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Multiple choices: Please highlight your answers.

$1.$ Canada Pension Plan contributions must $be$ withheld from which $of$ the following:

$a.$ employees $in$ pensionable employment who have reached the age $of18$ but are

under the age $of70$

$b.$ all employees who are paid a salary

$c.$ employees who are considered $tobe$ disabled $by$ either Service Canada $or$ Retraite $Qubec$

$2.$ Which $of$ the following types $of$ employment $is$ subject $to$ Canada Pension Plan

contributions?

$a.$ employment $of$ a person $18$ years $of$ age $or$ over who has pensionable earnings

$b.$ employment $of$ a ticket taker who only works for three days $at$ the summer fair

$c.$ employment $as$ a teacher $on$ exchange from India

$3.$ Which $of$ the following payments and benefits $is$ subject $to$ Canada Pension Plan

contributions?

$a.$ Winona received $a$ $$100$ gift certificate from her friends $at$ work for her birthday

$b.$ Stephan received $a$ $$100$ tip $at$ the restaurant where $heis$ head waiter and the restaurant determined the amount $of$ the tip

$c.$ Harold took a one$-$year unpaid leave from his job $to$ travel

$d.$ Betty received a payment $of$ $$75$ from her employer $as$ a reimbursement for office supplies she had purchased from her own money

$4.$ Jennifer Alexander turned age $18on$ September $14.(2023CPP$ Annual Maximum Contribution $(Employe\frac{e}{E}$mployer$)-$ $$3,754\mathrm{.}45)$

$a.$ When will her Canada Pension Plan contributions commence?

$b.$ Calculate Jennifer$s$ prorated annual maximum Canada Pension Plan contribution, showing all work.

$5.$ Grant Trudel was considered $tobe$ disabled $by$ Service Canada $in$ May. $(2023CPP$ Annual Maximum Contribution $(Employe\frac{e}{E}$mployer$)-$ $$3,754\mathrm{.}45)$

$a.$ When will his Canada Pension Plan contributions cease?

$b.$ Calculate Grant$s$ prorated annual maximum Canada Pension Plan contribution, showing all work.

$6.$ Keith Tucker earns $$2,000\mathrm{.}00in$ insurable earnings $onabi-$weekly basis. Calculate the Employment Insurance $(EI)$ premiums $tobe$ withheld from his next pay $as$ well $as$ the employer$s$ premium. Keith will not reach the maximum annual $EI$ premiums $on$ this pay. $(2023EI$ Rate for Employee $1\mathrm{.}63\%)$

$7.$ Alex has had $997\mathrm{.}4$ deducted $in$ Employment Insurance premiums $to$ date. What would $be$ the withholding for Employment Insurance $on$ his next $bi-$weekly pay $of$ $$3,550\mathrm{.}00?$ Also show the employer$s$ premium, assuming the employer has a reduced Employment Insurance premium rate $of1\mathrm{.}27.(2023EI$ Employee Rate $1\mathrm{.}63\%$ and Annual Maximum Employee Premium $$1,002\mathrm{.}45)$