≡ MENU

MCQs Papers Definitions Flashcards

MCQs
Papers
Definitions
Flashcards

Categories

Home—›
Tax Law

Tax Law MCQs

?

What percentage of employed Canadians who pay income taxes are subject to federal regulation as opposed to provincial regulation?

10 percent
15 percent
25 percent
50 percent

?

Sofia is a bank manager. What would be the most likely result if Sofia becomes injured in the course of her employment?

The nature of her employment relationship will be determined according to its duration.
She will be protected and compensated by federal legislation.
She will be protected and compensated by provincial legislation.
Special public sector employees' legislation will protect her interests.

?

Yula is a freelance writer who has been hired as a independent contractor to produce three articles for a news magazine. Which of the following is an ...

Yula does not have to give notice in the event she wishes to resign her position.
Independent contractors have the freedom to determine their own wages.
The magazine will be vicariously liable if Yula commits a tort while performing the contract.
Independent contractors do not have certain statutory rights and benefits that are typically conferred on employees.

?

What commonality exists in the employment relationships between an employer and an independent contractor and an employer and employee?

Both are short-term and temporary in nature.
Tax savings and flexibility can be derived from either relationship.
Both involve a master.
Work and services are exchanged for remuneration.

?

A court has decided that work performed by an individual was NOT integral to the business. Which of the following is strongly supported by this findin...

The worker is an independent contractor.
The worker is an employee.
The employer is vicariously liable for the torts committed by the individual.
The employer must pay the individual statutory employment benefits.

?

Tara is a website designer and has arranged to meet with Barb at a coffee shop to discuss a website Barb's company would like pay Tara to design....

Barb will assume vicarious liability for Tara's torts.
Barb will be obliged to remit payroll taxes from Tara's earnings.
Tara's work will be integral to the business.
An independent contractual arrangement will be drawn up.

?

Six months ago, Mr. Black was hired to manage Tamara's department. Since then, she has reported two incidents of sexual harassment to her human r...

Employer liability for negligent hiring is the incentive for the prevention of such torts.
Tamara is simply responding in a personal capacity to a perceived affront.
Employees who hold management positions are exempt from vicarious liability.
Employers lack sufficient ability to control the conduct of managers.

?

A judge is hearing a matter involving a claim for damages by an employee. The plaintiff alleges she suffered harm in the course of performing her empl...

Claims alleging an employer’s negligent hiring must prove fault by that party.
Vicarious liability for negligent hiring relieves the errant employee of liability.
Proof of an employer fault isn't required for vicarious liability for employees.
An employer's vicarious liability for negligent hiring is a strict liability in law.

?

A machine shop owner relies on his existing employees to source out new potential employees, and most of his employees are now from the same identifia...

systemic discrimination
direct discrimination
reverse discrimination
bona fide discrimination

?

In Canada, matters such as criminal record, ancestry, and political beliefs are all examples of prohibited grounds of employment discrimination. Which...

all Canadian employment legislation
legislation in Ontario and Quebec
legislation in Manitoba and the Yukon
legislation in some jurisdictions

?

Is a requirement that an individual possess a valid driver's licence a bona fide occupational requirement?

yes, unless the employee or job applicant is disabled
only if it was adopted in good faith for a legitimate business purpose
no, because it discriminates against individuals with disabilities
no, because it is a form of systemic discrimination

?

Although he has appropriate skills and training, Ranjit has been turned down for a job opening at a construction site because he cannot remove his tur...

adverse effects discrimination based on a bona fide occupational requirement
systemic discrimination on the basis of religion or creed
no duty to accommodate on the part of the employer
direct discrimination not based on a bona fide occupational requirement

?

Which of the following is an emerging legal category of worker?

equity employee
dependent contractor
distinct contractor
independent employee

?

What is the most common defence to an allegation of employment-related discrimination?

approved affirmative action
approved employment equity plans
bona fide occupational requirement
group insurance or pension plans

?

Which of the following qualifies as a BFOR?

The circumstances involve a person disabled by mental illness.
An employee has satisfied the onus placed on him of proving the qualification.
Accommodation is demonstrated to be possible for a disabled person.
A legitimate business purpose and good faith occasioned its adoption.

?

Which of the following might an employer have relied upon in its successful bid to convince a human rights commission that it would incur "undue hards...

evidence that the employer would have to modify its workplace rules
evidence that it was acting in good faith
evidence that accommodation will require an outlay of cash
evidence that accommodation will pose a health and safety risk

?

Marjorie and Jean, human resource managers, are meeting to discuss the possible reaction of other employees to Hector, who has recently become blind. ...

to prove undue hardship relating to the guidelines for the productivity of the organization
to accommodate employees with special needs
to prove the impossibility of accommodating special needs
to follow the Supreme Court guidelines regarding what constitutes

?

Which of the following groups is protected by the Employment Equity Act?

women, visible minorities, disabled people, Aboriginal peoples
women, children, disabled people, Aboriginal peoples
visible minorities, the elderly, and women
visible minorities, women, and religious minorities

?

What governing body was given the role of enforcing employment equity legislation?

the Canadian Human Rights Commission
provincial human rights commissions
the Supreme Court of Canada
the Canadian Employment Standards Commission

?

Which of the following is a feature of Canada's Employment Equity Act?

targets underrepresentation of particular groups in workplaces of 10 or more employees
targets underrepresentation of particular groups in workplaces of 100 or more employees
targets reverse discrimination in workplaces of 100 or more employees
targets reverse discrimination of particular groups in workplaces of 10 or more employees

?

Rose's lawyer obtained compensation for her loss of income, emotional stress, and expenses incurred in finding a new job. Rose hadn't contem...

negligent hiring
inducing breach of contract
breach of oral promise
systemic discrimination

?

Hamal asked Rolene to a lunch meeting. During lunch, he suggested Rolene would enjoy better remuneration and opportunities for advancement with his co...

Rolene is obliged to give adequate notice of termination to an employer.
Rolene’s ability to work for competitors is limited by restrictive covenants.
Rolene owes fiduciary obligations to her past employer.
Rolene’s past employer may sue Hamal for inducing breach of contract.

?

In the case of RBC Dominion Securities Inc. v. Merrill Lynch Canada Inc., 2008 SCC 54, the court stated that "the duty does not necessarily extend to ...

the duty to give notice
the duty not to compete
the duty of confidentiality
a fiduciary duty

?

Which of the following rights is typically set out in employment standards legislation?

the right to freedom from discrimination
the right to unionize
the right to vacations and vacation pay
the right to safe working conditions

?

Which of the following would be most influenced by the distinction between an employment contract with a specified period and an employment contract w...

indefinite-term contractual arrangement
termination of employment arrangement
duration of fixed-term contract
oral or written form of employment contract

?

Which of the following is a unique feature of an employment contract involving the inclusion of benefit packages, job descriptions, and company rules ...

inclusion by implied terms
inclusion by express terms
inclusion by actual agreement
inclusion by reference

?

Marne's contract states her employment arrangement is for one year, while Brelle's contract is silent on that point. In what way are Marne&#...

Brelle must give notice of termination.
Marne is an independent contractor.
Brelle is casual employee who is not entitled to notice of termination.
Marne must give notice of termination.

?

Which of the following most strongly supports the use of written employment contracts?

The law requires employment contracts to be written.
Written terms override terms implied by law.
The law abrogates the parties' ability to tailor the contract.
Written terms introduce certainty in the relationship.

?

After the amalgamation of Satellite Sounds Ltd. with RMK Broadcasting Inc., human resource managers were assigned the task of changing job duties and ...

the recital of management rights in employment contracts
company policies or reference to the employee policy manual
the employer's right to define the description of the work to be performed
the employer's defined ownership of intellectual property

?

Which of the following is a key purpose of workers' compensation legislation?

to provide a mechanism for enforcing employment standards
to permit injured employees to sue their employers
to provide a type of no-fault insurance scheme
to permit injured employees to sue careless co-workers

?

What is the role of the term "compensation" with respect to the essential content of an employment contract?

it refers to salary, wages, overtime, and pension
it refers to wages, bonuses, and salary
it refers to salary, vacation pay, and pensions
it refers to salary, wages, and vacation pay

?

A senior commercial secretary worked 18 overtime hours on a large commercial deal. Her request for overtime pay was denied. The lawyer indicated that ...

The lawyer's position is enforceable.
The lawyer’s position is unenforceable.
Overtime must be paid at 1.5 times the minimum wage.
Managers and supervisors are not entitled to overtime pay.

?

A human rights commission found that Maria's conduct toward a co-worker constituted harassment. What, if any, implications might this decision ha...

The employer must terminate Maria's employment.
The employer is vicariously liable for Maria’s conduct.
Her employer will escape liability if it can prove it had no knowledge of Maria's conduct.
There will be no negative implications for Maria's employer.

?

With respect to employment standards legislation, what is a valid difference between jurisdictions with respect to bereavement and sick leave?

Employees are entitled to be paid during leaves.
Time taken for leaves may be deducted from vacation time.
Wages paid for leaves may be reduced by 1.5 percent.
Payment for bereavement or sick leave is optional.

?

Nabamie's job involves investigating complaints and, when necessary, issuing orders requiring compliance with the law. What is Nabamie's occ...

Court of Queen's Bench judge
employment standards officer
small claims court officer
Labour Standards inspection officer

?

Which of the following is one of the purposes of occupational health and safety legislation?

to prevent civil suits by workers against employers
to allow workers to sue employers who do not ensure safe workplaces
to allow workers to participate in safety issues
to allow workers to receive compensation for workplace injuries

?

What body of law has been amended to impose a new legal duty on organizations and individuals to protect the health and safety of workers?

the federal Employment Standards Act
provincial employment standards legislation across Canada
the Criminal Code of Canada
each province's workers' compensation legislation

?

What commonality do casual workers, some part-time workers, and agricultural workers share?

exclusion from entitlement to employment insurance benefits
exclusion from entitlement to paid sick or bereavement leaves
exclusion from entitlement to be paid for working overtime
exclusion from entitlement to workers' compensation benefits

?

What legislation is based on the basic concept that the employer and employee contribute to a fund that provides insurance against loss of income?

the Employment Insurance Act
various workers' compensation acts in all provincial jurisdictions
the Employment Equity Act
the Canadian Charter of Rights and Freedoms

?

What would a legal risk manager say offers the strongest support for an employer developing and implementing a workplace harassment policy?

The employer’s liability remains intact, but penalties will be less or nonexistent.
The employer will be relieved from vicarious liability for offending the employee's actions.
The employer's prima facie interest in workplace safety mitigates the risk of loss.
The employer's quick and effective response cancels negligent hiring liability.

?

Which of the following would be most strongly supported by the need for an employer to establish the lack of consent to a prohibited act, its reasonab...

negligent hiring defence
negligent death defence
BFOR defence
due diligence defence

?

According to the Supreme Court of Canada in Communications, Energy and Paper workers Union of Canada, Local 30 v. Irving Pulp & Paper, Ltd., 2013 SCC ...

only after a fatal accident
when an employer has warned workers before hiring of the company's testing policy
when an employer has designed a policy in order to reduce workplace accidents
when there has been an accident or near miss, and the employer has reasonable cause to believe alcohol was a factor

?

Which of the following must private sector employees be concerned with, regarding their personal information?

the duration that personal information is retained by an employer
the designation of a personal information supervisor
security safeguards implemented to protect their personal information
the employer’s control, collection, and use of their personal information

?

According to the Federal Court of Canada, what question must be asked at step 3 of the test used to determine the appropriateness of video surveillanc...

Is the measure necessary to the specific needs?
Is there a less invasive way of achieving the same end?
Is it likely to be effective in meeting that need?
Is the loss of privacy proportionate to the benefit gained?

?

The Prairie Clerical Workers Union has just received recognition as the bargaining agent for a group of employees. What action would the union preside...

substantive collective bargaining efforts to secure a collective agreement
voluntary certification of the union by the group's employer
voluntary bargaining in good faith with the party of the employer
a legal strike to demonstrate the substantive increase in bargaining power

?

Which of the following must employers do in order to comply with PIPEDA and similar provincial legislation?

designate a personal information supervisor
have employees sign releases
ensure records are kept indefinitely
avoid collecting the name, title, and business address of individuals

Home

Copyright © 2015 accountingMCQs.com | All Rights Reserved