Payroll looks like arithmetic right up to the first taxable benefit. Then a single employer-paid premium has to be tested three separate ways — is it taxable, is it pensionable, is it insurable — and each answer changes a different line of the remittance. An Introduction to Payroll Administration, Third Canadian Edition by Alan Dryden is organized around exactly those distinctions, and they are what a payroll paper examines far more often than the multiplication.
Why this test bank helps
This is a subject of narrow rules with narrower exceptions, and rules are learned by being applied and corrected rather than read. Each question here carries a written rationale naming the rule and the exception it turns on — why one payment is insurable but not pensionable, why a deduction stops at an annual maximum, why a remittance falls due on one date rather than another. That is the level of detail the questions are written at.
What’s inside
- Questions arranged chapter by chapter across the third Canadian edition, in the book’s own order.
- Multiple choice, true/false and short computational items reflecting a payroll paper’s mix.
- A written rationale under every question, naming the rule and the exception it depends on.
- Coverage of the compliance and reporting chapters as well as the calculation material.
- One organized PDF, downloadable the moment checkout completes.
Topics covered
- Employment status — employee or independent contractor, and the payroll obligations each status creates.
- Canada Pension Plan contributions — pensionable earnings, the annual exemption, maximums and the employer match.
- Employment Insurance premiums — insurable earnings, the employer multiple and amounts that are not insurable.
- Income tax withholding — the TD1 forms, claim codes and the methods used to deduct at source.
- Taxable benefits and allowances — automobile benefits, employer-paid premiums, and the three tests applied to each.
- Employment standards — vacation and statutory holiday pay, overtime and termination entitlements across jurisdictions.
- Remittances and reporting — remitter types, due dates, the record of employment and year-end information slips.
- Payroll accounting — journal entries from the payroll register, employer costs and accrued liabilities.
Who it’s for
Students on a Canadian payroll administration or human resources course using the third Canadian edition, including candidates working toward a payroll designation who want practice on the compliance detail.
How to use it (the right way)
Work a block closed-book, then check — and for every benefit question, state all three tests aloud before you look, not only the one the question asked about. Repetition on the classification items is what makes them fast enough to be worth marks. This is a study aid, to be used in line with your institution’s academic-integrity policy: for preparation and self-testing, never a shortcut around the coursework.
Sample question (shows the format — your download contains the full set)
Q. An employer pays the premium on a group term life insurance policy covering an employee. How is that premium treated for payroll purposes?
- A. Not a benefit at all, because the employee receives no cash
- B. A taxable benefit that is pensionable but not insurable
- C. A taxable benefit that is both pensionable and insurable
- D. A non-taxable benefit, in the same way as an employer-paid private health plan premium
Answer: B. Employer-paid group term life coverage is a taxable non-cash benefit, and non-cash taxable benefits are pensionable, so the amount enters pensionable earnings. It is not insurable, because premiums are charged only on insurable earnings paid in cash. A ignores the rule that a benefit does not have to be cash to be taxable. C applies the insurable test wrongly, and D describes a private health services plan premium, which is a specific exclusion and not comparable here.
Edition & format
- Matches: An Introduction to Payroll Administration, Third Canadian Edition, by Alan Dryden (ISBN 9781259654725).
- Format: Digital PDF, delivered instantly after checkout.
- Access: Lifetime — re-download from your account at any time.
Payroll rates and thresholds are updated each year and chapters are renumbered between editions. Please confirm the edition and ISBN above match your course before you buy.
Frequently asked questions
Which edition does this cover? The third Canadian edition, ISBN 9781259654725. Other editions revise the rate tables and renumber chapters, so they are listed separately.
How is the file delivered? As a download available the second checkout completes, stored in your account so you can retrieve it again later.
Is there an explanation under each item? Yes. Every question has a written rationale, including the classification items where the reasoning matters more than the number.
Is a test bank allowed as study material? Used as practice it is an ordinary revision resource. Follow your institution’s academic-integrity policy and never carry it into an assessment.
See more study material for this subject in Accounting Test Banks.
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