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compliance
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@@ -186,33 +186,39 @@ outsource/software vendors.
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Government Stakeholders
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----------------------
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Government Stakeholders
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Government legislation provides the rules and regulations that the payroll function must
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administer with respect to payments made to employees. For this reason, it is important for
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the payroll practitioner to understand both the scope and the source of payroll-related
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legislation.
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Canada is ruled by a federal government with ten largely self-governing provinces and three
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territories controlled by the federal government. Payroll practitioners have to be compliant
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not only with the federal government legislation, but with the provincial and territorial
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governments' legislation as well.
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As a result, payroll practitioners and their organizations are affected by the enactment of
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legislation at both the federal and provincial/territorial level.
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The federal parliament has the power to make laws for the peace, order and good government
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of Canada. The federal cabinet is responsible for most of the legislation introduced by
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parliament, and has the sole power to prepare and introduce tax legislation involving the
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expenditure of public money.
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The provincial/territorial legislatures have power over direct taxation in the province or
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territory for the purposes of natural resources, prisons (except for federal penitentiaries),
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charitable institutions, hospitals (except marine hospitals), municipal institutions, education,
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licences for provincial/territorial and municipal revenue purposes, local works, incorporation
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of provincial/territorial organizations, the creation of courts and the administration of justice,
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fines and penalties for breaking provincial/territorial laws.
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Both the federal and provincial/territorial governments have power over agriculture,
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immigration and certain aspects of natural resources. Should their laws conflict, federal law
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prevails.
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In the case of old age, disability, and survivor's pensions, again both the federal and
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provincial/territorial governments have power. In this instance, if their laws conflict, the
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provincial/territorial power prevails.
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The federal government cannot transfer any of its powers to a provincial/territorial
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legislature, nor can a provincial/territorial legislature transfer any of its powers to the federal
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government. The federal government can, however, delegate the administration of a federal
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@@ -234,14 +240,12 @@ authority of the Parliament of Canada extends to all matters regarding:
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- regulation of trade and commerce
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- Employment Insurance
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- postal service
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- fixing and providing salaries and allowances for civil and other officers of the
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Government of Canada
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- fixing and providing salaries and allowances for civil and other officers of the Government of Canada
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- navigation and shipping
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- ferries between a province and any British or foreign country or between two
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provinces
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- criminal law, except the Constitution of Courts of Criminal Jurisdiction, but including
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the Procedure in Criminal Matters
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- ferries between a province and any British or foreign country or between two provinces
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- criminal law, except the Constitution of Courts of Criminal Jurisdiction, but including the Procedure in Criminal Matters
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- anything not specifically assigned to the provinces under this Act
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The Canada Labour Code is legislation that consolidates certain statutes respecting labour.
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Part I deals with Industrial Relations, Part II deals with Occupational Health and Safety and
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Part III deals with Labour Standards. The primary objective of Part III is to establish and
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