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National Payroll Institute Payroll Fundamentals 1Exam Sample Questions:

1. Anthony earns $750.00 per week. He has a cash taxable benefit of $25.00 per week. Anthony is exempt from CPP contributions. Calculate the net taxable income for the week.

2. The Canada Revenue Agency form that is completed to allow a commissioned employee to claim non- reimbursed expenses at source is a:

A) TD1X
B) T777
C) TD1
D) TP-1015.R.13.1-V

3. A retiring allowance includes:

A) Bonus or incentive pay
B) Accumulated overtime
C) Payments in recognition of long service
D) Vacation pay

4. An interruption of earnings occurs when there is a period of how many days with no insurable earnings?

A) Five business days
B) Five calendar days
C) Seven business days
D) Seven calendar days

5. Dollar values attributed to something the employer has either provided to an employee or paid for on an employee's behalf are:

A) Benefits
B) Allowances
C) Expense reimbursements
D) Earnings

Solutions: