PF1 無料問題集「National Payroll Institute Payroll Fundamentals 1Exam」

（A）When an employer becomes aware of an interruption of earnings exceeding seven calendar days

（B）When requested by Service Canada

（C）Within five calendar days of an interruption of earnings

（D）All of the above

（A）T1213

（B）TP-1015.3-V

（C）T2222

（D）TD1-AB

（A）Retroactive tax method

（B）Tax table method

（C）Lump-sum tax method

（D）Bonus tax method

（A）None of the above

（B）There is no expectation of work to be performed by the employee

（C）The employee continues to accrue benefits in the organization's pension plan

（D）The employee retains the right to be recalled to work

（A）Full-time employee went on 6 weeks' unpaid leave of absence

（B）Employee's earnings fall to 40% of their normal weekly earnings

（C）Employee is laid off and will not be recalled

（D）A business is sold and the new owner retains all employees and payroll records with no loss of earnings

（A）Defined contribution pension plan

（B）Registered Retirement Savings Plan

（C）Defined benefit pension plan

（D）All of the above

（A）Canada/Quebec Pension Plan contributions, Employment Insurance premiums and income taxes

（B）Employment Insurance and Quebec Parental Insurance Plan premiums and Northwest Territories
/Nunavut payroll taxes

（C）Canada/Quebec Pension Plan contributions, Quebec Parental Insurance Plan premiums, income taxes and Northwest Territories/Nunavut payroll taxes

（D）Canada/Quebec Pension Plan contributions, Employment Insurance and Quebec Parental Insurance Plan premiums, income taxes and Northwest Territories/Nunavut payroll taxes

（A）Performance bonus

（B）Vacation pay when no time was taken

（C）Directors' fees

（D）Retroactive adjustment