Pass your actual test at first attempt with National Payroll Institute PF1 training material
Updated: Nov 12, 2026
No. of Questions: 75 Questions & Answers with Testing Engine
Download Limit: Unlimited
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| Certification Vendor: | National Payroll Institute |
|---|---|
| Exam Name: | Payroll Fundamentals 1 |
| Exam Number: | PF1 |
| Passing Score: | 65% |
| Exam Price: | $499.00 – $649.00 CAD |
| Real Exam Qty: | 73–75 |
| Related Certifications: | Payroll Compliance Legislation Payroll Fundamentals 2 |
| Certificate Validity Period: | 3 years |
| Exam Format: | Multiple-choice, Fill-in-the-blank, Case studies |
| Available Languages: | English |
| Exam Duration: | 120 minutes |
| Recommended Training: | Official PF1 Online Course |
| Exam Registration: | National Payroll Institute Registration |
| Sample Questions: | National Payroll Institute PF1 Sample Questions |
| Exam Way: | Remote online proctored exam; available via online, classroom, or challenge options |
| Pre Condition: | Successful completion of Payroll Compliance Legislation (PCL) course/exam |
| Official Syllabus URL: | https://payroll.ca/certification/payroll-fundamentals-1 |
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Individual Pay Calculations | 40% | - Non-regular earnings
|
| Topic 2: Communication and Compliance | 10% | - Accuracy and documentation
|
| Topic 3: Termination and Special Payments | 30% | - Termination payments
|
| Topic 4: Record of Employment (ROE) | 20% | - ROE completion requirements
|
Raminder was hired in January 1997. He was fully vested in the organization's pension plan at the time he received the retiring allowance. His employment was terminated on May 1, 2006 and he was paid a
$10,000.00 retiring allowance. Calculate the eligible portion of the retiring allowance.
Correct Answer: C 🗳️
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By the authority of which Act can the Canada Revenue Agency garnish the wages of an employee who has failed to pay Employment Insurance premiums, Canada Pension Plan contributions, or income tax deductions?
Correct Answer: C 🗳️
Explanation: Only visible for Exam-Killer members. You can sign-up / login (it's free).
Which pension plan requires the services of an actuary to study and forecast future needs of the plan to ensure the plan remains sufficiently funded to provide employees with their retirement benefits?
Correct Answer: A 🗳️
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Charmaine's employment was terminated by her employer on April 13 of the current year. Charmaine had worked for her employer for 3 years and was paid 3 weeks of legislated wages in lieu of notice and two weeks' vacation pay with her final pay. What date should be recorded in Block 11 on Charmaine's Record of Employment?
Correct Answer: A 🗳️
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Anne Massy works for Liberty Promotions in Nunavut and is provided with a company-leased automobile.
The automobile was in Anne's possession for 365 days. Of the 34,134 kilometres driven, 15,805 kilometres were for business purposes. The monthly lease cost of the vehicle was $198.60, excluding GST calculated at
5%. Anne requested in writing that Liberty Promotions use the optional operating cost method if all conditions apply. She did not reimburse the company for any of the expenses associated with the automobile.
Calculate Anne's annual automobile taxable benefit.
Correct Answer:
$7,900.10
Explanation:
Anne has both an automobile standby charge (because the car was made available) and an operating expense benefit (because the employer paid operating costs and she did not reimburse).
1) Standby charge (leased auto): Lease cost for standby charge purposes includes GST and excludes insurance.
Monthly lease incl. GST = $198.60 × 1.05 = $208.53.
Standby charge per month = 2/3 × $208.53 = $139.02.
Days available ÷ 30 = 365 ÷ 30 = 12.17, rounded to 12.
Annual standby charge = $139.02 × 12 = $1,668.24.
2) Operating expense benefit: Personal km = 34,134 # 15,805 = 18,329.
Optional method requires the automobile be used primarily (>50%) for business; Anne's business use is under
50%, so the optional method does not apply and the fixed rate must be used.
Fixed rate (2026) = $0.34/km # 18,329 × 0.34 = $6,231.86.
Total taxable benefit = $1,668.24 + $6,231.86 = $7,900.10.
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