Question 1

Ronda earns $12.50 per hour and worked 40 hours this week. Calculate her Canada Pension Plan (CPP) contribution for this weekly pay period.

Options :

A : $23.18

B : $25.75

C : $27.40

D : $29.90

Answer: B

Question 2

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.

Options :

A : $30,500 non-eligible portion

B : $31,250 non-eligible portion

C : $32,000 non-eligible portion

D : $33,500 non-eligible portion

Answer: C

Question 3

The employee–employer relationship is deemed to be severed when:

Options :

A : The employee continues to accrue benefits in the organization’s pension plan

B : The employee retains the right to be recalled to work

C : There is no expectation of work to be performed by the employee

D : None of the above

Answer: C

Question 4

When would a Record of Employment be issued for an employee paid mainly by commission?

Options :

A : An employee mainly paid by commission is not entitled to receive a Record of Employment

B : When the employee has not earned any commission after six months

C : When the employment relationship has been severed

D : When the employee has had seven consecutive calendar days without both work and insurable earnings

Answer: C

Question 5

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?

Options :

A : April 13 of the current year

B : May 4 of the current year

C : Block 11 would not be completed

D : None of the above

Answer: A

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