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PAYROLL COMPLIANCE LEGISLATION FINAL
EXAM QUESTIONS AND ANSWERS 2025
What is the purpose of form T1213? - correct-answer -A request to the Canada
Revenue Agency for reduced tax deductions at source
To report the total union dues paid by a member, at the end of the calendar year
the union can: - correct-answer -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: - correct-answer -retiring
allowances
Workers' compensation legislation details: - correct-answer -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.
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Which of the following is not required to appear on a statement of wages in all
jurisdictions? - correct-answer -Employer name and address
Collective agreements usually include clauses on such items as: - correct-answer -
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? - correct-answer -Ontario
Which of the following is not one of the factors used to determine a contract of
service? - correct-answer -Submission of an invoice to accounts payable
Provincial labour/employment standards legislate: - correct-answer -minimum
wages. Maximum wages, shift start times and minimum hours per week would be
at the discretion of the employer.
Which of the following is regulated by employment/labour standards? - correct-
answer -the hours that you can expect an employee to work, the minimum
amount that you must pay an employee per hour of work, how much vacation
time you must give an employee and how much they must be paid for that
vacation, what days are considered statutory holidays and which employees are
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entitled to the day off with pay and what an employer is required to pay an
employee when employment is terminated.
Which is the most important criterion used by Revenu Québec in determining
whether a worker is an employee or is self-employed in Québec? - correct-answer
-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: - correct-
answer -escalator clause
The annual maximum Québec Pension Plan Contribution is not required to be
prorated when an employee: - correct-answer -turns 70
Under which of the following situations would an individual generally be
considered an employee in Québec? - correct-answer -An individual generally has
the status of employee, if the person who provides the work assigns the worker
specific tasks, explains the work to be accomplished and the responsibilities to be
assumed and provides training or upgrading.
PAYROLL COMPLIANCE LEGISLATION FINAL
EXAM QUESTIONS AND ANSWERS 2025
What is the purpose of form T1213? - correct-answer -A request to the Canada
Revenue Agency for reduced tax deductions at source
To report the total union dues paid by a member, at the end of the calendar year
the union can: - correct-answer -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: - correct-answer -retiring
allowances
Workers' compensation legislation details: - correct-answer -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.
, 2
Which of the following is not required to appear on a statement of wages in all
jurisdictions? - correct-answer -Employer name and address
Collective agreements usually include clauses on such items as: - correct-answer -
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? - correct-answer -Ontario
Which of the following is not one of the factors used to determine a contract of
service? - correct-answer -Submission of an invoice to accounts payable
Provincial labour/employment standards legislate: - correct-answer -minimum
wages. Maximum wages, shift start times and minimum hours per week would be
at the discretion of the employer.
Which of the following is regulated by employment/labour standards? - correct-
answer -the hours that you can expect an employee to work, the minimum
amount that you must pay an employee per hour of work, how much vacation
time you must give an employee and how much they must be paid for that
vacation, what days are considered statutory holidays and which employees are
, 3
entitled to the day off with pay and what an employer is required to pay an
employee when employment is terminated.
Which is the most important criterion used by Revenu Québec in determining
whether a worker is an employee or is self-employed in Québec? - correct-answer
-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: - correct-
answer -escalator clause
The annual maximum Québec Pension Plan Contribution is not required to be
prorated when an employee: - correct-answer -turns 70
Under which of the following situations would an individual generally be
considered an employee in Québec? - correct-answer -An individual generally has
the status of employee, if the person who provides the work assigns the worker
specific tasks, explains the work to be accomplished and the responsibilities to be
assumed and provides training or upgrading.
