8. Workers' compensation premiums are: (LO2) a) Calculated on T4 employment earnings b) Calculated on assessable earnings as defined by the jurisdiction c) Calculated on earnings up to the annual maximum pensionable earnings for the CPP d) Calculated on earnings up to the annual maximum insurable earnings for EI purposes 9. Employer health taxes are: (LO2) a) Calculated on T4 employment earnings b) Calculated on taxable earnings as defined by the jurisdiction c) Calculated on earnings up to the annual maximum pensionable earnings for the CPP d) Calculated on earnings up to the annual maximum insurable earnings for EI purposes 10. As part of preparation for the new year: (LO3) a) Upgrades to software must be tested for accuracy and compliance b) Updates to tax tables must be tested for accuracy and compliance c) Balances related to employee liabilities, such as accrued vacation pay, must be validated d) All of the above 11. A checklist of activities for the year-end process: (LO3) a) Reduces the likelihood of reporting errors or omissions b) Helps ensure that all necessary steps are completed to finish the year-end process successfully c) Increases the likelihood of the new-year payroll processing be done without errors d) All of the above 12. As part of the preparation to complete the current year payroll records: (LO3) a) Taxable benefits are checked for completeness and accuracy b) Any necessary forms are available in advance c) Planning for coordination