = (Pensionable Earnings - ...

Question 17

Your employee is 27 years old and earned $257.65 of insurable earnings this pay cycle. He is paid weekly in the Province of British Columbia. Calculate his EI deduction.

Accepted Answer

EI Deduction = Insurable Earnings x 1.88%
 = $257.65 x 1.88%
 = $4.84

Question 18

Sally Shy is 72 years old and currently collecting Canada Pension Plan benefits. She works part time and earns $13.50 per hour. This pay schedule she worked 19 hours. She is paid bi-weekly in the Province of Alberta. How much is her EI deduction?

Accepted Answer

A)   $6.75
B)   $256.50
C)   $4.82
D)   $0.00
E)   $12.70F) A) and B)
G) B) and D)

Question 19

What is the amount of the exemption for Employment Insurance applied to a semi-monthly pay cycle?

Accepted Answer

A)   $0.00
B)   $67.30
C)   $145.83
D)   $134.61
E)   $66.03F) C) and E)
G) All of the above

Question 20

Canada Pension Plan contributions must be deducted from severance pay.

Accepted Answer

A) True 
 B)False

Exam 4: Canadian Payroll Deductions: CPP and EI Contributions, Exemptions, and Deductions

Name the three things a payroll administrator needs to know in order to determine the Canada Pension Plan deduction amount for each employee.

Correct AnswerverifiedThe age of the employee (must be between...View AnswerShow Answer

If the TD1 form is not available the employer should assume:

Correct AnswerverifiedShow Answer

If the Employment Insurance deduction for an employee is $57.45 for the pay cycle, how much must the employer pay for the same period?

Correct AnswerverifiedShow Answer

Freida Too is 52 years old and earns $13.50 per hour. This pay schedule she worked 9 hours. She is paid bi-weekly in the Province of Manitoba. How much is her CPP deduction?

Correct AnswerverifiedC

Susan Stark is 17 years old, earns $18 per hour, worked 30 hours in the pay cycle and is paid weekly in the Province of Ontario. How much is her CPP deduction?

Correct AnswerverifiedShow Answer

Your employee is 27 years old and earned $257.65 of pensionable earnings this pay cycle. He is paid weekly in the Province of British Columbia. Calculate his CPP deduction.

Correct AnswerverifiedCPP Deduction = (Pensionable E...View AnswerShow Answer

The employee claim code is determined by:

Correct AnswerverifiedShow Answer

Freida Too is 52 years old and earns $13.50 per hour. This pay schedule she worked 9 hours. She is paid weekly in the Province of Manitoba. How much must the employer contribute for EI on her behalf?

Correct AnswerverifiedShow Answer

Your employee is 16 years old and earned $450.15 of pensionable earnings this pay cycle. He is paid bi-weekly in the Province of Ontario. Calculate his EI deduction.

Correct AnswerverifiedEI Deduction = Insur...View AnswerShow Answer

Freida Too is 52 years old and earns $13.50 per hour. This pay schedule she worked 19 hours. She is paid bi-weekly in the Province of Manitoba. How much is her CPP deduction?

Correct AnswerverifiedShow Answer

Pensionable earnings include the value of gifts and awards, including trips.

Correct AnswerverifiedTrue

If the Canada Pension Plan deduction for an employee is $57.45 for the pay cycle, how much must the employer pay for the same period?

Correct AnswerverifiedShow Answer

John Legglet is 42 years old, earns $4000 per week and is paid semi-monthly in the Province of Ontario. How much is his CPP deduction?

Correct AnswerverifiedShow Answer

Shannon Fiord is 27 years old, earns $18 per hour, worked 30 hours in the pay cycle and is paid weekly in the Province of Ontario. How much is her CPP deduction?

Correct AnswerverifiedShow Answer

List the information you need to know in order to calculate the Income Tax deduction for an employee.

Correct AnswerverifiedThe Province of Employment The claim for...View AnswerShow Answer

Your employee is 27 years old and earned $257.65 of pensionable earnings this pay cycle. He is paid monthly in the Province of British Columbia. Calculate his CPP deduction.

Correct AnswerverifiedCPP Deduction = (Pensionable Earnings - ...View AnswerShow Answer

Your employee is 27 years old and earned $257.65 of insurable earnings this pay cycle. He is paid weekly in the Province of British Columbia. Calculate his EI deduction.

Correct AnswerverifiedEI Deduction = Insurable Earnings x 1.88% = $257.65 x 1.88% = $4.84

Sally Shy is 72 years old and currently collecting Canada Pension Plan benefits. She works part time and earns $13.50 per hour. This pay schedule she worked 19 hours. She is paid bi-weekly in the Province of Alberta. How much is her EI deduction?

Correct AnswerverifiedShow Answer

What is the amount of the exemption for Employment Insurance applied to a semi-monthly pay cycle?

Correct AnswerverifiedShow Answer

Canada Pension Plan contributions must be deducted from severance pay.

Correct AnswerverifiedShow Answer

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The age of the employee (must be between...
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C

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CPP Deduction = (Pensionable E...
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EI Deduction = Insur...
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True

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The Province of Employment The claim for...
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CPP Deduction = (Pensionable Earnings - ...
View Answer

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EI Deduction = Insurable Earnings x 1.88% = $257.65 x 1.88% = $4.84

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