employs the employee for a period of less than 25 working days in the same year on terms providing for payment of cash remuneration—the working days do not have to be consecutive
employment of a casual nature other than for the purpose of the employer’s usual trade or business
employment of a person, other than as an entertainer, in connection with a circus, fair, parade, carnival, exposition, exhibition, or other similar activity, if that person is:
+not regularly employed by that employer, and
employed by that employer for less than seven days in a year
employment of a person by a government body as an election worker, if that person: +- is not a regular employee of the government body, and +- works for less than 35 hours in a calendar year
employment as a teacher on exchange from a foreign country
employment of a spouse or common-law partner if the employer cannot deduct the remuneration paid as an expense under the Income Tax Act
employment of a member of a religious order who has taken a vow of perpetual poverty. This applies whether the remuneration is paid directly to the order or paid by +the member to the order. +- employment for which no cash remuneration is paid, where the employee is the child of, or is maintained by, the employer +- employment of a person who helps the employer in a disaster or in a rescue operation if the employee is not regularly employed by the employer
diff --git a/docs/build/html/searchindex.js b/docs/build/html/searchindex.js index 185cdf4..04b694f 100644 --- a/docs/build/html/searchindex.js +++ b/docs/build/html/searchindex.js @@ -1 +1 @@ -Search.setIndex({"alltitles":{"ABOUT THE AUTHOR":[[1,null],[7,null]],"Accounting Recap":[[10,"accounting-recap"]],"Allowances":[[3,"allowances"]],"Authorization for Hiring":[[9,"authorization-for-hiring"]],"Benefit Enrollment Forms":[[9,"benefit-enrollment-forms"]],"Benefits":[[3,"benefits"]],"CALCULATING NET PAY":[[2,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":[[5,null]],"Canadian Payroll Administration":[[7,"canadian-payroll-administration"]],"Commission":[[2,"commission"]],"Confidentiality Agreement":[[9,"confidentiality-agreement"]],"Content Review Highlights":[[9,"content-review-highlights"]],"Contract for Service (Subcontracting)":[[4,"contract-for-service-subcontracting"]],"Contract of Service (Employment)":[[4,"contract-of-service-employment"]],"Control":[[4,"control"]],"DETERMINING ANNUAL AND PAY PERIOD EARNINGS":[[3,null]],"Employment Income":[[3,"employment-income"]],"Employment Insurance":[[5,"employment-insurance"]],"Entering Employee Information into Sage50":[[9,"entering-employee-information-into-sage50"]],"Errors and Errata":[[6,null]],"Example Evaluations":[[9,"example-evaluations"]],"Expenses":[[3,"expenses"]],"External Stakeholders":[[4,"external-stakeholders"]],"Factors Determining the Type of Contract":[[4,"factors-determining-the-type-of-contract"]],"Federal Government":[[4,"federal-government"]],"Financial Risk":[[4,"financial-risk"]],"Glossary":[[7,"glossary"]],"Government Stakeholders":[[4,"government-stakeholders"]],"INTRODUCTION":[[8,null]],"Insurable Earnings":[[16,"insurable-earnings"]],"Internal Forms":[[9,"internal-forms"]],"Internal Stakeholders":[[4,"internal-stakeholders"]],"Introduction":[[4,"introduction"]],"Journal Entries":[[10,"journal-entries"],[10,"id1"]],"Learning Outcomes":[[11,"learning-outcomes"]],"Legislations and Regulations":[[4,"legislations-and-regulations"]],"Legislative Compliance":[[4,"legislative-compliance"]],"Material Structure Overview":[[11,"material-structure-overview"]],"New Employee Information":[[14,"new-employee-information"]],"ONBOARDING EMPLOYEE EXERCISE":[[9,null]],"Opportunity for Profit":[[4,"opportunity-for-profit"]],"Outcomes":[[8,"outcomes"]],"PAYROLL COMPLIANCE AND REGULATIONS":[[4,null]],"PREFACE":[[11,null]],"Payroll Accounting":[[10,null]],"Payroll Legal Framework":[[8,"payroll-legal-framework"]],"Payroll Objectives":[[4,"payroll-objectives"]],"Payroll Stakeholders":[[4,"payroll-stakeholders"]],"Pension":[[2,"pension"]],"Pensionable Earnings":[[16,"pensionable-earnings"]],"Provincial/Territorial Governments":[[4,"provincial-territorial-governments"]],"RATES FOR 2025":[[12,null]],"REFERENCES":[[13,null]],"REVIEW QUESTIONS":[[14,null]],"Recommended Course Material":[[11,"recommended-course-material"]],"Record of Employment":[[5,"record-of-employment"]],"References":[[12,"references"]],"Required Federal and Provincial/Territorial Forms":[[9,"required-federal-and-provincial-territorial-forms"]],"Responsibilities and Functions of Payroll":[[4,"responsibilities-and-functions-of-payroll"]],"Responsibility for Investment and Management":[[4,"responsibility-for-investment-and-management"]],"Review Questions":[[4,"review-questions"],[9,"review-questions"]],"Review Questions (Sample)":[[9,"review-questions-sample"]],"Review Summary":[[4,"review-summary"]],"Salary":[[2,"salary"]],"Self-Assessment":[[4,"self-assessment"]],"Subcontracting Work or Hiring Assistants":[[4,"subcontracting-work-or-hiring-assistants"]],"TD1":[[0,null]],"TD1 - 2025 Personal Tax Credits Return":[[0,"td1-2025-personal-tax-credits-return"]],"TERMINOLOGY":[[16,null]],"TITLE #":[[15,null]],"TITLE =":[[15,"id1"]],"Table of Contents:":[[7,null]],"Tax Credits (TD1)":[[9,"tax-credits-td1"]],"Tax Credits (TP-1015.3-V - Qu\u00e9bec)":[[9,"tax-credits-tp-1015-3-v-quebec"]],"The Employee-Employer Relationship":[[4,"the-employee-employer-relationship"]],"Tools and Equipment":[[4,"tools-and-equipment"]],"Union Membership":[[9,"union-membership"]],"Who Must Contribute to the Canada Pension Plan":[[5,"who-must-contribute-to-the-canada-pension-plan"]],"\ud83c\udf41 OBNOARDING EMPLOYEE \ud83c\udf41":[[9,null]]},"docnames":["TD1","author","calculating-net-pay","compensation","compliance","cpp-and-ei","errata","index","introduction","onboarding_employee","payroll_accounting","preface","rates_2025","references","review_questions","syntax","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":["TD1.rst","author.rst","calculating-net-pay.rst","compensation.rst","compliance.rst","cpp-and-ei.rst","errata.rst","index.rst","introduction.rst","onboarding_employee.rst","payroll_accounting.rst","preface.rst","rates_2025.rst","references.rst","review_questions.rst","syntax.rst","terminology.rst"],"indexentries":{},"objects":{},"objnames":{},"objtypes":{},"terms":{"":[0,4,5,7,9,10,11],"00":[4,10],"000":[0,4],"028":0,"04":12,"1":[0,4,10],"10":[0,4,10],"100":0,"1016":9,"105":0,"11":0,"12":[0,7,12],"129":0,"13":0,"134":12,"138":0,"145":12,"16":0,"177":0,"18":[0,5,9],"1867":4,"197":0,"2":[0,4,9],"20":0,"200":12,"2005":7,"2008":0,"2020":4,"2022":7,"2025":7,"24":12,"25":5,"250":5,"26":12,"28":0,"291":12,"3":[0,7,12],"300":12,"31":[0,12],"396":12,"4":[0,5,12],"45":0,"5":[0,4,7,12],"50":9,"500":[10,12],"52":12,"522":0,"53":12,"6":[0,9],"60":5,"601":0,"61":12,"65":[0,5],"66":12,"67":12,"687":0,"7":0,"70":5,"709":0,"71":12,"792":12,"798":0,"8":0,"800":12,"81":12,"816":0,"83":12,"882":0,"9":[0,9],"95":12,"A":[4,5,9,14],"AND":7,"As":[4,5],"At":4,"By":4,"FOR":7,"For":[4,7,9],"If":[0,4,9],"In":[0,4,5,9,11],"It":[4,5,9,10],"Its":5,"ON":8,"One":4,"The":[0,5,7,8,9,10,11],"Their":4,"Then":9,"There":5,"These":[4,5,9,10,14],"To":[0,4,5,9],"With":7,"ab":9,"abil":4,"abl":[4,5,11],"about":[4,5],"abreast":[],"absolut":4,"absorb":4,"academ":7,"accept":4,"access":9,"accompani":4,"accomplish":4,"accord":[4,5,8],"account":[4,7,11],"accrual":4,"accur":[4,5,8,9,10,11],"accuraci":[4,9,10],"achiev":[],"acknowledg":[4,9],"across":[4,9,10],"act":[4,5,9,11],"action":4,"activ":4,"actual":[],"adapt":4,"add":[0,9],"addit":[4,5,9,12],"addition":[],"address":[0,4,9],"adher":[4,8],"adjust":[4,9],"administ":[4,5],"administr":[4,8,9,10,11],"adopt":[4,5],"advantag":4,"advertis":4,"advic":4,"affair":4,"affect":4,"ag":[0,4,5,9],"again":4,"agenc":[4,5,9],"agent":[],"agre":4,"agreement":4,"agricultur":[4,5],"aim":11,"alberta":[4,9],"alert":4,"alex":7,"alexand":[1,7],"align":[4,9],"all":[0,4,5,8,9,10],"allow":[4,7],"alon":[4,9],"along":[4,5],"alreadi":9,"also":[0,4,5,9],"although":[4,5],"alwai":[5,9],"amend":4,"ammount":12,"among":4,"amount":[0,4,5,9],"an":[0,4,5,9],"analysi":10,"analyt":4,"ani":[0,4,9],"annual":[0,4,7,9,12],"anoth":[0,4],"answer":4,"anxieti":7,"anyon":4,"anyth":4,"ap":4,"appear":9,"appli":[0,4,5,8,9,11],"applic":[4,9],"approach":[4,9],"appropri":[0,4,9],"approv":4,"ar":[0,4,5,8,9,10,14],"architect":[],"area":[4,9],"aris":[4,5],"around":4,"arrang":4,"articl":4,"ask":4,"aspect":[4,10,11],"aspx":4,"assess":[],"asset":[4,10],"assign":[4,9],"assist":[],"associ":[4,7,9],"assum":4,"assur":4,"attach":4,"attent":4,"audienc":4,"audit":[4,9],"auditor":4,"author":4,"auto":[],"autom":10,"automat":9,"automot":4,"autonomi":4,"avail":[4,5,9],"avoid":4,"awar":4,"b":14,"background":7,"balanc":4,"bank":[4,9],"base":[4,5,9],"basi":[4,9],"basic":[0,9,12],"bear":4,"becaus":[4,5],"becom":4,"been":[4,5],"befor":9,"begin":9,"behaviour":4,"being":[0,4],"belong":4,"benefit":[0,4,5,7,8,10],"best":4,"between":[0,4,9],"beyond":[4,9],"bi":12,"bind":9,"birth":[0,9],"birthdai":[],"bn":4,"bobkov":[1,7],"bodi":[4,11],"bonu":4,"bonus":4,"bookkeep":7,"born":0,"both":[0,4,5,7,9],"boundari":4,"branch":4,"break":4,"bring":7,"british":4,"broad":4,"broadcast":4,"broader":4,"budget":4,"build":7,"built":8,"bulletin":4,"busi":[4,7,9,11],"c":14,"ca":4,"cabinet":4,"calcul":[0,4,5,7,8,9,11,13],"calendar":[4,5],"call":[4,5],"can":[0,4,5,9],"canada":[0,4,7,8,9,11],"canadian":[4,8,9,10,11],"canadianpayrol":4,"cannot":[0,4,9],"capit":[4,7],"care":5,"career":[4,9],"carefulli":9,"caregiv":[0,9],"carpent":[],"carpentri":4,"carri":4,"carrier":4,"carswel":4,"case":[0,4,9],"cash":5,"categor":4,"categori":5,"cbc":4,"cch":4,"cdnpayrol":4,"celebr":9,"central":[],"certain":[4,5],"certif":0,"certifi":0,"challeng":4,"chanc":4,"chang":4,"channel":4,"chapter":[4,5],"charact":[],"characterist":4,"charg":4,"charit":4,"chariti":4,"charter":4,"check":9,"checklist":[],"chequ":[4,9],"chief":4,"child":[0,5],"children":[0,5,9],"choic":14,"choos":[4,9],"circular":4,"circumst":4,"civil":4,"claim":[0,9],"clarif":4,"clarifi":5,"classif":4,"classifi":[4,5],"clear":[5,7],"clearli":[4,9],"click":9,"client":4,"clientel":7,"close":[4,9],"cnt":4,"code":[0,4],"collabor":4,"collect":[4,5,9],"colleg":[0,7],"com":4,"commenc":9,"commerc":4,"commiss":[4,7,11],"commit":4,"common":[0,4,9],"commonli":4,"commun":4,"compani":[4,9],"compens":[4,5,8,9,10,11],"compet":4,"complet":[4,5,8,9,11],"complex":[4,7],"compli":4,"complianc":[5,7,8,9,10,11],"compliant":[4,9],"compon":[4,5,10],"comprehens":[4,7,11],"compulsori":5,"comput":4,"computer":11,"concept":14,"concern":4,"conclud":[],"conclus":4,"condit":[0,4,5],"conduct":4,"confid":[7,11],"confidenti":4,"configur":9,"confirm":[4,9],"conflict":4,"conscienti":4,"consecut":5,"consent":9,"consequ":4,"consid":[4,5],"consider":4,"consist":[4,9],"consolid":4,"constant":4,"constantli":[],"constitut":[4,5],"construct":4,"consult":4,"contact":9,"contain":[4,14],"content":4,"context":[4,9],"continu":4,"contract":[9,11],"contractor":4,"contractu":4,"contrast":4,"contribut":[4,7],"contributor":5,"contributori":[5,12],"control":[],"convers":4,"coordin":4,"copi":4,"core":[4,11],"corpor":4,"correct":[9,14],"correctli":4,"correspond":4,"cost":[4,5,10],"costli":[],"could":[0,4],"countri":4,"cours":[4,5,7,14],"court":4,"cover":[4,5,9,11,14],"coverag":[4,5,9],"cpp":[4,5,7,8,9],"cpp2":7,"cpt1":4,"cr":10,"cra":[4,5,9],"creat":[4,9],"creation":4,"credit":[7,10],"crimin":4,"criteria":[4,5],"critic":[4,5,9,10],"crown":4,"crucial":[],"cultur":[],"current":4,"custom":4,"cycl":[4,9],"d":[],"dai":[0,4,5,7],"daili":[],"data":[4,9],"databas":4,"date":[0,4,9],"deadlin":4,"deal":4,"death":5,"debit":10,"decad":7,"decemb":0,"decid":4,"decis":4,"declar":[4,9],"dedic":4,"deduct":[0,4,5,8,9,10,11,13],"deem":[],"defici":4,"defin":[4,9],"definit":4,"degre":[4,7],"deleg":4,"deliv":4,"deliver":4,"deliveri":4,"demand":4,"demonstr":4,"dental":9,"depart":[4,9],"department":4,"depend":[0,4,5,9],"deposit":[4,9],"describ":[4,5],"descript":12,"design":[4,5,7,8,10,14],"desir":4,"detail":[4,5,9],"determin":[0,5,7,9],"develop":[0,4,5],"dictat":4,"did":4,"differ":[0,4,8,9],"differenti":4,"diploma":7,"direct":[4,9],"directli":4,"disabl":[0,4,5,9],"disclos":9,"disclosur":9,"discreet":4,"discrep":4,"discret":4,"discuss":[4,5],"distinct":4,"distinguish":4,"distribut":10,"divers":7,"divid":4,"divis":4,"do":[0,4,5,9],"document":[4,9,10],"doe":[0,4,9],"donat":4,"done":4,"doubl":9,"down":[],"download":[],"dr":10,"draw":7,"drawn":4,"driver":9,"due":[4,5,9],"durat":9,"dure":[4,5],"duti":4,"dynam":[],"e":[4,9],"each":[0,4,9,10],"earn":[4,5,7,9,11,12],"eas":7,"easili":[],"edit":9,"educ":[0,4,7],"edward":4,"effect":4,"effici":4,"effort":4,"ei":[4,5,8,9],"either":[4,5],"elect":5,"electron":[4,9],"element":4,"elev":4,"elig":[0,4,5,9],"elimin":[],"email":4,"embrac":4,"emotion":4,"emphasi":4,"emploi":[4,5,12],"employ":[0,7,8,9,11,12],"employe":[0,5,7,8,10,11,12],"employeeemploy":[],"empow":7,"en":4,"enabl":[4,5],"enact":4,"encompass":4,"encount":7,"encourag":4,"end":[0,4,9],"endors":4,"enforc":4,"engag":[4,5],"enhanc":4,"enrol":4,"ensur":[4,5,8,9,10],"enter":[0,4,7],"enterpris":5,"entir":4,"entiti":4,"entitl":[4,9],"entri":[4,7,9],"environ":4,"equal":[4,5],"equat":10,"equip":7,"equit":4,"equiti":10,"equival":9,"errata":7,"error":[4,7,9,10],"esdc":4,"especi":4,"essenti":[4,5,7,9,10],"establish":[4,5,9],"estim":[0,4],"etc":4,"ethic":[4,9],"evad":[],"evalu":[4,7],"evas":4,"even":[4,9],"event":5,"ever":4,"everi":[0,4],"evid":[],"evolv":4,"examin":4,"exampl":[4,7],"exce":4,"excel":4,"except":4,"excess":[],"exchang":4,"exclud":5,"exclus":4,"execut":4,"exempt":[9,12],"exercis":[4,11],"exist":4,"expect":4,"expenditur":4,"expens":[4,7,10],"experi":7,"expertis":[4,7],"expiri":9,"explain":[4,5],"explan":5,"explicit":[],"explor":[4,11],"extend":4,"extens":9,"extent":4,"extern":[],"extra":[4,9],"f":4,"face":[4,5],"facebook":4,"facilit":4,"fact":4,"factor":[],"factual":4,"fail":4,"failur":4,"fair":4,"fall":[4,5],"fals":[4,9],"famili":5,"familiar":4,"februari":[4,9],"feder":[5,7,8,11],"fee":[0,4],"feed":4,"ferri":4,"field":[4,7,9],"fifti":4,"file":[5,9],"fill":[0,9],"final":[4,9],"financ":4,"financi":[5,10],"fine":4,"firm":7,"first":[0,4,5],"fish":5,"five":[4,7],"fix":4,"flat":4,"flexibl":4,"flour":4,"flow":4,"focus":[5,7],"folio":4,"follow":[0,4,5,14],"foreign":4,"foreseen":[],"forestri":5,"form":[0,4,5,7],"formal":[4,9],"format":4,"forth":4,"foster":4,"found":[4,5],"foundat":[7,11],"four":4,"frame":[],"framework":4,"fraud":4,"free":4,"frequenc":9,"frequent":4,"fridai":4,"from":[0,4,5,7,9,11],"fuel":4,"fulfil":4,"full":[0,4,5,9],"function":[7,9],"fund":[0,5],"fundament":4,"further":4,"furthermor":[9,10],"g":[4,9],"gain":[4,11],"gap":4,"garnish":4,"gather":9,"gener":[4,5,9,10],"give":4,"given":[4,9],"gloria":9,"go":0,"goal":7,"good":4,"gouv":4,"govern":[5,8,9,11],"government":4,"grain":4,"grandchild":0,"greater":[0,4],"gross":[9,11],"group":[4,9],"grow":4,"growth":4,"guarante":0,"guid":[4,5,7,9,11],"guidanc":[4,5],"guidelin":4,"ha":[0,4,5,7],"had":4,"hand":[7,11],"handl":[4,8],"happi":[],"have":[0,4,5,9],"he":[4,7],"health":[4,5,9],"held":[4,9],"help":[4,7,9,14],"helper":4,"her":4,"here":0,"herself":4,"hi":[4,7],"high":4,"higher":4,"highlight":7,"him":4,"himself":[],"hire":11,"histor":9,"hold":[4,9],"home":9,"horticultur":5,"hospit":4,"hour":[4,9],"hourli":[4,11],"hous":9,"how":[4,5,9,11],"howev":[0,4,5],"hr":9,"html":4,"http":4,"human":[4,11],"hunt":5,"i":[0,4,5,7,8,9,10,14],"icon":9,"id":9,"identif":9,"identifi":[4,5,9,11],"ii":4,"iii":4,"ill":5,"illustr":5,"immedi":4,"immigr":4,"impact":[4,10],"impair":9,"implement":4,"implic":4,"import":[4,5,9],"importantli":4,"impos":4,"imposit":4,"includ":[0,4,5,8,9,10,11],"incom":[0,4,5,7,8,9,11],"incorpor":4,"increas":4,"incur":4,"independ":4,"indetermin":4,"index":7,"indic":[4,9],"indirectli":[],"individu":[4,5,8,11],"industri":4,"infirm":[0,9],"influenc":4,"info":9,"infolin":4,"inform":[4,5,7],"ingrid":9,"initi":[0,4],"injur":5,"input":9,"inquiri":4,"insight":7,"instanc":4,"instead":[4,5],"institut":[0,4],"instruct":[4,9],"instrument":4,"insur":[4,7,9,11],"integr":[4,9],"intend":4,"intent":[4,9],"inter":4,"interact":4,"interconnect":4,"interest":4,"intern":7,"interperson":4,"interpret":4,"interrupt":5,"intersect":11,"introduc":4,"introduct":[7,11],"invest":5,"investig":4,"invoic":4,"involv":[4,5,9,10],"irrelev":[],"is18":0,"island":4,"isn":[],"issu":[4,9],"issuanc":4,"item":9,"its":[4,5,7],"itself":4,"jail":[],"januari":4,"job":[4,9],"johansson":9,"journal":[4,7],"judgment":4,"jurisdict":4,"just":4,"justic":4,"keen":4,"keep":[4,9],"kei":[4,9,10,11],"kept":4,"know":[5,9,10],"knowledg":[4,11],"known":5,"labor":4,"labour":[4,11],"laframbois":9,"lai":[],"landscap":4,"larg":4,"larger":4,"last":[0,4],"later":[0,4,5],"law":[0,4,8,9],"lead":[4,10],"learn":[4,5,7,14],"leas":4,"least":9,"leav":5,"ledger":4,"legal":[4,5,9],"legisl":[5,7,8,9,11],"legislatur":4,"length":4,"less":[0,4,5],"let":[],"letter":9,"level":[4,5],"li":4,"liabil":[4,9,10],"liabl":4,"licenc":[4,9],"life":[4,5],"like":[4,9],"likelihood":4,"limit":[4,9],"line":0,"link":9,"linkedin":4,"list":[4,5],"live":[0,5,9],"ll":9,"local":4,"locat":[4,5],"log":5,"long":[4,5,7],"longer":[],"look":4,"loss":4,"loyalti":4,"luc":9,"lumber":5,"lump":4,"m":9,"made":[4,5,9],"mai":[0,4,5,9],"mail":4,"maimum":12,"main":[],"maintain":[4,9,10],"mainten":4,"major":[],"make":[4,5,11],"manag":[7,10,11],"mandat":[4,5],"mandatori":[5,9],"mani":[4,5],"manner":4,"manual":4,"manufactur":4,"marin":4,"master":7,"masteri":4,"match":[5,9],"materi":[4,7,14],"mathemat":4,"matter":[4,5],"maximum":7,"me":[],"mean":[4,5],"meaning":9,"measur":4,"mechan":[],"media":4,"medium":4,"meet":[4,11],"member":[4,5],"membership":5,"memo":4,"mental":9,"mere":4,"merger":4,"met":4,"method":4,"meyer":9,"mid":4,"might":[],"mind":[],"mine":4,"minim":4,"minimum":[4,9],"misclassif":4,"mitig":4,"modif":4,"modul":9,"monei":4,"monitor":4,"month":0,"monthli":[5,12],"more":[0,4,5,9],"moreov":4,"morn":4,"most":4,"much":5,"multi":4,"multipl":[4,5],"municip":4,"must":[4,7,9],"name":[0,9],"nation":[4,7],"natur":4,"navig":[4,9,11],"nearli":7,"necessari":[4,9],"need":[4,5,7,9,11],"neglect":4,"negoti":4,"neither":[],"net":[0,4,7,9,11],"new":[4,5,7,9],"newborn":5,"newli":5,"newslett":4,"next":4,"non":[4,5,8,11],"nor":4,"normal":4,"note":[4,5],"notif":4,"npw":4,"number":[0,4,9],"numer":4,"object":[5,7],"oblig":[4,5,11],"obnoard":7,"observ":4,"obtain":[4,9],"occup":4,"occur":[],"offer":[4,5,7,9],"offic":4,"offici":[4,9],"often":[4,5,7],"old":[0,4],"older":0,"onboard":4,"onc":[4,9],"one":[0,4,5,9,14],"ongo":4,"onli":[0,4,5,9],"onlin":[4,13],"ontario":4,"open":4,"oper":[4,5,7,11],"opportun":[],"option":[0,5],"order":4,"organ":[4,5,10],"organiz":[4,9],"orient":4,"origin":[4,9],"other":[0,4,9,10,11],"out":[0,4,9],"outcom":[4,7],"outlin":[4,5,9],"output":[],"outset":[],"outsid":[4,9],"outsourc":4,"over":4,"overal":[4,9],"overclaim":9,"overhead":4,"overse":4,"oversight":4,"overtim":4,"overview":7,"ow":[0,4],"own":[4,5,7],"ownership":4,"p":4,"packag":9,"pai":[0,4,5,7,8,9,11],"paid":[4,5,9],"paint":4,"painter":[],"parent":[0,9],"parliament":4,"part":[0,4,9,10],"parti":4,"partial":0,"particip":[4,5],"particular":4,"particularli":4,"partner":[0,4,9],"past":7,"payabl":[4,10],"payer":[0,4],"payment":[0,4,5,9,11],"payrol":[5,9,11,13],"peac":4,"penalti":[4,9],"penitentiari":4,"pension":[0,4,7,9,11],"peopl":[4,5],"per":0,"percent":[4,5],"percept":4,"perform":[4,7,11],"period":[4,5,7,9],"perman":4,"permit":[4,9],"person":[4,5,7,9],"personnel":4,"perspect":4,"phone":4,"physic":9,"piec":4,"pier":4,"pipeda":9,"pivot":[5,9],"place":4,"placehold":[],"plai":[4,5,9],"plan":[0,4,7,9,11],"pleas":4,"plu":0,"point":9,"polici":[4,8],"portal":4,"portion":5,"posit":[4,9],"possess":4,"possibl":4,"possibli":9,"post":4,"postal":[0,4],"potenti":4,"power":4,"practic":[4,7,11],"practition":4,"preced":4,"precis":4,"prefac":7,"prefer":9,"pregnanc":5,"premium":[4,5,9],"prepar":[4,9],"prescrib":[4,5],"presenc":4,"present":4,"pressur":4,"prevail":4,"prevent":[4,9],"previous":5,"price":4,"primari":[4,5],"princ":4,"principl":[4,5,11],"print":4,"prior":4,"prison":4,"privaci":[4,9],"privat":5,"proactiv":4,"probat":9,"problem":4,"proce":9,"procedur":[4,11],"process":[4,9,10,11],"produc":4,"profession":[4,7],"profici":4,"profil":9,"profit":[],"program":[4,5,9],"prohibit":4,"project":4,"promot":4,"proper":4,"properli":[4,9],"properti":4,"proprietari":9,"protect":[4,5,9],"prove":[],"provid":[4,5,9],"provinc":[4,5,9],"provinci":[7,8,11],"provis":[4,5],"public":4,"publish":[4,5],"punctual":4,"purchas":[],"purpos":[4,5,9],"python":7,"qc":[4,8],"qpp":[5,7,8],"qualif":5,"qualiti":4,"quarterli":[],"quebec":[0,5,7,9],"question":7,"questionair":9,"quickli":4,"quit":[],"qu\u00e9bec":[4,5,11],"radio":4,"rais":[],"rang":4,"rapid":[],"rate":[4,7,9],"rather":4,"rc4110":4,"reach":5,"read":4,"reader":7,"readi":9,"readili":9,"realiz":4,"reason":4,"receipt":[4,5],"receiv":[0,4],"recogn":4,"recognit":9,"recommend":[4,7],"reconcil":4,"reconcili":4,"record":[4,7,8,9,10,11],"recruit":4,"recur":4,"reduc":10,"reduct":9,"refer":[4,5,7,9],"reflect":[4,7,9,10],"refus":4,"regard":[4,8],"regardless":4,"regiment":[],"region":[4,7],"regist":[4,9],"regul":[7,8,10],"regular":[0,4,5,8,11],"regulatio":4,"regulatori":[4,9,11],"reimburs":4,"reinforc":14,"relat":[0,4,9,10,11],"relationship":7,"relev":4,"reli":4,"remain":[4,9],"remit":[4,5,9],"remitt":[4,5,9,11],"remot":9,"remuner":[4,5],"render":[],"rent":[],"rental":4,"repair":4,"repeal":4,"replac":[4,5],"report":[4,5,8,9,10],"repres":4,"request":[4,9],"requir":[4,5,7,8,11],"research":4,"resembl":4,"resid":[0,9],"residenti":9,"resourc":[4,11],"respect":4,"respond":[4,9],"respons":[5,7,9,11],"restrict":9,"result":4,"retail":4,"retain":4,"retir":[4,5,9,11],"retrait":5,"retroact":4,"return":[4,7],"revenu":[4,5,9,10],"revenuquebec":4,"review":7,"revis":4,"rganiz":[],"rich":7,"right":[0,4,9],"risk":[5,10],"robust":4,"roe":[4,5,8,9,11],"role":[4,5,9,11],"routin":[],"rq":[4,5,9],"rrsp":[4,9],"rule":4,"run":10,"safeguard":[],"safeti":4,"sage":9,"sage50":7,"salari":[4,7,9,11],"sale":[],"same":[0,4,5],"sampl":[4,7],"sanction":4,"satisfact":4,"satisfi":4,"save":[4,5,9],"sc":4,"scale":4,"scenario":[4,8,11],"schedul":4,"school":9,"scientist":[],"scope":[4,9],"scrutin":4,"scrutini":4,"second":12,"section":[0,4,5,9,14],"sector":[4,7],"secur":[0,4],"see":[],"seek":[4,5],"seizur":4,"select":[4,9],"self":[5,12],"selfassess":[],"selfemploi":4,"semi":12,"send":[5,9],"sens":4,"sensit":[4,9],"sent":4,"sentenc":[],"separ":[4,9],"seri":[4,10],"seriou":[4,5],"serv":4,"servant":[],"servic":[5,7,9],"set":[4,9,11],"setup":9,"sever":[4,9],"shape":4,"share":[0,4,9],"she":4,"ship":4,"should":[4,5,9],"show":4,"side":4,"sigma":10,"sign":9,"signal":4,"signatur":9,"signifi":[4,9],"signific":[4,5,9],"significantli":4,"similar":4,"similarli":[],"simultan":4,"sin":9,"singl":9,"site":4,"situat":4,"size":4,"skill":[4,5,7,11],"slip":[4,9],"small":4,"smooth":4,"so":[0,4],"social":[0,4,5,9],"softwar":[4,11],"sole":4,"solid":7,"solut":4,"solv":4,"some":4,"sometim":[],"sooner":[],"sort":[],"sound":4,"sourc":[0,4,9,11],"space":4,"span":7,"special":[4,5],"specialist":4,"specif":[4,5,7,11],"specifi":4,"spous":[0,9],"spreadsheet":4,"staff":[4,9],"stage":4,"stai":4,"stakehold":7,"stand":7,"standard":[4,9,10,11],"start":9,"state":4,"statement":[9,10],"statu":[4,9],"statut":[4,5],"statutori":[4,5,9],"step":[4,9],"still":9,"stipul":4,"sto":4,"stop":5,"store":[4,9],"strict":[4,9],"strictli":4,"strong":4,"structur":[4,5,7],"stub":9,"student":[0,11],"studi":[7,11],"subject":[4,5],"submiss":4,"submit":[4,5],"subordin":4,"subscrib":4,"substanti":4,"substitut":4,"success":4,"successfulli":7,"suffer":[],"suffici":4,"suggest":4,"sum":4,"summar":9,"summari":7,"supervis":4,"supervisor":[4,9],"supplement":0,"supplementari":5,"suppli":4,"support":[0,4,5,9],"sure":9,"survei":4,"surveyor":[],"survivor":[4,5],"swift":4,"system":[4,8,9,10],"systemat":[4,10],"t":[],"t1213":9,"t2201":0,"t4":[4,9],"t4001":5,"tab":9,"tabl":9,"tact":4,"tailor":[],"take":[4,5],"taken":4,"task":[4,11],"tax":[4,5,7,8,10,11],"taxabl":11,"taxat":4,"taxpay":4,"td1":7,"team":4,"technic":[4,11],"technologi":4,"televis":4,"templat":[],"temporari":5,"ten":4,"tend":[4,5],"term":[4,5],"termin":[4,8,11],"terminologi":[4,7],"territori":7,"test":14,"text":10,"than":[0,4,5,9],"thei":[4,5,10,11],"them":[4,9],"therebi":4,"therefor":[4,5],"thi":[0,4,5,7,8,9,11,14],"think":4,"third":4,"thirti":4,"thorough":4,"those":[4,5],"three":[4,5,9],"through":[4,5,9,11],"throughout":[0,4,5],"thu":[],"ti":4,"time":[0,4,9],"timefram":[4,9],"timelin":[4,5],"titl":7,"togeth":[4,5],"tom":4,"topic":[4,5],"total":[0,4,9,10],"track":[4,5],"trade":4,"tradit":4,"trail":4,"train":4,"trait":4,"transact":[4,8,10],"transfer":[0,4,9],"transpar":4,"transport":4,"trap":5,"travel":4,"trigger":4,"true":[4,9,10],"truli":4,"truncat":[],"trust":4,"trustworthi":4,"tuition":[0,9],"turn":5,"twitter":4,"two":[0,4,5,7,9],"type":[5,8,9],"typic":[4,9],"u":10,"ultim":4,"uncertainti":4,"under":[0,4,5,9],"underscor":5,"understand":[4,11,14],"undertak":4,"unemploi":5,"unforeseen":4,"union":4,"univers":0,"unless":4,"unreimburs":4,"unsur":[],"unus":0,"up":[4,9],"updat":4,"upgrad":4,"uphold":4,"upon":[4,5],"upto":4,"uranium":4,"us":[0,4,5,9,11],"usag":[],"usual":[4,9],"util":4,"vacat":4,"valid":[4,9],"valu":4,"vari":4,"variat":4,"varieti":[4,11],"variou":[4,8,10],"vehicl":5,"vendor":[4,9],"verbal":4,"veri":4,"verifi":[4,9],"vers":4,"version":9,"vest":4,"via":9,"view":4,"vigil":4,"visit":4,"vital":4,"void":9,"volum":4,"voluntarili":[],"w":0,"wa":[4,5,9],"wage":[4,9,10],"wai":4,"walk":9,"want":9,"we":[4,10],"websit":4,"week":4,"weekli":[4,12],"weigh":4,"weight":4,"well":[4,9],"were":[0,5],"what":[4,5,9],"when":[4,5,9],"where":[4,5],"wherea":[],"wherebi":4,"whether":4,"which":[4,5,9,10,14],"whichev":0,"while":[4,5,7,8],"who":[0,4,7],"wholesal":4,"whom":4,"whose":[0,4],"why":4,"wide":[],"willing":4,"window":9,"wish":[],"withdraw":[],"withheld":[4,5],"withhold":[4,5,9,10],"within":[4,5,9],"without":[4,9],"wizard":9,"word":[4,11],"work":[5,7,9],"worker":[4,5,11],"workforc":4,"workplac":[4,5,9],"worksheet":0,"workspac":4,"would":[4,5],"write":4,"written":4,"www":4,"year":[0,4,5,7,9],"yearli":12,"yet":[],"you":[0,4,5,9],"your":[0,4,14]},"titles":["12. TD1","ABOUT THE AUTHOR","13. CALCULATING NET PAY","8. DETERMINING ANNUAL AND PAY PERIOD EARNINGS","4. PAYROLL COMPLIANCE AND REGULATIONS","5. Canada Pension Plan","16. Errors and Errata","ABOUT THE AUTHOR","2. INTRODUCTION","9. \ud83c\udf41 OBNOARDING EMPLOYEE \ud83c\udf41","10. Payroll Accounting","1. PREFACE","14. RATES FOR 2025","15. REFERENCES","11. REVIEW QUESTIONS","17. TITLE #","3. TERMINOLOGY"],"titleterms":{"":[],"1015":9,"2":[],"2025":[0,12],"3":9,"AND":[3,4],"FOR":12,"THE":[1,7],"The":4,"about":[1,7],"account":10,"administr":7,"agreement":9,"allow":3,"allowancesm":[],"annual":3,"ar":[],"assess":4,"assist":4,"author":[1,7,9],"behaviour":[],"benefit":[3,9],"calcul":2,"canada":[5,12],"canadian":7,"commiss":2,"compens":[],"complianc":4,"confidenti":9,"content":[7,9],"contract":4,"contribut":[5,12],"control":4,"cours":11,"cpp":12,"cpp2":12,"credit":[0,9],"deduct":[],"detail":[],"determin":[3,4],"earn":[3,16],"employ":[3,4,5],"employe":[4,9,14],"enrol":9,"enter":9,"entri":10,"equip":4,"errata":6,"error":6,"ethic":[],"evalu":9,"exampl":9,"exercis":9,"expens":3,"extern":4,"factor":4,"feder":[4,9],"financi":4,"form":9,"framework":8,"function":4,"glossari":7,"govern":4,"highlight":9,"hire":[4,9],"incom":3,"inform":[9,14],"insur":[5,16],"intern":[4,9],"introduct":[4,8],"invest":4,"journal":10,"knowledg":[],"learn":11,"legal":8,"legisl":4,"manag":4,"materi":11,"maximum":12,"membership":9,"must":5,"net":2,"new":14,"object":4,"obnoard":9,"onboard":9,"opportun":4,"other":[],"outcom":[8,11],"overview":11,"pai":[2,3],"payrol":[4,7,8,10],"pension":[2,5,12,16],"perdon":[],"period":3,"person":0,"plan":[5,12],"prefac":11,"profession":[],"profit":4,"provinci":[4,9],"qpp":12,"quebec":12,"question":[4,9,14],"qu\u00e9bec":9,"rate":12,"recap":10,"recommend":11,"record":5,"refer":[12,13],"regul":4,"relationship":4,"requir":9,"respons":4,"return":0,"review":[4,9,14],"risk":4,"sage50":9,"salari":2,"sampl":9,"self":4,"servic":4,"set":[],"skill":[],"specifi":[],"stakehold":4,"standard":[],"structur":11,"subcontract":4,"summari":4,"tabl":7,"tax":[0,9],"td1":[0,9],"technic":[],"terminologi":16,"territori":[4,9],"titl":15,"tool":4,"tp":9,"type":4,"union":9,"up":[],"v":9,"what":[],"who":5,"work":4,"wsib":[]}}) \ No newline at end of file +Search.setIndex({"alltitles":{"ABOUT THE AUTHOR":[[1,null],[7,null]],"Accounting Recap":[[10,"accounting-recap"]],"Allowances":[[3,"allowances"]],"Authorization for Hiring":[[9,"authorization-for-hiring"]],"Benefit Enrollment Forms":[[9,"benefit-enrollment-forms"]],"Benefits":[[3,"benefits"]],"CALCULATING NET PAY":[[2,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":[[5,null]],"Canadian Payroll Administration":[[7,"canadian-payroll-administration"]],"Commission":[[2,"commission"]],"Confidentiality Agreement":[[9,"confidentiality-agreement"]],"Content Review Highlights":[[9,"content-review-highlights"]],"Contract for Service (Subcontracting)":[[4,"contract-for-service-subcontracting"]],"Contract of Service (Employment)":[[4,"contract-of-service-employment"]],"Control":[[4,"control"]],"DETERMINING ANNUAL AND PAY PERIOD EARNINGS":[[3,null]],"Employment Income":[[3,"employment-income"]],"Employment Insurance":[[5,"employment-insurance"]],"Entering Employee Information into Sage50":[[9,"entering-employee-information-into-sage50"]],"Errors and Errata":[[6,null]],"Example Evaluations":[[9,"example-evaluations"]],"Expenses":[[3,"expenses"]],"External Stakeholders":[[4,"external-stakeholders"]],"Factors Determining the Type of Contract":[[4,"factors-determining-the-type-of-contract"]],"Federal Government":[[4,"federal-government"]],"Financial Risk":[[4,"financial-risk"]],"Glossary":[[7,"glossary"]],"Government Stakeholders":[[4,"government-stakeholders"]],"INTRODUCTION":[[8,null]],"Insurable Earnings":[[16,"insurable-earnings"]],"Internal Forms":[[9,"internal-forms"]],"Internal Stakeholders":[[4,"internal-stakeholders"]],"Introduction":[[4,"introduction"]],"Journal Entries":[[10,"journal-entries"],[10,"id1"]],"Learning Outcomes":[[11,"learning-outcomes"]],"Legislations and Regulations":[[4,"legislations-and-regulations"]],"Legislative Compliance":[[4,"legislative-compliance"]],"Material Structure Overview":[[11,"material-structure-overview"]],"New Employee Information":[[14,"new-employee-information"]],"ONBOARDING EMPLOYEE EXERCISE":[[9,null]],"Opportunity for Profit":[[4,"opportunity-for-profit"]],"Outcomes":[[8,"outcomes"]],"PAYROLL COMPLIANCE AND REGULATIONS":[[4,null]],"PREFACE":[[11,null]],"Payroll Accounting":[[10,null]],"Payroll Legal Framework":[[8,"payroll-legal-framework"]],"Payroll Objectives":[[4,"payroll-objectives"]],"Payroll Stakeholders":[[4,"payroll-stakeholders"]],"Pension":[[2,"pension"]],"Pensionable Earnings":[[16,"pensionable-earnings"]],"Provincial/Territorial Governments":[[4,"provincial-territorial-governments"]],"RATES FOR 2025":[[12,null]],"REFERENCES":[[13,null]],"REVIEW QUESTIONS":[[14,null]],"Recommended Course Material":[[11,"recommended-course-material"]],"Record of Employment":[[5,"record-of-employment"]],"References":[[12,"references"]],"Required Federal and Provincial/Territorial Forms":[[9,"required-federal-and-provincial-territorial-forms"]],"Responsibilities and Functions of Payroll":[[4,"responsibilities-and-functions-of-payroll"]],"Responsibility for Investment and Management":[[4,"responsibility-for-investment-and-management"]],"Review Questions":[[4,"review-questions"],[9,"review-questions"]],"Review Questions (Sample)":[[9,"review-questions-sample"]],"Review Summary":[[4,"review-summary"]],"Salary":[[2,"salary"]],"Self-Assessment":[[4,"self-assessment"]],"Subcontracting Work or Hiring Assistants":[[4,"subcontracting-work-or-hiring-assistants"]],"TD1":[[0,null]],"TD1 - 2025 Personal Tax Credits Return":[[0,"td1-2025-personal-tax-credits-return"]],"TERMINOLOGY":[[16,null]],"TITLE #":[[15,null]],"TITLE =":[[15,"id1"]],"Table of Contents:":[[7,null]],"Tax Credits (TD1)":[[9,"tax-credits-td1"]],"Tax Credits (TP-1015.3-V - Qu\u00e9bec)":[[9,"tax-credits-tp-1015-3-v-quebec"]],"The Employee-Employer Relationship":[[4,"the-employee-employer-relationship"]],"Tools and Equipment":[[4,"tools-and-equipment"]],"Union Membership":[[9,"union-membership"]],"Who Must Contribute to the Canada Pension Plan":[[5,"who-must-contribute-to-the-canada-pension-plan"]],"\ud83c\udf41 OBNOARDING EMPLOYEE \ud83c\udf41":[[9,null]]},"docnames":["TD1","author","calculating-net-pay","compensation","compliance","cpp-and-ei","errata","index","introduction","onboarding_employee","payroll_accounting","preface","rates_2025","references","review_questions","syntax","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":["TD1.rst","author.rst","calculating-net-pay.rst","compensation.rst","compliance.rst","cpp-and-ei.rst","errata.rst","index.rst","introduction.rst","onboarding_employee.rst","payroll_accounting.rst","preface.rst","rates_2025.rst","references.rst","review_questions.rst","syntax.rst","terminology.rst"],"indexentries":{},"objects":{},"objnames":{},"objtypes":{},"terms":{"":[0,4,5,7,9,10,11],"00":[4,10],"000":[0,4],"028":0,"04":12,"1":[0,4,10],"10":[0,4,10],"100":0,"1016":9,"105":0,"11":0,"12":[0,7,12],"129":0,"13":0,"134":12,"138":0,"145":12,"16":0,"177":0,"18":[0,5,9],"1867":4,"197":0,"2":[0,4,9],"20":0,"200":12,"2005":7,"2008":0,"2020":4,"2022":7,"2025":7,"24":12,"25":5,"250":5,"26":12,"28":0,"291":12,"3":[0,7,12],"300":12,"31":[0,12],"35":5,"396":12,"4":[0,5,12],"45":0,"5":[0,4,7,12],"50":9,"500":[10,12],"52":12,"522":0,"53":12,"6":[0,9],"60":5,"601":0,"61":12,"65":[0,5],"66":12,"67":12,"687":0,"7":0,"70":5,"709":0,"71":12,"792":12,"798":0,"8":0,"800":12,"81":12,"816":0,"83":12,"882":0,"9":[0,9],"95":12,"A":[4,5,9,14],"AND":7,"As":[4,5],"At":4,"By":4,"FOR":7,"For":[4,7,9],"If":[0,4,9],"In":[0,4,5,9,11],"It":[4,5,9,10],"Its":5,"ON":8,"One":4,"The":[0,5,7,8,9,10,11],"Their":4,"Then":9,"There":5,"These":[4,5,9,10,14],"To":[0,4,5,9],"With":7,"ab":9,"abil":4,"abl":[4,5,11],"about":[4,5],"abreast":[],"absolut":4,"absorb":4,"academ":7,"accept":4,"access":9,"accompani":4,"accomplish":4,"accord":[4,5,8],"account":[4,7,11],"accrual":4,"accur":[4,5,8,9,10,11],"accuraci":[4,9,10],"achiev":[],"acknowledg":[4,9],"across":[4,9,10],"act":[4,5,9,11],"action":4,"activ":[4,5],"actual":[],"adapt":4,"add":[0,9],"addit":[4,5,9,12],"addition":[],"address":[0,4,9],"adher":[4,8],"adjust":[4,9],"administ":[4,5],"administr":[4,8,9,10,11],"adopt":[4,5],"advantag":4,"advertis":4,"advic":4,"affair":4,"affect":4,"ag":[0,4,5,9],"again":4,"agenc":[4,5,9],"agent":[],"agre":4,"agreement":4,"agricultur":[4,5],"aim":11,"alberta":[4,9],"alert":4,"alex":7,"alexand":[1,7],"align":[4,9],"all":[0,4,5,8,9,10],"allow":[4,7],"alon":[4,9],"along":[4,5],"alreadi":9,"also":[0,4,5,9],"although":[4,5],"alwai":[5,9],"amend":4,"ammount":12,"among":4,"amount":[0,4,5,9],"an":[0,4,5,9],"analysi":10,"analyt":4,"ani":[0,4,9],"annual":[0,4,7,9,12],"anoth":[0,4],"answer":4,"anxieti":7,"anyon":4,"anyth":4,"ap":4,"appear":9,"appli":[0,4,5,8,9,11],"applic":[4,9],"approach":[4,9],"appropri":[0,4,9],"approv":4,"ar":[0,4,5,8,9,10,14],"architect":[],"area":[4,9],"aris":[4,5],"around":4,"arrang":4,"articl":4,"ask":4,"aspect":[4,10,11],"aspx":4,"assess":[],"asset":[4,10],"assign":[4,9],"assist":[],"associ":[4,7,9],"assum":4,"assur":4,"attach":4,"attent":4,"audienc":4,"audit":[4,9],"auditor":4,"author":4,"auto":[],"autom":10,"automat":9,"automot":4,"autonomi":4,"avail":[4,5,9],"avoid":4,"awar":4,"b":14,"background":7,"balanc":4,"bank":[4,9],"base":[4,5,9],"basi":[4,9],"basic":[0,9,12],"bear":4,"becaus":[4,5],"becom":4,"been":[4,5],"befor":9,"begin":9,"behaviour":4,"being":[0,4],"belong":4,"benefit":[0,4,5,7,8,10],"best":4,"between":[0,4,9],"beyond":[4,9],"bi":12,"bind":9,"birth":[0,9],"birthdai":[],"bn":4,"bobkov":[1,7],"bodi":[4,5,11],"bonu":4,"bonus":4,"bookkeep":7,"born":0,"both":[0,4,5,7,9],"boundari":4,"branch":4,"break":4,"bring":7,"british":4,"broad":4,"broadcast":4,"broader":4,"budget":4,"build":7,"built":8,"bulletin":4,"busi":[4,5,7,9,11],"c":14,"ca":4,"cabinet":4,"calcul":[0,4,5,7,8,9,11,13],"calendar":[4,5],"call":[4,5],"can":[0,4,5,9],"canada":[0,4,7,8,9,11],"canadian":[4,8,9,10,11],"canadianpayrol":4,"cannot":[0,4,5,9],"capit":[4,7],"care":5,"career":[4,9],"carefulli":9,"caregiv":[0,9],"carniv":5,"carpent":[],"carpentri":4,"carri":4,"carrier":4,"carswel":4,"case":[0,4,9],"cash":5,"casual":5,"categor":4,"categori":5,"cbc":4,"cch":4,"cdnpayrol":4,"celebr":9,"central":[],"certain":[4,5],"certif":0,"certifi":0,"challeng":4,"chanc":4,"chang":4,"channel":4,"chapter":[4,5],"charact":[],"characterist":4,"charg":4,"charit":4,"chariti":4,"charter":4,"check":9,"checklist":[],"chequ":[4,9],"chief":4,"child":[0,5],"children":[0,5,9],"choic":14,"choos":[4,9],"circu":5,"circular":4,"circumst":4,"civil":4,"claim":[0,9],"clarif":4,"clarifi":5,"classif":4,"classifi":[4,5],"clear":[5,7],"clearli":[4,9],"click":9,"client":4,"clientel":7,"close":[4,9],"cnt":4,"code":[0,4],"collabor":4,"collect":[4,5,9],"colleg":[0,7],"com":4,"commenc":9,"commerc":4,"commiss":[4,7,11],"commit":4,"common":[0,4,5,9],"commonli":4,"commun":4,"compani":[4,9],"compens":[4,5,8,9,10,11],"compet":4,"complet":[4,5,8,9,11],"complex":[4,7],"compli":4,"complianc":[5,7,8,9,10,11],"compliant":[4,9],"compon":[4,5,10],"comprehens":[4,7,11],"compulsori":5,"comput":4,"computer":11,"concept":14,"concern":4,"conclud":[],"conclus":4,"condit":[0,4,5],"conduct":4,"confid":[7,11],"confidenti":4,"configur":9,"confirm":[4,9],"conflict":4,"connect":5,"conscienti":4,"consecut":5,"consent":9,"consequ":4,"consid":[4,5],"consider":4,"consist":[4,9],"consolid":4,"constant":4,"constantli":[],"constitut":[4,5],"construct":4,"consult":4,"contact":9,"contain":[4,14],"content":4,"context":[4,9],"continu":4,"contract":[9,11],"contractor":4,"contractu":4,"contrast":4,"contribut":[4,7],"contributor":5,"contributori":[5,12],"control":[],"convers":4,"coordin":4,"copi":4,"core":[4,11],"corpor":4,"correct":[9,14],"correctli":4,"correspond":4,"cost":[4,5,10],"costli":[],"could":[0,4],"countri":[4,5],"cours":[4,5,7,14],"court":4,"cover":[4,5,9,11,14],"coverag":[4,5,9],"cpp":[4,5,7,8,9],"cpp2":7,"cpt1":4,"cr":10,"cra":[4,5,9],"creat":[4,9],"creation":4,"credit":[7,10],"crimin":4,"criteria":[4,5],"critic":[4,5,9,10],"crown":4,"crucial":[],"cultur":[],"current":4,"custom":4,"cycl":[4,9],"d":[],"dai":[0,4,5,7],"daili":[],"data":[4,9],"databas":4,"date":[0,4,9],"deadlin":4,"deal":4,"death":5,"debit":10,"decad":7,"decemb":0,"decid":4,"decis":4,"declar":[4,9],"dedic":4,"deduct":[0,4,5,8,9,10,11,13],"deem":[],"defici":4,"defin":[4,9],"definit":4,"degre":[4,7],"deleg":4,"deliv":4,"deliver":4,"deliveri":4,"demand":4,"demonstr":4,"dental":9,"depart":[4,9],"department":4,"depend":[0,4,5,9],"deposit":[4,9],"describ":[4,5],"descript":12,"design":[4,5,7,8,10,14],"desir":4,"detail":[4,5,9],"determin":[0,5,7,9],"develop":[0,4,5],"dictat":4,"did":4,"differ":[0,4,8,9],"differenti":4,"diploma":7,"direct":[4,9],"directli":[4,5],"disabl":[0,4,5,9],"disast":5,"disclos":9,"disclosur":9,"discreet":4,"discrep":4,"discret":4,"discuss":[4,5],"distinct":4,"distinguish":4,"distribut":10,"divers":7,"divid":4,"divis":4,"do":[0,4,5,9],"document":[4,9,10],"doe":[0,4,9],"donat":4,"done":4,"doubl":9,"down":[],"download":[],"dr":10,"draw":7,"drawn":4,"driver":9,"due":[4,5,9],"durat":9,"dure":[4,5],"duti":4,"dynam":[],"e":[4,9],"each":[0,4,9,10],"earn":[4,5,7,9,11,12],"eas":7,"easili":[],"edit":9,"educ":[0,4,7],"edward":4,"effect":4,"effici":4,"effort":4,"ei":[4,5,8,9],"either":[4,5],"elect":5,"electron":[4,9],"element":4,"elev":4,"elig":[0,4,5,9],"elimin":[],"email":4,"embrac":4,"emotion":4,"emphasi":4,"emploi":[4,5,12],"employ":[0,7,8,9,11,12],"employe":[0,5,7,8,10,11,12],"employeeemploy":[],"empow":7,"en":4,"enabl":[4,5],"enact":4,"encompass":4,"encount":7,"encourag":4,"end":[0,4,9],"endors":4,"enforc":4,"engag":[4,5],"enhanc":4,"enrol":4,"ensur":[4,5,8,9,10],"enter":[0,4,7],"enterpris":5,"entertain":5,"entir":4,"entiti":4,"entitl":[4,9],"entri":[4,7,9],"environ":4,"equal":[4,5],"equat":10,"equip":7,"equit":4,"equiti":10,"equival":9,"errata":7,"error":[4,7,9,10],"esdc":4,"especi":4,"essenti":[4,5,7,9,10],"establish":[4,5,9],"estim":[0,4],"etc":4,"ethic":[4,9],"evad":[],"evalu":[4,7],"evas":4,"even":[4,9],"event":5,"ever":4,"everi":[0,4],"evid":[],"evolv":4,"examin":4,"exampl":[4,7],"exce":4,"excel":4,"except":4,"excess":[],"exchang":[4,5],"exclud":5,"exclus":4,"execut":4,"exempt":[9,12],"exercis":[4,11],"exhibit":5,"exist":4,"expect":4,"expenditur":4,"expens":[4,5,7,10],"experi":7,"expertis":[4,7],"expiri":9,"explain":[4,5],"explan":5,"explicit":[],"explor":[4,11],"exposit":5,"extend":4,"extens":9,"extent":4,"extern":[],"extra":[4,9],"f":4,"face":[4,5],"facebook":4,"facilit":4,"fact":4,"factor":[],"factual":4,"fail":4,"failur":4,"fair":[4,5],"fall":[4,5],"fals":[4,9],"famili":5,"familiar":4,"februari":[4,9],"feder":[5,7,8,11],"fee":[0,4],"feed":4,"ferri":4,"field":[4,7,9],"fifti":4,"file":[5,9],"fill":[0,9],"final":[4,9],"financ":4,"financi":[5,10],"fine":4,"firm":7,"first":[0,4,5],"fish":5,"five":[4,7],"fix":4,"flat":4,"flexibl":4,"flour":4,"flow":4,"focus":[5,7],"folio":4,"follow":[0,4,5,14],"foreign":[4,5],"foreseen":[],"forestri":5,"form":[0,4,5,7],"formal":[4,9],"format":4,"forth":4,"foster":4,"found":[4,5],"foundat":[7,11],"four":4,"frame":[],"framework":4,"fraud":4,"free":4,"frequenc":9,"frequent":4,"fridai":4,"from":[0,4,5,7,9,11],"fuel":4,"fulfil":4,"full":[0,4,5,9],"function":[7,9],"fund":[0,5],"fundament":4,"further":4,"furthermor":[9,10],"g":[4,9],"gain":[4,11],"gap":4,"garnish":4,"gather":9,"gener":[4,5,9,10],"give":4,"given":[4,9],"gloria":9,"go":0,"goal":7,"good":4,"gouv":4,"govern":[5,8,9,11],"government":4,"grain":4,"grandchild":0,"greater":[0,4],"gross":[9,11],"group":[4,9],"grow":4,"growth":4,"guarante":0,"guid":[4,5,7,9,11],"guidanc":[4,5],"guidelin":4,"ha":[0,4,5,7],"had":4,"hand":[7,11],"handl":[4,8],"happi":[],"have":[0,4,5,9],"he":[4,7],"health":[4,5,9],"held":[4,9],"help":[4,5,7,9,14],"helper":4,"her":4,"here":0,"herself":4,"hi":[4,7],"high":4,"higher":4,"highlight":7,"him":4,"himself":[],"hire":11,"histor":9,"hold":[4,9],"home":9,"horticultur":5,"hospit":4,"hour":[4,5,9],"hourli":[4,11],"hous":9,"how":[4,5,9,11],"howev":[0,4,5],"hr":9,"html":4,"http":4,"human":[4,11],"hunt":5,"i":[0,4,5,7,8,9,10,14],"icon":9,"id":9,"identif":9,"identifi":[4,5,9,11],"ii":4,"iii":4,"ill":5,"illustr":5,"immedi":4,"immigr":4,"impact":[4,10],"impair":9,"implement":4,"implic":4,"import":[4,5,9],"importantli":4,"impos":4,"imposit":4,"includ":[0,4,5,8,9,10,11],"incom":[0,4,5,7,8,9,11],"incorpor":4,"increas":4,"incur":4,"independ":4,"indetermin":4,"index":7,"indic":[4,9],"indirectli":[],"individu":[4,5,8,11],"industri":4,"infirm":[0,9],"influenc":4,"info":9,"infolin":4,"inform":[4,5,7],"ingrid":9,"initi":[0,4],"injur":5,"input":9,"inquiri":4,"insight":7,"instanc":4,"instead":[4,5],"institut":[0,4],"instruct":[4,9],"instrument":4,"insur":[4,7,9,11],"integr":[4,9],"intend":4,"intent":[4,9],"inter":4,"interact":4,"interconnect":4,"interest":4,"intern":7,"interperson":4,"interpret":4,"interrupt":5,"intersect":11,"introduc":4,"introduct":[7,11],"invest":5,"investig":4,"invoic":4,"involv":[4,5,9,10],"irrelev":[],"is18":0,"island":4,"isn":[],"issu":[4,9],"issuanc":4,"item":9,"its":[4,5,7],"itself":4,"jail":[],"januari":4,"job":[4,9],"johansson":9,"journal":[4,7],"judgment":4,"jurisdict":4,"just":4,"justic":4,"keen":4,"keep":[4,9],"kei":[4,9,10,11],"kept":4,"know":[5,9,10],"knowledg":[4,11],"known":5,"labor":4,"labour":[4,11],"laframbois":9,"lai":[],"landscap":4,"larg":4,"larger":4,"last":[0,4],"later":[0,4,5],"law":[0,4,5,8,9],"lead":[4,10],"learn":[4,5,7,14],"leas":4,"least":9,"leav":5,"ledger":4,"legal":[4,5,9],"legisl":[5,7,8,9,11],"legislatur":4,"length":4,"less":[0,4,5],"let":[],"letter":9,"level":[4,5],"li":4,"liabil":[4,9,10],"liabl":4,"licenc":[4,9],"life":[4,5],"like":[4,9],"likelihood":4,"limit":[4,9],"line":0,"link":9,"linkedin":4,"list":[4,5],"live":[0,5,9],"ll":9,"local":4,"locat":[4,5],"log":5,"long":[4,5,7],"longer":[],"look":4,"loss":4,"loyalti":4,"luc":9,"lumber":5,"lump":4,"m":9,"made":[4,5,9],"mai":[0,4,5,9],"mail":4,"maimum":12,"main":[],"maintain":[4,5,9,10],"mainten":4,"major":[],"make":[4,5,11],"manag":[7,10,11],"mandat":[4,5],"mandatori":[5,9],"mani":[4,5],"manner":4,"manual":4,"manufactur":4,"marin":4,"master":7,"masteri":4,"match":[5,9],"materi":[4,7,14],"mathemat":4,"matter":[4,5],"maximum":7,"me":[],"mean":[4,5],"meaning":9,"measur":4,"mechan":[],"media":4,"medium":4,"meet":[4,11],"member":[4,5],"membership":5,"memo":4,"mental":9,"mere":4,"merger":4,"met":4,"method":4,"meyer":9,"mid":4,"might":[],"mind":[],"mine":4,"minim":4,"minimum":[4,9],"misclassif":4,"mitig":4,"modif":4,"modul":9,"monei":4,"monitor":4,"month":0,"monthli":[5,12],"more":[0,4,5,9],"moreov":4,"morn":4,"most":4,"much":5,"multi":4,"multipl":[4,5],"municip":4,"must":[4,7,9],"name":[0,9],"nation":[4,7],"natur":[4,5],"navig":[4,9,11],"nearli":7,"necessari":[4,9],"need":[4,5,7,9,11],"neglect":4,"negoti":4,"neither":[],"net":[0,4,7,9,11],"new":[4,5,7,9],"newborn":5,"newli":5,"newslett":4,"next":4,"non":[4,5,8,11],"nor":4,"normal":4,"note":[4,5],"notif":4,"npw":4,"number":[0,4,9],"numer":4,"object":[5,7],"oblig":[4,5,11],"obnoard":7,"observ":4,"obtain":[4,9],"occup":4,"occur":[],"offer":[4,5,7,9],"offic":4,"offici":[4,9],"often":[4,5,7],"old":[0,4],"older":0,"onboard":4,"onc":[4,9],"one":[0,4,5,9,14],"ongo":4,"onli":[0,4,5,9],"onlin":[4,13],"ontario":4,"open":4,"oper":[4,5,7,11],"opportun":[],"option":[0,5],"order":[4,5],"organ":[4,5,10],"organiz":[4,9],"orient":4,"origin":[4,9],"other":[0,4,5,9,10,11],"out":[0,4,9],"outcom":[4,7],"outlin":[4,5,9],"output":[],"outset":[],"outsid":[4,9],"outsourc":4,"over":4,"overal":[4,9],"overclaim":9,"overhead":4,"overse":4,"oversight":4,"overtim":4,"overview":7,"ow":[0,4],"own":[4,5,7],"ownership":4,"p":4,"packag":9,"pai":[0,4,5,7,8,9,11],"paid":[4,5,9],"paint":4,"painter":[],"parad":5,"parent":[0,9],"parliament":4,"part":[0,4,9,10],"parti":4,"partial":0,"particip":[4,5],"particular":4,"particularli":4,"partner":[0,4,5,9],"past":7,"payabl":[4,10],"payer":[0,4],"payment":[0,4,5,9,11],"payrol":[5,9,11,13],"peac":4,"penalti":[4,9],"penitentiari":4,"pension":[0,4,7,9,11],"peopl":[4,5],"per":0,"percent":[4,5],"percept":4,"perform":[4,7,11],"period":[4,5,7,9],"perman":4,"permit":[4,9],"perpetu":5,"person":[4,5,7,9],"personnel":4,"perspect":4,"phone":4,"physic":9,"piec":4,"pier":4,"pipeda":9,"pivot":[5,9],"place":4,"placehold":[],"plai":[4,5,9],"plan":[0,4,7,9,11],"pleas":4,"plu":0,"point":9,"polici":[4,8],"portal":4,"portion":5,"posit":[4,9],"possess":4,"possibl":4,"possibli":9,"post":4,"postal":[0,4],"potenti":4,"poverti":5,"power":4,"practic":[4,7,11],"practition":4,"preced":4,"precis":4,"prefac":7,"prefer":9,"pregnanc":5,"premium":[4,5,9],"prepar":[4,9],"prescrib":[4,5],"presenc":4,"present":4,"pressur":4,"prevail":4,"prevent":[4,9],"previous":5,"price":4,"primari":[4,5],"princ":4,"principl":[4,5,11],"print":4,"prior":4,"prison":4,"privaci":[4,9],"privat":5,"proactiv":4,"probat":9,"problem":4,"proce":9,"procedur":[4,11],"process":[4,9,10,11],"produc":4,"profession":[4,7],"profici":4,"profil":9,"profit":[],"program":[4,5,9],"prohibit":4,"project":4,"promot":4,"proper":4,"properli":[4,9],"properti":4,"proprietari":9,"protect":[4,5,9],"prove":[],"provid":[4,5,9],"provinc":[4,5,9],"provinci":[7,8,11],"provis":[4,5],"public":4,"publish":[4,5],"punctual":4,"purchas":[],"purpos":[4,5,9],"python":7,"qc":[4,8],"qpp":[5,7,8],"qualif":5,"qualiti":4,"quarterli":[],"quebec":[0,5,7,9],"question":7,"questionair":9,"quickli":4,"quit":[],"qu\u00e9bec":[4,5,11],"radio":4,"rais":[],"rang":4,"rapid":[],"rate":[4,7,9],"rather":4,"rc4110":4,"reach":5,"read":4,"reader":7,"readi":9,"readili":9,"realiz":4,"reason":4,"receipt":[4,5],"receiv":[0,4],"recogn":4,"recognit":9,"recommend":[4,7],"reconcil":4,"reconcili":4,"record":[4,7,8,9,10,11],"recruit":4,"recur":4,"reduc":10,"reduct":9,"refer":[4,5,7,9],"reflect":[4,7,9,10],"refus":4,"regard":[4,8],"regardless":4,"regiment":[],"region":[4,7],"regist":[4,9],"regul":[7,8,10],"regular":[0,4,5,8,11],"regularli":5,"regulatio":4,"regulatori":[4,9,11],"reimburs":4,"reinforc":14,"relat":[0,4,9,10,11],"relationship":7,"relev":4,"reli":4,"religi":5,"remain":[4,9],"remit":[4,5,9],"remitt":[4,5,9,11],"remot":9,"remuner":[4,5],"render":[],"rent":[],"rental":4,"repair":4,"repeal":4,"replac":[4,5],"report":[4,5,8,9,10],"repres":4,"request":[4,9],"requir":[4,5,7,8,11],"rescu":5,"research":4,"resembl":4,"resid":[0,9],"residenti":9,"resourc":[4,11],"respect":4,"respond":[4,9],"respons":[5,7,9,11],"restrict":9,"result":4,"retail":4,"retain":4,"retir":[4,5,9,11],"retrait":5,"retroact":4,"return":[4,7],"revenu":[4,5,9,10],"revenuquebec":4,"review":7,"revis":4,"rganiz":[],"rich":7,"right":[0,4,9],"risk":[5,10],"robust":4,"roe":[4,5,8,9,11],"role":[4,5,9,11],"routin":[],"rq":[4,5,9],"rrsp":[4,9],"rule":4,"run":10,"safeguard":[],"safeti":4,"sage":9,"sage50":7,"salari":[4,7,9,11],"sale":[],"same":[0,4,5],"sampl":[4,7],"sanction":4,"satisfact":4,"satisfi":4,"save":[4,5,9],"sc":4,"scale":4,"scenario":[4,8,11],"schedul":4,"school":9,"scientist":[],"scope":[4,9],"scrutin":4,"scrutini":4,"second":12,"section":[0,4,5,9,14],"sector":[4,7],"secur":[0,4],"see":[],"seek":[4,5],"seizur":4,"select":[4,9],"self":[5,12],"selfassess":[],"selfemploi":4,"semi":12,"send":[5,9],"sens":4,"sensit":[4,9],"sent":4,"sentenc":[],"separ":[4,9],"seri":[4,10],"seriou":[4,5],"serv":4,"servant":[],"servic":[5,7,9],"set":[4,9,11],"setup":9,"seven":5,"sever":[4,9],"shape":4,"share":[0,4,9],"she":4,"ship":4,"should":[4,5,9],"show":4,"side":4,"sigma":10,"sign":9,"signal":4,"signatur":9,"signifi":[4,9],"signific":[4,5,9],"significantli":4,"similar":[4,5],"similarli":[],"simultan":4,"sin":9,"singl":9,"site":4,"situat":4,"size":4,"skill":[4,5,7,11],"slip":[4,9],"small":4,"smooth":4,"so":[0,4],"social":[0,4,5,9],"softwar":[4,11],"sole":4,"solid":7,"solut":4,"solv":4,"some":4,"sometim":[],"sooner":[],"sort":[],"sound":4,"sourc":[0,4,9,11],"space":4,"span":7,"special":[4,5],"specialist":4,"specif":[4,5,7,11],"specifi":4,"spous":[0,5,9],"spreadsheet":4,"staff":[4,9],"stage":4,"stai":4,"stakehold":7,"stand":7,"standard":[4,9,10,11],"start":9,"state":4,"statement":[9,10],"statu":[4,9],"statut":[4,5],"statutori":[4,5,9],"step":[4,9],"still":9,"stipul":4,"sto":4,"stop":5,"store":[4,9],"strict":[4,9],"strictli":4,"strong":4,"structur":[4,5,7],"stub":9,"student":[0,11],"studi":[7,11],"subject":[4,5],"submiss":4,"submit":[4,5],"subordin":4,"subscrib":4,"substanti":4,"substitut":4,"success":4,"successfulli":7,"suffer":[],"suffici":4,"suggest":4,"sum":4,"summar":9,"summari":7,"supervis":4,"supervisor":[4,9],"supplement":0,"supplementari":5,"suppli":4,"support":[0,4,5,9],"sure":9,"survei":4,"surveyor":[],"survivor":[4,5],"swift":4,"system":[4,8,9,10],"systemat":[4,10],"t":[],"t1213":9,"t2201":0,"t4":[4,9],"t4001":5,"tab":9,"tabl":9,"tact":4,"tailor":[],"take":[4,5],"taken":[4,5],"task":[4,11],"tax":[4,5,7,8,10,11],"taxabl":11,"taxat":4,"taxpay":4,"td1":7,"teacher":5,"team":4,"technic":[4,11],"technologi":4,"televis":4,"templat":[],"temporari":5,"ten":4,"tend":[4,5],"term":[4,5],"termin":[4,8,11],"terminologi":[4,7],"territori":7,"test":14,"text":10,"than":[0,4,5,9],"thei":[4,5,10,11],"them":[4,9],"therebi":4,"therefor":[4,5],"thi":[0,4,5,7,8,9,11,14],"think":4,"third":4,"thirti":4,"thorough":4,"those":[4,5],"three":[4,5,9],"through":[4,5,9,11],"throughout":[0,4,5],"thu":[],"ti":4,"time":[0,4,9],"timefram":[4,9],"timelin":[4,5],"titl":7,"togeth":[4,5],"tom":4,"topic":[4,5],"total":[0,4,9,10],"track":[4,5],"trade":[4,5],"tradit":4,"trail":4,"train":4,"trait":4,"transact":[4,8,10],"transfer":[0,4,9],"transpar":4,"transport":4,"trap":5,"travel":4,"trigger":4,"true":[4,9,10],"truli":4,"truncat":[],"trust":4,"trustworthi":4,"tuition":[0,9],"turn":5,"twitter":4,"two":[0,4,5,7,9],"type":[5,8,9],"typic":[4,9],"u":10,"ultim":4,"uncertainti":4,"under":[0,4,5,9],"underscor":5,"understand":[4,11,14],"undertak":4,"unemploi":5,"unforeseen":4,"union":4,"univers":0,"unless":4,"unreimburs":4,"unsur":[],"unus":0,"up":[4,9],"updat":4,"upgrad":4,"uphold":4,"upon":[4,5],"upto":4,"uranium":4,"us":[0,4,5,9,11],"usag":[],"usual":[4,5,9],"util":4,"vacat":4,"valid":[4,9],"valu":4,"vari":4,"variat":4,"varieti":[4,11],"variou":[4,8,10],"vehicl":5,"vendor":[4,9],"verbal":4,"veri":4,"verifi":[4,9],"vers":4,"version":9,"vest":4,"via":9,"view":4,"vigil":4,"visit":4,"vital":4,"void":9,"volum":4,"voluntarili":[],"vow":5,"w":0,"wa":[4,5,9],"wage":[4,9,10],"wai":4,"walk":9,"want":9,"we":[4,10],"websit":4,"week":4,"weekli":[4,12],"weigh":4,"weight":4,"well":[4,9],"were":[0,5],"what":[4,5,9],"when":[4,5,9],"where":[4,5],"wherea":[],"wherebi":4,"whether":[4,5],"which":[4,5,9,10,14],"whichev":0,"while":[4,5,7,8],"who":[0,4,7],"wholesal":4,"whom":4,"whose":[0,4],"why":4,"wide":[],"willing":4,"window":9,"wish":[],"withdraw":[],"withheld":[4,5],"withhold":[4,5,9,10],"within":[4,5,9],"without":[4,9],"wizard":9,"word":[4,11],"work":[5,7,9],"worker":[4,5,11],"workforc":4,"workplac":[4,5,9],"worksheet":0,"workspac":4,"would":[4,5],"write":4,"written":4,"www":4,"year":[0,4,5,7,9],"yearli":12,"yet":[],"you":[0,4,5,9],"your":[0,4,14]},"titles":["12. TD1","ABOUT THE AUTHOR","13. CALCULATING NET PAY","8. DETERMINING ANNUAL AND PAY PERIOD EARNINGS","4. PAYROLL COMPLIANCE AND REGULATIONS","5. Canada Pension Plan","16. Errors and Errata","ABOUT THE AUTHOR","2. INTRODUCTION","9. \ud83c\udf41 OBNOARDING EMPLOYEE \ud83c\udf41","10. Payroll Accounting","1. PREFACE","14. RATES FOR 2025","15. REFERENCES","11. REVIEW QUESTIONS","17. TITLE #","3. TERMINOLOGY"],"titleterms":{"":[],"1015":9,"2":[],"2025":[0,12],"3":9,"AND":[3,4],"FOR":12,"THE":[1,7],"The":4,"about":[1,7],"account":10,"administr":7,"agreement":9,"allow":3,"allowancesm":[],"annual":3,"ar":[],"assess":4,"assist":4,"author":[1,7,9],"behaviour":[],"benefit":[3,9],"calcul":2,"canada":[5,12],"canadian":7,"commiss":2,"compens":[],"complianc":4,"confidenti":9,"content":[7,9],"contract":4,"contribut":[5,12],"control":4,"cours":11,"cpp":12,"cpp2":12,"credit":[0,9],"deduct":[],"detail":[],"determin":[3,4],"earn":[3,16],"employ":[3,4,5],"employe":[4,9,14],"enrol":9,"enter":9,"entri":10,"equip":4,"errata":6,"error":6,"ethic":[],"evalu":9,"exampl":9,"exercis":9,"expens":3,"extern":4,"factor":4,"feder":[4,9],"financi":4,"form":9,"framework":8,"function":4,"glossari":7,"govern":4,"highlight":9,"hire":[4,9],"incom":3,"inform":[9,14],"insur":[5,16],"intern":[4,9],"introduct":[4,8],"invest":4,"journal":10,"knowledg":[],"learn":11,"legal":8,"legisl":4,"manag":4,"materi":11,"maximum":12,"membership":9,"must":5,"net":2,"new":14,"object":4,"obnoard":9,"onboard":9,"opportun":4,"other":[],"outcom":[8,11],"overview":11,"pai":[2,3],"payrol":[4,7,8,10],"pension":[2,5,12,16],"perdon":[],"period":3,"person":0,"plan":[5,12],"prefac":11,"profession":[],"profit":4,"provinci":[4,9],"qpp":12,"quebec":12,"question":[4,9,14],"qu\u00e9bec":9,"rate":12,"recap":10,"recommend":11,"record":5,"refer":[12,13],"regul":4,"relationship":4,"requir":9,"respons":4,"return":0,"review":[4,9,14],"risk":4,"sage50":9,"salari":2,"sampl":9,"self":4,"servic":4,"set":[],"skill":[],"specifi":[],"stakehold":4,"standard":[],"structur":11,"subcontract":4,"summari":4,"tabl":7,"tax":[0,9],"td1":[0,9],"technic":[],"terminologi":16,"territori":[4,9],"titl":15,"tool":4,"tp":9,"type":4,"union":9,"up":[],"v":9,"what":[],"who":5,"work":4,"wsib":[]}}) \ No newline at end of file diff --git a/docs/build/simplepdf/.buildinfo b/docs/build/simplepdf/.buildinfo index 3cce8ec..b460432 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: bddcc1261beddbf14bd398d73446afe3 +config: e8141bd76ca63273cc878a298447f433 tags: 62a1e7829a13fc7881b6498c52484ec0 diff --git a/docs/build/simplepdf/index.html b/docs/build/simplepdf/index.html index ad21795..fa4471c 100644 --- a/docs/build/simplepdf/index.html +++ b/docs/build/simplepdf/index.html @@ -2866,7 +2866,52 @@ to CPP contributions: ++ employment of a casual nature other than for the purpose of the employer’s usual trade or business +
++ employment of a person, other than as an entertainer, in connection with a circus, fair, parade, carnival, exposition, exhibition, or other similar activity, if that person is: +
++ not regularly employed by that employer, and +
++ employed by that employer for less than seven days in a year +
++ employment of a person by a government body as an election worker, if that person: +- is not a regular employee of the government body, and +- works for less than 35 hours in a calendar year +
++ employment as a teacher on exchange from a foreign country +
++ employment of a spouse or common-law partner if the employer cannot deduct the remuneration paid as an expense under the Income Tax Act +
++ employment of a member of a religious order who has taken a vow of perpetual poverty. This applies whether the remuneration is paid directly to the order or paid by +the member to the order. +- employment for which no cash remuneration is paid, where the employee is the child of, or is maintained by, the employer +- employment of a person who helps the employer in a disaster or in a rescue operation if the employee is not regularly employed by the employer +