Question 1 :

Émilie Gagnon’s remote-work payroll file is using Ontario tables because she lives in Kingston. Her written agreement says she is attached to the employer’s Calgary establishment, which directs her work, provides instructions, and issues her pay. What should be corrected before sign-off?

Use Alberta as the province of employment for payroll deductions

Keep Ontario because the province where Émilie physically works from home determines province of employment

Keep Ontario because a remote employee must regularly attend Calgary before the employer’s establishment can control province of employment

Keep Ontario until HR formally transfers her to the Calgary establishment in the payroll system

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Question 2 :

Laroche Marine Ltd. is a threshold 1 accelerated remitter. The file shows source deductions for March 16 to March 31, 2026 were paid on April 10, 2026, and staff marked the remittance late because all March deductions were said to be due by March 25. Which revision is required to the review note?

Reclassify it as on time because the March 16 to March 31 period was due on April 10, 2026

Reclassify it as on time because threshold 1 remitters may settle all March deductions by April 15, 2026

Keep it late because both March remitting periods had to be paid by March 25, 2026

Keep it late because accelerated remitters must follow the voucher cycle rather than the statutory remitting periods

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Question 3 :

Maple Ridge Custom Millwork has two payroll accounts, RP0001 and RP0002, under the same business number. Staff prepared one combined 2025 T4 Summary covering slips from both payroll accounts and attached a tab that reconciles the totals by account. What should the reviewer require?

Keep one combined T4 Summary because both payroll accounts sit under the same business number

Split the filing into separate T4 returns, each with its own T4 Summary for the relevant payroll account

Keep one T4 return but attach separate supporting schedules for RP0001 and RP0002

File separate T4 slips by payroll account but keep one consolidated T4 Summary

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Question 4 :

During a payroll correction review, the annual T4 totals agree to the general ledger payroll liability balances. The file, however, has no employee-level schedule showing how a source-deduction over-remittance from March 2025 was carried forward against later remittances in the same year. What prevents the correction file from being signed off?

Nothing further is needed because annual reporting and ledger totals already agree

The carryforward of the over-remittance is not yet supported by a payroll-record trail

Only a management explanation is needed because the over-remittance does not affect employee records

Only bank-date evidence is needed because the year-end remittance balances reconcile

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Question 5 :

After filing the 2024 T4 slips, Lucie Parent receives a payroll assessment showing EI was under-deducted for one employee in 2024. The client wants to recover the entire assessed amount from the employee's next pay by increasing income tax withholding. What should the reviewer conclude?

Recover both the employee and employer shares from the next pay and use extra income tax withholding to absorb the shortfall

Recover only the employer share from future pay and leave the employee share to the employee's personal return

Remit only the employee share now and wait for CRA to bill the employer share separately

Remit both shares now and recover only the employee share from later pay without using income tax withholding to cover the EI shortfall

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Payroll & Information Reporting

Émilie Gagnon’s remote-work payroll file is using Ontario tables because she lives in Kingston. Her written agreement says she is attached to the employer’s Calgary establishment, which directs her work, provides instructions, and issues her pay. What should be corrected before sign-off?

MCQ

0

5

Laroche Marine Ltd. is a threshold 1 accelerated remitter. The file shows source deductions for March 16 to March 31, 2026 were paid on April 10, 2026, and staff marked the remittance late because all March deductions were said to be due by March 25. Which revision is required to the review note?

MCQ

0

5

Maple Ridge Custom Millwork has two payroll accounts, RP0001 and RP0002, under the same business number. Staff prepared one combined 2025 T4 Summary covering slips from both payroll accounts and attached a tab that reconciles the totals by account. What should the reviewer require?

MCQ

0

5

MCQ

0

5

After filing the 2024 T4 slips, Lucie Parent receives a payroll assessment showing EI was under-deducted for one employee in 2024. The client wants to recover the entire assessed amount from the employee's next pay by increasing income tax withholding. What should the reviewer conclude?

MCQ

0

5