Pass the National Payroll Institute Payroll Fundamentals PF1 Questions and answers with Dumpstech

In payroll, deductions are applied in a priority order so employers satisfy mandatory legal obligations first. CRA collection tools such as a Requirement to Pay (RTP) and a Demand on a Third Party (DTP) are legal/garnishment-type deductions. CRA explains that a Requirement to Pay directs a third party (often the employer) to send amounts otherwise payable to the employee to the CRA, and the employer must comply.

Company pension contributions (where participation is required as a condition of employment or under a plan/collective agreement) are generally company-compulsory deductions—important, but they come after statutory and legal deductions. Voluntary insurance coverage is a classic voluntary deduction (the employee chooses it; it is not legally required). Voluntary deductions are normally taken last because they must not interfere with statutory/legal withholding obligations.

So among the options, voluntary insurance coverage is the one that would be withheld last in the order of priority.