Exam 4: Canadian Payroll Deductions: CPP and EI Contributions, Exemptions, and Deductions

Your employee is 27 years old and earned $982.15 of pensionable earnings this pay cycle. He is paid monthly in the Province of British Columbia. Calculate his EI deduction.

Your employee is 16 years old and earned $450.15 of pensionable earnings this pay cycle. He is paid bi-weekly in the Province of Ontario. Calculate his CPP deduction.

Your employee is 71 years old and earned $395.52 of pensionable earnings this pay cycle. He is paid weekly in the Province of British Columbia. Calculate his CPP deduction.

Sally Shy is 72 years old and currently collecting Canada Pension Plan benefits. She works part time and earns $13.50 per hour. This pay schedule she worked 19 hours. She is paid bi-weekly in the Province of Alberta. How much is her CPP deduction?

What is the amount of the exemption for Canada Pension Plan applied to a weekly pay cycle?

The following is not an accepted method to calculate the amount of taxes to be with-held.

Freida Too is 52 years old and earns $13.50 per hour. This pay schedule she worked 9 hours. She is paid weekly in the Province of Manitoba. How much is her EI deduction?

Pensionable earnings include allowances paid to purchase safety shoes required on the job for health and safety.

Your employee is 71 years old and earned $395.52 of pensionable earnings this pay cycle. He is paid weekly in the Province of British Columbia. Calculate his EI deduction.

Shannon Fiord is 27 years old, earns $18 per hour, worked 30 hours in the pay cycle and is paid weekly in the Province of Ontario. How much must the employer contribute for CPP on her behalf?

The Canada Revenue Agency acts as the agent to collect Canada Pension, Employment Insurance and Income Tax contributions for all provinces and territories.

What is the amount of the exemption for Canada Pension Plan applied to a semi-monthly pay cycle?