NO.34 Phillip is being paid a severance payment with his final pay. Which block should this payment be reported on the Record of Employment?

NO.35 By the authority of which Act can the Canada Revenue Agency garnish the wages of an employee who has failed to pay Employment Insurance premiums, Canada Pension Plan contributions, or income tax deductions?

NO.36 Which of the following types of earnings are not considered income from employment?

NO.37 Duncan Drapak was employed in Ontario. Upon termination of his employment, he will be paid $7,760.00 legislated wages in lieu of notice together with his final weekly pay of $875.00. Calculate Duncan’s Canada Pension Plan (CPP) contribution if the yearly maximum contribution will not be exceeded.

NO.38 An employee in Ontario was paid a $25,000.00 retiring allowance. The eligible portion was $15,000.00 and was transferred to the employee’s Registered Retirement Savings Plan (RRSP) by the employer. Calculate the income tax on the non-eligible portion.

NO.39 Dollar amounts that are paid to an employee to cover expenses that they incurred while performing their job, but are not considered in the calculation of an employee’s earnings are:

NO.40 In Block 6 of the Record of Employment, what pay period type is entered for employees who are paid salary plus regularly paid commission?

NO.41 Which of the following company-compulsory deductions would reduce the employee’s gross taxable income for purposes of withholding income taxes?

NO.42 Charmaine’s employment was terminated by her employer on April 13 of the current year. Charmaine had worked for her employer for 3 years and was paid 3 weeks of legislated wages in lieu of notice and two weeks’ vacation pay with her final pay. What date should be recorded in Block 11 on Charmaine’s Record of Employment?

NO.43 Which of the following types of payments made by a private organization would not be subject to all statutory deductions?

NO.44 An employee has the use of a company-leased vehicle for both business and personal use. This is an example of:

NO.45 Jasmine works for a Saskatchewan employer and earns $500.00 weekly. Calculate her Employment Insurance (EI) premium.

NO.46 The amount of notice the employer must give an employee depends on:

NO.47 A paper Record of Employment must be issued:

NO.48 Benefits are:

NO.49 The formula for calculating net pay is:

NO.50 Tanya submitted a letter of resignation to her employer on April 2 of the current year advising that she would be resigning her position effective April 27 for the pay period ending April 28. What date will appear in Block
11 of Tanya’s Record of Employment?