From 06cb9be0e3c788d99dcc1bd65c3fb6b67462b590 Mon Sep 17 00:00:00 2001 From: Alexandre Bobkov Date: Sat, 23 Aug 2025 03:04:28 -0400 Subject: [PATCH] compliance --- docs/build/doctrees/2_compliance.doctree | Bin 81800 -> 128307 bytes docs/build/doctrees/environment.pickle | Bin 63057 -> 63589 bytes docs/build/html/2_compliance.html | 307 ++++++++++-- docs/build/html/_sources/2_compliance.rst.txt | 284 ++++++++++- docs/build/html/index.html | 15 +- docs/build/html/searchindex.js | 2 +- docs/build/simplepdf/.buildinfo | 2 +- docs/build/simplepdf/index.html | 473 ++++++++++++++++-- 8 files changed, 996 insertions(+), 87 deletions(-) diff --git a/docs/build/doctrees/2_compliance.doctree b/docs/build/doctrees/2_compliance.doctree index 9d78dd9caa734eee11ed4eeb48460cd4a6d95a6f..12f16b432ca32e6974d1c4b59f6ca33ff50906f0 100644 GIT binary patch literal 128307 zcmeIb3z%HzT_0>mmSv4>`4)xvmYgO|yi#^n7t42ok!9JIZAoiMjyELsa(3qI&e@%r zGoCY})jD5pPsvC0Wj^?5Hld;ELxF}6%0r;!Y1)QBc|s_KFF=5%kW%_JZ7FSOQYbBu zOZk4k|9d@WW_D*rtEjB&ezkH%XGaVwkR za*Ablwv?)2n&LzJzPTRO)Nj|6+YR@}Tv%FaM)SO;-PzI#7x>j`Wqak;%C^dFl}(k~ zJCE$HB(-RFSdC8aKC&|1Ocnu)boarq9+u;a>rAf+H;kH0=5I*_2z@lEhj5cAkPegv4VIL9^fU`c4PIhX;q?n=7{qTbFF1N$#U1<-qi*REEh z)@(HfvKg8-XvS0J7qf9Is(Igbo;gSB`3{5CmA4Dk@93OZ>rG#I&qqeuyF0TNhCj1y zIJ56sk3?ql0rTQ#*SffKwK{;+&Xq+Wt`pv!$JV-&lz7Cu*x-?cVds8JVnCZ%NGgjG z{V2{5(&!Ix5PtXY5Wd!Qj6gf+CtxP$FXhw~5Lb z67V-)C=`QAvK-XH`U-w&H&aDRU^jACGX-a=gekz~LCldC?9vksjax`=5pf z?9DxQ^Zh5ON{TWVgw-@5tIcSHP=2tD`ht=R2dAeg7nGV0wUhk592`0vG@4N@ZrAX4 zGb)s$a=X-u%9D6nEpFjAxvUvAlBWET;)@sCF@?n3N>Gg!;J< zJWQZundddvPGOm)X+Q%l744qvr2AP91}DSQK-cD}xP%LNppPh&4Pa!!1gWJ{1+Fu5 zS?2MO(kT>Mh-@q{*mqA*i>p;yB~GnQC+&(N{N8G|as4FUR!Eu)VLg6H5CFSKf?5={ zxSJRn`dl?$(BC-ayM+a(D=F0Iso+ppsst-gUz}l60uX2$7Q#lOnVgPmVJoVx1b5!O zZ+|dnR~9TZ6MzTL(z}jMm*O-E$}rLK304or5?1G_cKDFvlJVG6alI604kZngHbc}t z1v3?v7xkIBq}>Yc+&i_;z8hvGbe-j-xx|AihbvP7;fn*mD=pMwz>=U7P~b&1*e@VD zW5))|ajT-W9@r`bg-1Y|&=%T?p74F8nY0%w1w5eEuE!;TTgAJY<>Yn+tG3Jjk zKa2S^K8M16u~siF?6)#xaT7d(!;6tu_YxzW;$z?uAVn|?!#hCi;9z80!c%CUmB9l+ zvev7!d!4%ky#9S|@i&gN_}6)hcV_6%7r|77TZ8+Ew@pc)uuLx$I6RzP#cKGPk+BO@Kb8v)Yq7~%+cy*h%y4L%;*YX^9TvH5U) z51VgEt7lMK5vNd`HEoxmE{pF>w8I$jg#b=_QTkx+S*8oUsTPIWit_Y0_{8K!tFgm$ z3RBCV&+9wgQO=EYloKAH{92Y2oAMAAY6-C60ll@J_OEQbg7 zynza%vl@i4my#w7N6IfSWJorV2xQnz8jj%aG$XaOa~F)Hq^x9!)@?;c-dzcswFFiM zu1%qv%ZI_l<0nq;e&WQ*op@BM-Gn(iA6Ib&)bCbYi>4?rcI`SYufYPKmV2Afr;11M zv<*7QsnTl0VbZwG+Rr@jTDS;l1l^m)LA4qz)stn|8hQhiT5!I4Tccbv(#pyqK%&|% zQ^D>9oykCNY!VnLVKK-(+T_@QGP;7eMq_+;bejJJVX2g~>n#|1ddD=|88Pzq3u9xX zL!+m6VnujyjlEoAUWaT|jJGQovwr&KkVp=RP^~88;0fMCnqFcQL zOEBR}?4J;gPKS6(q>RRs`vuWX?nh9}drDf38vx0=V*ckZWfafr4WGG$HzRvtDE#WQ z)lBLOevoaOw=W|Ow`k6^>iFM#hv9#V@8;FFF1|w~Ol3#sQ-;Hd`aBZ3tk2`{><#5| z-tM^(-!ADdXz5ioao1e{!Lop0?MS!LrFeZyfy_k?zVw0XMw>dR~Yic}Zh12nL) zxf{DcU@Qc0K-2$Js%CQ^7D0G$jl z5%gp5&dVL38{>ounmr2tcQt89cvnAHzEu%A9r4>q1KqpdrFKpnI(%;5dRRGMPKKw~ zw}_WT_NcgaCPVcc14l6^$8Aqtm~|LFd7)nKaQ@zraDG2n%RbyWsB@gx@0RO5=XiPn z&@_Mk&GWwobM_bF)$ZJnj&$z#;vAnG;@o+C*ST-&Vib-Z3+_7uC;ub2{`ryCe?QhU zH^lmRy;}d^Vwbr7rUBkz#4fJy7P~Wb2yV$-ffE=!3TY?SwX0L3Qa|T|j$}znrxz6h zmtv%nAk)mbb%S{o28MUFps$V6yTs*6e`i&<1t)qw4mb08^Acn6 zo(f3JMG6=ZfFTe-GQZhAJ=V{>=kQHs&-potDxs%khduT*+Q3<6^LDE2q zA7d8?iyiWJ}etapgkUh}W~uv`{2&mO%gT(Nki!hJ$Vz-uBSBex9%0*NUkIE#T<%(TYq`FWXx)z6IttHW7X zIlJ{Iir6nQeUZJo5WviDQ}a*-ZYi^);xt5tte>`yPc2L+%n*#PfT^g+ye>{9`N^#e zp8IsmM@At`Ui%2hL{&+LEOV_S@OwNU^zU5X#Jr{NK5|CD;;#{eta?T5X8)TU$p7Dw zK>id!{;RliP@9R@e_pQlY^Ixg96)|M|ITfv=jCoA|9+&6JdK6@+aWf>>$^7cpgr)R zaVEdtzjXUOo2NRke0?Oa9KkmK*AQUg^<7}O@2sf7Dioc2M|+OZfkwUE!SKdSqxjN} z0w&kt&OvE}*DDwfZl95^erbSnGWHp-H_DqYR%SLqX*+=Y9A|i`#2l}1C0wSwQ3gr3 zg{ABf&0U4*nIcOVB(cb1rP3ICMW^P7_JW8R*(2)_tX+jH{VK8=loOF^lUW)J9f^J< zbqKhGiV_olmC|UgLEcfTga-=KHE+a?mR&P92w5`KY6v9@j9&d}wWlqY4mgx!nYlzm z14M3J7bK1j_Krjc(^;Im0<9Cu%ueHi{hXCA!VEwu%wy2vm!yvN&i(gH?b$=Exyzo{ zcme?|W-!a!Re=kQ-{1-SX)s~3a1^k?1@+*>5;W<_poU@`g&zU$^Y>55tll~m8~}2) zXrJJt2ln(`h&&B;In-}e`~`$IC@CChqT>23Y&kS@0KF-6Uy2BT^Dhm z1dI;|uW^Q0=Q0H-G@HwCXAT2S421#4V0eqgfUNZB+~laOsPh0Y~rd zupz+x1633} z6&yy2F{_JfpbjV*h$6Gb5l@!l$mL3m8cx%c0ZnO8si?hS`A!tdFU7tah>eOhuc&7d zX6+ms0+CQW$M#fV7!}UD(Yn(iY+*EJ)HmR;sBhXMWj3$XHxYY;>nOUL6_iqOYar?L zJEqL0PRv)&ULu&-|4;d?CPGEP8zWtSckJXbt{C9DiO{?TrBbRsB)GziP_M zVflW`A%^j{&3e2AwDp~Mh|SdeAS$>HqLKziB`t_bsx(rohepAj`|hW{ zIdP|Y&uJ3D&a6hdU#@^^?5{xUqU0$XqKp2>P@pur=sZCAcX6lBnmd;d455Br9-DDu z_>)7Ov(Y#!_MDwcLcL>Xjgtst;1pHuN& zLqGTPOmsBB|H$q5-wd^5YT#eCcZdew%uwtskWXj5AfH;5r_Dv^c!JI8fUxSmfj^~> znlcro9*;%qlW0gH4S1eQn#gf@4&J%LP^b|iZX*V~_kq3lsi4;5t~m^7MaOp=Y`j^v zp<8O}O4*L;)M!?6m%D3hqB4A=>vg$^aiGS%U6 za)P-qMVk@592(VXC9bW=7}UBw&^ZLPqm%z?v3?k>GWF;sLnogEojg}T;(|I=i&-k^ z2l&-YkYB{6QV~1;D0CFuvu2HMVhUNKg$El5E!PX)6U#^nD7AoB6luUIlfU55RA_7O z1N-+Vvg*FTQd3lR{u!9EE#ywHZ||fgF%*5H1CZoSYl(zB293`7C41Rb{%XaOn=yw? z;K0bZbPCOy7UDX4H|CN?_Ay*gW&Q?R6`}hDOMb}>a+FL+Kcrk%3M$wMyM>^eSsj3S zrv153VAWDE%)6DC=1o?F69C|J6uze7YYU*D~_XW-0|)W zI~7m~dLcS=RfSqzmoqYWsrIKTiG-wxose6R*K=z(6hGC|1>(qFt|{732Gmo0C4L)4 z|Cw-DM3;)D4Ct0RV^W-VrUx>Fl#-SDIyC$0`(oLKdVyvb1;9*LTO*VO8?B6#@_d;9-_g;Q zt40ZlzpEb|{YM-peV3xip?jJ|*VJKQU(A8}ByBMuHX-LgP|jUjKv(fd(w%_cF;Z{( ziNR-0uWR@*y?c21K{SliPZTF)KiYJH7sLb|GTTtk&|hXliir3Eyr^D4K8)!pFAMEM ziIRZlOmurBP;Qw*zXVP5jpRozZ_V)i2bB|oJOmy*0 zyc&JU@DI${9i6L)Kx-^;aS~VBILa$~p_*CVP2FhdJ^10XTISPe3%qgo>=;`9Je=## z#NYi8yYZWUpdUl~V-ScjK&`^T79DJv)S zU;D~?R)tT{U1hkEQ#O;^NW+B1E z@n;Yy>)zQi8X=Pn7J8weym^ zndYc+UcufWC#o>(kZo288~9i0LF9_xJw9~Gk8^tH9wT`!$4EAeL(S$MJP;%0YJ`z) z791R6ojtJCa?x*Dk%3!Uov@1RGOQI<&9rhtB6-3DO7loH&~74p_gg{HBl9T zw1VMg5?8sj@F-ZjK)GgU+qLvxj0CR$&YoY=GX-~!1G^3eAICi z_#j4!;QDTn=QlaBK-zL`fa7g&ndD-TWO3Og_GblCor7I%jU z-25F6>wRqRJb%DeTsPq{W$7hyZ8Rb)$2bl;ll)4-Pu;-F*&}yw!z(P>*t)xO{1ykD ze>@U&{$3V3uHf!Bi^1J*fcXb<03Fg#9MdDEp(H(4X)fxSTYLG<-5d#lxgB(R7lV7= zpfe_zz{HTMclmz8^`6Y-_pNdHy}bOs%;kIcta1JQyuQZVWVawimuvJqf9Nc>s~&F4 zoECqRXQ3+h&g!x5biX*#>Ha8A_Y1gl(7GjF|7&u+SKBu^%t_`U@kb64!#&4s{f|f5 z`j25N|6z!&^ZM?s4}+EYt$)kg`cThtTmS2kw*L3Am2V8Obza}K^}Qofm?eVFo?)M$ z0Jvj>8y&=6wRx0a#>W7Gn{el#bi(Tu#GE#n_Y>sXo{_eGWq?yL^?khFXluUQnt2LE zf_c$p+;qx=XX`M0JqPn`Q5pv>Oohj)Z#6{A*_%LVcsegY+<t(#WY03C5?-$ z_ECVnqSWV8l-kf%&HL~iG?5okTo3p@8^#%<)flZd60IChzIP;^{PBML?^;+^C!uvq zNV3oPIb)|;!;K_>0j=%2BqAx^qG*@gLVaAY^y7+Xpg;;Y)NxbE+d`)nG9|XJ(Pp8f zeb8s9$54ajm=nlb5wk9!M7C8yvIL!n7+BCOONOBhVx!zBEnxsT?#et7cW`ldZg>hT zNm4?z;d$`*fx>b$2ZK1W1U!a|1o$0X90oo*5(a*<4+eIA2C+&+3-yGG1~SYs!5+>8 zW`V9G?VujvC?T6fvY|almBK}O4_R*k_%LV0@_aGcTFN9@VSwLxNk?0|b`M_5i8ni}`T0 zu!+Ul^_BO0l==jxLVo2ve^)GCoCx|1%Mg!d@Hi$?Vg#n*7h3s|`Ov1=e2M8(#s%y6 zj&7?3ztTJqM>GsR*Z0dw!Y4jdS;y26;Gv>}q8g+80hy4%Ncyzc$BH>0oNB68l~&@0 z=zVjj&u_LHt&%Xgf^35jiIgJOQ;($kqeV4PwgFIZ2>_BovN2>SMK>0*jtaheBr5oH zh6{f>c7Q|7^w%y8|3#$W4G8!D%>bOENY=vLv3z{R)VJQfr_r zNJWvW{+nyZlB|nIs39?|&5(+m(|Qq-w%8$zK3Zh>%7>g~N+kr6h92uu zC6URw;>DBV2dt(B_JI^m#Hgh!CVu5hn$dFD6gM}&)!y}lnc2v^fgL6t?#ygf+8FV? zQ%uHyS`SbTN59u%+%P`wU+{3%$I;GhClR$Fi;kg864xB|Sr7G^*SM8^Xrz^WF1s@8 zU!J)FUJN!_liuNs%~Wa3Y9BFGA*0``){YV8jsbI3Vl&GFO0aO*1WutIy1OtJ62*8+ z5KRg{p;b#=1D?q+5$K>4H^hNohYcJyS$Y7E1`@yo#nppANE|oZT7d_fPKFki1RPgG zG)W1Xrmz@L8)Pi0!4Z%nvznp{8DcEtz`SnT)iOnXh7?KIu8?94luTbbtT>J8XvTpp z$#p4+H9^uiGP1B>{UH;<7Lz%C8p5lCOf~%l+7LMIif`Rt`U0W?9|X?{d^5PhwVm`f zJ{MsII!aO6Er134lu#Zcp~6T^cB&p%C#m4*tw3jwY(`J!w&w`osdN*b1+=08=8*o- z#fu+#Z|_f$Je14-VqUeQ=bs*lo<9$I{z=?9sHc?Ie_XEjA`1WO9A8CAF)pL#DM)9b4Ke z8f7LcpV5<^UGbHTfh|YFJhTST!6vjlx$f5T;_c?E ztwuEXGu#>N;O)0nHdSsP#uEAh&ge$mIjDZZ>$l7Go__L5?=0*Q<+r!XZLjzBZYz@` zZRIzxw22|M!t1-Xav5T_FGu!TZY&eukYHJVI6&mIKR8Z?QZ>h-4t5%!|NfD-|J&Hk_YARpUaz)4xEewhR2bkLMh)ThJ=Ks&QA40W zSjny%OQ3@??09~T+&tiZ(H6xe8m3xt0HqvTm{ zFG;$RhT*1n^b<+E&0~0|oni|_dL%H@V;7|1QWQ1#d_+PJhLy02WQxRiEv71AEOXqPCgX?}z!@|9LcGhW@WjwvXJErqA!TDt~cQN9zSzOif8psEd0Jtn<5 zh0h`39HJX}8*KVX$_f^NPL3-1cfx6 zV;lTx&&d3x9NK1!My}6cjNvoaWe~}G+^^;yH&Cev*WlM7mSBZ0Ca2oTV{YQMy&?@1-0!Y3x1PFP37YOei zjn4Cs`i6tls84h(_*)}^sqVRF+Ji#=!cSO=I_ z@`*#^$?s#MH{i}eO$T1z1(*W^0A>)z>~x{;JliK4CU*7@au9ygND%%qAa>Uf5a#s? z!h>s5WPtx@0Q5H66tC~4P0f5v5=3eVs(u)6q8}weHW>5+9hspL5iwQ@zX?4p5~op` z35$)|@Y*<<0gn4M!5ku6FYQX^-%2f1 z-lGvr96NAgr&TQQ(qtjRV-SmyhfPn5Ukex6Ym}CQ#M%(4aTsOQl1?N+o1>Lfgin?r zQKk|zSsD6Pn*-3zd^8Prn|Jbw-UlY)X8j{m6;0zqJ70(9c*#>E@sdC2N4M_-8l0qd zEPXUcx70N(+QU4uZEt{DYb*X!+M0;qZ9`~anMvwIYN+F4JM6umvD5qZNcuQF0hUVW zI#cV2J9L$l*Fp@Kjt9Xlt4sx^o_1LmShRX&7@%FOSP~?1{H5&*wM8LwcZJ$^oEE^3 zUc!3u?mO?EM5ed&_X8*42Fw$BzLuOJg>PCcBQ(tBK*vc7HP+fn_PwN%2sFS#XrL_f z2ZHp9e^|Qw-VqO^x1KmY64Nemlp}Fe_tuf9?koMM?t_~$$xzN-lJV{!IwFcTK2>@E zKR`z>W>}!ax7I)sEejQNRxOblcj-G+R|*b2MB5wP-qlJ{NpWOiEzEpoD4662NHr%$ zAXXIWuVC(GvLqKW0RkD7kUL24fHcC27$=bo5;yt*OHlI`OH9)uif7XxSUD;b6PJ*e zfn4qdG?2wsAcsTgf6L25RwfSDZa!cf2VLifTRg+{4G-Cj)Qq$M0O5XpK}4>ulL7%YFc}a1UZcSv)UoBT*^9 znyUgZo_XM0011GEBFV+3R7jx#JYReYuLAs!JI9#tbhaM{wusY&Cy^qwry8JJ9y}&b zv|t{S=a@V%GV*ltcwr=Y{Kx&|@i(>7rNs&l0A;d`D*0z$C%7(B(Oe zVbp?A`n^KP5qYP~yV6#!r`;QAB|Ojw1PEO8vn2nez{aBEE*HE~n_0_l>4xOCPRImd|-mFH92DqXnXuz5Um*_}<428js_ogb_UyUGGnf*D6~WFF_a@^)9sEkMl@w7}in?x8b=9L{+DgEl^xTX1B``0T3#U-) zLEdF;BE^HiA5lRL=7*#rW)`IdeJ#?xn@Nq9OIr*N@Gi4LS41G{DtI}sGw;w&#TA%5 zXk^%2lJ}&Mdu}q1etKAn%*}xj5i&K6y%AM8jH)ofA9ke=s-+-roD3Z|Kpobe3+vdK zWU`!$3Kpo?p+I69F-aaR1D602rJyHsP`_pNKxitDoDFhRHau0xog4QDwI4Ezr{zuw z&R$)uCu2rJ07F@uhg=RmSF9?W3XiIi2MHC+4#PlIIO(UjS4d67N>Nwq%q3;a!<7&} zeN1WzGXYc&~|Rcoi4>T!bq=jYjNEf ztE6wL4mZCbhidNzLUvo4hEkifLXUuv113^?reGb@W}H zmQ2%rKC{`AzYrIW!@MuXBwaTt`H>Z3sk=8x$fqA7nmpI@fYjDIEWJ0Dhp80o4u0pXXbI zGp~|(it6UTL+`~5te$@2pp^~O$9cW!A4j*AmyV=e4d!dqj&gn;ROlA`Hr+`P5X?N7tD*^0b+KF!63fr2@Ty;I9rR`5*hk@-Ho@pbJKFGR_ zJz>@xvT@K84E|RYamv33wa%zY=94`a0Nz(MDd2He_)XF(WLmiL$hyhul9%B>N4o%e zVX4V~0GeY;a}_>agv{VISLqd44UAzfA~&rC!&=6WQ<=6yK+d7@k&)2&l{qwCBW!a= zABU9kM;Yr*W$2OY^yTSnu@Y7Z8k%PuA!Y?R^2@M7Fcgzx*v?IcEnNiKVhPY!QkY$eQ8x=;w(S6#8FVSSMGrQDxt7@(KP~|3a7VkJRUnqB zGg8um>6}{38?eG(>?;9jHEsaX+$Rcdq0L}F{FRN{Elc^?G3t&{_rjyDxK9R0UdPH` z8i|$vjlQh>B=r=er*l}n5N%)f%b1Q!Lsu#298QLY=H$wfj;s^G8RHYqAyWn-C@D|~ zkXNqw4q`1jZv<9wGLLL@d;?1agDMQ>_{nfdpiy_81RJQg<0r4-SPt zXb}GZJHwB02pv&`&AiO9$T7ALkHpw^XBnIGhIejDg{u{nvkfIqMU}c)Oyjzje|v|z z43f>5bLz5S0@rnC+gitC<#y`|@m{)Jr}gM$U++EU8}J|wPhGoPJhNuk@CV&^0+S8k z9EnS4&!Zlv6D4|l;~@O$p&(4Z&!_Aivf2ByexG|bL3HF-LQ|CKHk^xK7b%vN^i(%o zpRz^TDN7q8T&j{(paqqZHq53Kw1h^{9jYK2y6q7MHs}`Cur|T-k{UB>aLDY2&HHsX z$SJsaEW1>OF)dziIbim1;zVW6qTo|eX^&D1$<=`nF)$VKWYGk#vUj6bfl3md3{JQW zs#9Qmp-Q)v^7Oh6P2QEP<^$&^o>27Q4ve%=No0^~6hZ~CcyL|I^JQ;ReXNZnMTK&CLII4BBIh`*z$ zI4|eRIdg$}E@~{HQ@TOBG>IW(^#occdDYRf8v=5Ydz}E)6Kbo}K!}Z!qeqtq@xCvoR4q*x<@htx)ovwqM0Am(JLObGZaQa85 z#2?|Onwucen1C#Y7!%N#fZ#zLlz^O2`@9uV!}xn2pxR)ho8Nt`bE9RRX}1vfz8pl3 z9}$7Mh9JLT8WC}+lbCMCr^3>TiRE;E;dcCoL+zMi{9oHUM2sKGig9*yJPCegM6;EQ zuBbzJ85yM(J+v0xwt;UJk^XZfU<^mdl zaH>)#mogHqBjAb3){;I2OmCJcSy+j&#;OV2K}23iRg9s~f?CSsHOL@Fr8?4splqY} zt{#Lfi~a_!a56B3{0EaNDsf_bas;n$C3B&i$}{cHeFB}3_D&V1Rl6PyBex|NJT)b9!hHAo;`0c$Yb^3kEE)R z1W=O&aOiDQt%@a&?i{M!6_?QK#e&SV?Ul==a0)0S2MUB{OB*a(8aasCrs6kv5>G^) zri&M`bc0M5-X%7wBK7h@Xm9Ei%zmR%sE5(4s3-L~QS<((!Xf*1JqFjd=fI>Tt#hFw z58$Jh<5ZkL!xjyaEJMGYT|Gpl6{W4+fX-GZp}rVR=ffIwb|{oCW4=^Hi2@722}$yi zwzT+oS|1P;J*A!UcyJO;93vNk_)&tcA}{f*%zO2&iC040QoWJLtSQdU;TRuk%W5e& z>ZmO0`eEc{G(%3(Maz|dbmL)%+`)Hyh|R4UapBROZY-t;(G(n8*8M<)A|08W(waK9 z%_2pq!d}3DJoG+;a<2GaC1htb7zYjm=2oPuh?No0yg4ZtO=AzFVnGWaaiDzN5nx9Z zW$Wl7qiq^S|4pq7_F=>xEHzx9B6`-1JeEh6-p2B1ERU=J9LpnBD?FA*V|fIP<=o37 zXL9|CHK2wuG9ROnX>6~xJ-V+t30Xg_r8NGnV>ln$iWzgT-`8%1-x_L#Gz!0N?+~N# z?OCJn$!l{)VQ+yyaqz@}oxZ$>`^%~oP>}RKv{{9&Hcq3Eh+4Mx&ElMpxkt}2U3_RWAy9cJV}wY77wad5`NBy| zY>)?#Aom!Gu}OEJQt$qP0-_qQA#qIBqu)l=)L#+8p>VsRJ)V?M+dPAL*l~%dxDFTm zo$iC5S*1}*8@TBSr4$%;7nYkD7R}5l z>~l_xJ2AoNvz1>w&6;4gkM@^+xAbIUqMEF93F)SYgQK+)Z2;mbzAC`Zq(6XdiSl=ar2#7M!k>&@p1c@57PXT0{=TvYMy7q$zNe3mm5D+OY#ZAPY zK^-uFK~6p4SOOXVaCXD8oHEyATr_|$PZl$n1fTaZvxW0)qzdR2Xvs@lyOH^W||XF_T?P48Z*Z+CLRMO}`T<@Syf3 zpbUge*1?-6)DsdGiNtq>UE@v4FC<u~%5Jsa)ro+ZjWYF%h>Q~(8!BToq_0od_$4}(z? z2}Y#yyn%C)V5xBqe+W0xl&EKvit7O<504$c)w%Mm0=rJywL6>yk_avJCj~qNx8|}$ z;pfxKg;TEwlu%s{Wae_2e1iLB-W&eybs`9>RgtG%l@t-2w5;A9laDNDMTxvvWO$ZV z)`Aycg;$weP|74Cbc?9ZjF?hFVeUL-7*2jMU4K6K^`=aJ$;D|?-V zX)ggl1N^b%l-k>s`%19~h0XM(BIt?G9LKN;d@|lVe5-AiGVg>b< z*_t)ey4|rq1ccGphz(i6uH5Nz{vW7ZLcMzEG2yAn9P-i|(<4ZQ^dLBM%(3<&V1Mlo z_^CNOXKvzIwpJ(dp>T}H=LtMdg2*C?Z7Q`kI?ZwfFi_>W<|4Cvnz39kZ|48?T9u%Q zrT7KJMB#yv^;rJm!38+kb6EwMxC4e%q7aYj5IU5_3N4{$a9IX3d0=Ms-lOFj(P_Y5 zp|&8oUD~8(M2Hg}=%d@BG6Tjeu=3d%leZDT6-Htf23%x^U~g~KHYkC6LIrD}!UoC` zM93Tl{KO*V#M38C*gjUX4x&Lpy9_~~hG7#52HV7J#%YUa5!!>sA?k*PzPnv7T{C=U zyj!hEy76n2$t;TyP;SKx{b0k;F@O@#^X&4m(CyPsr&^4Svq%OncXbQb74o0TQ<-^sY+i`N z6o@)DFNCPqG%r*t&e*`v?0sxtkk=aCJT@@K28L4698SZ z7>NFl4GcBt)7m{_14G$lV*}%oGB8{uWZTwJdNIAgSd9sZWD){j1=F=iQwIJa{%b-r zq3O5N;T2-+Fefc@#T%brtxP<>$`Phpy;zX09bm}Cs~xz(*vIB=UiEo z;kQQK;hocFAHm)|aAs>?f^wG{H@*oz4R*0RfXSf_fT5_J_6`X}eSant)%k31PY4_a zOrJvbShk*fruR*0P+4z(yhqo~iX7U;RQvA;LFL42`X{_9p z7Th~cR!ip>FR@+FK}{Ri^|D zO$_ZG!~sP{gNSR7NHOqLQm>FwHZNfh?X}d8bN=JAfu@+BTtkZLNjeYVy{NHoy?z-2 zpep%IspF0nGFh4`s1%UEH71?I==W8}WQpWu3;~B$Z?#A=40(N+ic+5dfWSE18Qk>D| zS<)9pHxQBgrVv6O2a>7!C z*=$v8H{7W_nZVkOp@B&a5=6X#-^@zKD2IGjxmwJ$Py$(K-TQy+or<8!~$5n2BPXk zf0Q2T<~FFCSA}&3D{O>-M9D~@P&zKgKq=`=QHqd;g+NC+0SPknpyNs)-(@71Yo_8Q zHlt!Qzm5HtTE@UdLFk49*AYW|Bx3k`eTm^k5W{nNl&A`Ic{$!a@yx>nML(G-ovy_v zra)#Ac5IqKSMU{nfBWun| zJxeTO;9m&fJ7W5qBN5Zb`V!MmftXwwjAr8wxh*<**hsMhOBdz#qKlI!lK_dFNFg%y z)}jD$9u!3h#FJ#_dFF+Ww^@=<%b~Kh`)P*fn=EL};7A#xOwwRL znUV+~ynR%G?&HN}5w^p~%1Cfy83h zWAg+69HYn-6B{AJ#5{9bbRh-h%)$GeJ>BLMyqGs8SzE$-%}c1k7IY5`@NDGDYhGz5 z1&rxqOdp1b#daRkhs?Pe)5VxB#&p3vStB=`uJ*B!bhV$OuJ$9ib)6AAi$BcAtCns* zo73;C*y?QCwdR?W8(4fd9*m{`ll7Ng zd9z;kFZ5gY%x*jksqZ>E14~eOFs*2ZH67M1^5KUD5K ze^RUyDzzA=&E)o)*yhH566IY-8*?p~9aaZLxc%6jja?p z;Yi^5d|&WJ+|IsSJgphheQXMP3sb_SxCdbM59xZtU8Z$6NpV zFkm#i^-qMiR(5p$)aa44DL^ikD_&gu$=&Ly?)2XxO`J*I|Y6^vu!k z034ArLyse~yA$2+s1idtHI5r{L!vwS7JR}S8BSEFVifybaBMy5OBPR(mLWLV-?2?{a5w7O#khAfDX=w&92$Wxm1ZtOLNKTo+N#94@5Hr zeSHoEJ#xObkVW~h@*4Wp0%X&@4*%bY{~gL3a=r#PA@5;F=QEcuDtkcSetf!LoV?2E znw{%1NN-@e&7%bGQLo88YHfJF3GadGY2Z2Y4yZt5s$!kr22&L@#6jrFiGn;z3?>SG zy{{;EEkpsFhSY<^Z%fWlL%TaqAK*tG8&k@-T*E$xTCX4*(h8NC6oKp@5iDjT9g@9N zgE25%J&ul#Hbt6NWhbLkDMP*_0C#2cVCmuO*M@7?v7JjVXsYVe*^EOocoSKL0Hf|A z9pxlwYv&Zv`k)$V8;STaF;OX1qK9};v2H}yjD@7qkc@2Po}8OpJhNr#C5I*qs?{E@ z^y6^6!Fw4t#M}$}bg6rEMFDT= ziD z5nkQ;#Rb&Z@W80Rnx%S)^C|{qm=^QTz@lmxd&IYeUI$@_7)&!jE&-#3iv1(IuHf}j zVGkqK4Tk8o8fu9nk{;V)fo z&OiJe`*_CWAvK9zBS058Ck5 zDbe&BiG_+9lCZklj$(j`dPES7QyGX~I&}spul=i*yo?UvYgjVqNUZIG!&sWa^qb&$ z>{?ZiFf2hw|1shqYSLOGHHU44f6*PtYhY$HERei(A!Bcjl<{)tY+e%3T*9ujDmRGx zmZr8OQ*F1dlZYgQh_qEW0}8t76z-(QS?Nb+{t<^X(cXvetzAX$6~0PCfm6}6q9e1O z9K3LmiN!}uyXFz9VMe${j({8mPx9E6CFegIpFPKPT@Gij(!K{feaB4Vk(kL>`ZAO6 zS4NY`wD1I{DEdH2kF1pK0KtcV7K<kolyj)?j}FcoQ%nL zpcnN9Uy$p@GcF4qy)q5EtEx0U)xMixs%Oy%{K;RO*76WPD@@F(l@In5mI5f|L(VOn$W{-^0r4}#_I(3ZK-T1gi08N>n)FTII2aGpIGP_{mxeBkQ+*4L3*=1O+x#WK)*VwOxr@)C~>X>qMd7D z0_x~N2+3=mHt>CMkg7PcRNkT00LdUskFw>8G&g1;kyy8yquAZR?t!MJ2V*Uh-Ah&^ zxJa2!ImvJITsLDl3B3Bl$)V``Mncg)>x-gGR6dQ#?&FkXB{1m2LsQ*5Mdybb6^4X_ zxx7}!8LnnfM#{`pb^$3sP?xAFqNWQ~l~A%M6l6Mg<~k@Ti#k((L&JTJRiDblP>WdxZYF7R4#7?( z)Ve$_8Nkb`&nf5~5q)qZBKnKIMD#(N=1G_Jfkw?bm~0G37?jYkHM5jBwbr3BNTxEC z4JOLW9+;<5GhZ2_uAoP8x7L=KyP#&BfV^~RmYVF7@!UU#Z*4Uh^mw$FL;+<&wI4Fd z(tyYl==&J2%~>{xQY#Y~T`*(*k#*D46c&#sbJ$h3btc&z_ON@_9G)7@v-7!bjjWV( z&~9s`A(3LA2a#E@q((KCRKf?k=_&Z99%c$P86THF{K$CB*!~p+;3K}*wAM4WQ2mK4mp(=p;%kOb zj2h@0!G^22bjhjUIa@}9O;CPf50LiIF0(DR*?ieJx>X&xZ~$L9Re6ra)5T$0b(E+{ z$JJT{b5K3d7qs*vaDkjK6=46nu^5xJp%q%Fjns7U5BJ7;4NKC$Gd^6v&UiS?;R=mu zoAS~;UdIkTITAZ~#Vh*t7pq{z*H)k$Jf2#}o9 zqY>Cs&SS*n)pIG3fvHS7gII;XH$0so>a-d+Ao-rHV{D2NU*-j30$a6FuK;nY5c(#` z!f+3gg9<6pX4VI-mM=aW|2n+dm~vTpjWHRLXz8~}o|nmL6t^;ptHRvm>GW)_y48`QH-A(6eBIW}Cw;oSLWHd9-M#1gaJvDoCNn z%LCU#9DUqGuX|)9s7&6 z&W-0_L^t}3c&lc3g#?Q4jz5D=HzxQ+_hdHwWijOx9EuWdf=fGMr@SyNpGUAfbnKViDo`XpJ_Nd8c07C& ztY1Z)Y>x+n3sToo1A1^Nhf9baiUk`_CF@3DAFLEM*eT9W=)t5lgNA7b z4;dH29}5MNE-pk2yXXCAQx)b?IUsQ7+M6}0U9EAc|tvN zXIJM-+f-23L9wfzx0%*XV8;MU!bzv>p&1t_Li0rC}=QabdH01#J5)ZgXtE@v%o;H;0fu5 zb6mMxJP56Eg#*sb+p=lYYvw*z2%H=29Ri$Nv%t9paRSV_3F}4i1Qpfv-yB@*MOk;z zx**}Z)&R*4PZd6d&;Yas4;+2Ib)cBE8ylptpfqN+cL*r%$bw>r(y&RQMMf%GD>*QD z7X<18QgRmoXNZUI$b(?Qqn<4%+O--6l^8Oyf4hAiva23+pO4r(WS;@oaMTd&%-gqI zaYYf91)PQA-VnqL(V$e3@icnMNYhcWFS0rBln!HVA^N$&pus_@bQgX1adw$$<8x?` zXd4Xw09#V9+J=grfl{-bnZ0xG)=?O@j?xG z=hFHu9gkGb7rxwG-ft(e96pbJMd%yonG;I4U0PoBC{P{cUR33fzZU;Z@)&geV0Hv1 zg`>fc(l`h-XbVaL=?JE`KDSZ34(1x6dAFEM825_^WyZsi!vJDeHRVYFi*1sWzZ6Y)+Y6g$15vj5O4`<0CwR8AUHOyHkOuxMc4@CGLTap-u zs@H2J4;F;#WpJ6I9zu7atrDnoez9X=z36H^MlCN`ilPReZ_*fr$)VSAhUfNrdN%N7Taa>hVa4x7C45zo7lYVU*khY?%)EMxES}B@DkXm(Ba5WW zYolT2){7iR#PJw874)3z^J6UWG#9rs0o$RZb^-z^ALUSU=nmfOEiEl`=k4t|a&R243Bm|!zf;WdiaJiui!Qa&% zAFSEuOg?8gLOXWm-{{6>9zEZAL6>8Y>jJOBp~m-(gc`eu8voZ2s3A9Wp~kTdb_3+k z`sl_!-yGgXKh~YbkB@X3lRS+d9pW_PhOX22hBDt?mM)Y$=6wC-3k!qgFJ}-qiu{F< zC~}Gv`A>(SNV%blBHwjk-FkVVc;^LOj={?dyb6aJUm6KD_7F9GdkEB!8}g_z^97rW zCmzKO^0^i<2_ZtbN#Ye7?{O^#=i1+@OxzK?t?I^6eXRrCy|$-S(0ig{U0j`M&zrg- z$7={^;~(s3;;SRk#6Hr*e-WCf^!E^V-hM8TGso-}ue{bal{vTXb->%iSKe0HRJnZ^ zKg50l@2`hoD00I$6|}AUy)%1`Niz@MS3CHI>%UrjWuwPoJZI0XBLVpy0{K!I z+|UK&ds}e!49}hNu-olmH|i4|*6ke$Aomg=#UTJ9H*^8yAp&GXuA7I-V-6~3^;id* zCq@FzeFV*;Lx4tZ=mO1w0YEc=Nbw}fcb@GN6~uRR&i+9T#S?gvIv~bgJ*!;Xz*^ zjMTfhJ5KA4=5LO4G!OD<-aW+8$PEf;{h^#c8gZtd7(nVB@xAXR1q_*A7L1*ycps%6 zGO8h09(iX0syUF*g_ci#Uuz~nwClKrQ;NzeodP+6%s7cTrJNbo)g)Oe@IrPZVG>un zfk?V)U4({`=@PoL*&5~x@@jX!KRVL+KE(6&0BKX`I@85m{eZM_hU*sDS!6w~WeyOX z#W9l6Kp3O3m4cy%nb3I^zsYHYUhL#(wp?LjUS|$R$qgQMSZH?M+&?Es0n8yv169(cm10eG@cUy8~Uv~tu* zr{Gj(_$oibOlp;$$S1J=)N6*qTvEQJjB;_4G?}XAc2cFP*;o@vXb7`Z(NhjaKT^9; zF3%hzj}Vb`#0NbW&8?AB-#`Q%%eU#8(=02wopn*J!@lpBW#zwBOaBi*V;-^)@C1Aq*KBivj ztSBE~;O!`T0pwmpHdj2)DbW_Nl99?f$8zr%=#0()Y%p45fxWCAlaA^yr5Ux*r=Q-S zNp>3v=i;ig&qSWcsrXa^5SJjP$^a?2FX2_jSig$PY&8het&N+vsWNQTBqv#{AqcxN zW~WsOnMK{l+vs(Q)I~t!u*&K@(Z*0~Suoo5uQZVY+B-p7zz+~}&60yD0PlHbHc1wz z&Gq+?lzli8SP&Z>6yXf-3hMR8Jzh)5Kb?yX)^N}Vs-Q;7SC ze?Phjy>PQ_H+%9;#m~+y*E|P2v!8FU4+85Jph)PvupG1BvM&;T*>8F0i(B@4|7FW7 zg^Ydw^y}8AS>rDl>C0Zu}%M`*6>bGLt{OId^*RK3@wH$62>k>ILq~BOTD= zJfQC$;(+9at^@j7Z#Z1u+Meel|LV(Y|B51ZbY5=TcI@ySBT?HEq_*WDs7-EA)HZnR zM^sLw>i56N56g*d@F&VPa2XHF7s&UMW4E1C7iJv>$1l|D9j^WGNVxVSaqaI6fopO@ z7Z!YY4d`D$KU^M3K6Fto)8NoWx;lqqpB@Rto+gU@+z==xH*}%cv6E2JH{7G@JPcpp z=2RZQhQG>z@Ha;S;ZcI{*M|V1+@L_%pSkD5l)~WuSQz};t$$3IQf}xOrhK~>V`Hs7 z${}PTan6H|cD9kU8d+$g|B0G<$p97o^EmC3=xsLLlpe|j{Ht11xw!wieTh4>ua0zP z$9QHQa9o7{8P)w{+5qLS3pirCnb_nZ*W&9@+u{rTair6W8nnq!hTX=fu}<<4OX-!il>?l{k36K);U7biDdvCa*7+L4>SIRJ$k+L0SP^svC}wDcgI z>PpcKCh~h6qji{`955Hwmk{i2u@ju_ohdCXU<4Lg2o<7F5@z{G;8h~K(%b~|VbNyk z$q>ymkfpP4&z`+DGvLC!+@0|oM>^vZYth{@;-|mi*F``w4B=L zSGjX|c%*Z93(w)9bx6mzDddLx*SR52YjV^6b#C(0Y2=2UwD#$4UMk3;YidDC(&e1F z65bT9eiDs+elQ>ljd+`?Uorb@kuamC%7Q}%#3?qyV#g$095NZ=l%S{d0<%;7D&Z-_ zSEMZ$h9N5nm}x&{RK`no{SMP!7zxv!>r3&^qS?-Aq%fd`kLd$kiN5v5WF?ruDM^pu^{D>DIeVw0{5Bz_DF2+i&Yj8fNN4gko=G|Y zU7AE+xuLPn4SDL9o2u*F@}G|c%I_v9KQ{y@LvPszpP7!K1Ccyk241lvph+EoT7Xyg9xaXQxm^(_P!5str^ZWbG9QEX z9Dvr*=O2wkpJ88_c(fQC!*Q}xDo@hRBg0e(%q3rcDnxFiQ%~9DG0Uen{$-9$ev7bC zY;wBydsMN-I@^+q^6B+nSoyCCDrr_%u z8+FX%HP?echIT4evdqKD>&})`H(d`+U8Mif8a@7{lX|Ylzu(RM2B1b9Eu-5r z=Cr!MaJ##2sNJ!T{eF9g^mnhZzxx%P>(PK6UJPc=&tlwoYxRSxrsZr`586)cIn&r2 zTog>S8F8pPWTcg!=48ai_A>Gtx`IKxA-uUKg?S=5eYl{&U^!l=dOqK7&fxsM)Sd59 zds@RZJ4lGVPvX`=UE*@X(l5R&hPqg&;L~Wst;$`*Oa0;mlR8#THZivXV*RnOnnn)>C;PIr zp_(|dCJ3z4m_oWF3*FyQ;Fn-h6}s8yx#H;ywGxAA7j6L#AKo<*KBUBlmxjOxxuGXM zywu|q!0#|b5gs-ejud%)*qm6NEbU_nWw^qcv__Pm^bZ5BcpnCNB=x%(7)Iy-d=G_; z?Iz69L~7`}5uz7ro}Z-{jCjX61_pG%zTogomk*DG6m25K-x>lbieJ%sedikL$?PD%+PNB)x^r;}zd%Qsk58{w zuI^l&w&(e4=gO&7Se%Q8xc)AkJIT&edLPF|IwyooEJ9%_&KD=mbDwLM7m!AyD@B8P zbh;I+prloT8p|jbmeO$7RYHHq)Mda;mklmn-7SiUJ9Pc z>&AmliZ2n|E5z~;WzjR%b=@tsJFbjhnaC@+ShxVof%rcayftadq$Ey|;l!gL#w2JI z1Dp+ep4;xf9cjDo=(*kU z`5*`bi}Uj`2dMux5}@AM6HqSzQ0I`Q4T#S5YaDRCF%odz?SRu?`uILfp)%vkfyM6p zBj0!LRPY2M-I8oVt~-4ed58r+JQU8)BL*y-9FFrc(m5BX)IzIdtEb*GO&>NVaIr1R zo!Ip^jN&1DFHfxJ0nFdWdDIv$rKMgu2Ha#g8JrcZ2%BVZ9KY4sn-EbmQ!Fn~ZS2UgrRI$4CJCp1uJ4jr*s>ay}bGW&T175Qi!hxs)oT zR+*&Y;9w<5kPXsWM#v9fFRP(zP*^z8PBmDeq9b$Z#Xo80twRN2=bxxtz=5tH_bbD% znA)HdxKu+XdoaIsDQ`<0?D>s36nN7}DDb^m6mXobb3;>{-$e=Diu2pK*Y$U39%LNj zq0z_55%VL5>CyI{e3SM$_a1R#XS4VySD(6~qcV7eoI&dsH_XWb9K^gHQKG!qm}JPJ6mCA z($SwZ@uaO~pg!=w*1#Xznn}{aQpK3*T)BI-vrR1l5rO&=E-2_f+s!Kex~`R!X6M4v z62HY#HbareEZWXZ^LPyO_{jV6{hjO3g{uYIY4$XTthW08&h`|};l`|FPr`!118-BG zAlI2TK|0Ie{%om=W>we>-luP{A6%=t_smvF$*WJjqEo<-&6fFdbLYnBbPOnRUS;Y& z-Hdst?FBq<`?8uLh$}GAuZB;y;>b!7x5V|ub--*ENe>B|eyw)4wp;VX`-^Fe-*3-; zISbER(wr5c7&UPMTq>sfcCJ^D_nxv@p0e7xBlk`25sN7Ztg~G`*R8?aeS7wc+|8XE zxQ7&gLTCnZ2ngA^4$}@7+Hf)e;${5(im1NYxfwZK$b*=LCjywG@;d;BtHDd>u}wfE zE*pe^b-O)mw~|@+QRfvg(CxZ%yVjVsC<(yI2Qq*Y6Fhlz*UKkD5IlYNQ6r7o^kuX2 zXg-;)KEK*|6@SA^(B_TT;B07JmT~0Un&Gnj^QkL4H^PT0i3MOTH>@Dm`xkRkTabd(iMo%)3X&!7e^9A1^9baH6iL>n_|p#Yxc!9 zs5%9pZkE5*pR?5j6+H^HcW~G$##%>BMQ?zzfDm^twHtWFcC4-yw*Y^|2F?I`kWGQi z9LpDOBBQ`)*W6`sjksG)FmIeIx=L6QPzK@pGAMWjE2u7tykDt8;KYp4&KEWS9&L6+WAODg+-nbP% zUe6z|;g8$+0jv-JFq~oRM9eksX|o)t`}-pOICckrkhj)t-@+o{?3akrkei)t!-* zosm`HTP)#>tmcfY^yMOnR7qmy5WyGU+d5@n7P@Z2HE<3Bmt4Gz9-_SO_kD4R?sR z0Pt?UoPc-3jl-hfb+}_F^z(stXD*&Fj+yMB03=P1QvjX6Amm2_oaA*Loo)rM!ez^hg9}W$`Po5P3 z!^;hTUlD3s|_)9xo~zPkd(G4HY%nT4}r@a6AfrEM8Gsz z1S{|ADb2~z#=^%a)y$4Msf-$?JtUosm<$}V(XrBWvK-6K@0`2Z@`wM%A3x6TcR#<^ zdG5!T?TvTBBkCj8x7ykwYR~f;9ZqxY`DG|DdoJx_r=rYGZ@SxKd>Li4>9Km49;c`3 z@!ltSdI=KD{68~UuS5oVjB}w#2C51R__YC;*}so-hIHnKV=$HPi@`j0D;VNtXoyT1 z;=%&#>l-4I&vIi9WEtfw)olvJaFF|LT2M3@#K6+vXzU^mzv zMa(8*r$tCb5QVi!1nW@593qZbgj57^bvayctUsAylYfERbr{UpkIG{%d2~BC_9Hct z#=>F63QBrY0rSat-3locL2O=$?F`Ypa~{UqUnIh*@%q(hVaXbgZp0EitiBb{w?s{~ zEtPnU|JsN;_JqdEeRxHzu?$j3;Nuo3m3VF4d$ZVdjqhy2RLoFV5n(wNCY5;2jNUSr zm1?|w4W{!0&)_lp0-}m7N-832T{Heby$VxIz%mPviU^bYP+F8%*61W9flq9LOLbT6 zP+#RLRyuh59*l~VN)fN0h6lrI!fZBkY+4Gxuog*X%Z^gV$7_W6E2ChvdCzsj$+zQ@=lr*=pwO>OXygq)43u-Vc? zbA!w~hjeHgI8K zK2|FK>GE!}<^w!)2ZkY$Uu{LKnfBGA5s3wh76`YuG09;q*L@*=YB!v?t;(rUv&pY~ zhG&^q-A8#H7|&vy)}82fhTMsD2%PG`X7FP=()r%eh>C2W7%6;AEmG}rJj@yB{v3N5 z%W~4)6!{tf6BQuG0{H6-Yz3RAfK>$KDL{?|;P@IJfK@7BH35qiAjbko=tK@!vjThs zG)kbK91pX~=54Kr?_ zvg~y75#Qn?_NlV9Shj&@afO{!wl^%>gzwP9x|HoLWut>{=7)uwJzMQjUK!Bsp2`{Y=kSI_u_n*{g$ZMxas7%KjFE$6XJ0*I!MHbC&F-(xIyYQ68%WkNTicU zC6P@ci$p$&`6Qw#q>IGwBz_a3s@buq;HBcqrHhLz=$SDnt zltD%KWC1>z+$R(JWKy3@=#$BOGLcUv@m1-G6jn5{?jmN)mOXqzMav%Obyq#mF96j8 zJ>;qfdXiNS^x&!<=s8tA&1Ng#ANFLPa zqV?AwQNKfS^!S{rLc{0ct=F*~twFc#cir4R_MUr(*lM;WRRaf$J+8+iU-?4s1{ diff --git a/docs/build/doctrees/environment.pickle b/docs/build/doctrees/environment.pickle index 14fe206e835549a3ab63183eb81edc8e76e6baf7..5b3cff694e4b097009bd97a32f6ef85d99cffb05 100644 GIT binary patch delta 2082 zcmbVNUu+a*5Wn4PujN{gYwvoE5!-_nXrWh*-W5<V@3y3%|~6%sNk99&wBCln;SqHrpwYlW1P zms1=mbS+nqWBfWynpF69F3Rg#K`0VU$g09c)szlngT7|X8BHbwoE!`Ag049+51)$E z1?%cDTOEqAMuC%!Sd~{g1vw!lI@XhtZ|4;rJt-KgD}@tvMLG6oo|p|ALQgU&I1=(R z3Ah?6XV!o_T>7GFx7oz?2%6KZx>iZ4dawSpF1C-m-1nAm3F6}dmsP9f?u0kPVMc(j z!_yfF2E)@{P{soa?sRUc#c`j@>eX_~_qfL!wA@|5)mJh+^wpPlCsCT#+>ux!Ds!ED zL`_7JoEq0()2qZ3rFoSgLC{UGhTshXV;H@}jNacOW;D5lSSP_&f)0Z11OkChAQ9|B z2#ZFWd&oALdY_n4|6XEU1RoLb1fLKjGb`pOImI{nzRI$V4kPR4ymwFhn1x>+eg$ri zIbdM^RLEX+Kn9=ohMBN@{&P^|ltIOUTe#?7=-C3@^3qK2 z@n!}-J{*F^0Vn+RQycU|9tu@1Q3N?E;3@ad4%Ygc8w^qmj3RwuwfkU`W%%?JKQ|`@Tn=J+MZ~!)) z_u=~9^A+s%Vu)O5Vy_j$*!FUmJ~$(%$YZlXa(E{63_5UEHx4q)yfR!9{RC48DhZ|$ zR1wS|s3E8&2ols0gyGQ8H>}G8Lo1$zW54=x7vbu?6$CE?m<6!!!aTTj-pMp0dpysD znsghFCCmZ;up{ppR&CmK5E*u|qg3%+_;7fG-6IN_>Jg23DqCc;wXiLDeY!Xi1QS_KzhWag_#?_{mpjMN45$--v8SPfce^0r6^gfk z!ndUbDP~*Zbto{rxy&O)rX^a0ZZ-(5P+=6GS(W&Z;XFCGuQnm*Gi;~Q!fow(F07I@+K3A43|6OnJyCPbof902|$^i{g(^+MpvK94!&bXsG@l#$Tqg`q1IEIu6B1(SUk ziMPQ*^YJ;3s|9aaJN+%_?WpR^PAfN6nnU8+c*#hk<#+J1`M(oa!2_mgy0F2PZDgB_wHuRPVG{>#hUg+N6)Z=4TYI#3<$6_6 z5e5T)aFNM##z)c^dWpZk9A zdEV!JpQr6RJZ3w3!IrT(j zRWa(Vt*Naubf+e&;h?O9l+F$4+*l8H5PTXQ+NFw*1;xj`>tbS*_QO{WEF-ES?iPh^ zcMA)`5qB|@V9Z^_RB(B2TPfPo(xeRt-H|-@ooZAwwi#`P6i9_!w{~hJbfglpttPB+ z2)24WEDRrd%9#R#p0Y>QrWQE=ZqUk>Q?YETVJjTDC7kNX3Tq(Lm9i*ouPfTL4pU>g z%j;KsvJe)%n&OQJTEN(7R7gQ8^AtfMY$B+HEd+BI+en$cKTFDNatEmp;RQk`;YC82 zU=S3-%LtETwz-?U+0?6~%=7Odr4imFL*DS8YI?4_?QkzQKhv!GynX-f!Cn}c z^CX;{yBxO6t%Mc$c@ICEFK2>hUN;NJKbkiq3n#pP;dF2Q;r0h$`tcRqu^i|+-45R!UzVTQ%846bs;K99f7VB4RGL$gME#viF+#t zY7WhY>n9wL{{5O=_cp+ulU0m^&8HuNvQt&C@&}&XOs%<2YoM>Mh!UIn%UPM3_<4Uh zw4LHv2{itgEMAQ26V_rzR}7TE`F@@)PDK~N(Si4wj8Pe$7~t93R3w1v73hO-q9hhAZvK0fpl|XBlf4$G6h2ge!z=gx?8&5dI|GBrqOfBV-Wl@a0b* zbBSC?v@e7Hp?p>d<3qInUBlH}0T16M8o7LW%yyQhPLqI|kp^c`${$4E#6H6_Ho(4- zZdIL3OCW>omhm5^_Y{g9F5F!G&{@D5G_a3v>c7qax`Dd(V#77EB%M1 z*;_&TgaiAF1aht zm}byqp2-CAIX%nk3j{-cylIV9hBU%MrP^ diff --git a/docs/build/html/2_compliance.html b/docs/build/html/2_compliance.html index eb766c2..e232913 100644 --- a/docs/build/html/2_compliance.html +++ b/docs/build/html/2_compliance.html @@ -336,27 +336,216 @@ applicable statutory deductions.

2.5. Statistics Canada

+

Statistics Canada produces statistics that help Canadians better understand their country—its +population, resources, economy, society and culture. +In Canada, providing statistics is a federal responsibility. As Canada’s central statistical +agency, Statistics Canada is legislated under the Statistics Act to serve this function for the +whole of Canada and each of the provinces/territories. +Objective statistical information is vital to an open and democratic society. It provides a solid +foundation for informed decisions by elected representatives, businesses, unions and non- +profit organizations, as well as individual Canadians. +Statistics Canada is committed to protecting the confidentiality of all information entrusted to +them and to ensure that the information delivered is timely and relevant to Canadians.

2.6. Personal Privacy

+

The Canadian federal government and all provincial governments have legislation that sets +limits on the collection, use or disclosure of personal information. Private sector privacy laws +in Canada currently only cover the employee personal information of employees that work +for federally regulated companies or who are located in one of the four provinces with +provincial private sector privacy laws: Alberta, British Columbia, Manitoba and Québec1. +Public sector employees have some privacy protection under all jurisdictions except Ontario +which excludes employee information from its public sector privacy legislation. Employees +who are covered by a collective agreement also have statutory privacy protection based on +arbitral jurisprudence and their particular collective agreement. Therefore, approximately +half of workers in Canada have privacy rights backed by legislation, while the remaining +50% of the country’s more than 20 million or so workers have privacy rights that are either +voluntarily set in place by employers who have developed employee privacy codes or have +privacy rights because they have a collective agreement in place. +Employers should also be aware that egregious violations of privacy may open them up to +civil damages, including class action lawsuits. Legislatures and the courts are recognizing +privacy rights and providing opportunities for civil remedies. +In drawing up its legislation for the protection of personal information, the Canadian +government based its privacy provisions on a set of guidelines that had been developed by +the Canadian Standards Association in its Model Code for the Protection of Personal +Information.

2.6.1. The Privacy Principles

+

The Canadian Standards Association (CSA) Model Code is a set of principles that was +developed with input from organizations, governments, consumer associations and other +privacy stakeholders. They are incorporated in Federal private sector privacy legislation and +have become the generally accepted framework for evaluating privacy processes and systems +in Canada2. +Principle 1. Accountability +An organization is responsible for personal information under its control and shall designate +an individual or individuals to be accountable for the organization’s compliance with the +following principles. +Principle 2. Identifying Purposes +The purposes for which personal information is collected shall be identified by the +organization at or before the time the information is collected. +Principle 3. Consent +The knowledge and consent of the individual are required for the collection, use, or +disclosure of personal information, except where inappropriate. Note: In certain +circumstances, personal information can be collected, used, or disclosed without the +knowledge and consent of the individual. For example, legal, medical, or security reasons +may make it impossible or impractical to seek consent. +Principle 4. Limiting Collection +The collection of personal information shall be limited to that which is necessary for the +purposes identified by the organization. Information shall be collected by fair and lawful +means. +Principle 5. Limiting Use, Disclosure, and Retention +Personal information shall not be used or disclosed for purposes other than those for which it +was collected, except with the consent of the individual or as required by law. Personal +information shall be retained only as long as is necessary for the fulfillment of those +purposes. +Principle 6. Accuracy +Personal information shall be as accurate, complete, and up-to-date as is necessary for the +purposes for which it is to be used. +Principle 7. Safeguards +Personal information shall be protected by security safeguards appropriate to the sensitivity +of the information. +Principle 8. Openness +An organization shall make readily available to individuals specific information about its +policies and practices relating to the management of personal information. +Principle 9. Individual Access +Upon request, an individual shall be informed of the existence, use and disclosure of his or +her personal information and shall be given access to that information. An individual shall be +able to challenge the accuracy and completeness of the information and have it amended as +appropriate. In certain situations, an organization may not be able to provide access to all the +personal information it holds about an individual. Exceptions to the access requirement +should be limited and specific. The reasons for denying access should be provided to the +individual upon request. Exceptions may include information that is prohibitively costly to +provide, information that contains references to other individuals, information that cannot be +disclosed for legal, security, or commercial proprietary reasons, and information that is +subject to solicitor-client or litigation privilege.

+
+
+

2.7. Principle 10. Challenging Compliance

+

An individual shall be able to address a challenge concerning compliance with the above +principles to the designated individual or individuals accountable for the organization’s +compliance.

-

2.6.2. The Personal Information Protection and Electronic Documents Act (PIPEDA)

+

2.7.1. The Personal Information Protection and Electronic Documents Act (PIPEDA)

+

The federal government drew upon the CSA Privacy Principles in its drafting of the federal +Personal Information Protection and Electronic Documents Act (PIPEDA) and the spirit and +much of the wording of the principles can be found throughout PIPEDA.

+

The mandate of the Office of the Privacy Commissioner of Canada (OPC) is overseeing +compliance with both the Privacy Act, which covers the personal information-handling +practices of federal government departments and agencies (including employee data), and the +Personal Information Protection and Electronic Documents Act (PIPEDA), Canada’s private +sector privacy law.

+

PIPEDA has applied to federally regulated organizations such as banks, telecommunications +and transportation companies since January 2001 and applies to the collection, use or +disclosure of personal information in the course of any commercial activity within a province +that does not have its own privacy legislation, since January 2004.

+

While this protection of personal information legislation has a significant impact on how +organizations collect, use and disclose personal information relating to commercial +transactions (for example, customer/client lists and information), it is the effect of this +legislation on employee personal information that concerns the payroll and human resources +departments.

+

Employers collect personal employee information to conduct and protect their business, and +to comply with government legislation (for example, Employment/Labour Standards and +statutory deductions relating to CPP/QPP contributions, EI and QPIP premiums along with +income tax). As well, many employers provide benefits such as dental, medical and pension +plans that require the collection of even greater amounts of personal data.

+
+

Note

+

PIPEDA does not require that employers obtain consent from prospective employees, current +employees, or terminated employees to collect, use, and disclose information about that +person where the information is necessary for the creation, maintenance, and termination of +the employment relationship. It is, however, the case that the employer will provide notice to +the employee so that they are knowledgeable with respect to the information that the +employer collects, uses, and discloses. +This notice should be provided to prospective employees as part of the recruitment process +and also as part of the on-boarding process. In addition, if there are changes to personal data +practices for employee information, employees should be informed about such changes in a +timely manner.

+
+

Consent

+

According to PIPEDA, employers must obtain an employee’s consent before they collect +personal information where that information is not required for the employment relationship. +Further, the information collected must be for a specific purpose and must be destroyed once +that purpose is no longer valid.

+

There are two forms of consent that can be obtained from an employee - expressed and +implied:

+

Expressed consent should be used for particularly sensitive employee information such as +might be asked for in the case of a voluntary employee assistance program.

+

Implied consent means the employee is considered to have consented indirectly. An +example of implied consent is when an employee completes a form for an employer provided +but optional service such as a social club for birthday gifts and notices. Participating in this +club is not required for the employment relationship so consent is required. But the +information requested, and the context is not overly sensitive so consent for the collection +and use of employee data may be implied by the fact that the employee completed the +voluntary form. It doesn’t need an “I consent” checkbox.

+

In essence, the more sensitive the information, the more one should use express written +consent, which outlines in detail the specific purpose for which an employer is using the +information. It is critical for those working in payroll to be aware of the requirements of +privacy legislation that applies to their employees and to have the necessary procedures in +place to comply with the legislation. If an employee chooses not to disclose the information +and is not required to do so by law, an employer cannot force an employee to divulge it.

+

Exceptions to Consent Requirement

+

Subparagraph 7(3) of the Personal Information Protection and Electronic Documents Act +(Bill C6) allows an employer to disclose personal information without the knowledge or +consent of the individual if the disclosure is made to a government institution which has +identified its lawful authority, and if the disclosure is for the purpose of administering any +law of Canada.

+

PIPEDA permits federal government agencies such as the CRA, ESDC, Service Canada and +provincial/territorial Ministries of Labour to obtain personal employee information needed to +administer programs or benefits, or to perform an audit. Legislation specifically provides +these government bodies with the right to request personal employee information and inspect +certain records and documents. As a result, the employer does not need to obtain the +employee’s permission to provide the information.

+

In addition to disclosures to government that are mandated by legislation and in relation to +employment, subparagraph 7.3 of PIPEDA states that an employer that is regulated by +federal labour codes can “…collect, use and disclose personal information without the consent of the individual if +(a) the collection, use or disclosure is necessary to establish, manage or terminate an +employment relationship between the federal work, undertaking or business and the +individual; and +(b) the federal work, undertaking or business has informed the individual that the personal +information will be or may be collected, used or disclosed for those purposes”.

+

Use and Storage of Personal Information +According to PIPEDA, organizations can only use information for the purpose for which it +was collected. Employers must fully disclose in writing to the employee the reasons why +they require the information, as well as what will be done with it.

+

Personal information must not be disclosed to external stakeholders without the employee’s +consent and only for the purpose for which the information was collected. For example, if the +organization is being audited by a government agency, such as the CRA, the employee’s +medical information should not be included with the information provided for audit purposes.

+

There are times when employers are required to collect information about employees in order +to comply with employment/labour standards or human rights legislation. For example, to +accommodate an employee for religious days and holidays, an employer needs to know about +the employee’s religious beliefs. To seek out this type of information for any other reason +invades the individual’s right to privacy.

+

Limitations on Use - the Social Insurance Number example +The purpose of a social insurance number (SIN) is to identify an individual for specific +government programs. This information may not be collected, stored, used or disclosed for +any other purpose without the employee’s consent. Where the SIN is to be used for purposes +of identification, an organization must provide a convenient method for the employee to +withdraw his/her consent for that use at any time.

+

Employers are authorized to collect a SIN from employees in order to produce Records of +Employment and income tax information slips. Unless the employee has provided a SIN for +another specific use, and has consented to that specific use in writing, an employer could be +subject to fines for each improper use of that number.

+

As a general rule, an employer may not communicate the number to a third party without the +employee’s specific consent to do so. Exceptions are cases in which it is the employer’s +obligation to report an employee’s SIN to RQ, CRA, ESDC or Service Canada.

+

The SIN should not be used on pay statements or communicated to unions or benefit carriers. +They should not be used as an identifier by any organization other than the government +agencies mentioned above, unless the employee provides written consent to do so.

-

2.7. Pension Benefits Standards Act

+

2.8. Pension Benefits Standards Act

-

2.8. Canadian Human Rights Act

+

2.9. Canadian Human Rights Act

-

2.9. Employment Equity Act

+

2.10. Employment Equity Act

-

2.10. Summary

+

2.11. Summary

  • Under the Canada Pension Plan Act and the Employment Insurance Act, the Canada Revenue Agency is responsible for determining: @@ -378,35 +567,79 @@ applicable statutory deductions.

  • the administration of provisions regarding Job Creation programs

+
  • Employment and Social Development Canada’s Employment Insurance program

  • -

    Employment and Social Development Canada’s Employment Insurance program -provides temporary financial assistance for unemployed Canadians while they look -for work or upgrade their skills. -Service Canada serves as the government’s operational arm while Employment and -Social Development Canada operates as the policy-making body. -Service Canada is responsible for: -o the issuance of Social Insurance Numbers (SIN) and the protection and -security of SIN information -o the delivery of services to employers, including Record of Employment on the -Web -o the administration of Employment Insurance programs to individuals, -including regular, illness, pregnancy/parental, critically ill or injured person -and compassionate care benefits -o the administration of the Employment Insurance Premium Reduction -program, including granting qualified employers a reduced Employment -Insurance premium rate

    +

    provides temporary financial assistance for unemployed Canadians while they look +for work or upgrade their skills.

      -
    • the administration of Canada Pension Plan benefits, including retirement, disability, survivor, children’s and death benefits

    • -
    • the administration of benefits for seniors, including the Old Age Security Program and the Guaranteed Income Supplement Payroll is responsible for deducting and remitting Employment Insurance premiums

    • +
    • Service Canada serves as the government’s operational arm while Employment and

    -

    on behalf of employees and employers. Payroll is responsible for capturing information related to insurable earnings and -hours, and reporting that information on the Record of Employment.

    +

    Social Development Canada operates as the policy-making body.

    +
    +
      +
    • Service Canada is responsible for:

      +
        +
      • the issuance of Social Insurance Numbers (SIN) and the protection and security of SIN information

      • +
      • the delivery of services to employers, including Record of Employment on the Web

      • +
      • the administration of Employment Insurance programs to individuals, including regular, illness, pregnancy/parental, critically ill or injured person and compassionate care benefits

      • +
      • the administration of the Employment Insurance Premium Reduction program, including granting qualified employers a reduced Employment Insurance premium rate

      • +
      • the administration of Canada Pension Plan benefits, including retirement, disability, survivor, children’s and death benefits

      • +
      • the administration of benefits for seniors, including the Old Age Security Program and the Guaranteed Income Supplement Payroll is responsible for deducting and remitting Employment Insurance premiums on behalf of employees and employers.

      • +
      +
    • +
    • Payroll is responsible for deducting and remitting Employment Insurance premiums on behalf of employees and employers.

    • +
    • Payroll is responsible for capturing information related to insurable earnings and hours, and reporting that information on the Record of Employment.

    • +
    • The Canadian government based its privacy provisions in its legislation for the

    • +
    +
    +

    protection of personal information on a set of guidelines called the Ten Privacy +Principles.

    +
    +
      +
    • The Personal Information Protection and Electronic Documents Act has applied to

    • +
    +
    +

    federally-regulated organizations such as banks, telecommunications and +transportation companies since January 2001.

    +
    +
      +
    • Since January 2004 the Personal Information Protection and Electronic Documents

    • +
    +
    +

    Act has applied to the collection, use or disclosure of personal information in the +course of any commercial activity within a province that does not have its own +privacy legislation.

    +
    +
      +
    • Express consent means the employee provides their consent either verbally (in which

    • +
    +
    +

    case when and how the consent was received should be documented) or in writing.

    +
    +
      +
    • Implied consent means the employee is considered to have consented indirectly.

    • +
    • The employer does not need to obtain the employee’s permission to provide personal

    • +
    +
    +

    information where legislation provides federal government agencies such as the +Canada Revenue Agency, Employment and Social Development Canada, Service +Canada and provincial/territorial Ministries of Labour with the right to request +personal employee information in order to administer programs or benefits, or in the +case of an audit.

    +
    +
      +
    • Other than an employer’s obligation to report an employee’s Social Insurance

    • +
    +
    +

    Number to the Canada Revenue Agency, Employment and Social Development +Canada, Service Canada or Revenu Québec, an employer may not communicate the +number to a third party without the employee’s specific consent to do so.

    -

    2.11. Review Questions

    +

    2.12. Review Questions

    1. What are the three main programs specifically related to payroll that the Canada Revenue Agency administers?

    2. If an organization deducts $27,400 in Canada Pension Plan contributions from its employees and $21,200 in Employment Insurance premiums, how much would have to be remitted in total to the Canada Revenue Agency?

    3. @@ -420,6 +653,13 @@ hours, and reporting that information on the Record of Employment.

      There is a new type of earning in the new collective agreement. You are not sure if it is insurable.

      The organization would like to apply for a reduction in its Employment Insurance premium rate.

      +

      6. How does the Personal Information Protection and Electronic Documents Act +legislation affect the handling of employee personal information?

      +

      7. Explain the difference between implied and express employee consent and provide an +example of each.

      +

      8. The Personal Information Protection and Electronic Documents Act contains ten +privacy principles. Choose two and develop a statement for each that could be included +in your organization’s privacy policy.

    @@ -449,14 +689,17 @@ hours, and reporting that information on the Record of Employment.

  • 2.5. Statistics Canada
  • 2.6. Personal Privacy
  • -
  • 2.7. Pension Benefits Standards Act
  • -
  • 2.8. Canadian Human Rights Act
  • -
  • 2.9. Employment Equity Act
  • -
  • 2.10. Summary
  • -
  • 2.11. Review Questions
  • +
  • 2.7. Principle 10. Challenging Compliance +
  • +
  • 2.8. Pension Benefits Standards Act
  • +
  • 2.9. Canadian Human Rights Act
  • +
  • 2.10. Employment Equity Act
  • +
  • 2.11. Summary
  • +
  • 2.12. Review Questions
  • diff --git a/docs/build/html/_sources/2_compliance.rst.txt b/docs/build/html/_sources/2_compliance.rst.txt index fc24505..a263c7c 100644 --- a/docs/build/html/_sources/2_compliance.rst.txt +++ b/docs/build/html/_sources/2_compliance.rst.txt @@ -310,15 +310,226 @@ applicable statutory deductions. Statistics Canada ~~~~~~~~~~~~~~~~~~~~~ +Statistics Canada produces statistics that help Canadians better understand their country—its +population, resources, economy, society and culture. +In Canada, providing statistics is a federal responsibility. As Canada’s central statistical +agency, Statistics Canada is legislated under the Statistics Act to serve this function for the +whole of Canada and each of the provinces/territories. +Objective statistical information is vital to an open and democratic society. It provides a solid +foundation for informed decisions by elected representatives, businesses, unions and non- +profit organizations, as well as individual Canadians. +Statistics Canada is committed to protecting the confidentiality of all information entrusted to +them and to ensure that the information delivered is timely and relevant to Canadians. Personal Privacy ~~~~~~~~~~~~~~~~~ +The Canadian federal government and all provincial governments have legislation that sets +limits on the collection, use or disclosure of personal information. Private sector privacy laws +in Canada currently only cover the employee personal information of employees that work +for federally regulated companies or who are located in one of the four provinces with +provincial private sector privacy laws: Alberta, British Columbia, Manitoba and Québec1. +Public sector employees have some privacy protection under all jurisdictions except Ontario +which excludes employee information from its public sector privacy legislation. Employees +who are covered by a collective agreement also have statutory privacy protection based on +arbitral jurisprudence and their particular collective agreement. Therefore, approximately +half of workers in Canada have privacy rights backed by legislation, while the remaining +50% of the country’s more than 20 million or so workers have privacy rights that are either +voluntarily set in place by employers who have developed employee privacy codes or have +privacy rights because they have a collective agreement in place. +Employers should also be aware that egregious violations of privacy may open them up to +civil damages, including class action lawsuits. Legislatures and the courts are recognizing +privacy rights and providing opportunities for civil remedies. +In drawing up its legislation for the protection of personal information, the Canadian +government based its privacy provisions on a set of guidelines that had been developed by +the Canadian Standards Association in its Model Code for the Protection of Personal +Information. The Privacy Principles ----------------------- +The Canadian Standards Association (CSA) Model Code is a set of principles that was +developed with input from organizations, governments, consumer associations and other +privacy stakeholders. They are incorporated in Federal private sector privacy legislation and +have become the generally accepted framework for evaluating privacy processes and systems +in Canada2. +Principle 1. Accountability +An organization is responsible for personal information under its control and shall designate +an individual or individuals to be accountable for the organization's compliance with the +following principles. +Principle 2. Identifying Purposes +The purposes for which personal information is collected shall be identified by the +organization at or before the time the information is collected. +Principle 3. Consent +The knowledge and consent of the individual are required for the collection, use, or +disclosure of personal information, except where inappropriate. Note: In certain +circumstances, personal information can be collected, used, or disclosed without the +knowledge and consent of the individual. For example, legal, medical, or security reasons +may make it impossible or impractical to seek consent. +Principle 4. Limiting Collection +The collection of personal information shall be limited to that which is necessary for the +purposes identified by the organization. Information shall be collected by fair and lawful +means. +Principle 5. Limiting Use, Disclosure, and Retention +Personal information shall not be used or disclosed for purposes other than those for which it +was collected, except with the consent of the individual or as required by law. Personal +information shall be retained only as long as is necessary for the fulfillment of those +purposes. +Principle 6. Accuracy +Personal information shall be as accurate, complete, and up-to-date as is necessary for the +purposes for which it is to be used. +Principle 7. Safeguards +Personal information shall be protected by security safeguards appropriate to the sensitivity +of the information. +Principle 8. Openness +An organization shall make readily available to individuals specific information about its +policies and practices relating to the management of personal information. +Principle 9. Individual Access +Upon request, an individual shall be informed of the existence, use and disclosure of his or +her personal information and shall be given access to that information. An individual shall be +able to challenge the accuracy and completeness of the information and have it amended as +appropriate. In certain situations, an organization may not be able to provide access to all the +personal information it holds about an individual. Exceptions to the access requirement +should be limited and specific. The reasons for denying access should be provided to the +individual upon request. Exceptions may include information that is prohibitively costly to +provide, information that contains references to other individuals, information that cannot be +disclosed for legal, security, or commercial proprietary reasons, and information that is +subject to solicitor-client or litigation privilege. + +Principle 10. Challenging Compliance +~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ +An individual shall be able to address a challenge concerning compliance with the above +principles to the designated individual or individuals accountable for the organization's +compliance. + The Personal Information Protection and Electronic Documents Act (PIPEDA) -------------------------------------------------------------------------- +The federal government drew upon the CSA Privacy Principles in its drafting of the federal +Personal Information Protection and Electronic Documents Act (PIPEDA) and the spirit and +much of the wording of the principles can be found throughout PIPEDA. + +The mandate of the Office of the Privacy Commissioner of Canada (OPC) is overseeing +compliance with both the Privacy Act, which covers the personal information-handling +practices of federal government departments and agencies (including employee data), and the +Personal Information Protection and Electronic Documents Act (PIPEDA), Canada's private +sector privacy law. + +PIPEDA has applied to federally regulated organizations such as banks, telecommunications +and transportation companies since January 2001 and applies to the collection, use or +disclosure of personal information in the course of any commercial activity within a province +that does not have its own privacy legislation, since January 2004. + +While this protection of personal information legislation has a significant impact on how +organizations collect, use and disclose personal information relating to commercial +transactions (for example, customer/client lists and information), it is the effect of this +legislation on employee personal information that concerns the payroll and human resources +departments. + +Employers collect personal employee information to conduct and protect their business, and +to comply with government legislation (for example, Employment/Labour Standards and +statutory deductions relating to CPP/QPP contributions, EI and QPIP premiums along with +income tax). As well, many employers provide benefits such as dental, medical and pension +plans that require the collection of even greater amounts of personal data. + +.. note:: + + PIPEDA does not require that employers obtain consent from prospective employees, current + employees, or terminated employees to collect, use, and disclose information about that + person where the information is necessary for the creation, maintenance, and termination of + the employment relationship. It is, however, the case that the employer will provide notice to + the employee so that they are knowledgeable with respect to the information that the + employer collects, uses, and discloses. + This notice should be provided to prospective employees as part of the recruitment process + and also as part of the on-boarding process. In addition, if there are changes to personal data + practices for employee information, employees should be informed about such changes in a + timely manner. + +**Consent** + +According to PIPEDA, employers must obtain an employee's consent before they collect +personal information where that information is not required for the employment relationship. +Further, the information collected must be for a specific purpose and must be destroyed once +that purpose is no longer valid. + +There are two forms of consent that can be obtained from an employee - expressed and +implied: + +**Expressed consent** should be used for particularly sensitive employee information such as +might be asked for in the case of a voluntary employee assistance program. + +**Implied consent** means the employee is considered to have consented indirectly. An +example of implied consent is when an employee completes a form for an employer provided +but optional service such as a *social club* for birthday gifts and notices. Participating in this +club is not required for the employment relationship so consent is required. But the +information requested, and the context is not overly sensitive so consent for the collection +and use of employee data may be implied by the fact that the employee completed the +voluntary form. It doesn't need an “I consent” checkbox. + +In essence, the more sensitive the information, the more one should use express written +consent, which outlines in detail the specific purpose for which an employer is using the +information. It is critical for those working in payroll to be aware of the requirements of +privacy legislation that applies to their employees and to have the necessary procedures in +place to comply with the legislation. If an employee chooses not to disclose the information +and is not required to do so by law, an employer cannot force an employee to divulge it. + +**Exceptions to Consent Requirement** + +Subparagraph 7(3) of the Personal Information Protection and Electronic Documents Act +(Bill C6) allows an employer to disclose personal information without the knowledge or +consent of the individual if the disclosure is made to a government institution which has +identified its lawful authority, and if the disclosure is for the purpose of administering any +law of Canada. + +PIPEDA permits federal government agencies such as the CRA, ESDC, Service Canada and +provincial/territorial Ministries of Labour to obtain personal employee information needed to +administer programs or benefits, or to perform an audit. Legislation specifically provides +these government bodies with the right to request personal employee information and inspect +certain records and documents. As a result, the employer does not need to obtain the +employee's permission to provide the information. + +In addition to disclosures to government that are mandated by legislation and in relation to +employment, subparagraph 7.3 of PIPEDA states that an employer that is regulated by +federal labour codes can “…collect, use and disclose personal information without the consent of the individual if +(a) the collection, use or disclosure is necessary to establish, manage or terminate an +employment relationship between the federal work, undertaking or business and the +individual; and +(b) the federal work, undertaking or business has informed the individual that the personal +information will be or may be collected, used or disclosed for those purposes”. + +Use and Storage of Personal Information +According to PIPEDA, organizations can only use information for the purpose for which it +was collected. Employers must fully disclose in writing to the employee the reasons why +they require the information, as well as what will be done with it. + +Personal information must not be disclosed to external stakeholders without the employee's +consent and only for the purpose for which the information was collected. For example, if the +organization is being audited by a government agency, such as the CRA, the employee's +medical information should not be included with the information provided for audit purposes. + +There are times when employers are required to collect information about employees in order +to comply with employment/labour standards or human rights legislation. For example, to +accommodate an employee for religious days and holidays, an employer needs to know about +the employee's religious beliefs. To seek out this type of information for any other reason +invades the individual's right to privacy. + +Limitations on Use - the Social Insurance Number example +The purpose of a social insurance number (SIN) is to identify an individual for specific +government programs. This information may not be collected, stored, used or disclosed for +any other purpose without the employee's consent. Where the SIN is to be used for purposes +of identification, an organization must provide a convenient method for the employee to +withdraw his/her consent for that use at any time. + +Employers are authorized to collect a SIN from employees in order to produce Records of +Employment and income tax information slips. Unless the employee has provided a SIN for +another specific use, and has consented to that specific use in writing, an employer could be +subject to fines for each improper use of that number. + +As a general rule, an employer may not communicate the number to a third party without the +employee's specific consent to do so. Exceptions are cases in which it is the employer's +obligation to report an employee's SIN to RQ, CRA, ESDC or Service Canada. + +The SIN should not be used on pay statements or communicated to unions or benefit carriers. +They should not be used as an identifier by any organization other than the government +agencies mentioned above, unless the employee provides written consent to do so. Pension Benefits Standards Act ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ @@ -356,28 +567,55 @@ Summary - the administration of provisions related to Wage Loss plans - the administration of provisions regarding Job Creation programs -Employment and Social Development Canada’s Employment Insurance program + - Employment and Social Development Canada's Employment Insurance program provides temporary financial assistance for unemployed Canadians while they look for work or upgrade their skills. -Service Canada serves as the government’s operational arm while Employment and + + - Service Canada serves as the government's operational arm while Employment and Social Development Canada operates as the policy-making body. -Service Canada is responsible for: -o the issuance of Social Insurance Numbers (SIN) and the protection and -security of SIN information -o the delivery of services to employers, including Record of Employment on the -Web -o the administration of Employment Insurance programs to individuals, -including regular, illness, pregnancy/parental, critically ill or injured person -and compassionate care benefits -o the administration of the Employment Insurance Premium Reduction -program, including granting qualified employers a reduced Employment -Insurance premium rate - - the administration of Canada Pension Plan benefits, including retirement, disability, survivor, children's and death benefits + - Service Canada is responsible for: - - the administration of benefits for seniors, including the Old Age Security Program and the Guaranteed Income Supplement Payroll is responsible for deducting and remitting Employment Insurance premiums -on behalf of employees and employers. Payroll is responsible for capturing information related to insurable earnings and -hours, and reporting that information on the Record of Employment. + - the issuance of Social Insurance Numbers (SIN) and the protection and security of SIN information + - the delivery of services to employers, including Record of Employment on the Web + - the administration of Employment Insurance programs to individuals, including regular, illness, pregnancy/parental, critically ill or injured person and compassionate care benefits + - the administration of the Employment Insurance Premium Reduction program, including granting qualified employers a reduced Employment Insurance premium rate + - the administration of Canada Pension Plan benefits, including retirement, disability, survivor, children's and death benefits + - the administration of benefits for seniors, including the Old Age Security Program and the Guaranteed Income Supplement Payroll is responsible for deducting and remitting Employment Insurance premiums on behalf of employees and employers. + + - Payroll is responsible for deducting and remitting Employment Insurance premiums on behalf of employees and employers. + + - Payroll is responsible for capturing information related to insurable earnings and hours, and reporting that information on the Record of Employment. + + - The Canadian government based its privacy provisions in its legislation for the +protection of personal information on a set of guidelines called the Ten Privacy +Principles. + + - The Personal Information Protection and Electronic Documents Act has applied to +federally-regulated organizations such as banks, telecommunications and +transportation companies since January 2001. + + - Since January 2004 the Personal Information Protection and Electronic Documents +Act has applied to the collection, use or disclosure of personal information in the +course of any commercial activity within a province that does not have its own +privacy legislation. + + - Express consent means the employee provides their consent either verbally (in which +case when and how the consent was received should be documented) or in writing. + + - Implied consent means the employee is considered to have consented indirectly. + + - The employer does not need to obtain the employee's permission to provide personal +information where legislation provides federal government agencies such as the +Canada Revenue Agency, Employment and Social Development Canada, Service +Canada and provincial/territorial Ministries of Labour with the right to request +personal employee information in order to administer programs or benefits, or in the +case of an audit. + + - Other than an employer's obligation to report an employee's Social Insurance +Number to the Canada Revenue Agency, Employment and Social Development +Canada, Service Canada or Revenu Québec, an employer may not communicate the +number to a third party without the employee's specific consent to do so. Review Questions ~~~~~~~~~~~~~~~~~~~~~ @@ -398,4 +636,14 @@ Review Questions There is a new type of earning in the new collective agreement. You are not sure if it is insurable. - The organization would like to apply for a reduction in its Employment Insurance premium rate. \ No newline at end of file + The organization would like to apply for a reduction in its Employment Insurance premium rate. + +6. How does the Personal Information Protection and Electronic Documents Act +legislation affect the handling of employee personal information? + +7. Explain the difference between implied and express employee consent and provide an +example of each. + +8. The Personal Information Protection and Electronic Documents Act contains ten +privacy principles. Choose two and develop a statement for each that could be included +in your organization's privacy policy. diff --git a/docs/build/html/index.html b/docs/build/html/index.html index 22e6304..17d3625 100644 --- a/docs/build/html/index.html +++ b/docs/build/html/index.html @@ -85,14 +85,17 @@ to confidently perform essential payroll functions encountered in day-to-day ope
  • 2.5. Statistics Canada
  • 2.6. Personal Privacy
  • -
  • 2.7. Pension Benefits Standards Act
  • -
  • 2.8. Canadian Human Rights Act
  • -
  • 2.9. Employment Equity Act
  • -
  • 2.10. Summary
  • -
  • 2.11. Review Questions
  • +
  • 2.7. Principle 10. Challenging Compliance +
  • +
  • 2.8. Pension Benefits Standards Act
  • +
  • 2.9. Canadian Human Rights Act
  • +
  • 2.10. Employment Equity Act
  • +
  • 2.11. Summary
  • +
  • 2.12. Review Questions
  • 3. EMPLOYEE vs. INDEPENDENT CONTRACTOR
      diff --git a/docs/build/html/searchindex.js b/docs/build/html/searchindex.js index 7f7025f..91dbc88 100644 --- a/docs/build/html/searchindex.js +++ b/docs/build/html/searchindex.js @@ -1 +1 @@ -Search.setIndex({"alltitles":{"ABOUT THE AUTHOR":[[4,null],[8,null]],"Accounting Recap":[[10,"accounting-recap"]],"Allowances":[[5,"allowances"]],"Authorization for Hiring":[[9,"authorization-for-hiring"]],"Behavioural and Ethical Standards":[[0,"behavioural-and-ethical-standards"]],"Benefit Enrollment Forms":[[9,"benefit-enrollment-forms"]],"Benefits":[[5,"benefits"]],"CALCULATING NET EARNINGS":[[5,null]],"CANADA / QUEBEC PENSION PLAN (CPP / QPP)":[[12,"canada-quebec-pension-plan-cpp-qpp"],[12,"id1"]],"CPP2 CONTRIBUTION RATES MAXIMUMS":[[12,"cpp2-contribution-rates-maximums"]],"CPP2 Contribution Rates Maximums":[[12,"id2"]],"Canada Pension Plan":[[6,null]],"Canada Pension Plan (CPP)":[[1,"canada-pension-plan-cpp"]],"Canadian Human Rights Act":[[1,"canadian-human-rights-act"]],"Confidentiality Agreement":[[9,"confidentiality-agreement"]],"Content Review":[[0,"content-review"]],"Content Review Highlights":[[9,"content-review-highlights"]],"Contract for Service (Subcontracting)":[[2,"contract-for-service-subcontracting"]],"Contract of Service (Employment)":[[2,"contract-of-service-employment"]],"Control":[[2,"control"]],"EMPLOYEE vs. INDEPENDENT CONTRACTOR":[[2,null]],"EXAMPLE":[[1,null],[1,null]],"Employment Equity Act":[[1,"employment-equity-act"]],"Employment Income":[[5,"employment-income"]],"Employment Insurance":[[6,"employment-insurance"]],"Employment Insurance (EI)":[[1,"employment-insurance-ei"]],"Employment and Social Development Canada (ESDC)":[[1,"employment-and-social-development-canada-esdc"]],"Entering Employee Information into Sage50":[[9,"entering-employee-information-into-sage50"]],"Errors and Errata":[[7,null]],"Example Evaluations":[[9,"example-evaluations"]],"Expenses":[[5,"expenses"]],"External Stakeholders":[[0,"external-stakeholders"]],"Factors Determining the Type of Contract":[[2,"factors-determining-the-type-of-contract"]],"Federal Government":[[0,"federal-government"]],"Financial Risk":[[2,"financial-risk"]],"Glossary":[[8,"glossary"]],"Government Stakeholders":[[0,"government-stakeholders"]],"INTRODUCTION TO CANADIAN PAYROLL":[[0,null]],"Income Tax":[[1,"income-tax"]],"Insurable Earnings":[[15,"insurable-earnings"]],"Internal Forms":[[9,"internal-forms"]],"Internal Stakeholders":[[0,"internal-stakeholders"]],"Journal Entries":[[10,"journal-entries"],[10,"id1"]],"Legislation vs. regulation":[[0,"legislation-vs-regulation"]],"Mar. 15, 2025":[[10,"id2"]],"New Employee Information":[[14,"new-employee-information"]],"Non-Compliance Penalties":[[1,"non-compliance-penalties"]],"OBNOARDING EMPLOYEE":[[9,null]],"ONBOARDING EMPLOYEE EXERCISE":[[9,null]],"Opportunity for Profit":[[2,"opportunity-for-profit"]],"PAYROLL COMPLIANCE":[[1,null]],"PREFACE":[[11,null]],"Payroll Accounting":[[10,null]],"Payroll Content Knowledge":[[0,"payroll-content-knowledge"]],"Payroll Management Stakeholders":[[0,"payroll-management-stakeholders"]],"Payroll Objectives and Definitions":[[0,"payroll-objectives-and-definitions"]],"Payroll Stakeholders":[[0,"payroll-stakeholders"]],"Pension Benefits Standards Act":[[1,"pension-benefits-standards-act"]],"Pensionable Earnings":[[15,"pensionable-earnings"]],"Personal Privacy":[[1,"personal-privacy"]],"Personal and Professional Skills":[[0,"personal-and-professional-skills"]],"Provincial/Territorial Governments":[[0,"provincial-territorial-governments"]],"RATES FOR 2025":[[12,null]],"REFERENCES":[[13,null]],"REVIEW QUESTIONS":[[14,null]],"Record of Employment":[[6,"record-of-employment"]],"Required Federal and Provincial/Territorial Forms":[[9,"required-federal-and-provincial-territorial-forms"]],"Responsibility for Investment and Management":[[2,"responsibility-for-investment-and-management"]],"Review Questions":[[0,"review-questions"],[1,"review-questions"],[2,"review-questions"],[9,"review-questions"]],"Review Questions (Sample)":[[9,"review-questions-sample"]],"Review Summary":[[2,"review-summary"]],"Service Canada":[[1,"service-canada"]],"Social Insurance Number (SIN)":[[1,"social-insurance-number-sin"]],"Statistics Canada":[[1,"statistics-canada"]],"Subcontracting Work or Hiring Assistants":[[2,"subcontracting-work-or-hiring-assistants"]],"Summary":[[1,"summary"]],"TD1":[[3,null]],"TD1 - 2025 Personal Tax Credits Return":[[3,"td1-2025-personal-tax-credits-return"]],"TERMINOLOGY":[[15,null]],"Tax Credits (TD1)":[[9,"tax-credits-td1"]],"Tax Credits (TP-1015.3-V - Qu\u00e9bec)":[[9,"tax-credits-tp-1015-3-v-quebec"]],"Technical Skills":[[0,"technical-skills"]],"The Canada Revenue Agency":[[1,"the-canada-revenue-agency"]],"The Employee-Employer Relationship":[[2,"the-employee-employer-relationship"]],"The Personal Information Protection and Electronic Documents Act (PIPEDA)":[[1,"the-personal-information-protection-and-electronic-documents-act-pipeda"]],"The Privacy Principles":[[1,"the-privacy-principles"]],"Tools and Equipment":[[2,"tools-and-equipment"]],"Union Membership":[[9,"union-membership"]],"Who Must Contribute to the Canada Pension Plan":[[6,"who-must-contribute-to-the-canada-pension-plan"]]},"docnames":["1_introduction","2_compliance","3_contracts","TD1","author","compensation","cpp-and-ei","errata","index","onboarding_employee","payroll_accounting","preface","rates_2025","references","review_questions","terminology"],"envversion":{"sphinx":65,"sphinx.domains.c":3,"sphinx.domains.changeset":1,"sphinx.domains.citation":1,"sphinx.domains.cpp":9,"sphinx.domains.index":1,"sphinx.domains.javascript":3,"sphinx.domains.math":2,"sphinx.domains.python":4,"sphinx.domains.rst":2,"sphinx.domains.std":2},"filenames":["1_introduction.rst","2_compliance.rst","3_contracts.rst","TD1.rst","author.rst","compensation.rst","cpp-and-ei.rst","errata.rst","index.rst","onboarding_employee.rst","payroll_accounting.rst","preface.rst","rates_2025.rst","references.rst","review_questions.rst","terminology.rst"],"indexentries":{},"objects":{},"objnames":{},"objtypes":{},"terms":{"":[0,1,2,3,6,8,9,10,11],"00":[1,2,10],"000":3,"028":3,"04":12,"1":[1,2,3,10],"10":[1,2,3,10],"100":3,"1015":8,"1016":9,"105":3,"11":3,"12":[3,8,12],"129":3,"13":3,"134":12,"138":3,"145":12,"16":3,"177":3,"18":[1,3,6,9],"1867":0,"1917":1,"1935":1,"1940":1,"1955":1,"1962":1,"1964":1,"1966":1,"1967":1,"197":3,"1971":1,"1976":1,"1985":1,"1996":1,"2":[1,2,3,9],"20":[1,3],"200":[1,12],"2005":[1,8],"2008":3,"2013":1,"2020":0,"2022":8,"2025":8,"21":1,"24":12,"25":[1,6],"250":6,"26":12,"27":1,"28":[1,3],"291":12,"3":[1,3,8,12],"30":1,"300":12,"31":[3,12],"324":1,"35":6,"396":12,"4":[1,3,6,12],"400":1,"45":[1,3],"48":1,"5":[1,3,8,12],"50":9,"500":[1,10,12],"52":12,"522":3,"53":12,"6":[1,3,9],"60":6,"601":3,"61":12,"65":[3,6],"66":12,"67":12,"687":3,"7":[1,3],"70":[1,6],"709":3,"71":12,"792":12,"798":3,"8":[1,3],"800":12,"81":12,"816":3,"83":12,"882":3,"9":[1,3,9],"90":1,"900":1,"95":12,"A":[1,2,6,9,14],"AND":[],"As":[0,1,2,6],"At":2,"By":2,"FOR":8,"For":[0,8,9],"IT":8,"If":[1,2,3,9],"In":[0,1,2,3,6,9],"It":[0,1,2,6,9,10],"Its":6,"ON":[],"One":2,"TO":8,"The":[0,3,6,8,9,10,11],"Their":[],"Then":9,"There":[1,6],"These":[1,2,6,9,10,14],"To":[1,2,3,6,9,10],"With":8,"__methods__":0,"__requirements__":0,"ab":9,"abil":[0,2],"abl":[0,6,11],"about":[1,2,6],"abreast":[],"absolut":0,"absorb":2,"academ":8,"accept":2,"access":[1,9],"accompani":[],"accomplish":2,"accord":[0,1,6],"account":[0,1,2,8],"accrual":[0,10],"accur":[0,1,2,6,9,10,11],"accuraci":[9,10],"achiev":[],"acknowledg":9,"across":[9,10],"act":[0,2,6,8,9,11],"action":0,"activ":[0,2,6],"actual":[],"adapt":0,"add":[3,9],"addit":[0,1,6,9,12,13],"addition":[],"address":[3,9],"adher":[0,2],"adjust":9,"administ":[0,1,2,6],"administr":[0,1,2,8,9,10,11],"adopt":[1,6],"advantag":0,"advertis":2,"advic":[],"affair":[],"affect":[0,2],"after":1,"ag":[0,1,3,6,9],"again":0,"against":1,"agenc":[0,2,6,8,9],"agent":[],"agre":2,"agreement":[0,1,2,8],"agricultur":6,"aim":11,"alberta":9,"alert":2,"alex":8,"alexand":[4,8],"align":9,"all":[0,1,2,3,6,9,10],"allow":[0,2,8],"almost":1,"alon":[2,9],"along":[0,1,2,6],"alreadi":9,"also":[0,1,2,3,6,9],"although":6,"alwai":[6,9],"amend":1,"ammount":12,"among":[],"amount":[0,1,2,3,6,9,10],"an":[0,1,2,3,6,9],"analysi":10,"analyt":0,"ani":[0,1,2,3,9],"annual":[0,1,2,3,9,12],"anoth":[0,1,2,3],"answer":2,"anxieti":8,"anyon":2,"anyth":[0,2],"ap":2,"appear":9,"appli":[0,1,2,3,6,9,11],"applic":[1,2,9],"approach":[0,2,9],"appropri":[2,3,9],"approv":[],"approxim":1,"april":1,"ar":[0,1,2,3,6,9,10,14],"architect":[],"area":[0,1,9],"aris":[2,6],"arm":1,"around":[],"arrang":[0,2],"articl":2,"ask":[1,2],"aspect":[0,1,2,10,11],"aspx":[],"assess":2,"asset":[2,10],"assign":[0,1,9],"assist":[0,1,8],"associ":[0,1,2,8,9],"assum":2,"assur":0,"attach":2,"attent":0,"audienc":[],"audit":9,"auditor":[],"author":[0,2],"auto":[],"autom":10,"automat":9,"automot":2,"autonomi":2,"avail":[1,2,6,9],"averag":1,"avoid":1,"awar":2,"b":14,"background":8,"balanc":[],"bank":[0,2,9],"bankruptci":1,"bargain":0,"base":[1,2,6,9],"basi":[2,9],"basic":[1,3,9,12],"bear":2,"becam":1,"becaus":6,"becom":[1,2],"been":[0,1,2,6],"befor":9,"began":1,"begin":[1,9],"behalf":[0,1],"behaviour":8,"being":[0,1,2,3],"belong":0,"benefit":[0,2,3,6,8,10],"best":[],"better":1,"between":[0,1,2,3,9],"beyond":[2,9],"bi":12,"biggest":1,"billion":1,"bind":[0,9],"birth":[3,9],"birthdai":[],"bn":2,"bobkov":[4,8],"bodi":[0,1,6],"bonu":[],"bonus":[],"bookkeep":8,"born":3,"borrow":0,"both":[0,1,2,3,6,8,9],"boundari":[],"branch":0,"break":0,"bring":8,"british":[0,1],"broad":[],"broadcast":[0,2],"broader":[],"budget":[0,1],"build":[0,1,8],"built":[],"bulletin":2,"busi":[0,1,2,6,8,9,11],"c":14,"ca":2,"cabinet":0,"calcul":[0,1,2,3,6,8,9,11,13],"calendar":[1,2,6],"call":[1,2,6],"came":1,"can":[0,1,2,3,6,9],"canada":[0,2,3,8,9,11],"canadian":[2,8,9,10],"canadianpayrol":[],"cannot":[0,2,3,6,9],"capit":[1,2,8],"captur":1,"card":1,"care":[1,6],"career":9,"carefulli":9,"caregiv":[3,9],"carniv":6,"carpent":[],"carpentri":2,"carri":[1,2],"carrier":[0,2],"carswel":2,"case":[0,1,2,3,9],"cash":6,"casual":6,"categor":2,"categori":6,"cbc":0,"cch":2,"cdnpayrol":[],"ceil":1,"celebr":9,"central":[],"certain":[0,2,6],"certif":3,"certifi":3,"challeng":2,"chanc":2,"chang":[0,2],"channel":[],"chapter":[0,1,2,6],"charact":[],"characterist":2,"charg":1,"charit":0,"chariti":[0,2],"charter":2,"check":9,"checklist":[],"chequ":[0,9],"chief":2,"child":[1,3,6],"children":[1,3,6,9],"choic":[1,14],"choos":[2,9],"circu":6,"circular":2,"circumst":[0,1],"citizen":1,"civil":0,"claim":[3,9],"clarif":2,"clarifi":[1,6],"classif":2,"classifi":[2,6],"clear":[1,6,8],"clearli":[0,2,9],"click":9,"client":2,"clientel":8,"close":[0,9],"cnt":[],"code":[0,3],"collabor":[],"collect":[0,1,2,6,9],"colleg":[3,8],"com":[],"combin":1,"come":1,"commenc":9,"commerc":0,"commiss":[1,2,11],"commit":[1,2],"common":[0,2,3,6,9],"commonli":[1,2],"commun":[0,1,2],"compani":[0,2,9],"compassion":1,"compens":[0,2,6,9,10,11],"compet":[],"competit":1,"complet":[1,2,6,9,11],"complex":8,"compli":0,"complianc":[0,2,6,8,9,10,11],"compliant":[0,2,9],"compon":[0,6,10],"comprehens":[],"compulsori":6,"comput":0,"computer":11,"concept":14,"concern":[0,2],"conclud":[],"conclus":2,"condit":[0,2,3,6],"conduct":[],"confid":8,"confidenti":[0,8],"configur":9,"confirm":[1,2,9],"conflict":0,"connect":6,"conscienti":0,"consecut":6,"consent":9,"consequ":[],"consid":[0,1,2,6],"consider":2,"consist":[0,2,9],"consolid":0,"constant":[],"constantli":[],"constitut":[0,6],"construct":0,"consult":2,"contact":9,"contain":14,"content":[2,8],"context":9,"continu":[0,1,2],"contract":[0,8,9,11],"contractor":[0,8],"contractu":2,"contrast":2,"contribut":[0,1,2,8,13],"contributor":[1,6],"contributori":[6,12,13],"control":[0,8],"convers":2,"coordin":[0,2],"copi":2,"core":[],"corpor":[0,1,2],"correct":[1,9,14],"correctli":2,"correspond":0,"cost":[0,1,2,6,10],"costli":[],"could":[2,3],"countri":[0,1,6],"cours":[0,6,14],"court":[0,2],"cover":[0,2,6,9,14],"coverag":[0,1,2,6,9],"cpp":[2,6,8,9,13],"cpp2":8,"cpt1":2,"cr":10,"cra":[0,1,2,6,9],"creat":[0,1,9],"creation":[0,1],"credit":[0,8,10],"crimin":0,"criteria":[2,6],"critic":[1,6,9,10],"crown":0,"crucial":0,"cultur":1,"current":[],"custom":0,"cycl":[0,2,9],"d":[],"dai":[0,1,2,3,6,8],"daili":[],"data":[0,9],"databas":0,"date":[1,2,3,9],"deadlin":0,"deal":0,"death":[1,6],"debit":10,"debt":1,"decad":[],"decemb":3,"decid":2,"decis":[0,1,2],"declar":[0,9],"dedic":1,"deduct":[0,1,2,3,6,9,10,13],"deem":[],"defici":1,"defin":[2,9],"definit":[1,2,8],"degre":[2,8],"delai":1,"deleg":0,"deliv":[1,2],"deliver":2,"deliveri":[1,2],"demand":[0,2],"demonstr":[],"dental":9,"depart":[0,1,2,9],"department":0,"depend":[0,2,3,6,9],"deposit":[0,9],"describ":6,"descript":12,"design":[1,2,6,8,10,14],"desir":2,"detail":[0,1,6,9],"determin":[0,1,3,6,8,9],"develop":[0,2,3,6,8],"dictat":0,"did":2,"differ":[0,2,3,9],"differenti":[],"diploma":8,"direct":[0,2,9],"directli":[1,2,6],"disabl":[0,1,3,6,9],"disast":6,"disclos":9,"disclosur":9,"discreet":0,"discrep":[],"discret":2,"discuss":[0,1,2,6],"distinct":[0,2],"distinguish":2,"distribut":[1,10],"divers":8,"divid":[],"divis":0,"do":[1,2,3,6,9],"document":[0,2,8,9,10],"doe":[1,2,3,9],"dollar":1,"don":1,"donat":0,"done":2,"doubl":9,"down":[],"download":1,"dr":10,"draw":[],"drawn":2,"driver":9,"due":[0,1,2,6,9],"durat":9,"dure":[1,2,6],"duti":[0,1,2],"dynam":[],"e":[2,9],"each":[0,1,2,3,9,10],"earn":[1,2,6,8,9,12,13],"eas":8,"easi":1,"easili":[],"econom":1,"edit":9,"educ":[0,1,3,8],"edward":[],"effect":[0,1,2],"effici":[0,2],"effort":[],"ei":[2,6,8,9],"either":[0,1,2,6],"elect":6,"electron":[2,8,9],"element":2,"elev":0,"elig":[3,6,9],"elimin":0,"email":0,"embrac":0,"emotion":[],"emphasi":[1,2],"emploi":[0,2,6,12],"employ":[0,3,8,9,11,12],"employe":[0,1,3,6,8,10,11,12],"employeeemploy":[],"empow":8,"en":2,"enabl":[1,2,6],"enact":0,"encompass":[],"encount":8,"encourag":0,"end":[0,1,2,3,9],"endors":2,"enforc":1,"engag":[2,6],"english":1,"enhanc":[],"enrol":[0,2,8],"ensur":[0,1,2,6,9,10],"enter":[0,1,2,3,8],"enterpris":6,"entertain":6,"entir":2,"entiti":[],"entitl":[2,9],"entri":[0,8,9],"environ":0,"equal":[2,6],"equat":10,"equip":8,"equit":0,"equiti":[8,10],"equival":[1,9],"errata":8,"error":[8,9,10],"esdc":[2,8],"especi":2,"essenti":[2,6,8,9,10],"establish":[0,1,2,6,9],"estat":1,"estim":[0,3],"etc":2,"ethic":[8,9],"evad":[],"evalu":[2,8],"evas":[],"even":[0,9],"event":[1,6],"eventu":1,"ever":0,"everi":[0,1,2,3],"evid":[],"evolv":[],"examin":2,"exampl":[0,2,8],"exce":[],"excel":[0,1],"except":[0,1],"excess":1,"exchang":[0,2,6],"excis":1,"exclud":6,"exclus":0,"execut":2,"exempt":[9,12],"exercis":[2,11],"exhibit":6,"exist":[0,2],"expect":[0,2],"expenditur":[0,1],"expens":[0,2,6,8,10],"experi":[],"expertis":8,"expiri":[1,9],"explain":[0,1,2,6],"explan":6,"explicit":[],"explor":0,"export":1,"exposit":6,"extend":[0,2],"extens":[1,9],"extent":2,"extern":[2,8],"extra":9,"f":2,"face":6,"facebook":[],"facilit":0,"fact":2,"factor":[0,8],"factual":0,"fail":1,"failur":1,"fair":[0,6],"fall":[0,2,6],"fals":[1,9],"famili":[1,6],"familiar":0,"februari":[2,9],"feder":[1,2,6,8,11],"fee":[0,2,3],"feed":0,"ferri":0,"field":[2,9],"fifti":0,"file":[1,6,9],"filer":1,"fill":[3,9],"final":[2,9],"financ":[0,1,2],"financi":[0,1,6,8,10],"fine":0,"firm":8,"first":[1,2,3,6],"fish":6,"five":[0,8],"fix":[0,2],"flat":2,"flexibl":2,"flour":0,"flow":0,"focus":[6,8],"folio":2,"follow":[0,1,2,3,6,14],"forc":1,"foreign":[0,6],"foreseen":[],"forestri":6,"form":[1,2,3,6,8],"formal":9,"format":0,"forth":[],"foster":[],"found":[0,1,2,6],"foundat":8,"four":[1,2],"frame":[],"framework":[],"frank":1,"fraud":0,"free":2,"french":1,"frequenc":9,"frequent":[],"fridai":2,"from":[0,1,2,3,6,8,9,11],"frozen":1,"fuel":2,"fulfil":2,"full":[0,2,3,6,9],"fulli":1,"function":[0,8,9],"fund":[1,3,6],"fundament":[],"further":2,"furthermor":[9,10],"g":[2,9],"gain":2,"gap":[],"garnish":[0,2],"gather":9,"gener":[0,1,2,6,9,10],"give":[0,2],"given":9,"gloria":9,"go":3,"goal":[1,8],"good":[0,1],"gouv":[],"govern":[1,2,6,8,9],"government":0,"grain":0,"grandchild":3,"grant":1,"greater":[2,3],"greatest":1,"gross":[1,9],"group":[0,2,9],"grow":2,"growth":[],"gst":1,"guarante":[1,3],"guid":[2,6,8,9,11],"guidanc":6,"guidelin":2,"ha":[0,1,2,3,6,8],"had":2,"hand":11,"handl":[0,2],"happi":[],"harmon":1,"have":[0,1,2,3,6,9],"he":[2,8],"health":[0,6,9],"held":[1,2,9],"help":[1,2,6,8,9,14],"helper":2,"her":[1,2],"here":3,"herself":2,"hi":[2,8],"high":2,"higher":2,"highlight":8,"him":2,"himself":[],"hire":[0,1,8,11],"histor":9,"hold":[2,9],"home":9,"horticultur":6,"hospit":0,"hour":[0,1,6,9],"hourli":[2,11],"hous":9,"how":[0,1,2,6,9],"howev":[0,1,2,3,6],"hr":9,"hst":1,"html":2,"http":2,"human":[0,8,11],"hunt":6,"i":[0,1,2,3,6,9,10,14],"icon":9,"id":9,"ident":1,"identif":9,"identifi":[1,2,6,9,11],"ii":0,"iii":0,"ill":[1,6],"illustr":6,"immedi":[],"immigr":[],"impact":[0,1,10],"impair":9,"implement":[],"implic":[],"import":[0,1,2,6,9],"importantli":2,"impos":[0,1],"imposit":[],"improv":1,"inact":1,"incent":1,"includ":[0,1,2,3,6,9,10,11],"incom":[0,2,3,6,8,9,11],"incorpor":0,"increas":[1,2],"incur":2,"independ":8,"indetermin":2,"index":8,"indic":[1,2,9],"indirectli":[],"individu":[0,1,2,6,11],"industri":[0,2],"infirm":[3,9],"influenc":2,"info":9,"infolin":2,"inform":[0,2,6,8],"ingrid":9,"initi":[0,1,2,3],"injur":[1,6],"input":9,"inquiri":0,"insight":8,"instanc":0,"instead":[2,6],"institut":[0,3],"instruct":[2,9],"instrument":2,"insur":[0,2,8,9,11],"integr":[1,2,9],"intend":[1,2],"intent":[2,9],"inter":0,"interact":0,"interconnect":[],"interest":[0,1],"intern":[2,8],"interperson":[],"interpret":0,"interrupt":[1,6],"intersect":11,"introduc":[0,1],"introduct":8,"invest":[6,8],"investig":[],"invoic":[0,2],"involv":[0,6,9,10],"irrelev":[],"is18":3,"island":[],"isn":[],"issu":[0,1,9],"issuanc":1,"item":[1,9],"its":[0,1,2,6,8],"itself":2,"jail":[],"janet":1,"januari":1,"job":[1,2,9],"johansson":9,"journal":[0,8],"judgment":[],"juli":1,"jurisdict":[0,2],"just":0,"justic":0,"keen":0,"keep":[1,2,9],"kei":[2,9,10],"kept":[0,1],"know":[0,1,6,9,10],"knowingli":1,"knowledg":8,"known":[1,6],"labor":2,"labour":[0,1,2],"laframbois":9,"lai":[],"landscap":[],"larg":[0,2],"larger":0,"last":[2,3],"late":1,"later":[0,1,2,3,6],"law":[0,1,2,3,6,9],"lead":10,"learn":[0,1,6,14],"leas":2,"least":9,"leav":6,"ledger":0,"left":1,"legal":[0,2,6,9],"legisl":[1,2,6,8,9,11],"legislatur":0,"length":[0,2],"less":[1,3,6],"let":[],"letter":[1,9],"level":[0,2,6],"levi":1,"li":2,"liabil":[9,10],"liabl":2,"licenc":[0,9],"life":[0,1,6],"lifelong":1,"like":[1,2,9],"likelihood":2,"limit":[2,9],"line":[1,3],"link":9,"linkedin":[],"liquid":1,"list":[0,1,2,6],"littl":1,"live":[1,3,6,9],"ll":9,"loan":1,"local":0,"locat":[2,6],"log":6,"long":[6,8],"longer":[],"look":[1,2],"loss":[1,2],"loyalti":2,"luc":9,"lumber":6,"lump":[],"m":9,"made":[0,1,2,6,9],"mai":[0,1,2,3,6,9],"mail":2,"maimum":12,"main":1,"maintain":[0,2,6,9,10],"mainten":2,"major":1,"make":[0,1,2,6,11],"manag":[1,8,10,11],"mandat":[1,6],"mandatori":[6,9],"mani":[0,1,2,6],"manner":[0,2],"manual":2,"manufactur":[0,2],"marin":0,"market":1,"master":8,"masteri":[],"match":[1,6,9],"materi":[2,11,14],"mathemat":0,"matter":[0,1,6],"maximum":[0,1,8,13],"me":[],"mean":[0,2,6],"meaning":9,"meant":1,"measur":1,"mechan":[],"media":[],"medium":0,"meet":[0,1,2,11],"member":[0,1,2,6],"membership":[6,8],"memo":[0,2],"mental":9,"mere":2,"merger":2,"met":[],"method":2,"meyer":9,"mid":[],"might":[],"million":1,"mind":[],"mine":[0,2],"minim":[],"minimum":[0,1,9],"misclassif":[],"mission":1,"mitig":2,"mode":0,"modest":1,"modif":[],"modul":9,"monei":[0,1],"moni":1,"monitor":[],"month":[1,3],"monthli":[6,12],"more":[0,1,2,3,6,9],"moreov":2,"morn":2,"most":[0,1,2],"move":1,"much":[1,6],"multi":0,"multipl":[0,2,6],"municip":0,"must":[0,1,2,8,9],"name":[3,9],"nation":[0,8],"natur":[0,2,6],"navig":[0,9,11],"nearli":[],"necessari":[0,2,9],"need":[0,1,6,8,9],"neglect":[],"neglig":1,"negoti":[0,2],"neither":[0,1],"net":[0,3,8,9,11],"network":1,"new":[0,1,2,6,8,9],"newborn":[1,6],"newli":6,"newslett":[],"next":[1,2],"non":[0,6,8,11],"nor":[0,1],"normal":2,"northern":1,"note":[0,6],"notif":2,"now":1,"npw":0,"number":[0,2,3,8,9],"numer":[],"o":1,"oa":1,"object":[2,6,8],"oblig":[0,1,2,6,11],"obnoard":8,"observ":0,"obtain":[1,2,9],"occup":[0,2],"occur":[],"occurr":1,"offer":[0,2,6,8,9],"offic":[0,1,2],"offici":[0,9],"often":[0,1,2,6,8],"old":[0,1,3],"older":3,"onboard":[],"onc":[2,9],"one":[0,1,2,3,6,9,14],"ongo":2,"onli":[0,1,2,3,6,9],"onlin":[2,13],"ontario":[],"open":[],"oper":[0,1,2,6,8],"opportun":8,"option":[3,6],"order":[0,2,6],"organ":[0,1,2,6,10],"organiz":[0,9],"orient":[],"origin":[1,2,9],"orphan":1,"other":[0,1,2,3,6,9,10],"out":[2,3,9],"outcom":[0,1,2],"outlin":[0,6,9],"output":0,"outset":[],"outsid":[2,9],"outsourc":[0,2],"outstand":1,"over":[0,1,2],"overal":[2,9],"overclaim":9,"overhead":2,"overpay":1,"overse":2,"oversight":2,"overtim":0,"overview":[],"ow":[1,3],"own":[1,2,6,8],"ownership":2,"p":2,"pace":1,"packag":9,"pai":[0,1,2,3,6,9,11],"paid":[0,1,2,6,9],"paint":2,"painter":[],"parad":6,"parent":[1,3,9],"parliament":[0,1],"part":[0,1,2,3,9,10],"parti":[0,2],"partial":3,"particip":[0,1,2,6],"particular":2,"particularli":2,"partner":[1,3,6,9],"pass":1,"past":8,"payabl":[0,1,2,10],"payer":[2,3],"payment":[0,1,2,3,6,9,11],"payrol":[2,6,8,9,11,13],"peac":0,"penalti":[0,8,9],"penitentiari":0,"pension":[0,2,3,8,9,11],"peopl":[1,2,6],"per":3,"percent":[0,6],"percentag":1,"percept":0,"perform":[0,2,8],"period":[1,2,6,9,10],"perman":[1,2],"permit":[1,9],"perpetu":6,"person":[2,6,8,9],"personnel":0,"perspect":0,"phone":2,"physic":9,"piec":0,"pier":[],"pipeda":[8,9],"pivot":[6,9],"place":[0,2],"placehold":[],"plai":[2,6,9],"plan":[0,2,3,8,9,11],"pleas":2,"plu":[1,3],"point":9,"polici":[0,1],"portal":[],"portion":[1,6],"posit":[0,1,2,9],"possess":1,"possibl":[0,1],"possibli":9,"post":[0,2],"postal":[0,3],"potenti":[0,2],"poverti":6,"power":0,"practic":[2,8,11],"practition":[0,1,2],"preced":[],"precis":[],"prefac":[],"prefer":9,"pregnanc":[1,6],"pregnant":1,"premium":[0,1,2,6,9],"prepar":[0,1,2,9],"prescrib":[1,6],"presenc":2,"present":[0,1,2],"pressur":0,"prevail":0,"prevent":9,"previous":6,"price":2,"primari":[0,2,6],"princ":[],"principl":[6,8],"print":2,"prior":[1,2],"prioriti":1,"prison":0,"privaci":[0,8,9],"privat":6,"proactiv":[0,2],"probat":9,"problem":0,"proce":9,"procedur":[0,11],"process":[0,2,9,10,11],"produc":[0,2],"product":1,"profession":[2,8],"profici":0,"profil":9,"profit":8,"program":[0,1,2,6,9],"prohibit":[],"project":2,"promot":[1,2],"proper":2,"properli":9,"properti":0,"proprietari":9,"protect":[0,2,6,8,9],"prove":1,"provid":[0,1,2,6,9],"provinc":[0,1,2,6,9],"provinci":[1,2,8,11],"provis":[0,1,6],"public":[0,1,2],"publish":[2,6],"punctual":[],"purchas":[],"purpos":[0,1,2,6,9],"python":8,"qc":[],"qpp":[6,8],"qualif":6,"qualifi":1,"qualiti":[0,1],"quarterli":[],"quebec":[3,6,8,9],"question":8,"questionair":9,"quickli":[0,1],"quit":[],"qu\u00e9bec":[0,1,2,6,8,11],"radio":0,"rais":0,"rang":[],"rapid":[],"rate":[1,2,8,9],"rather":2,"rc4110":2,"reach":6,"read":0,"reader":8,"readi":9,"readili":9,"realiz":2,"reason":0,"recap":8,"receipt":[2,6],"receiv":[0,1,2,3],"receivership":1,"recent":1,"recogn":[0,2],"recognit":9,"recommend":2,"reconcil":0,"reconcili":[],"record":[1,8,9,10,11],"recoveri":1,"recruit":0,"recur":2,"reduc":[1,10],"reduct":[1,9],"refer":[0,2,6,8,9],"reflect":[2,8,9,10],"refus":2,"regard":[0,1,2],"regardless":[0,2],"regiment":[],"region":8,"regist":[0,1,2,9],"registr":1,"regul":[1,2,8,10],"regular":[0,1,2,3,6,11],"regularli":6,"regulatio":[],"regulatori":9,"reimburs":2,"reinforc":14,"relat":[0,1,2,3,9,10,11],"relationship":[0,8],"relev":2,"reli":[],"religi":6,"remain":[0,9],"remit":[0,1,2,6,9],"remitt":[0,1,6,9],"remot":9,"remuner":[0,1,2,6],"render":[],"rent":[],"rental":2,"repair":2,"repeal":1,"replac":[1,2,6],"report":[0,1,2,6,9,10],"repres":[0,2],"request":[0,2,9],"requir":[0,1,2,6,8],"rescu":6,"research":0,"resembl":2,"resid":[1,3,9],"residenti":9,"resourc":[0,1,2,11],"respect":0,"respond":[0,9],"respons":[0,1,6,8,9,11],"restrict":9,"result":[0,1,2],"retail":[0,2],"retain":2,"retir":[0,1,6,9],"retrait":6,"retroact":[],"return":[1,2],"revenu":[0,2,6,8,9,10],"revenuquebec":[],"review":8,"revis":[],"reward":1,"rganiz":[],"rich":8,"right":[0,2,3,8,9],"risk":[1,6,8,10],"robust":[],"roe":[6,9,11],"role":[0,2,6,9],"routin":[],"rq":[1,2,6,9],"rrsp":[0,9],"rule":[0,1,2],"run":10,"safeguard":[],"safeti":0,"sage":9,"sage50":8,"salari":[0,2,9,11],"sale":1,"same":[1,2,3,6],"sampl":[2,8],"sanction":[],"satisfact":[],"satisfi":[],"save":[0,1,6,9],"sc":[1,2],"scale":2,"scenario":[1,2,11],"schedul":2,"school":[1,9],"scientist":[],"scope":[0,9],"scrutin":2,"scrutini":[],"second":[1,13],"section":[2,3,6,9,14],"sector":8,"secur":[1,2,3],"see":1,"seek":6,"seeker":1,"seizur":[],"select":[2,9],"self":[0,2,6,12],"selfassess":[],"selfemploi":2,"semi":12,"send":[0,6,9],"senior":1,"sens":[0,2],"sensit":[0,9],"sent":2,"sentenc":[],"separ":[0,1,2,9],"seri":[1,2,10],"seriou":6,"serious":1,"serv":[0,1,2],"servant":0,"servic":[0,6,8,9],"set":[1,2,9],"setup":9,"seven":6,"sever":9,"shape":[],"share":[0,1,2,3,9],"she":2,"ship":0,"should":[0,1,2,6,9],"show":2,"sick":1,"side":0,"sigma":10,"sign":9,"signal":2,"signatur":9,"signifi":[2,9],"signific":[1,2,6,9],"significantli":[],"similar":[2,6],"similarli":[],"simultan":2,"sin":[8,9],"sinc":1,"singl":9,"site":2,"situat":2,"size":0,"ski":1,"skill":[1,6,8],"slip":[1,2,9],"small":0,"smooth":[],"so":[1,3],"social":[2,3,6,8,9],"societi":1,"softwar":[0,2,11],"sole":0,"solid":8,"solut":0,"solv":0,"some":[0,1,2],"sometim":[],"sooner":[],"sort":[],"sound":0,"sourc":[0,1,2,3,9],"space":2,"span":8,"special":[2,6],"specialist":[],"specif":[0,1,2,6,8,11],"specifi":[0,2],"spous":[1,3,6,9],"spreadsheet":0,"staff":[0,2,9],"stage":0,"stai":[],"stakehold":[2,8],"stand":8,"standard":[2,8,9,10,11],"start":9,"state":2,"statement":[1,9,10],"statist":8,"statu":[1,2,9],"statut":[0,1,6],"statutori":[0,1,2,6,9],"step":[2,9],"still":[1,9],"stipul":2,"sto":2,"stop":[1,6],"store":[2,9],"strategi":1,"strict":9,"strictli":[],"strong":[],"stronger":1,"structur":[0,2,6],"stub":9,"student":[1,3,11],"studi":[8,11],"subcontract":8,"subject":[1,2,6],"submiss":2,"submit":[0,1,2,6],"subordin":2,"subscrib":2,"subsequ":1,"substanti":2,"substitut":2,"success":1,"successfulli":8,"suffer":[],"suffici":2,"suggest":2,"sum":[],"summar":9,"summari":8,"supervis":2,"supervisor":[2,9],"supplement":[1,3],"supplementari":[1,6],"suppli":2,"support":[0,1,2,3,6,9],"sure":[1,9],"survei":[0,2],"surveyor":[],"surviv":1,"survivor":[0,1,6],"swift":[],"sy":8,"system":[0,1,9,10],"systemat":10,"t":[0,1],"t1213":9,"t2201":3,"t4":[1,2,9],"t4001":6,"t4a":1,"tab":9,"tabl":9,"tact":0,"tailor":[],"take":[0,1,2,6],"taken":[1,2,6],"talent":1,"task":[0,2],"tax":[0,2,6,8,10,11],"taxabl":[0,1],"taxat":[0,1],"taxpay":1,"td1":8,"teacher":6,"team":[],"technic":[2,8],"technologi":0,"televis":0,"templat":[],"temporari":[1,6],"ten":[0,1],"tend":6,"term":[0,1,2,6],"termin":[0,1,2,11],"terminologi":[0,8],"territori":[1,2,8],"test":14,"text":10,"than":[1,2,3,6,9],"thei":[0,1,2,6,10],"them":[1,2,9],"therebi":1,"therefor":[0,1,6],"thi":[0,1,2,3,6,8,9,11,14],"think":2,"third":[0,2],"thirti":0,"thorough":[],"those":[0,2,6],"three":[0,1,2,6,9],"through":[0,1,2,6,9,11],"throughout":[2,3,6],"thu":0,"ti":[],"time":[0,1,2,3,9],"timefram":[2,9],"timelin":[2,6],"titl":[],"todai":1,"togeth":[1,2,6],"tom":2,"too":1,"tool":8,"topic":6,"total":[1,2,3,9,10],"touch":1,"tp":8,"track":[1,6],"trade":[0,2,6],"tradit":2,"trail":[],"train":2,"trait":[],"transact":10,"transfer":[0,1,3,9],"transit":1,"transpar":[],"transport":[0,2],"trap":6,"travel":2,"trigger":[],"true":[1,9,10],"truli":2,"truncat":[],"trust":1,"trustworthi":0,"tuition":[3,9],"turn":6,"twitter":[],"two":[0,1,2,3,6,9],"type":[0,1,6,8,9],"typic":[2,9],"u":10,"ui":1,"ultim":2,"uncertainti":2,"under":[0,1,2,3,6,9],"underscor":6,"understand":[0,1,2,14],"undertak":0,"unemploi":[1,6],"unemploy":1,"unforeseen":2,"union":[0,2,8],"univers":3,"unless":0,"unpaid":1,"unreimburs":2,"unsur":[],"unus":3,"up":[2,9],"updat":2,"upgrad":1,"uphold":[],"upon":[1,6],"upto":2,"uranium":[0,2],"us":[0,1,2,3,6,9,11],"usag":[],"usual":[2,6,9],"util":2,"v":8,"vacat":0,"valid":[2,9],"valu":[],"vari":[],"variabl":8,"variat":[],"varieti":[],"variou":[0,1,10],"vehicl":6,"vendor":[0,2,9],"verbal":[0,2],"veri":0,"verifi":[2,9],"vers":[],"version":9,"vest":[],"via":9,"view":[],"vigil":[],"visit":[],"vital":[],"void":9,"volum":2,"voluntarili":[],"vow":6,"w":3,"wa":[1,2,6,9],"wage":[0,1,2,9,10],"wai":2,"walk":9,"want":[1,9],"war":1,"we":[0,2,10],"web":1,"websit":[1,2],"week":0,"weekli":[2,12],"weigh":2,"weight":2,"well":[0,1,2,9],"were":[3,6],"what":[0,1,2,6,9],"when":[0,1,2,6,9],"where":[0,2,6],"wherea":[],"wherebi":2,"whether":[0,1,2,6],"which":[0,1,2,6,9,10,14],"whichev":3,"while":[0,1,2,6,8],"who":[0,1,2,3,8],"wholesal":0,"whom":2,"whose":[0,3],"why":2,"wide":[],"wil":1,"willing":0,"window":9,"wish":[],"withdraw":[],"withheld":[0,1,2,6],"withhold":[1,2,6,9,10],"within":[0,2,6,9],"without":[2,9],"wizard":9,"word":0,"work":[0,1,6,8,9],"worker":[0,2,6,11],"workforc":[0,1],"workplac":[6,9],"worksheet":3,"workspac":2,"world":1,"would":[0,1,2,6],"write":2,"written":[0,1,2],"www":2,"x":1,"year":[0,1,2,3,6,8,9],"yearli":12,"yet":0,"you":[0,1,2,3,6,9],"your":[1,2,3,14],"youth":1},"titles":["1. INTRODUCTION TO CANADIAN PAYROLL","2. PAYROLL COMPLIANCE","3. EMPLOYEE vs. INDEPENDENT CONTRACTOR","TD1","ABOUT THE AUTHOR","7. CALCULATING NET EARNINGS","4. Canada Pension Plan","14. Errors and Errata","ABOUT THE AUTHOR","8. OBNOARDING EMPLOYEE","9. Payroll Accounting","1. PREFACE","12. RATES FOR 2025","13. REFERENCES","10. REVIEW QUESTIONS","11. TERMINOLOGY"],"titleterms":{"":[],"1015":9,"15":10,"2":[],"2025":[3,10,12],"3":9,"AND":[],"FOR":12,"THE":[4,8],"TO":0,"The":[1,2],"To":[],"about":[4,8],"account":10,"accrual":[],"act":1,"administr":[],"agenc":1,"agreement":9,"allow":5,"allowancesm":[],"annual":[],"ar":[],"assess":[],"assist":2,"author":[4,8,9],"behaviour":0,"benefit":[1,5,9],"calcul":5,"canada":[1,6,12],"canadian":[0,1],"commiss":[],"compens":[],"complianc":1,"confidenti":9,"content":[0,9],"contract":2,"contractor":2,"contribut":[6,12],"control":2,"cours":[],"cpp":[1,12],"cpp2":12,"credit":[3,9],"deduct":[],"definit":0,"detail":[],"determin":2,"develop":1,"document":1,"earn":[5,15],"ei":1,"electron":1,"employ":[1,2,5,6],"employe":[2,9,14],"enrol":9,"enter":9,"entri":10,"equip":2,"equiti":1,"errata":7,"error":7,"esdc":1,"ethic":0,"evalu":9,"exampl":[1,9],"exercis":9,"expens":5,"extern":0,"factor":2,"feder":[0,9],"financi":2,"form":9,"framework":[],"function":[],"glossari":8,"govern":0,"highlight":9,"hire":[2,9],"human":1,"incom":[1,5],"independ":2,"inform":[1,9,14],"insur":[1,6,15],"intern":[0,9],"introduct":0,"invest":2,"journal":10,"knowledg":0,"learn":[],"legal":[],"legisl":0,"manag":[0,2],"mar":10,"materi":[],"maximum":12,"membership":9,"must":6,"net":5,"new":14,"non":1,"number":1,"object":0,"obnoard":9,"onboard":9,"opportun":2,"other":[],"outcom":[],"overview":[],"pai":[],"payrol":[0,1,10],"penalti":1,"pension":[1,6,12,15],"perdon":[],"period":[],"person":[0,1,3],"pipeda":1,"plan":[1,6,12],"prefac":11,"principl":1,"privaci":1,"profession":0,"profit":2,"protect":1,"provinci":[0,9],"qpp":12,"quebec":12,"question":[0,1,2,9,14],"qu\u00e9bec":9,"rate":12,"recap":10,"recommend":[],"record":6,"refer":13,"regul":0,"relationship":2,"requir":9,"respons":2,"return":3,"revenu":1,"review":[0,1,2,9,14],"right":1,"risk":2,"sage50":9,"salari":[],"sampl":9,"self":[],"servic":[1,2],"set":[],"sin":1,"skill":0,"social":1,"specifi":[],"stakehold":0,"standard":[0,1],"statist":1,"structur":[],"subcontract":2,"summari":[1,2],"tabl":[],"tax":[1,3,9],"td1":[3,9],"technic":0,"terminologi":15,"territori":[0,9],"titl":[],"tool":2,"tp":9,"type":2,"union":9,"up":[],"v":[0,2,9],"what":[],"who":6,"work":2,"wsib":[]}}) \ No newline at end of file +Search.setIndex({"alltitles":{"ABOUT THE AUTHOR":[[4,null],[8,null]],"Accounting Recap":[[10,"accounting-recap"]],"Allowances":[[5,"allowances"]],"Authorization for Hiring":[[9,"authorization-for-hiring"]],"Behavioural and Ethical Standards":[[0,"behavioural-and-ethical-standards"]],"Benefit Enrollment Forms":[[9,"benefit-enrollment-forms"]],"Benefits":[[5,"benefits"]],"CALCULATING NET EARNINGS":[[5,null]],"CANADA / QUEBEC PENSION PLAN (CPP / QPP)":[[12,"canada-quebec-pension-plan-cpp-qpp"],[12,"id1"]],"CPP2 CONTRIBUTION RATES MAXIMUMS":[[12,"cpp2-contribution-rates-maximums"]],"CPP2 Contribution Rates Maximums":[[12,"id2"]],"Canada Pension Plan":[[6,null]],"Canada Pension Plan (CPP)":[[1,"canada-pension-plan-cpp"]],"Canadian Human Rights Act":[[1,"canadian-human-rights-act"]],"Confidentiality Agreement":[[9,"confidentiality-agreement"]],"Content Review":[[0,"content-review"]],"Content Review Highlights":[[9,"content-review-highlights"]],"Contract for Service (Subcontracting)":[[2,"contract-for-service-subcontracting"]],"Contract of Service (Employment)":[[2,"contract-of-service-employment"]],"Control":[[2,"control"]],"EMPLOYEE vs. INDEPENDENT CONTRACTOR":[[2,null]],"EXAMPLE":[[1,null],[1,null]],"Employment Equity Act":[[1,"employment-equity-act"]],"Employment Income":[[5,"employment-income"]],"Employment Insurance":[[6,"employment-insurance"]],"Employment Insurance (EI)":[[1,"employment-insurance-ei"]],"Employment and Social Development Canada (ESDC)":[[1,"employment-and-social-development-canada-esdc"]],"Entering Employee Information into Sage50":[[9,"entering-employee-information-into-sage50"]],"Errors and Errata":[[7,null]],"Example Evaluations":[[9,"example-evaluations"]],"Expenses":[[5,"expenses"]],"External Stakeholders":[[0,"external-stakeholders"]],"Factors Determining the Type of Contract":[[2,"factors-determining-the-type-of-contract"]],"Federal Government":[[0,"federal-government"]],"Financial Risk":[[2,"financial-risk"]],"Glossary":[[8,"glossary"]],"Government Stakeholders":[[0,"government-stakeholders"]],"INTRODUCTION TO CANADIAN PAYROLL":[[0,null]],"Income Tax":[[1,"income-tax"]],"Insurable Earnings":[[15,"insurable-earnings"]],"Internal Forms":[[9,"internal-forms"]],"Internal Stakeholders":[[0,"internal-stakeholders"]],"Journal Entries":[[10,"journal-entries"],[10,"id1"]],"Legislation vs. regulation":[[0,"legislation-vs-regulation"]],"Mar. 15, 2025":[[10,"id2"]],"New Employee Information":[[14,"new-employee-information"]],"Non-Compliance Penalties":[[1,"non-compliance-penalties"]],"OBNOARDING EMPLOYEE":[[9,null]],"ONBOARDING EMPLOYEE EXERCISE":[[9,null]],"Opportunity for Profit":[[2,"opportunity-for-profit"]],"PAYROLL COMPLIANCE":[[1,null]],"PREFACE":[[11,null]],"Payroll Accounting":[[10,null]],"Payroll Content Knowledge":[[0,"payroll-content-knowledge"]],"Payroll Management Stakeholders":[[0,"payroll-management-stakeholders"]],"Payroll Objectives and Definitions":[[0,"payroll-objectives-and-definitions"]],"Payroll Stakeholders":[[0,"payroll-stakeholders"]],"Pension Benefits Standards Act":[[1,"pension-benefits-standards-act"]],"Pensionable Earnings":[[15,"pensionable-earnings"]],"Personal Privacy":[[1,"personal-privacy"]],"Personal and Professional Skills":[[0,"personal-and-professional-skills"]],"Principle 10. Challenging Compliance":[[1,"principle-10-challenging-compliance"]],"Provincial/Territorial Governments":[[0,"provincial-territorial-governments"]],"RATES FOR 2025":[[12,null]],"REFERENCES":[[13,null]],"REVIEW QUESTIONS":[[14,null]],"Record of Employment":[[6,"record-of-employment"]],"Required Federal and Provincial/Territorial Forms":[[9,"required-federal-and-provincial-territorial-forms"]],"Responsibility for Investment and Management":[[2,"responsibility-for-investment-and-management"]],"Review Questions":[[0,"review-questions"],[1,"review-questions"],[2,"review-questions"],[9,"review-questions"]],"Review Questions (Sample)":[[9,"review-questions-sample"]],"Review Summary":[[2,"review-summary"]],"Service Canada":[[1,"service-canada"]],"Social Insurance Number (SIN)":[[1,"social-insurance-number-sin"]],"Statistics Canada":[[1,"statistics-canada"]],"Subcontracting Work or Hiring Assistants":[[2,"subcontracting-work-or-hiring-assistants"]],"Summary":[[1,"summary"]],"TD1":[[3,null]],"TD1 - 2025 Personal Tax Credits Return":[[3,"td1-2025-personal-tax-credits-return"]],"TERMINOLOGY":[[15,null]],"Tax Credits (TD1)":[[9,"tax-credits-td1"]],"Tax Credits (TP-1015.3-V - Qu\u00e9bec)":[[9,"tax-credits-tp-1015-3-v-quebec"]],"Technical Skills":[[0,"technical-skills"]],"The Canada Revenue Agency":[[1,"the-canada-revenue-agency"]],"The Employee-Employer Relationship":[[2,"the-employee-employer-relationship"]],"The Personal Information Protection and Electronic Documents Act (PIPEDA)":[[1,"the-personal-information-protection-and-electronic-documents-act-pipeda"]],"The Privacy Principles":[[1,"the-privacy-principles"]],"Tools and Equipment":[[2,"tools-and-equipment"]],"Union Membership":[[9,"union-membership"]],"Who Must Contribute to the Canada Pension Plan":[[6,"who-must-contribute-to-the-canada-pension-plan"]]},"docnames":["1_introduction","2_compliance","3_contracts","TD1","author","compensation","cpp-and-ei","errata","index","onboarding_employee","payroll_accounting","preface","rates_2025","references","review_questions","terminology"],"envversion":{"sphinx":65,"sphinx.domains.c":3,"sphinx.domains.changeset":1,"sphinx.domains.citation":1,"sphinx.domains.cpp":9,"sphinx.domains.index":1,"sphinx.domains.javascript":3,"sphinx.domains.math":2,"sphinx.domains.python":4,"sphinx.domains.rst":2,"sphinx.domains.std":2},"filenames":["1_introduction.rst","2_compliance.rst","3_contracts.rst","TD1.rst","author.rst","compensation.rst","cpp-and-ei.rst","errata.rst","index.rst","onboarding_employee.rst","payroll_accounting.rst","preface.rst","rates_2025.rst","references.rst","review_questions.rst","terminology.rst"],"indexentries":{},"objects":{},"objnames":{},"objtypes":{},"terms":{"":[0,1,2,3,6,8,9,10,11],"00":[1,2,10],"000":3,"028":3,"04":12,"1":[1,2,3,10],"10":[2,3,8,10],"100":3,"1015":8,"1016":9,"105":3,"11":3,"12":[3,8,12],"129":3,"13":3,"134":12,"138":3,"145":12,"16":3,"177":3,"18":[1,3,6,9],"1867":0,"1917":1,"1935":1,"1940":1,"1955":1,"1962":1,"1964":1,"1966":1,"1967":1,"197":3,"1971":1,"1976":1,"1985":1,"1996":1,"2":[1,2,3,9],"20":[1,3],"200":[1,12],"2001":1,"2004":1,"2005":[1,8],"2008":3,"2013":1,"2020":0,"2022":8,"2025":8,"21":1,"24":12,"25":[1,6],"250":6,"26":12,"27":1,"28":[1,3],"291":12,"3":[1,3,8,12],"30":1,"300":12,"31":[3,12],"324":1,"35":6,"396":12,"4":[1,3,6,12],"400":1,"45":[1,3],"48":1,"5":[1,3,8,12],"50":[1,9],"500":[1,10,12],"52":12,"522":3,"53":12,"6":[1,3,9],"60":6,"601":3,"61":12,"65":[3,6],"66":12,"67":12,"687":3,"7":[1,3],"70":[1,6],"709":3,"71":12,"792":12,"798":3,"8":[1,3],"800":12,"81":12,"816":3,"83":12,"882":3,"9":[1,3,9],"90":1,"900":1,"95":12,"A":[1,2,6,9,14],"AND":[],"As":[0,1,2,6],"At":2,"But":1,"By":2,"FOR":8,"For":[0,1,8,9],"IT":8,"If":[1,2,3,9],"In":[0,1,2,3,6,9],"It":[0,1,2,6,9,10],"Its":6,"ON":[],"One":2,"TO":8,"The":[0,3,6,8,9,10,11],"Their":[],"Then":9,"There":[1,6],"These":[1,2,6,9,10,14],"To":[1,2,3,6,9,10],"With":8,"__methods__":0,"__requirements__":0,"ab":9,"abil":[0,2],"abl":[0,1,6,11],"about":[1,2,6],"abov":1,"abreast":[],"absolut":0,"absorb":2,"academ":8,"accept":[1,2],"access":[1,9],"accommod":1,"accompani":[],"accomplish":2,"accord":[0,1,6],"account":[0,1,2,8],"accrual":[0,10],"accur":[0,1,2,6,9,10,11],"accuraci":[1,9,10],"achiev":[],"acknowledg":9,"across":[9,10],"act":[0,2,6,8,9,11],"action":[0,1],"activ":[0,1,2,6],"actual":[],"adapt":0,"add":[3,9],"addit":[0,1,6,9,12,13],"addition":[],"address":[1,3,9],"adher":[0,2],"adjust":9,"administ":[0,1,2,6],"administr":[0,1,2,8,9,10,11],"adopt":[1,6],"advantag":0,"advertis":2,"advic":[],"affair":[],"affect":[0,1,2],"after":1,"ag":[0,1,3,6,9],"again":0,"against":1,"agenc":[0,2,6,8,9],"agent":[],"agre":2,"agreement":[0,1,2,8],"agricultur":6,"aim":11,"alberta":[1,9],"alert":2,"alex":8,"alexand":[4,8],"align":9,"all":[0,1,2,3,6,9,10],"allow":[0,1,2,8],"almost":1,"alon":[2,9],"along":[0,1,2,6],"alreadi":9,"also":[0,1,2,3,6,9],"although":6,"alwai":[6,9],"amend":1,"ammount":12,"among":[],"amount":[0,1,2,3,6,9,10],"an":[0,1,2,3,6,9],"analysi":10,"analyt":0,"ani":[0,1,2,3,9],"annual":[0,1,2,3,9,12],"anoth":[0,1,2,3],"answer":2,"anxieti":8,"anyon":2,"anyth":[0,2],"ap":2,"appear":9,"appli":[0,1,2,3,6,9,11],"applic":[1,2,9],"approach":[0,2,9],"appropri":[1,2,3,9],"approv":[],"approxim":1,"april":1,"ar":[0,1,2,3,6,9,10,14],"arbitr":1,"architect":[],"area":[0,1,9],"aris":[2,6],"arm":1,"around":[],"arrang":[0,2],"articl":2,"ask":[1,2],"aspect":[0,1,2,10,11],"aspx":[],"assess":2,"asset":[2,10],"assign":[0,1,9],"assist":[0,1,8],"associ":[0,1,2,8,9],"assum":2,"assur":0,"attach":2,"attent":0,"audienc":[],"audit":[1,9],"auditor":[],"author":[0,1,2],"auto":[],"autom":10,"automat":9,"automot":2,"autonomi":2,"avail":[1,2,6,9],"averag":1,"avoid":1,"awar":[1,2],"b":[1,14],"back":1,"background":8,"balanc":[],"bank":[0,1,2,9],"bankruptci":1,"bargain":0,"base":[1,2,6,9],"basi":[2,9],"basic":[1,3,9,12],"bear":2,"becam":1,"becaus":[1,6],"becom":[1,2],"been":[0,1,2,6],"befor":[1,9],"began":1,"begin":[1,9],"behalf":[0,1],"behaviour":8,"being":[0,1,2,3],"belief":1,"belong":0,"benefit":[0,2,3,6,8,10],"best":[],"better":1,"between":[0,1,2,3,9],"beyond":[2,9],"bi":12,"biggest":1,"bill":1,"billion":1,"bind":[0,9],"birth":[3,9],"birthdai":1,"bn":2,"board":1,"bobkov":[4,8],"bodi":[0,1,6],"bonu":[],"bonus":[],"bookkeep":8,"born":3,"borrow":0,"both":[0,1,2,3,6,8,9],"boundari":[],"branch":0,"break":0,"bring":8,"british":[0,1],"broad":[],"broadcast":[0,2],"broader":[],"budget":[0,1],"build":[0,1,8],"built":[],"bulletin":2,"busi":[0,1,2,6,8,9,11],"c":14,"c6":1,"ca":2,"cabinet":0,"calcul":[0,1,2,3,6,8,9,11,13],"calendar":[1,2,6],"call":[1,2,6],"came":1,"can":[0,1,2,3,6,9],"canada":[0,2,3,8,9,11],"canada2":1,"canadian":[2,8,9,10],"canadianpayrol":[],"cannot":[0,1,2,3,6,9],"capit":[1,2,8],"captur":1,"card":1,"care":[1,6],"career":9,"carefulli":9,"caregiv":[3,9],"carniv":6,"carpent":[],"carpentri":2,"carri":[1,2],"carrier":[0,1,2],"carswel":2,"case":[0,1,2,3,9],"cash":6,"casual":6,"categor":2,"categori":6,"cbc":0,"cch":2,"cdnpayrol":[],"ceil":1,"celebr":9,"central":1,"certain":[0,1,2,6],"certif":3,"certifi":3,"challeng":[2,8],"chanc":2,"chang":[0,1,2],"channel":[],"chapter":[0,1,2,6],"charact":[],"characterist":2,"charg":1,"charit":0,"chariti":[0,2],"charter":2,"check":9,"checkbox":1,"checklist":[],"chequ":[0,9],"chief":2,"child":[1,3,6],"children":[1,3,6,9],"choic":[1,14],"choos":[1,2,9],"circu":6,"circular":2,"circumst":[0,1],"citizen":1,"civil":[0,1],"claim":[3,9],"clarif":2,"clarifi":[1,6],"class":1,"classif":2,"classifi":[2,6],"clear":[1,6,8],"clearli":[0,2,9],"click":9,"client":[1,2],"clientel":8,"close":[0,9],"club":1,"cnt":[],"code":[0,1,3],"collabor":[],"collect":[0,1,2,6,9],"colleg":[3,8],"columbia":1,"com":[],"combin":1,"come":1,"commenc":9,"commerc":0,"commerci":1,"commiss":[1,2,11],"commission":1,"commit":[1,2],"common":[0,2,3,6,9],"commonli":[1,2],"commun":[0,1,2],"compani":[0,1,2,9],"compassion":1,"compens":[0,2,6,9,10,11],"compet":[],"competit":1,"complet":[1,2,6,9,11],"complex":8,"compli":[0,1],"complianc":[0,2,6,8,9,10,11],"compliant":[0,2,9],"compon":[0,6,10],"comprehens":[],"compulsori":6,"comput":0,"computer":11,"concept":14,"concern":[0,1,2],"conclud":[],"conclus":2,"condit":[0,2,3,6],"conduct":1,"confid":8,"confidenti":[0,1,8],"configur":9,"confirm":[1,2,9],"conflict":0,"connect":6,"conscienti":0,"consecut":6,"consent":[1,9],"consequ":[],"consid":[0,1,2,6],"consider":2,"consist":[0,2,9],"consolid":0,"constant":[],"constantli":[],"constitut":[0,6],"construct":0,"consult":2,"consum":1,"contact":9,"contain":[1,14],"content":[2,8],"context":[1,9],"continu":[0,1,2],"contract":[0,8,9,11],"contractor":[0,8],"contractu":2,"contrast":2,"contribut":[0,1,2,8,13],"contributor":[1,6],"contributori":[6,12,13],"control":[0,1,8],"conveni":1,"convers":2,"coordin":[0,2],"copi":2,"core":[],"corpor":[0,1,2],"correct":[1,9,14],"correctli":2,"correspond":0,"cost":[0,1,2,6,10],"costli":1,"could":[1,2,3],"countri":[0,1,6],"cours":[0,1,6,14],"court":[0,1,2],"cover":[0,1,2,6,9,14],"coverag":[0,1,2,6,9],"cpp":[2,6,8,9,13],"cpp2":8,"cpt1":2,"cr":10,"cra":[0,1,2,6,9],"creat":[0,1,9],"creation":[0,1],"credit":[0,8,10],"crimin":0,"criteria":[2,6],"critic":[1,6,9,10],"crown":0,"crucial":0,"csa":1,"cultur":1,"current":1,"custom":[0,1],"cycl":[0,2,9],"d":[],"dai":[0,1,2,3,6,8],"daili":[],"damag":1,"data":[0,1,9],"databas":0,"date":[1,2,3,9],"deadlin":0,"deal":0,"death":[1,6],"debit":10,"debt":1,"decad":[],"decemb":3,"decid":2,"decis":[0,1,2],"declar":[0,9],"dedic":1,"deduct":[0,1,2,3,6,9,10,13],"deem":[],"defici":1,"defin":[2,9],"definit":[1,2,8],"degre":[2,8],"delai":1,"deleg":0,"deliv":[1,2],"deliver":2,"deliveri":[1,2],"demand":[0,2],"democrat":1,"demonstr":[],"deni":1,"dental":[1,9],"depart":[0,1,2,9],"department":0,"depend":[0,2,3,6,9],"deposit":[0,9],"describ":6,"descript":12,"design":[1,2,6,8,10,14],"desir":2,"destroi":1,"detail":[0,1,6,9],"determin":[0,1,3,6,8,9],"develop":[0,2,3,6,8],"dictat":0,"did":2,"differ":[0,1,2,3,9],"differenti":[],"diploma":8,"direct":[0,2,9],"directli":[1,2,6],"disabl":[0,1,3,6,9],"disast":6,"disclos":[1,9],"disclosur":[1,9],"discreet":0,"discrep":[],"discret":2,"discuss":[0,1,2,6],"distinct":[0,2],"distinguish":2,"distribut":[1,10],"divers":8,"divid":[],"divis":0,"divulg":1,"do":[1,2,3,6,9],"document":[0,2,8,9,10],"doe":[1,2,3,9],"doesn":1,"dollar":1,"don":1,"donat":0,"done":[1,2],"doubl":9,"down":[],"download":1,"dr":10,"draft":1,"draw":1,"drawn":2,"drew":1,"driver":9,"due":[0,1,2,6,9],"durat":9,"dure":[1,2,6],"duti":[0,1,2],"dynam":[],"e":[2,9],"each":[0,1,2,3,9,10],"earn":[1,2,6,8,9,12,13],"eas":8,"easi":1,"easili":[],"econom":1,"economi":1,"edit":9,"educ":[0,1,3,8],"edward":[],"effect":[0,1,2],"effici":[0,2],"effort":[],"egregi":1,"ei":[2,6,8,9],"either":[0,1,2,6],"elect":[1,6],"electron":[2,8,9],"element":2,"elev":0,"elig":[3,6,9],"elimin":0,"email":0,"embrac":0,"emotion":[],"emphasi":[1,2],"emploi":[0,2,6,12],"employ":[0,3,8,9,11,12],"employe":[0,1,3,6,8,10,11,12],"employeeemploy":[],"empow":8,"en":2,"enabl":[1,2,6],"enact":0,"encompass":[],"encount":8,"encourag":0,"end":[0,1,2,3,9],"endors":2,"enforc":1,"engag":[2,6],"english":1,"enhanc":[],"enrol":[0,2,8],"ensur":[0,1,2,6,9,10],"enter":[0,1,2,3,8],"enterpris":6,"entertain":6,"entir":2,"entiti":[],"entitl":[2,9],"entri":[0,8,9],"entrust":1,"environ":0,"equal":[2,6],"equat":10,"equip":8,"equit":0,"equiti":[8,10],"equival":[1,9],"errata":8,"error":[8,9,10],"esdc":[2,8],"especi":2,"essenc":1,"essenti":[2,6,8,9,10],"establish":[0,1,2,6,9],"estat":1,"estim":[0,3],"etc":2,"ethic":[8,9],"evad":[],"evalu":[1,2,8],"evas":[],"even":[0,1,9],"event":[1,6],"eventu":1,"ever":0,"everi":[0,1,2,3],"evid":[],"evolv":[],"examin":2,"exampl":[0,2,8],"exce":[],"excel":[0,1],"except":[0,1],"excess":1,"exchang":[0,2,6],"excis":1,"exclud":[1,6],"exclus":0,"execut":2,"exempt":[9,12],"exercis":[2,11],"exhibit":6,"exist":[0,1,2],"expect":[0,2],"expenditur":[0,1],"expens":[0,2,6,8,10],"experi":[],"expertis":8,"expiri":[1,9],"explain":[0,1,2,6],"explan":6,"explicit":[],"explor":0,"export":1,"exposit":6,"express":1,"extend":[0,2],"extens":[1,9],"extent":2,"extern":[1,2,8],"extra":9,"f":2,"face":6,"facebook":[],"facilit":0,"fact":[1,2],"factor":[0,8],"factual":0,"fail":1,"failur":1,"fair":[0,1,6],"fall":[0,2,6],"fals":[1,9],"famili":[1,6],"familiar":0,"februari":[2,9],"feder":[1,2,6,8,11],"fee":[0,2,3],"feed":0,"ferri":0,"field":[2,9],"fifti":0,"file":[1,6,9],"filer":1,"fill":[3,9],"final":[2,9],"financ":[0,1,2],"financi":[0,1,6,8,10],"fine":[0,1],"firm":8,"first":[1,2,3,6],"fish":6,"five":[0,8],"fix":[0,2],"flat":2,"flexibl":2,"flour":0,"flow":0,"focus":[6,8],"folio":2,"follow":[0,1,2,3,6,14],"forc":1,"foreign":[0,6],"foreseen":[],"forestri":6,"form":[1,2,3,6,8],"formal":9,"format":0,"forth":[],"foster":[],"found":[0,1,2,6],"foundat":[1,8],"four":[1,2],"frame":[],"framework":1,"frank":1,"fraud":0,"free":2,"french":1,"frequenc":9,"frequent":[],"fridai":2,"from":[0,1,2,3,6,8,9,11],"frozen":1,"fuel":2,"fulfil":[1,2],"full":[0,2,3,6,9],"fulli":1,"function":[0,1,8,9],"fund":[1,3,6],"fundament":[],"further":[1,2],"furthermor":[9,10],"g":[2,9],"gain":2,"gap":[],"garnish":[0,2],"gather":9,"gener":[0,1,2,6,9,10],"gift":1,"give":[0,2],"given":[1,9],"gloria":9,"go":3,"goal":[1,8],"good":[0,1],"gouv":[],"govern":[1,2,6,8,9],"government":0,"grain":0,"grandchild":3,"grant":1,"greater":[1,2,3],"greatest":1,"gross":[1,9],"group":[0,2,9],"grow":2,"growth":[],"gst":1,"guarante":[1,3],"guid":[2,6,8,9,11],"guidanc":6,"guidelin":[1,2],"ha":[0,1,2,3,6,8],"had":[1,2],"half":1,"hand":11,"handl":[0,1,2],"happi":[],"harmon":1,"have":[0,1,2,3,6,9],"he":[2,8],"health":[0,6,9],"held":[1,2,9],"help":[1,2,6,8,9,14],"helper":2,"her":[1,2],"here":3,"herself":2,"hi":[1,2,8],"high":2,"higher":2,"highlight":8,"him":2,"himself":[],"hire":[0,1,8,11],"histor":9,"hold":[1,2,9],"holidai":1,"home":9,"horticultur":6,"hospit":0,"hour":[0,1,6,9],"hourli":[2,11],"hous":9,"how":[0,1,2,6,9],"howev":[0,1,2,3,6],"hr":9,"hst":1,"html":2,"http":2,"human":[0,8,11],"hunt":6,"i":[0,1,2,3,6,9,10,14],"icon":9,"id":9,"ident":1,"identif":[1,9],"identifi":[1,2,6,9,11],"ii":0,"iii":0,"ill":[1,6],"illustr":6,"immedi":[],"immigr":[],"impact":[0,1,10],"impair":9,"implement":[],"impli":1,"implic":[],"import":[0,1,2,6,9],"importantli":2,"impos":[0,1],"imposit":[],"imposs":1,"impract":1,"improp":1,"improv":1,"inact":1,"inappropri":1,"incent":1,"includ":[0,1,2,3,6,9,10,11],"incom":[0,2,3,6,8,9,11],"incorpor":[0,1],"increas":[1,2],"incur":2,"independ":8,"indetermin":2,"index":8,"indic":[1,2,9],"indirectli":1,"individu":[0,1,2,6,11],"industri":[0,2],"infirm":[3,9],"influenc":2,"info":9,"infolin":2,"inform":[0,2,6,8],"ingrid":9,"initi":[0,1,2,3],"injur":[1,6],"input":[1,9],"inquiri":0,"insight":8,"inspect":1,"instanc":0,"instead":[2,6],"institut":[0,1,3],"instruct":[2,9],"instrument":2,"insur":[0,2,8,9,11],"integr":[1,2,9],"intend":[1,2],"intent":[2,9],"inter":0,"interact":0,"interconnect":[],"interest":[0,1],"intern":[2,8],"interperson":[],"interpret":0,"interrupt":[1,6],"intersect":11,"introduc":[0,1],"introduct":8,"invad":1,"invest":[6,8],"investig":[],"invoic":[0,2],"involv":[0,6,9,10],"irrelev":[],"is18":3,"island":[],"isn":[],"issu":[0,1,9],"issuanc":1,"item":[1,9],"its":[0,1,2,6,8],"itself":2,"jail":[],"janet":1,"januari":1,"job":[1,2,9],"johansson":9,"journal":[0,8],"judgment":[],"juli":1,"jurisdict":[0,1,2],"jurisprud":1,"just":0,"justic":0,"keen":0,"keep":[1,2,9],"kei":[2,9,10],"kept":[0,1],"know":[0,1,6,9,10],"knowingli":1,"knowledg":[1,8],"known":[1,6],"labor":2,"labour":[0,1,2],"laframbois":9,"lai":[],"landscap":[],"larg":[0,2],"larger":0,"last":[2,3],"late":1,"later":[0,1,2,3,6],"law":[0,1,2,3,6,9],"lawsuit":1,"lead":10,"learn":[0,1,6,14],"leas":2,"least":9,"leav":6,"ledger":0,"left":1,"legal":[0,1,2,6,9],"legisl":[1,2,6,8,9,11],"legislatur":[0,1],"length":[0,2],"less":[1,3,6],"let":[],"letter":[1,9],"level":[0,2,6],"levi":1,"li":2,"liabil":[9,10],"liabl":2,"licenc":[0,9],"life":[0,1,6],"lifelong":1,"like":[1,2,9],"likelihood":2,"limit":[1,2,9],"line":[1,3],"link":9,"linkedin":[],"liquid":1,"list":[0,1,2,6],"litig":1,"littl":1,"live":[1,3,6,9],"ll":9,"loan":1,"local":0,"locat":[1,2,6],"log":6,"long":[1,6,8],"longer":1,"look":[1,2],"loss":[1,2],"loyalti":2,"luc":9,"lumber":6,"lump":[],"m":9,"made":[0,1,2,6,9],"mai":[0,1,2,3,6,9],"mail":2,"maimum":12,"main":1,"maintain":[0,2,6,9,10],"mainten":[1,2],"major":1,"make":[0,1,2,6,11],"manag":[1,8,10,11],"mandat":[1,6],"mandatori":[6,9],"mani":[0,1,2,6],"manitoba":1,"manner":[0,1,2],"manual":2,"manufactur":[0,2],"marin":0,"market":1,"master":8,"masteri":[],"match":[1,6,9],"materi":[2,11,14],"mathemat":0,"matter":[0,1,6],"maximum":[0,1,8,13],"me":[],"mean":[0,1,2,6],"meaning":9,"meant":1,"measur":1,"mechan":[],"media":[],"medic":1,"medium":0,"meet":[0,1,2,11],"member":[0,1,2,6],"membership":[6,8],"memo":[0,2],"mental":9,"mention":1,"mere":2,"merger":2,"met":[],"method":[1,2],"meyer":9,"mid":[],"might":1,"million":1,"mind":[],"mine":[0,2],"minim":[],"minimum":[0,1,9],"ministri":1,"misclassif":[],"mission":1,"mitig":2,"mode":0,"model":1,"modest":1,"modif":[],"modul":9,"monei":[0,1],"moni":1,"monitor":[],"month":[1,3],"monthli":[6,12],"more":[0,1,2,3,6,9],"moreov":2,"morn":2,"most":[0,1,2],"move":1,"much":[1,6],"multi":0,"multipl":[0,2,6],"municip":0,"must":[0,1,2,8,9],"name":[3,9],"nation":[0,8],"natur":[0,2,6],"navig":[0,9,11],"nearli":[],"necessari":[0,1,2,9],"need":[0,1,6,8,9],"neglect":[],"neglig":1,"negoti":[0,2],"neither":[0,1],"net":[0,3,8,9,11],"network":1,"new":[0,1,2,6,8,9],"newborn":[1,6],"newli":6,"newslett":[],"next":[1,2],"non":[0,6,8,11],"nor":[0,1],"normal":2,"northern":1,"note":[0,1,6],"notic":1,"notif":2,"now":1,"npw":0,"number":[0,2,3,8,9],"numer":[],"o":[],"oa":1,"object":[1,2,6,8],"oblig":[0,1,2,6,11],"obnoard":8,"observ":0,"obtain":[1,2,9],"occup":[0,2],"occur":[],"occurr":1,"offer":[0,2,6,8,9],"offic":[0,1,2],"offici":[0,9],"often":[0,1,2,6,8],"old":[0,1,3],"older":3,"onboard":[],"onc":[1,2,9],"one":[0,1,2,3,6,9,14],"ongo":2,"onli":[0,1,2,3,6,9],"onlin":[2,13],"ontario":1,"opc":1,"open":1,"oper":[0,1,2,6,8],"opportun":[1,8],"option":[1,3,6],"order":[0,1,2,6],"organ":[0,1,2,6,10],"organiz":[0,9],"orient":[],"origin":[1,2,9],"orphan":1,"other":[0,1,2,3,6,9,10],"out":[1,2,3,9],"outcom":[0,1,2],"outlin":[0,1,6,9],"output":0,"outset":[],"outsid":[2,9],"outsourc":[0,2],"outstand":1,"over":[0,1,2],"overal":[2,9],"overclaim":9,"overhead":2,"overli":1,"overpay":1,"overse":[1,2],"oversight":2,"overtim":0,"overview":[],"ow":[1,3],"own":[1,2,6,8],"ownership":2,"p":2,"pace":1,"packag":9,"pai":[0,1,2,3,6,9,11],"paid":[0,1,2,6,9],"paint":2,"painter":[],"parad":6,"parent":[1,3,9],"parliament":[0,1],"part":[0,1,2,3,9,10],"parti":[0,1,2],"partial":3,"particip":[0,1,2,6],"particular":[1,2],"particularli":[1,2],"partner":[1,3,6,9],"pass":1,"past":8,"payabl":[0,1,2,10],"payer":[2,3],"payment":[0,1,2,3,6,9,11],"payrol":[2,6,8,9,11,13],"peac":0,"penalti":[0,8,9],"penitentiari":0,"pension":[0,2,3,8,9,11],"peopl":[1,2,6],"per":3,"percent":[0,6],"percentag":1,"percept":0,"perform":[0,1,2,8],"period":[1,2,6,9,10],"perman":[1,2],"permiss":1,"permit":[1,9],"perpetu":6,"person":[2,6,8,9],"personnel":0,"perspect":0,"phone":2,"physic":9,"piec":0,"pier":[],"pipeda":[8,9],"pivot":[6,9],"place":[0,1,2],"placehold":[],"plai":[2,6,9],"plan":[0,2,3,8,9,11],"pleas":2,"plu":[1,3],"point":9,"polici":[0,1],"popul":1,"portal":[],"portion":[1,6],"posit":[0,1,2,9],"possess":1,"possibl":[0,1],"possibli":9,"post":[0,2],"postal":[0,3],"potenti":[0,2],"poverti":6,"power":0,"practic":[1,2,8,11],"practition":[0,1,2],"preced":[],"precis":[],"prefac":[],"prefer":9,"pregnanc":[1,6],"pregnant":1,"premium":[0,1,2,6,9],"prepar":[0,1,2,9],"prescrib":[1,6],"presenc":2,"present":[0,1,2],"pressur":0,"prevail":0,"prevent":9,"previous":6,"price":2,"primari":[0,2,6],"princ":[],"principl":[6,8],"print":2,"prior":[1,2],"prioriti":1,"prison":0,"privaci":[0,8,9],"privat":[1,6],"privileg":1,"proactiv":[0,2],"probat":9,"problem":0,"proce":9,"procedur":[0,1,11],"process":[0,1,2,9,10,11],"produc":[0,1,2],"product":1,"profession":[2,8],"profici":0,"profil":9,"profit":[1,8],"program":[0,1,2,6,9],"prohibit":1,"project":2,"promot":[1,2],"proper":2,"properli":9,"properti":0,"proprietari":[1,9],"prospect":1,"protect":[0,2,6,8,9],"prove":1,"provid":[0,1,2,6,9],"provinc":[0,1,2,6,9],"provinci":[1,2,8,11],"provis":[0,1,6],"public":[0,1,2],"publish":[2,6],"punctual":[],"purchas":[],"purpos":[0,1,2,6,9],"python":8,"qc":[],"qpip":1,"qpp":[1,6,8],"qualif":6,"qualifi":1,"qualiti":[0,1],"quarterli":[],"quebec":[3,6,8,9],"question":8,"questionair":9,"quickli":[0,1],"quit":[],"qu\u00e9bec":[0,1,2,6,8,11],"qu\u00e9bec1":1,"radio":0,"rais":0,"rang":[],"rapid":[],"rate":[1,2,8,9],"rather":2,"rc4110":2,"reach":6,"read":0,"reader":8,"readi":9,"readili":[1,9],"realiz":2,"reason":[0,1],"recap":8,"receipt":[2,6],"receiv":[0,1,2,3],"receivership":1,"recent":1,"recogn":[0,1,2],"recognit":9,"recommend":2,"reconcil":0,"reconcili":[],"record":[1,8,9,10,11],"recoveri":1,"recruit":[0,1],"recur":2,"reduc":[1,10],"reduct":[1,9],"refer":[0,1,2,6,8,9],"reflect":[2,8,9,10],"refus":2,"regard":[0,1,2],"regardless":[0,2],"regiment":[],"region":8,"regist":[0,1,2,9],"registr":1,"regul":[1,2,8,10],"regular":[0,1,2,3,6,11],"regularli":6,"regulatio":[],"regulatori":9,"reimburs":2,"reinforc":14,"relat":[0,1,2,3,9,10,11],"relationship":[0,1,8],"relev":[1,2],"reli":[],"religi":[1,6],"remain":[0,1,9],"remedi":1,"remit":[0,1,2,6,9],"remitt":[0,1,6,9],"remot":9,"remuner":[0,1,2,6],"render":[],"rent":[],"rental":2,"repair":2,"repeal":1,"replac":[1,2,6],"report":[0,1,2,6,9,10],"repres":[0,1,2],"request":[0,1,2,9],"requir":[0,1,2,6,8],"rescu":6,"research":0,"resembl":2,"resid":[1,3,9],"residenti":9,"resourc":[0,1,2,11],"respect":[0,1],"respond":[0,9],"respons":[0,1,6,8,9,11],"restrict":9,"result":[0,1,2],"retail":[0,2],"retain":[1,2],"retent":1,"retir":[0,1,6,9],"retrait":6,"retroact":[],"return":[1,2],"revenu":[0,2,6,8,9,10],"revenuquebec":[],"review":8,"revis":[],"reward":1,"rganiz":[],"rich":8,"right":[0,2,3,8,9],"risk":[1,6,8,10],"robust":[],"roe":[6,9,11],"role":[0,2,6,9],"routin":[],"rq":[1,2,6,9],"rrsp":[0,9],"rule":[0,1,2],"run":10,"safeguard":1,"safeti":0,"sage":9,"sage50":8,"salari":[0,2,9,11],"sale":1,"same":[1,2,3,6],"sampl":[2,8],"sanction":[],"satisfact":[],"satisfi":[],"save":[0,1,6,9],"sc":[1,2],"scale":2,"scenario":[1,2,11],"schedul":2,"school":[1,9],"scientist":[],"scope":[0,9],"scrutin":2,"scrutini":[],"second":[1,13],"section":[2,3,6,9,14],"sector":[1,8],"secur":[1,2,3],"see":1,"seek":[1,6],"seeker":1,"seizur":[],"select":[2,9],"self":[0,2,6,12],"selfassess":[],"selfemploi":2,"semi":12,"send":[0,6,9],"senior":1,"sens":[0,2],"sensit":[0,1,9],"sent":2,"sentenc":[],"separ":[0,1,2,9],"seri":[1,2,10],"seriou":6,"serious":1,"serv":[0,1,2],"servant":0,"servic":[0,6,8,9],"set":[1,2,9],"setup":9,"seven":6,"sever":9,"shall":1,"shape":[],"share":[0,1,2,3,9],"she":2,"ship":0,"should":[0,1,2,6,9],"show":2,"sick":1,"side":0,"sigma":10,"sign":9,"signal":2,"signatur":9,"signifi":[2,9],"signific":[1,2,6,9],"significantli":[],"similar":[2,6],"similarli":[],"simultan":2,"sin":[8,9],"sinc":1,"singl":9,"site":2,"situat":[1,2],"size":0,"ski":1,"skill":[1,6,8],"slip":[1,2,9],"small":0,"smooth":[],"so":[1,3],"social":[2,3,6,8,9],"societi":1,"softwar":[0,2,11],"sole":0,"solicitor":1,"solid":[1,8],"solut":0,"solv":0,"some":[0,1,2],"sometim":[],"sooner":[],"sort":[],"sound":0,"sourc":[0,1,2,3,9],"space":2,"span":8,"special":[2,6],"specialist":[],"specif":[0,1,2,6,8,11],"specifi":[0,2],"spirit":1,"spous":[1,3,6,9],"spreadsheet":0,"staff":[0,2,9],"stage":0,"stai":[],"stakehold":[1,2,8],"stand":8,"standard":[2,8,9,10,11],"start":9,"state":[1,2],"statement":[1,9,10],"statist":8,"statu":[1,2,9],"statut":[0,1,6],"statutori":[0,1,2,6,9],"step":[2,9],"still":[1,9],"stipul":2,"sto":2,"stop":[1,6],"storag":1,"store":[1,2,9],"strategi":1,"strict":9,"strictli":[],"strong":[],"stronger":1,"structur":[0,2,6],"stub":9,"student":[1,3,11],"studi":[8,11],"subcontract":8,"subject":[1,2,6],"submiss":2,"submit":[0,1,2,6],"subordin":2,"subparagraph":1,"subscrib":2,"subsequ":1,"substanti":2,"substitut":2,"success":1,"successfulli":8,"suffer":[],"suffici":2,"suggest":2,"sum":[],"summar":9,"summari":8,"supervis":2,"supervisor":[2,9],"supplement":[1,3],"supplementari":[1,6],"suppli":2,"support":[0,1,2,3,6,9],"sure":[1,9],"survei":[0,2],"surveyor":[],"surviv":1,"survivor":[0,1,6],"swift":[],"sy":8,"system":[0,1,9,10],"systemat":10,"t":[0,1],"t1213":9,"t2201":3,"t4":[1,2,9],"t4001":6,"t4a":1,"tab":9,"tabl":9,"tact":0,"tailor":[],"take":[0,1,2,6],"taken":[1,2,6],"talent":1,"task":[0,2],"tax":[0,2,6,8,10,11],"taxabl":[0,1],"taxat":[0,1],"taxpay":1,"td1":8,"teacher":6,"team":[],"technic":[2,8],"technologi":0,"telecommun":1,"televis":0,"templat":[],"temporari":[1,6],"ten":[0,1],"tend":6,"term":[0,1,2,6],"termin":[0,1,2,11],"terminologi":[0,8],"territori":[1,2,8],"test":14,"text":10,"than":[1,2,3,6,9],"thei":[0,1,2,6,10],"them":[1,2,9],"therebi":1,"therefor":[0,1,6],"thi":[0,1,2,3,6,8,9,11,14],"think":2,"third":[0,1,2],"thirti":0,"thorough":[],"those":[0,1,2,6],"three":[0,1,2,6,9],"through":[0,1,2,6,9,11],"throughout":[1,2,3,6],"thu":0,"ti":[],"time":[0,1,2,3,9],"timefram":[2,9],"timelin":[2,6],"titl":[],"todai":1,"togeth":[1,2,6],"tom":2,"too":1,"tool":8,"topic":6,"total":[1,2,3,9,10],"touch":1,"tp":8,"track":[1,6],"trade":[0,2,6],"tradit":2,"trail":[],"train":2,"trait":[],"transact":[1,10],"transfer":[0,1,3,9],"transit":1,"transpar":[],"transport":[0,1,2],"trap":6,"travel":2,"trigger":[],"true":[1,9,10],"truli":2,"truncat":[],"trust":1,"trustworthi":0,"tuition":[3,9],"turn":6,"twitter":[],"two":[0,1,2,3,6,9],"type":[0,1,6,8,9],"typic":[2,9],"u":10,"ui":1,"ultim":2,"uncertainti":2,"under":[0,1,2,3,6,9],"underscor":6,"understand":[0,1,2,14],"undertak":[0,1],"unemploi":[1,6],"unemploy":1,"unforeseen":2,"union":[0,1,2,8],"univers":3,"unless":[0,1],"unpaid":1,"unreimburs":2,"unsur":[],"unus":3,"up":[1,2,9],"updat":2,"upgrad":1,"uphold":[],"upon":[1,6],"upto":2,"uranium":[0,2],"us":[0,1,2,3,6,9,11],"usag":[],"usual":[2,6,9],"util":2,"v":8,"vacat":0,"valid":[1,2,9],"valu":[],"vari":[],"variabl":8,"variat":[],"varieti":[],"variou":[0,1,10],"vehicl":6,"vendor":[0,2,9],"verbal":[0,1,2],"veri":0,"verifi":[2,9],"vers":[],"version":9,"vest":[],"via":9,"view":[],"vigil":[],"violat":1,"visit":[],"vital":1,"void":9,"volum":2,"voluntari":1,"voluntarili":1,"vow":6,"w":3,"wa":[1,2,6,9],"wage":[0,1,2,9,10],"wai":2,"walk":9,"want":[1,9],"war":1,"we":[0,2,10],"web":1,"websit":[1,2],"week":0,"weekli":[2,12],"weigh":2,"weight":2,"well":[0,1,2,9],"were":[3,6],"what":[0,1,2,6,9],"when":[0,1,2,6,9],"where":[0,1,2,6],"wherea":[],"wherebi":2,"whether":[0,1,2,6],"which":[0,1,2,6,9,10,14],"whichev":3,"while":[0,1,2,6,8],"who":[0,1,2,3,8],"whole":1,"wholesal":0,"whom":2,"whose":[0,3],"why":[1,2],"wide":[],"wil":1,"willing":0,"window":9,"wish":[],"withdraw":1,"withheld":[0,1,2,6],"withhold":[1,2,6,9,10],"within":[0,1,2,6,9],"without":[1,2,9],"wizard":9,"word":[0,1],"work":[0,1,6,8,9],"worker":[0,1,2,6,11],"workforc":[0,1],"workplac":[6,9],"worksheet":3,"workspac":2,"world":1,"would":[0,1,2,6],"write":[1,2],"written":[0,1,2],"www":2,"x":1,"year":[0,1,2,3,6,8,9],"yearli":12,"yet":0,"you":[0,1,2,3,6,9],"your":[1,2,3,14],"youth":1},"titles":["1. INTRODUCTION TO CANADIAN PAYROLL","2. PAYROLL COMPLIANCE","3. EMPLOYEE vs. INDEPENDENT CONTRACTOR","TD1","ABOUT THE AUTHOR","7. CALCULATING NET EARNINGS","4. Canada Pension Plan","14. Errors and Errata","ABOUT THE AUTHOR","8. OBNOARDING EMPLOYEE","9. Payroll Accounting","1. PREFACE","12. RATES FOR 2025","13. REFERENCES","10. REVIEW QUESTIONS","11. TERMINOLOGY"],"titleterms":{"":[],"10":1,"1015":9,"15":10,"2":[],"2025":[3,10,12],"3":9,"AND":[],"FOR":12,"THE":[4,8],"TO":0,"The":[1,2],"To":[],"about":[4,8],"account":10,"accrual":[],"act":1,"administr":[],"agenc":1,"agreement":9,"allow":5,"allowancesm":[],"annual":[],"ar":[],"assess":[],"assist":2,"author":[4,8,9],"behaviour":0,"benefit":[1,5,9],"calcul":5,"canada":[1,6,12],"canadian":[0,1],"challeng":1,"commiss":[],"compens":[],"complianc":1,"confidenti":9,"content":[0,9],"contract":2,"contractor":2,"contribut":[6,12],"control":2,"cours":[],"cpp":[1,12],"cpp2":12,"credit":[3,9],"deduct":[],"definit":0,"detail":[],"determin":2,"develop":1,"document":1,"earn":[5,15],"ei":1,"electron":1,"employ":[1,2,5,6],"employe":[2,9,14],"enrol":9,"enter":9,"entri":10,"equip":2,"equiti":1,"errata":7,"error":7,"esdc":1,"ethic":0,"evalu":9,"exampl":[1,9],"exercis":9,"expens":5,"extern":0,"factor":2,"feder":[0,9],"financi":2,"form":9,"framework":[],"function":[],"glossari":8,"govern":0,"highlight":9,"hire":[2,9],"human":1,"incom":[1,5],"independ":2,"inform":[1,9,14],"insur":[1,6,15],"intern":[0,9],"introduct":0,"invest":2,"journal":10,"knowledg":0,"learn":[],"legal":[],"legisl":0,"manag":[0,2],"mar":10,"materi":[],"maximum":12,"membership":9,"must":6,"net":5,"new":14,"non":1,"number":1,"object":0,"obnoard":9,"onboard":9,"opportun":2,"other":[],"outcom":[],"overview":[],"pai":[],"payrol":[0,1,10],"penalti":1,"pension":[1,6,12,15],"perdon":[],"period":[],"person":[0,1,3],"pipeda":1,"plan":[1,6,12],"prefac":11,"principl":1,"privaci":1,"profession":0,"profit":2,"protect":1,"provinci":[0,9],"qpp":12,"quebec":12,"question":[0,1,2,9,14],"qu\u00e9bec":9,"rate":12,"recap":10,"recommend":[],"record":6,"refer":13,"regul":0,"relationship":2,"requir":9,"respons":2,"return":3,"revenu":1,"review":[0,1,2,9,14],"right":1,"risk":2,"sage50":9,"salari":[],"sampl":9,"self":[],"servic":[1,2],"set":[],"sin":1,"skill":0,"social":1,"specifi":[],"stakehold":0,"standard":[0,1],"statist":1,"structur":[],"subcontract":2,"summari":[1,2],"tabl":[],"tax":[1,3,9],"td1":[3,9],"technic":0,"terminologi":15,"territori":[0,9],"titl":[],"tool":2,"tp":9,"type":2,"union":9,"up":[],"v":[0,2,9],"what":[],"who":6,"work":2,"wsib":[]}}) \ No newline at end of file diff --git a/docs/build/simplepdf/.buildinfo b/docs/build/simplepdf/.buildinfo index b00e2de..e7b2533 100644 --- a/docs/build/simplepdf/.buildinfo +++ b/docs/build/simplepdf/.buildinfo @@ -1,4 +1,4 @@ # Sphinx build info version 1 # This file records the configuration used when building these files. When it is not found, a full rebuild will be done. -config: de8bce4b7e8bce4f1549e4895e84176d +config: a68cb610408b8d34b8bbc7eb96642a3d tags: 62a1e7829a13fc7881b6498c52484ec0 diff --git a/docs/build/simplepdf/index.html b/docs/build/simplepdf/index.html index 2e85d1d..0cb7203 100644 --- a/docs/build/simplepdf/index.html +++ b/docs/build/simplepdf/index.html @@ -210,36 +210,43 @@ 2.6.1. The Privacy Principles +
    +
  • +
  • + + 2.7. Principle 10. Challenging Compliance + +
  • - 2.7. Pension Benefits Standards Act + 2.8. Pension Benefits Standards Act
  • - 2.8. Canadian Human Rights Act + 2.9. Canadian Human Rights Act
  • - 2.9. Employment Equity Act + 2.10. Employment Equity Act
  • - 2.10. Summary + 2.11. Summary
  • - 2.11. Review Questions + 2.12. Review Questions
  • @@ -2021,6 +2028,18 @@ applicable statutory deductions. ¶ +

    + Statistics Canada produces statistics that help Canadians better understand their country—its +population, resources, economy, society and culture. +In Canada, providing statistics is a federal responsibility. As Canada’s central statistical +agency, Statistics Canada is legislated under the Statistics Act to serve this function for the +whole of Canada and each of the provinces/territories. +Objective statistical information is vital to an open and democratic society. It provides a solid +foundation for informed decisions by elected representatives, businesses, unions and non- +profit organizations, as well as individual Canadians. +Statistics Canada is committed to protecting the confidentiality of all information entrusted to +them and to ensure that the information delivered is timely and relevant to Canadians. +

    @@ -2029,6 +2048,28 @@ applicable statutory deductions. ¶

    +

    + The Canadian federal government and all provincial governments have legislation that sets +limits on the collection, use or disclosure of personal information. Private sector privacy laws +in Canada currently only cover the employee personal information of employees that work +for federally regulated companies or who are located in one of the four provinces with +provincial private sector privacy laws: Alberta, British Columbia, Manitoba and Québec1. +Public sector employees have some privacy protection under all jurisdictions except Ontario +which excludes employee information from its public sector privacy legislation. Employees +who are covered by a collective agreement also have statutory privacy protection based on +arbitral jurisprudence and their particular collective agreement. Therefore, approximately +half of workers in Canada have privacy rights backed by legislation, while the remaining +50% of the country’s more than 20 million or so workers have privacy rights that are either +voluntarily set in place by employers who have developed employee privacy codes or have +privacy rights because they have a collective agreement in place. +Employers should also be aware that egregious violations of privacy may open them up to +civil damages, including class action lawsuits. Legislatures and the courts are recognizing +privacy rights and providing opportunities for civil remedies. +In drawing up its legislation for the protection of personal information, the Canadian +government based its privacy provisions on a set of guidelines that had been developed by +the Canadian Standards Association in its Model Code for the Protection of Personal +Information. +

    The Privacy Principles @@ -2036,7 +2077,69 @@ applicable statutory deductions. ¶

    +

    + The Canadian Standards Association (CSA) Model Code is a set of principles that was +developed with input from organizations, governments, consumer associations and other +privacy stakeholders. They are incorporated in Federal private sector privacy legislation and +have become the generally accepted framework for evaluating privacy processes and systems +in Canada2. +Principle 1. Accountability +An organization is responsible for personal information under its control and shall designate +an individual or individuals to be accountable for the organization’s compliance with the +following principles. +Principle 2. Identifying Purposes +The purposes for which personal information is collected shall be identified by the +organization at or before the time the information is collected. +Principle 3. Consent +The knowledge and consent of the individual are required for the collection, use, or +disclosure of personal information, except where inappropriate. Note: In certain +circumstances, personal information can be collected, used, or disclosed without the +knowledge and consent of the individual. For example, legal, medical, or security reasons +may make it impossible or impractical to seek consent. +Principle 4. Limiting Collection +The collection of personal information shall be limited to that which is necessary for the +purposes identified by the organization. Information shall be collected by fair and lawful +means. +Principle 5. Limiting Use, Disclosure, and Retention +Personal information shall not be used or disclosed for purposes other than those for which it +was collected, except with the consent of the individual or as required by law. Personal +information shall be retained only as long as is necessary for the fulfillment of those +purposes. +Principle 6. Accuracy +Personal information shall be as accurate, complete, and up-to-date as is necessary for the +purposes for which it is to be used. +Principle 7. Safeguards +Personal information shall be protected by security safeguards appropriate to the sensitivity +of the information. +Principle 8. Openness +An organization shall make readily available to individuals specific information about its +policies and practices relating to the management of personal information. +Principle 9. Individual Access +Upon request, an individual shall be informed of the existence, use and disclosure of his or +her personal information and shall be given access to that information. An individual shall be +able to challenge the accuracy and completeness of the information and have it amended as +appropriate. In certain situations, an organization may not be able to provide access to all the +personal information it holds about an individual. Exceptions to the access requirement +should be limited and specific. The reasons for denying access should be provided to the +individual upon request. Exceptions may include information that is prohibitively costly to +provide, information that contains references to other individuals, information that cannot be +disclosed for legal, security, or commercial proprietary reasons, and information that is +subject to solicitor-client or litigation privilege. +

    +
    +
    +

    + Principle 10. Challenging Compliance + + ¶ + +

    +

    + An individual shall be able to address a challenge concerning compliance with the above +principles to the designated individual or individuals accountable for the organization’s +compliance. +

    The Personal Information Protection and Electronic Documents Act (PIPEDA) @@ -2044,6 +2147,174 @@ applicable statutory deductions. ¶

    +

    + The federal government drew upon the CSA Privacy Principles in its drafting of the federal +Personal Information Protection and Electronic Documents Act (PIPEDA) and the spirit and +much of the wording of the principles can be found throughout PIPEDA. +

    +

    + The mandate of the Office of the Privacy Commissioner of Canada (OPC) is overseeing +compliance with both the Privacy Act, which covers the personal information-handling +practices of federal government departments and agencies (including employee data), and the +Personal Information Protection and Electronic Documents Act (PIPEDA), Canada’s private +sector privacy law. +

    +

    + PIPEDA has applied to federally regulated organizations such as banks, telecommunications +and transportation companies since January 2001 and applies to the collection, use or +disclosure of personal information in the course of any commercial activity within a province +that does not have its own privacy legislation, since January 2004. +

    +

    + While this protection of personal information legislation has a significant impact on how +organizations collect, use and disclose personal information relating to commercial +transactions (for example, customer/client lists and information), it is the effect of this +legislation on employee personal information that concerns the payroll and human resources +departments. +

    +

    + Employers collect personal employee information to conduct and protect their business, and +to comply with government legislation (for example, Employment/Labour Standards and +statutory deductions relating to CPP/QPP contributions, EI and QPIP premiums along with +income tax). As well, many employers provide benefits such as dental, medical and pension +plans that require the collection of even greater amounts of personal data. +

    +
    +

    + Note +

    +

    + PIPEDA does not require that employers obtain consent from prospective employees, current +employees, or terminated employees to collect, use, and disclose information about that +person where the information is necessary for the creation, maintenance, and termination of +the employment relationship. It is, however, the case that the employer will provide notice to +the employee so that they are knowledgeable with respect to the information that the +employer collects, uses, and discloses. +This notice should be provided to prospective employees as part of the recruitment process +and also as part of the on-boarding process. In addition, if there are changes to personal data +practices for employee information, employees should be informed about such changes in a +timely manner. +

    +
    +

    + + Consent + +

    +

    + According to PIPEDA, employers must obtain an employee’s consent before they collect +personal information where that information is not required for the employment relationship. +Further, the information collected must be for a specific purpose and must be destroyed once +that purpose is no longer valid. +

    +

    + There are two forms of consent that can be obtained from an employee - expressed and +implied: +

    +

    + + Expressed consent + + should be used for particularly sensitive employee information such as +might be asked for in the case of a voluntary employee assistance program. +

    +

    + + Implied consent + + means the employee is considered to have consented indirectly. An +example of implied consent is when an employee completes a form for an employer provided +but optional service such as a + + social club + + for birthday gifts and notices. Participating in this +club is not required for the employment relationship so consent is required. But the +information requested, and the context is not overly sensitive so consent for the collection +and use of employee data may be implied by the fact that the employee completed the +voluntary form. It doesn’t need an “I consent” checkbox. +

    +

    + In essence, the more sensitive the information, the more one should use express written +consent, which outlines in detail the specific purpose for which an employer is using the +information. It is critical for those working in payroll to be aware of the requirements of +privacy legislation that applies to their employees and to have the necessary procedures in +place to comply with the legislation. If an employee chooses not to disclose the information +and is not required to do so by law, an employer cannot force an employee to divulge it. +

    +

    + + Exceptions to Consent Requirement + +

    +

    + Subparagraph 7(3) of the Personal Information Protection and Electronic Documents Act +(Bill C6) allows an employer to disclose personal information without the knowledge or +consent of the individual if the disclosure is made to a government institution which has +identified its lawful authority, and if the disclosure is for the purpose of administering any +law of Canada. +

    +

    + PIPEDA permits federal government agencies such as the CRA, ESDC, Service Canada and +provincial/territorial Ministries of Labour to obtain personal employee information needed to +administer programs or benefits, or to perform an audit. Legislation specifically provides +these government bodies with the right to request personal employee information and inspect +certain records and documents. As a result, the employer does not need to obtain the +employee’s permission to provide the information. +

    +

    + In addition to disclosures to government that are mandated by legislation and in relation to +employment, subparagraph 7.3 of PIPEDA states that an employer that is regulated by +federal labour codes can “…collect, use and disclose personal information without the consent of the individual if +(a) the collection, use or disclosure is necessary to establish, manage or terminate an +employment relationship between the federal work, undertaking or business and the +individual; and +(b) the federal work, undertaking or business has informed the individual that the personal +information will be or may be collected, used or disclosed for those purposes”. +

    +

    + Use and Storage of Personal Information +According to PIPEDA, organizations can only use information for the purpose for which it +was collected. Employers must fully disclose in writing to the employee the reasons why +they require the information, as well as what will be done with it. +

    +

    + Personal information must not be disclosed to external stakeholders without the employee’s +consent and only for the purpose for which the information was collected. For example, if the +organization is being audited by a government agency, such as the CRA, the employee’s +medical information should not be included with the information provided for audit purposes. +

    +

    + There are times when employers are required to collect information about employees in order +to comply with employment/labour standards or human rights legislation. For example, to +accommodate an employee for religious days and holidays, an employer needs to know about +the employee’s religious beliefs. To seek out this type of information for any other reason +invades the individual’s right to privacy. +

    +

    + Limitations on Use - the Social Insurance Number example +The purpose of a social insurance number (SIN) is to identify an individual for specific +government programs. This information may not be collected, stored, used or disclosed for +any other purpose without the employee’s consent. Where the SIN is to be used for purposes +of identification, an organization must provide a convenient method for the employee to +withdraw his/her consent for that use at any time. +

    +

    + Employers are authorized to collect a SIN from employees in order to produce Records of +Employment and income tax information slips. Unless the employee has provided a SIN for +another specific use, and has consented to that specific use in writing, an employer could be +subject to fines for each improper use of that number. +

    +

    + As a general rule, an employer may not communicate the number to a third party without the +employee’s specific consent to do so. Exceptions are cases in which it is the employer’s +obligation to report an employee’s SIN to RQ, CRA, ESDC or Service Canada. +

    +

    + The SIN should not be used on pay statements or communicated to unions or benefit carriers. +They should not be used as an identifier by any organization other than the government +agencies mentioned above, unless the employee provides written consent to do so. +

    @@ -2146,46 +2417,177 @@ applicable statutory deductions. +
  • +

    + Employment and Social Development Canada’s Employment Insurance program +

    +
  • - Employment and Social Development Canada’s Employment Insurance program -provides temporary financial assistance for unemployed Canadians while they look + provides temporary financial assistance for unemployed Canadians while they look for work or upgrade their skills. -Service Canada serves as the government’s operational arm while Employment and -Social Development Canada operates as the policy-making body. -Service Canada is responsible for: -o the issuance of Social Insurance Numbers (SIN) and the protection and -security of SIN information -o the delivery of services to employers, including Record of Employment on the -Web -o the administration of Employment Insurance programs to individuals, -including regular, illness, pregnancy/parental, critically ill or injured person -and compassionate care benefits -o the administration of the Employment Insurance Premium Reduction -program, including granting qualified employers a reduced Employment -Insurance premium rate

    • - the administration of Canada Pension Plan benefits, including retirement, disability, survivor, children’s and death benefits -

      -
    • -
    • -

      - the administration of benefits for seniors, including the Old Age Security Program and the Guaranteed Income Supplement Payroll is responsible for deducting and remitting Employment Insurance premiums + Service Canada serves as the government’s operational arm while Employment and

    - on behalf of employees and employers. Payroll is responsible for capturing information related to insurable earnings and -hours, and reporting that information on the Record of Employment. + Social Development Canada operates as the policy-making body. +

    +
    +
    +
      +
    • +

      + Service Canada is responsible for: +

      +
        +
      • +

        + the issuance of Social Insurance Numbers (SIN) and the protection and security of SIN information +

        +
      • +
      • +

        + the delivery of services to employers, including Record of Employment on the Web +

        +
      • +
      • +

        + the administration of Employment Insurance programs to individuals, including regular, illness, pregnancy/parental, critically ill or injured person and compassionate care benefits +

        +
      • +
      • +

        + the administration of the Employment Insurance Premium Reduction program, including granting qualified employers a reduced Employment Insurance premium rate +

        +
      • +
      • +

        + the administration of Canada Pension Plan benefits, including retirement, disability, survivor, children’s and death benefits +

        +
      • +
      • +

        + the administration of benefits for seniors, including the Old Age Security Program and the Guaranteed Income Supplement Payroll is responsible for deducting and remitting Employment Insurance premiums on behalf of employees and employers. +

        +
      • +
      +
    • +
    • +

      + Payroll is responsible for deducting and remitting Employment Insurance premiums on behalf of employees and employers. +

      +
    • +
    • +

      + Payroll is responsible for capturing information related to insurable earnings and hours, and reporting that information on the Record of Employment. +

      +
    • +
    • +

      + The Canadian government based its privacy provisions in its legislation for the +

      +
    • +
    +
    +
    +

    + protection of personal information on a set of guidelines called the Ten Privacy +Principles. +

    +
    +
    +
      +
    • +

      + The Personal Information Protection and Electronic Documents Act has applied to +

      +
    • +
    +
    +
    +

    + federally-regulated organizations such as banks, telecommunications and +transportation companies since January 2001. +

    +
    +
    +
      +
    • +

      + Since January 2004 the Personal Information Protection and Electronic Documents +

      +
    • +
    +
    +
    +

    + Act has applied to the collection, use or disclosure of personal information in the +course of any commercial activity within a province that does not have its own +privacy legislation. +

    +
    +
    +
      +
    • +

      + Express consent means the employee provides their consent either verbally (in which +

      +
    • +
    +
    +
    +

    + case when and how the consent was received should be documented) or in writing. +

    +
    +
    +
      +
    • +

      + Implied consent means the employee is considered to have consented indirectly. +

      +
    • +
    • +

      + The employer does not need to obtain the employee’s permission to provide personal +

      +
    • +
    +
    +
    +

    + information where legislation provides federal government agencies such as the +Canada Revenue Agency, Employment and Social Development Canada, Service +Canada and provincial/territorial Ministries of Labour with the right to request +personal employee information in order to administer programs or benefits, or in the +case of an audit. +

    +
    +
    +
      +
    • +

      + Other than an employer’s obligation to report an employee’s Social Insurance +

      +
    • +
    +
    +
    +

    + Number to the Canada Revenue Agency, Employment and Social Development +Canada, Service Canada or Revenu Québec, an employer may not communicate the +number to a third party without the employee’s specific consent to do so.

    @@ -2238,6 +2640,19 @@ hours, and reporting that information on the Record of Employment.

    +

    + 6. How does the Personal Information Protection and Electronic Documents Act +legislation affect the handling of employee personal information? +

    +

    + 7. Explain the difference between implied and express employee consent and provide an +example of each. +

    +

    + 8. The Personal Information Protection and Electronic Documents Act contains ten +privacy principles. Choose two and develop a statement for each that could be included +in your organization’s privacy policy. +