Item 8
Employers in all provinces are obligated to withhold from employment earnings:
• CPP contributions, income taxes, and WSIB premiums
• Employment insurance premiums, WSIB premiums, and income taxes
• CPP contribution, income taxes, and health taxes
• CPP contributions, employment insurance premiums, and income taxes
• CPP contributions, employment insurance premiums, and health taxes
Item 9
Canada Pension Plan contributions are calculated as a percentage of every dollar earned by
employed Canadians.
True False
Item 10
Pensionable earnings for the pay cycle are generally the same as gross earnings plus:
• Non-taxable allowances
• Safety shoe allowances
• Retiring allowances
• Severance pay
• Premiums for group life insurance
Item 11
To calculate employment insurance premiums subtract the annual exemption from the insur-
able earnings and apply the premium rate.
True False
Item 13
Employers may apply for a reduced employment insurance factor based on the employer
providing:
• Short-term disability insurance
• Records of employment
• Parting gifts
• Notice of termination
• Explanations of layoffs
Item 12
Employees in Quebec must also pay:
• RUSS
• EHT
• OHIP
• QPIP
• CPIP