PAYROLL COMPLIANCE LEGISLATION Exam |
Detailed Review Guide with Exam Questions
and Verified Solutions | Graded A+
• Which of the following provinces funds its health care coverage
through premiums? -✓✓British Columbia
• Newfoundland and Labrador fund their health care systems through: -
✓✓employer tax
• If a province funds their health care systems through the regular tax
base, what is the payroll implication? -✓✓There is no payroll
implication
• To report the total union dues paid by a member, at the end of the
calendar year the union can: -✓✓must give each member a receipt
showing the annual union dues that are tax deductible. Alternatively, the
union can arrange with the employer to print the amount of the tax
deductible union dues on the employee's T4 (box 44) and/or RL-1 (box
F) information slip.
• Health services fund contributions are not collected on: -✓✓retiring
allowances
, • Workers' compensation legislation details: -✓✓the types of industries
and employees covered, the employer's responsibilities for paying into
the funds and responding to accidents and the conditions under which an
employee may make a claim.
• Collective agreements usually include clauses on such items as: -
✓✓rates of pay, seniority, and job postings
• Which of the following provinces/territories funds its health care
coverage through a tax on both the employer and employee? -
✓✓Ontario
• Which is the most important criterion used by Revenu Québec in
determining whether a worker is an employee or is self-employed in
Québec? -✓✓Subordination in the performance of work
• An article in a collective agreement that stipulates a periodic increase
or decrease in wages based on cost of living allowance (COLA) is
referred to as a: -✓✓escalator clause
• The annual maximum Québec Pension Plan Contribution is not
required to be prorated when an employee: -✓✓turns 70
• Under which of the following situations would an individual generally
be considered an employee in Québec? -✓✓An individual generally has
the status of employee, if the person who provides the work assigns the
Detailed Review Guide with Exam Questions
and Verified Solutions | Graded A+
• Which of the following provinces funds its health care coverage
through premiums? -✓✓British Columbia
• Newfoundland and Labrador fund their health care systems through: -
✓✓employer tax
• If a province funds their health care systems through the regular tax
base, what is the payroll implication? -✓✓There is no payroll
implication
• To report the total union dues paid by a member, at the end of the
calendar year the union can: -✓✓must give each member a receipt
showing the annual union dues that are tax deductible. Alternatively, the
union can arrange with the employer to print the amount of the tax
deductible union dues on the employee's T4 (box 44) and/or RL-1 (box
F) information slip.
• Health services fund contributions are not collected on: -✓✓retiring
allowances
, • Workers' compensation legislation details: -✓✓the types of industries
and employees covered, the employer's responsibilities for paying into
the funds and responding to accidents and the conditions under which an
employee may make a claim.
• Collective agreements usually include clauses on such items as: -
✓✓rates of pay, seniority, and job postings
• Which of the following provinces/territories funds its health care
coverage through a tax on both the employer and employee? -
✓✓Ontario
• Which is the most important criterion used by Revenu Québec in
determining whether a worker is an employee or is self-employed in
Québec? -✓✓Subordination in the performance of work
• An article in a collective agreement that stipulates a periodic increase
or decrease in wages based on cost of living allowance (COLA) is
referred to as a: -✓✓escalator clause
• The annual maximum Québec Pension Plan Contribution is not
required to be prorated when an employee: -✓✓turns 70
• Under which of the following situations would an individual generally
be considered an employee in Québec? -✓✓An individual generally has
the status of employee, if the person who provides the work assigns the
