Vacation pay in Québec is calculated on the employee’s remuneration earned during the reference period, not just base wages. A moving allowance is treated as part of that remuneration because it’s paid as part of the compensation for performing work, not simply as a reimbursement of moving expenses. Because it adds to the worker’s compensation, it increases the amount used to calculate vacation pay. This broader view of earnings means moving allowances are included in the vacation pay calculation.

The concept being tested is who is eligible for QPP withholding based on age. In Québec, contributions are withheld from employees who are 18 years of age or older and who are in pensionable employment. This starts at 18 and continues while the person is working in a position that is pensionable, up to the point where contributions stop (typically around age 70). That’s why the correct choice identifies workers aged 18 or older as the group included for QPP withholding. For context, a 17-year-old would not have QPP withheld, a 22-year-old would, and a worker beyond the upper age limit would no longer have contributions withheld.

External stakeholders are those outside the organization who have an interest in payroll outcomes and rely on the organization to meet obligations like accurate pay and timely invoicing. Vendors fit this description because they provide the services and products that support payroll operations—such as payroll software, outsourcing services, and benefits administration—and they interact with the company from the outside. They are paid by the organization and depend on proper processes, but they are not part of the company’s internal management or workforce. Internal stakeholders, like HR staff and the CFO, are part of the organization and directly involved in payroll governance and decision-making, while employees are the recipients of payroll and are also internal. Therefore, among the options, vendors are the external stakeholder.

Health care funding in Canada is mostly provided by broad tax revenues, but some provinces also use health premiums as a funding source. The material states that Newfoundland funds health care through premiums, so that statement is true within the context of the course content. The other provinces are described as funding health care through general tax revenue rather than premiums, which is why those options don’t fit the material. Keep in mind that the exam reflects the material’s framing, not necessarily current real‑world policy in all jurisdictions.