alex/CanadianPayroll
1
0
Fork 0
mirror of https://github.com/alexandrebobkov/CanadianPayroll.git synced 2025-08-07 19:37:04 +00:00
Code Issues Packages Projects Releases Wiki Activity

compliance

Browse Source
This commit is contained in:
Alex B.
2025-07-18 05:45:27 -04:00
parent 3e00c380b1
commit 2ae8c6374b
8 changed files with 301 additions and 345 deletions
Download Patch File Download Diff File Expand all files Collapse all files

BIN
docs/build/doctrees/compliance.doctree vendored
View File

Binary file not shown.

BIN
docs/build/doctrees/environment.pickle vendored
View File

Binary file not shown.

20
docs/build/html/_sources/compliance.rst.txt vendored
View File

@@ -20,7 +20,7 @@ This chapter will cover the following topics:
6. Apply the Canada Revenue Agency's factors for determining whether an individual is an employee or self-employed
Introduction
~~~~~~~~~~~~
------------
Payroll is a necessary function in every organization that has employees, as each employee
expects to be paid for the work they perform. While the amount of maximum remuneration
@@ -40,7 +40,7 @@ whether an employee-employer relationship exists. It is crucial to know how to d
type of relationship that exists between the worker and the organization and to ensure that
any payments made comply with legislation.
2. What are the Payroll's Objectives?
What are the Payroll's Objectives?
-------------------------------------
The primary objective of the payroll function in every organization is to pay employees
@@ -84,7 +84,7 @@ for example, union collective agreements or group insurance policies. Payroll pr
must therefore ensure the organization is compliant with all stakeholder requirements.
What are the Responsibilities of Payroll Function?
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
---------------------------------------------------
The responsibilities of the payroll practitioner will differ depending on the size of the
organization, the number of jurisdictions in which they pay, the reporting structure under
@@ -114,8 +114,7 @@ The payroll department in a large organization may have:
- payroll managers who manage the payroll function, the payroll staff and represent payroll at the management level
Content Knowledge
~~~~~~~~~~~~~~~~~
**Content Knowledge**
Payroll practitioners should know the following to effectively perform their duties:
@@ -125,8 +124,7 @@ Payroll practitioners should know the following to effectively perform their dut
- Payroll Reporting: how to calculate and remit amounts due to government agencies, insurance companies, unions and other third parties. In addition, payroll reporting includes accounting for payroll expenses and accruals to internal financial systems and federal and provincial/territorial year-end reporting.
Technical Skills
~~~~~~~~~~~~~~~~
**Technical Skills**
The technical skills required by payroll professionals include proficiency in computer
programs such as payroll software and financial systems, spreadsheets, databases and word
@@ -137,8 +135,7 @@ requirements and corporate reporting needs. It is important for payroll personne
ability to be adaptable to changing systems. As a payroll practitioner, you must be prepared
and willing to embrace continuous learning.
Personal and Professional Skills
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
**Personal and Professional Skills**
The following personal and professional skills will assist payroll practitioners in dealing with
the various stakeholders involved in the payroll process:
@@ -153,8 +150,7 @@ the various stakeholders involved in the payroll process:
- problem solving, decision-making, time management and organizational skills
Behavioural and Ethical Standards
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
**Behavioural and Ethical Standards**
Behaviour and ethics are two areas that build on the skills that an effective payroll practitioner
must have. Effective payroll professionals should be:
@@ -168,7 +164,7 @@ must have. Effective payroll professionals should be:
- able to use common sense in order to recognize problems quickly and apply sound solutions
- able to remain objective and maintain a factual perspective when dealing with questions and inquiries
3. Payroll Stakeholders
Payroll Stakeholders
------------------------
Stakeholders are the individuals, groups and agencies, both internal and external to the

62
docs/build/html/compliance.html vendored
View File

@@ -76,8 +76,9 @@ the correct method of payment for services can be determined.</p>
whether an employee-employer relationship exists. It is crucial to know how to determine the
type of relationship that exists between the worker and the organization and to ensure that
any payments made comply with legislation.</p>
</section>
<section id="what-are-the-payroll-s-objectives">
<h3><span class="section-number">4.1.1. </span>2. What are the Payroll’s Objectives?<a class="headerlink" href="#what-are-the-payroll-s-objectives" title="Link to this heading"></a></h3>
<h2><span class="section-number">4.2. </span>What are the Payroll’s Objectives?<a class="headerlink" href="#what-are-the-payroll-s-objectives" title="Link to this heading"></a></h2>
<p>The primary objective of the payroll function in every organization is to pay employees
accurately and on time, in compliance with legislative requirements, for a full annual payroll
cycle.</p>
@@ -115,9 +116,8 @@ the potential for any fines or penalties.</p>
for example, union collective agreements or group insurance policies. Payroll practitioners
must therefore ensure the organization is compliant with all stakeholder requirements.</p>
</section>
</section>
<section id="what-are-the-responsibilities-of-payroll-function">
<h2><span class="section-number">4.2. </span>What are the Responsibilities of Payroll Function?<a class="headerlink" href="#what-are-the-responsibilities-of-payroll-function" title="Link to this heading"></a></h2>
<h2><span class="section-number">4.3. </span>What are the Responsibilities of Payroll Function?<a class="headerlink" href="#what-are-the-responsibilities-of-payroll-function" title="Link to this heading"></a></h2>
<p>The responsibilities of the payroll practitioner will differ depending on the size of the
organization, the number of jurisdictions in which they pay, the reporting structure under
which they work, and whether there are other related departments, such as human resources,
@@ -143,9 +143,7 @@ reports.</p>
<li><p>payroll managers who manage the payroll function, the payroll staff and represent payroll at the management level</p></li>
</ul>
</div></blockquote>
</section>
<section id="content-knowledge">
<h2><span class="section-number">4.3. </span>Content Knowledge<a class="headerlink" href="#content-knowledge" title="Link to this heading"></a></h2>
<p><strong>Content Knowledge</strong></p>
<p>Payroll practitioners should know the following to effectively perform their duties:</p>
<blockquote>
<div><ul class="simple">
@@ -154,9 +152,7 @@ reports.</p>
<li><p>Payroll Reporting: how to calculate and remit amounts due to government agencies, insurance companies, unions and other third parties. In addition, payroll reporting includes accounting for payroll expenses and accruals to internal financial systems and federal and provincial/territorial year-end reporting.</p></li>
</ul>
</div></blockquote>
</section>
<section id="technical-skills">
<h2><span class="section-number">4.4. </span>Technical Skills<a class="headerlink" href="#technical-skills" title="Link to this heading"></a></h2>
<p><strong>Technical Skills</strong></p>
<p>The technical skills required by payroll professionals include proficiency in computer
programs such as payroll software and financial systems, spreadsheets, databases and word
processing.</p>
@@ -164,9 +160,7 @@ processing.</p>
requirements and corporate reporting needs. It is important for payroll personnel to have the
ability to be adaptable to changing systems. As a payroll practitioner, you must be prepared
and willing to embrace continuous learning.</p>
</section>
<section id="personal-and-professional-skills">
<h2><span class="section-number">4.5. </span>Personal and Professional Skills<a class="headerlink" href="#personal-and-professional-skills" title="Link to this heading"></a></h2>
<p><strong>Personal and Professional Skills</strong></p>
<p>The following personal and professional skills will assist payroll practitioners in dealing with
the various stakeholders involved in the payroll process:</p>
<blockquote>
@@ -178,9 +172,7 @@ the various stakeholders involved in the payroll process:</p>
<li><p>problem solving, decision-making, time management and organizational skills</p></li>
</ul>
</div></blockquote>
</section>
<section id="behavioural-and-ethical-standards">
<h2><span class="section-number">4.6. </span>Behavioural and Ethical Standards<a class="headerlink" href="#behavioural-and-ethical-standards" title="Link to this heading"></a></h2>
<p><strong>Behavioural and Ethical Standards</strong></p>
<p>Behaviour and ethics are two areas that build on the skills that an effective payroll practitioner
must have. Effective payroll professionals should be:</p>
<blockquote>
@@ -195,8 +187,9 @@ must have. Effective payroll professionals should be:</p>
<li><p>able to remain objective and maintain a factual perspective when dealing with questions and inquiries</p></li>
</ul>
</div></blockquote>
</section>
<section id="payroll-stakeholders">
<h3><span class="section-number">4.6.1. </span>3. Payroll Stakeholders<a class="headerlink" href="#payroll-stakeholders" title="Link to this heading"></a></h3>
<h2><span class="section-number">4.4. </span>Payroll Stakeholders<a class="headerlink" href="#payroll-stakeholders" title="Link to this heading"></a></h2>
<p>Stakeholders are the individuals, groups and agencies, both internal and external to the
organization, who share an interest in the function and output of the payroll department.
Stakeholders can be considered customers of the payroll department and payroll practitioners
@@ -206,10 +199,8 @@ internal stakeholders and the external stakeholders. Internal stakeholders inclu
employers and other departments within the organization. External stakeholders include
benefit carriers, courts, unions, pension providers, charities, third party administrators and
outsource/software vendors.</p>
</section>
</section>
<section id="government-stakeholders">
<h2><span class="section-number">4.7. </span>Government Stakeholders<a class="headerlink" href="#government-stakeholders" title="Link to this heading"></a></h2>
<h3><span class="section-number">4.4.1. </span>Government Stakeholders<a class="headerlink" href="#government-stakeholders" title="Link to this heading"></a></h3>
<p>Government legislation provides the rules and regulations that the payroll function must
administer with respect to payments made to employees. For this reason, it is important for
the payroll practitioner to understand both the scope and the source of payroll-related
@@ -249,7 +240,7 @@ provincial/territorial requirements. Québec collects its provincial income tax
</div></blockquote>
</section>
<section id="federal-government">
<h2><span class="section-number">4.8. </span>Federal Government<a class="headerlink" href="#federal-government" title="Link to this heading"></a></h2>
<h3><span class="section-number">4.4.2. </span>Federal Government<a class="headerlink" href="#federal-government" title="Link to this heading"></a></h3>
<p>The Constitution Act of 1867 outlined the division of legislative power and authority between
federal and provincial/territorial jurisdictional governments. The exclusive legislative
authority of the Parliament of Canada extends to all matters regarding:</p>
@@ -277,8 +268,10 @@ employees under federal jurisdiction in the following industries and organizatio
<li><p>organizations whose operations have been declared for the general advantage of Canada or two or more provinces, and such Crown corporations as Canada Post Corporation, and the Canadian Broadcasting Corporation (CBC)</p></li>
</ul>
</div></blockquote>
</section>
</section>
<section id="review-summary">
<h3><span class="section-number">4.8.1. </span>Review Summary<a class="headerlink" href="#review-summary" title="Link to this heading"></a></h3>
<h2><span class="section-number">4.5. </span>Review Summary<a class="headerlink" href="#review-summary" title="Link to this heading"></a></h2>
<p>The primary objective of the payroll function in every organization is to ensure that employees are paid accurately
and on time, in full compliance with legislative requirements, throughout the entire annual payroll cycle. This function is
critical to maintaining employee satisfaction, legal integrity, and operational efficiency.</p>
@@ -294,11 +287,10 @@ processes, and payroll reporting. In addition to technical expertise, practition
professional skills to manage responsibilities effectively and adapt to evolving regulatory environments.</p>
</section>
<section id="review-questions">
<h3><span class="section-number">4.8.2. </span>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h3>
<h2><span class="section-number">4.6. </span>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h2>
<p>What is the primary objective of the payroll department?</p>
<p>List four definitions of payroll.</p>
</section>
</section>
</section>
@@ -312,24 +304,16 @@ professional skills to manage responsibilities effectively and adapt to evolving
<h3><a href="index.html">Table of Contents</a></h3>
<ul>
<li><a class="reference internal" href="#">4. PAYROLL COMPLIANCE AND REGULATIONS</a><ul>
<li><a class="reference internal" href="#introduction">4.1. Introduction</a><ul>
<li><a class="reference internal" href="#what-are-the-payroll-s-objectives">4.1.1. 2. What are the Payroll’s Objectives?</a></li>
</ul>
</li>
<li><a class="reference internal" href="#what-are-the-responsibilities-of-payroll-function">4.2. What are the Responsibilities of Payroll Function?</a></li>
<li><a class="reference internal" href="#content-knowledge">4.3. Content Knowledge</a></li>
<li><a class="reference internal" href="#technical-skills">4.4. Technical Skills</a></li>
<li><a class="reference internal" href="#personal-and-professional-skills">4.5. Personal and Professional Skills</a></li>
<li><a class="reference internal" href="#behavioural-and-ethical-standards">4.6. Behavioural and Ethical Standards</a><ul>
<li><a class="reference internal" href="#payroll-stakeholders">4.6.1. 3. Payroll Stakeholders</a></li>
</ul>
</li>
<li><a class="reference internal" href="#government-stakeholders">4.7. Government Stakeholders</a></li>
<li><a class="reference internal" href="#federal-government">4.8. Federal Government</a><ul>
<li><a class="reference internal" href="#review-summary">4.8.1. Review Summary</a></li>
<li><a class="reference internal" href="#review-questions">4.8.2. Review Questions</a></li>
<li><a class="reference internal" href="#introduction">4.1. Introduction</a></li>
<li><a class="reference internal" href="#what-are-the-payroll-s-objectives">4.2. What are the Payroll’s Objectives?</a></li>
<li><a class="reference internal" href="#what-are-the-responsibilities-of-payroll-function">4.3. What are the Responsibilities of Payroll Function?</a></li>
<li><a class="reference internal" href="#payroll-stakeholders">4.4. Payroll Stakeholders</a><ul>
<li><a class="reference internal" href="#government-stakeholders">4.4.1. Government Stakeholders</a></li>
<li><a class="reference internal" href="#federal-government">4.4.2. Federal Government</a></li>
</ul>
</li>
<li><a class="reference internal" href="#review-summary">4.5. Review Summary</a></li>
<li><a class="reference internal" href="#review-questions">4.6. Review Questions</a></li>
</ul>
</li>
</ul>

12
docs/build/html/index.html vendored
View File

@@ -62,13 +62,11 @@ to confidently perform essential payroll functions encountered in day-to-day ope
<li class="toctree-l1"><a class="reference internal" href="terminology.html">3. TERMINOLOGY</a></li>
<li class="toctree-l1"><a class="reference internal" href="compliance.html">4. PAYROLL COMPLIANCE AND REGULATIONS</a><ul>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#introduction">4.1. Introduction</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#what-are-the-responsibilities-of-payroll-function">4.2. What are the Responsibilities of Payroll Function?</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#content-knowledge">4.3. Content Knowledge</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#technical-skills">4.4. Technical Skills</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#personal-and-professional-skills">4.5. Personal and Professional Skills</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#behavioural-and-ethical-standards">4.6. Behavioural and Ethical Standards</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#government-stakeholders">4.7. Government Stakeholders</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#federal-government">4.8. Federal Government</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#what-are-the-payroll-s-objectives">4.2. What are the Payroll’s Objectives?</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#what-are-the-responsibilities-of-payroll-function">4.3. What are the Responsibilities of Payroll Function?</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#payroll-stakeholders">4.4. Payroll Stakeholders</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#review-summary">4.5. Review Summary</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#review-questions">4.6. Review Questions</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="compensation.html">5. DETERMINING ANNUAL AND PAY PERIOD EARNINGS</a></li>

2
docs/build/html/searchindex.js vendored
View File

File diff suppressed because one or more lines are too long

2
docs/build/simplepdf/.buildinfo vendored
View File

@@ -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: a12214f8d1389af8d028413e605b35fc
config: fd5cf6b96fc11692f2a1f690c6553900
tags: 62a1e7829a13fc7881b6498c52484ec0

548
docs/build/simplepdf/index.html vendored
View File

@@ -114,39 +114,29 @@
4.1. Introduction
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#what-are-the-payrolls-objectives">
4.2. What are the Payroll&rsquo;s Objectives?
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#what-are-the-responsibilities-of-payroll-function">
4.2. What are the Responsibilities of Payroll Function?
4.3. What are the Responsibilities of Payroll Function?
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#content-knowledge">
4.3. Content Knowledge
<a class="reference internal" href="#payroll-stakeholders">
4.4. Payroll Stakeholders
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#technical-skills">
4.4. Technical Skills
<a class="reference internal" href="#review-summary">
4.5. Review Summary
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#personal-and-professional-skills">
4.5. Personal and Professional Skills
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#behavioural-and-ethical-standards">
4.6. Behavioural and Ethical Standards
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#government-stakeholders">
4.7. Government Stakeholders
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#federal-government">
4.8. Federal Government
<a class="reference internal" href="#review-questions">
4.6. Review Questions
</a>
</li>
</ul>
@@ -660,93 +650,93 @@ whether an employee-employer relationship exists. It is crucial to know how to d
type of relationship that exists between the worker and the organization and to ensure that
any payments made comply with legislation.
</p>
<section id="what-are-the-payroll-s-objectives">
<h4>
2. What are the Payroll&rsquo;s Objectives?
<a class="headerlink" href="#what-are-the-payroll-s-objectives" title="Link to this heading">
&para;
</a>
</h4>
<p>
The primary objective of the payroll function in every organization is to pay employees
</section>
<section id="what-are-the-payroll-s-objectives">
<h3>
What are the Payroll&rsquo;s Objectives?
<a class="headerlink" href="#what-are-the-payroll-s-objectives" title="Link to this heading">
&para;
</a>
</h3>
<p>
The primary objective of the payroll function in every organization is to pay employees
accurately and on time, in compliance with legislative requirements, for a full annual payroll
cycle.
</p>
<p>
Every employee expects to receive their pay on the day it is due in the manner arranged with
</p>
<p>
Every employee expects to receive their pay on the day it is due in the manner arranged with
their employer, either by cheque or direct deposit. In addition to ensuring that employees
have been paid, payroll practitioners must also be able to communicate payroll information to
all stakeholders.
</p>
<p>
<strong>
Payroll
</strong>
is the process of paying employees in exchange for the services they perform. The
</p>
<p>
<strong>
Payroll
</strong>
is the process of paying employees in exchange for the services they perform. The
term payroll can refer to:
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
the department that administers the payroll
</p>
</li>
<li>
<p>
the total number of people employed by an organization
</p>
</li>
<li>
<p>
the wages and salaries paid out in a year
</p>
</li>
<li>
<p>
a list of employees to be paid and the amount due to each
</p>
</li>
</ul>
</div>
</blockquote>
<p>
<strong>
Legislation
</strong>
refers to laws enacted by a legislative body. In Canada there are many legislative
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
the department that administers the payroll
</p>
</li>
<li>
<p>
the total number of people employed by an organization
</p>
</li>
<li>
<p>
the wages and salaries paid out in a year
</p>
</li>
<li>
<p>
a list of employees to be paid and the amount due to each
</p>
</li>
</ul>
</div>
</blockquote>
<p>
<strong>
Legislation
</strong>
refers to laws enacted by a legislative body. In Canada there are many legislative
sources that payroll practitioners must comply with at two separate levels &boxh; the federal and
the provincial/territorial governments. Later in the chapter we will explore the compliance
requirements for the various pieces of legislation from these sources.
</p>
<p>
<strong>
Compliance
</strong>
is the observance of official requirements. For payroll practitioners, this means
</p>
<p>
<strong>
Compliance
</strong>
is the observance of official requirements. For payroll practitioners, this means
performing payroll functions according to federal and provincial/territorial legislative and
non-governmental stakeholder requirements.
</p>
<p>
The legislative requirements are termed statutory. This means they are enacted, created, or
</p>
<p>
The legislative requirements are termed statutory. This means they are enacted, created, or
regulated by statute, a law enacted by the legislative branch of a government. Fines and
penalties can be imposed if an organization is not in compliance with the legislative
requirements in each jurisdiction.
</p>
<p>
When dealing with federal and provincial/territorial government agencies, payroll
</p>
<p>
When dealing with federal and provincial/territorial government agencies, payroll
practitioners must know the many pieces of legislation that regulate their work and the
compliance requirements associated with each. Payroll practitioners are responsible for
ensuring their organization is compliant with all payroll related legislation, thus eliminating
the potential for any fines or penalties.
</p>
<p>
In payroll, there are also compliance requirements from other non-government stakeholders,
</p>
<p>
In payroll, there are also compliance requirements from other non-government stakeholders,
for example, union collective agreements or group insurance policies. Payroll practitioners
must therefore ensure the organization is compliant with all stakeholder requirements.
</p>
</section>
</p>
</section>
<section id="what-are-the-responsibilities-of-payroll-function">
<h3>
@@ -802,14 +792,11 @@ reports.
</ul>
</div>
</blockquote>
</section>
<section id="content-knowledge">
<h3>
Content Knowledge
<a class="headerlink" href="#content-knowledge" title="Link to this heading">
&para;
</a>
</h3>
<p>
<strong>
Content Knowledge
</strong>
</p>
<p>
Payroll practitioners should know the following to effectively perform their duties:
</p>
@@ -834,14 +821,11 @@ reports.
</ul>
</div>
</blockquote>
</section>
<section id="technical-skills">
<h3>
Technical Skills
<a class="headerlink" href="#technical-skills" title="Link to this heading">
&para;
</a>
</h3>
<p>
<strong>
Technical Skills
</strong>
</p>
<p>
The technical skills required by payroll professionals include proficiency in computer
programs such as payroll software and financial systems, spreadsheets, databases and word
@@ -853,14 +837,11 @@ requirements and corporate reporting needs. It is important for payroll personne
ability to be adaptable to changing systems. As a payroll practitioner, you must be prepared
and willing to embrace continuous learning.
</p>
</section>
<section id="personal-and-professional-skills">
<h3>
Personal and Professional Skills
<a class="headerlink" href="#personal-and-professional-skills" title="Link to this heading">
&para;
</a>
</h3>
<p>
<strong>
Personal and Professional Skills
</strong>
</p>
<p>
The following personal and professional skills will assist payroll practitioners in dealing with
the various stakeholders involved in the payroll process:
@@ -896,14 +877,11 @@ the various stakeholders involved in the payroll process:
</ul>
</div>
</blockquote>
</section>
<section id="behavioural-and-ethical-standards">
<h3>
Behavioural and Ethical Standards
<a class="headerlink" href="#behavioural-and-ethical-standards" title="Link to this heading">
&para;
</a>
</h3>
<p>
<strong>
Behavioural and Ethical Standards
</strong>
</p>
<p>
Behaviour and ethics are two areas that build on the skills that an effective payroll practitioner
must have. Effective payroll professionals should be:
@@ -954,218 +932,218 @@ must have. Effective payroll professionals should be:
</ul>
</div>
</blockquote>
<section id="payroll-stakeholders">
<h4>
3. Payroll Stakeholders
<a class="headerlink" href="#payroll-stakeholders" title="Link to this heading">
&para;
</a>
</h4>
<p>
Stakeholders are the individuals, groups and agencies, both internal and external to the
organization, who share an interest in the function and output of the payroll department.
Stakeholders can be considered customers of the payroll department and payroll practitioners
can take a proactive customer service approach to serving these individuals and groups.
</p>
<p>
Payroll management stakeholders are the federal and provincial/territorial governments, the
internal stakeholders and the external stakeholders. Internal stakeholders include employees,
employers and other departments within the organization. External stakeholders include
benefit carriers, courts, unions, pension providers, charities, third party administrators and
outsource/software vendors.
</p>
</section>
</section>
<section id="government-stakeholders">
<section id="payroll-stakeholders">
<h3>
Government Stakeholders
<a class="headerlink" href="#government-stakeholders" title="Link to this heading">
Payroll Stakeholders
<a class="headerlink" href="#payroll-stakeholders" title="Link to this heading">
&para;
</a>
</h3>
<p>
Government legislation provides the rules and regulations that the payroll function must
Stakeholders are the individuals, groups and agencies, both internal and external to the
organization, who share an interest in the function and output of the payroll department.
Stakeholders can be considered customers of the payroll department and payroll practitioners
can take a proactive customer service approach to serving these individuals and groups.
</p>
<p>
Payroll management stakeholders are the federal and provincial/territorial governments, the
internal stakeholders and the external stakeholders. Internal stakeholders include employees,
employers and other departments within the organization. External stakeholders include
benefit carriers, courts, unions, pension providers, charities, third party administrators and
outsource/software vendors.
</p>
<section id="government-stakeholders">
<h4>
Government Stakeholders
<a class="headerlink" href="#government-stakeholders" title="Link to this heading">
&para;
</a>
</h4>
<p>
Government legislation provides the rules and regulations that the payroll function must
administer with respect to payments made to employees. For this reason, it is important for
the payroll practitioner to understand both the scope and the source of payroll-related
legislation.
</p>
<p>
Canada is ruled by a federal government with ten largely self-governing provinces and three
</p>
<p>
Canada is ruled by a federal government with ten largely self-governing provinces and three
territories controlled by the federal government. Payroll practitioners have to be compliant
not only with the federal government legislation, but with the provincial and territorial
governments&rsquo; legislation as well.
</p>
<p>
As a result, payroll practitioners and their organizations are affected by the enactment of
</p>
<p>
As a result, payroll practitioners and their organizations are affected by the enactment of
legislation at both the federal and provincial/territorial level.
</p>
<p>
The federal parliament has the power to make laws for the peace, order and good government
</p>
<p>
The federal parliament has the power to make laws for the peace, order and good government
of Canada. The federal cabinet is responsible for most of the legislation introduced by
parliament, and has the sole power to prepare and introduce tax legislation involving the
expenditure of public money.
</p>
<p>
The provincial/territorial legislatures have power over direct taxation in the province or
</p>
<p>
The provincial/territorial legislatures have power over direct taxation in the province or
territory for the purposes of natural resources, prisons (except for federal penitentiaries),
charitable institutions, hospitals (except marine hospitals), municipal institutions, education,
licences for provincial/territorial and municipal revenue purposes, local works, incorporation
of provincial/territorial organizations, the creation of courts and the administration of justice,
fines and penalties for breaking provincial/territorial laws.
</p>
<p>
Both the federal and provincial/territorial governments have power over agriculture,
</p>
<p>
Both the federal and provincial/territorial governments have power over agriculture,
immigration and certain aspects of natural resources. Should their laws conflict, federal law
prevails.
</p>
<p>
In the case of old age, disability, and survivor&rsquo;s pensions, again both the federal and
</p>
<p>
In the case of old age, disability, and survivor&rsquo;s pensions, again both the federal and
provincial/territorial governments have power. In this instance, if their laws conflict, the
provincial/territorial power prevails.
</p>
<p>
The federal government cannot transfer any of its powers to a provincial/territorial
</p>
<p>
The federal government cannot transfer any of its powers to a provincial/territorial
legislature, nor can a provincial/territorial legislature transfer any of its powers to the federal
government. The federal government can, however, delegate the administration of a federal
act to a provincial/territorial agency, and a provincial/territorial legislature can delegate the
administration of a provincial/territorial act to a federal agency.
</p>
<blockquote>
<div>
<p>
As all provinces and territories (except Qu&eacute;bec) have delegated the administration of the
</p>
<blockquote>
<div>
<p>
As all provinces and territories (except Qu&eacute;bec) have delegated the administration of the
collection of income tax deductions to the federal government, the Canada Revenue Agency
(CRA) collects income tax withheld from employees under both federal and
provincial/territorial requirements. Qu&eacute;bec collects its provincial income tax directly.
</p>
</div>
</blockquote>
</section>
<section id="federal-government">
<h3>
Federal Government
<a class="headerlink" href="#federal-government" title="Link to this heading">
&para;
</a>
</h3>
<p>
The Constitution Act of 1867 outlined the division of legislative power and authority between
</p>
</div>
</blockquote>
</section>
<section id="federal-government">
<h4>
Federal Government
<a class="headerlink" href="#federal-government" title="Link to this heading">
&para;
</a>
</h4>
<p>
The Constitution Act of 1867 outlined the division of legislative power and authority between
federal and provincial/territorial jurisdictional governments. The exclusive legislative
authority of the Parliament of Canada extends to all matters regarding:
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
regulation of trade and commerce
</p>
</li>
<li>
<p>
Employment Insurance
</p>
</li>
<li>
<p>
postal service
</p>
</li>
<li>
<p>
fixing and providing salaries and allowances for civil and other officers of the Government of Canada
</p>
</li>
<li>
<p>
navigation and shipping
</p>
</li>
<li>
<p>
ferries between a province and any British or foreign country or between two provinces
</p>
</li>
<li>
<p>
criminal law, except the Constitution of Courts of Criminal Jurisdiction, but including the Procedure in Criminal Matters
</p>
</li>
<li>
<p>
anything not specifically assigned to the provinces under this Act
</p>
</li>
</ul>
</div>
</blockquote>
<p>
The Canada Labour Code is legislation that consolidates certain statutes respecting labour.
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
regulation of trade and commerce
</p>
</li>
<li>
<p>
Employment Insurance
</p>
</li>
<li>
<p>
postal service
</p>
</li>
<li>
<p>
fixing and providing salaries and allowances for civil and other officers of the Government of Canada
</p>
</li>
<li>
<p>
navigation and shipping
</p>
</li>
<li>
<p>
ferries between a province and any British or foreign country or between two provinces
</p>
</li>
<li>
<p>
criminal law, except the Constitution of Courts of Criminal Jurisdiction, but including the Procedure in Criminal Matters
</p>
</li>
<li>
<p>
anything not specifically assigned to the provinces under this Act
</p>
</li>
</ul>
</div>
</blockquote>
<p>
The Canada Labour Code is legislation that consolidates certain statutes respecting labour.
Part I deals with Industrial Relations, Part II deals with Occupational Health and Safety and
Part III deals with Labour Standards. The primary objective of Part III is to establish and
protect employees&rsquo; and employers&rsquo; rights to fair and equitable conditions of employment.
Part III provisions establish minimum requirements concerning the working conditions of
employees under federal jurisdiction in the following industries and organizations:
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
industries and undertakings of inter-provincial/territorial, national, or international nature, that is, transportation, communications, radio and television broadcasting, banking, uranium mining, grain elevators, and flour and feed operations
</p>
</li>
<li>
<p>
organizations whose operations have been declared for the general advantage of Canada or two or more provinces, and such Crown corporations as Canada Post Corporation, and the Canadian Broadcasting Corporation (CBC)
</p>
</li>
</ul>
</div>
</blockquote>
<section id="review-summary">
<h4>
Review Summary
<a class="headerlink" href="#review-summary" title="Link to this heading">
&para;
</a>
</h4>
<p>
The primary objective of the payroll function in every organization is to ensure that employees are paid accurately
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
industries and undertakings of inter-provincial/territorial, national, or international nature, that is, transportation, communications, radio and television broadcasting, banking, uranium mining, grain elevators, and flour and feed operations
</p>
</li>
<li>
<p>
organizations whose operations have been declared for the general advantage of Canada or two or more provinces, and such Crown corporations as Canada Post Corporation, and the Canadian Broadcasting Corporation (CBC)
</p>
</li>
</ul>
</div>
</blockquote>
</section>
</section>
<section id="review-summary">
<h3>
Review Summary
<a class="headerlink" href="#review-summary" title="Link to this heading">
&para;
</a>
</h3>
<p>
The primary objective of the payroll function in every organization is to ensure that employees are paid accurately
and on time, in full compliance with legislative requirements, throughout the entire annual payroll cycle. This function is
critical to maintaining employee satisfaction, legal integrity, and operational efficiency.
</p>
<p>
Payroll itself is the process of compensating employees for the services they perform. It encompasses calculating wages,
</p>
<p>
Payroll itself is the process of compensating employees for the services they perform. It encompasses calculating wages,
deducting taxes and benefits, and distributing payments. Ensuring accuracy in this process is essential to avoid financial
discrepancies and maintain trust within the organization.
</p>
<p>
Legislation refers to the laws enacted by a legislative body that govern payroll practices. These laws may include tax
</p>
<p>
Legislation refers to the laws enacted by a legislative body that govern payroll practices. These laws may include tax
regulations, labor standards, and employment rights, all of which must be adhered to by the payroll department. Compliance,
in this context, means observing and fulfilling these official requirements to avoid legal penalties and ensure ethical
operations.
</p>
<p>
A payroll practitioner&rsquo;s knowledge base includes a thorough understanding of payroll compliance legislation, payroll
</p>
<p>
A payroll practitioner&rsquo;s knowledge base includes a thorough understanding of payroll compliance legislation, payroll
processes, and payroll reporting. In addition to technical expertise, practitioners must also possess strong personal and
professional skills to manage responsibilities effectively and adapt to evolving regulatory environments.
</p>
</section>
<section id="review-questions">
<h4>
Review Questions
<a class="headerlink" href="#review-questions" title="Link to this heading">
&para;
</a>
</h4>
<p>
What is the primary objective of the payroll department?
</p>
<p>
List four definitions of payroll.
</p>
</section>
</p>
</section>
<section id="review-questions">
<h3>
Review Questions
<a class="headerlink" href="#review-questions" title="Link to this heading">
&para;
</a>
</h3>
<p>
What is the primary objective of the payroll department?
</p>
<p>
List four definitions of payroll.
</p>
</section>
</section>
<span id="document-compensation">