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Last Updated: Jul 18, 2026
No. of Questions: 75 Questions & Answers with Testing Engine
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| Section | Objectives |
|---|---|
| Payroll Records and Compliance Reporting | - Government reporting
|
| Earnings, Deductions, and Taxation | - Types of earnings
|
| Payroll Fundamentals and Compliance Framework | - Payroll legislation and regulatory bodies
|
1. Alyssa is a member of her employer's Defined Contribution Pension Plan. The plan defines the contribution as 3% of the employee's pensionable earnings, with the employer matching the employee's contribution.
Alyssa's pensionable earnings are $3,400.00 per month. Calculate the total payment to be remitted to Alyssa's Defined Contribution Pension Plan each month.
2. What is piecework?
A) A fixed amount of earnings paid to an employee per pay period, regardless of the number of hours worked or the production they accomplished
B) Earnings which are based on the amount of time worked, usually at a rate per hour or per day
C) All of the above
D) A rate of pay earned per unit of production, regardless of the length of time taken
3. Ronda earns $12.50 per hour and worked 40 hours this week. Calculate her Canada Pension Plan (CPP) contribution for this weekly pay period.
4. Select the correct order of priority for withholding payroll deductions from an employee's earnings.
A) Union deductions, statutory deductions, legal deductions, company-compulsory deductions, voluntary deductions
B) Company-compulsory deductions, union deductions, statutory deductions, legal deductions, voluntary deductions
C) Statutory deductions, union deductions, legal deductions, company-compulsory deductions, voluntary deductions
D) Statutory deductions, legal deductions, union deductions, company-compulsory deductions, voluntary deductions
5. Rosa joined Avion Electronics in April 1983. Her employment was terminated on November 30, 2015 and she was paid a $62,500.00 retiring allowance. Rosa joined her company's pension plan in 1986 and was fully vested on termination of employment. Calculate the non-eligible portion of the retiring allowance.
Solutions:
| Question # 1 Answer: Only visible for members | Question # 2 Answer: D | Question # 3 Answer: Only visible for members | Question # 4 Answer: D | Question # 5 Answer: Only visible for members |
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