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@@ -652,11 +652,12 @@ The system is built to handle various payroll scenarios, including different emp
</strong>
</p>
<p>
By the end of this chapter, you will have a foundational understanding of payroll compliance and regulations in Canada.
This includes the various stakeholders involved, the objectives of payroll, and the legal frameworks that govern payroll
processes. You will also learn how to differentiate between federal and provincial/territorial jurisdictions, and how they
affect payroll administration. Additionally, you will understand the Canada Revenue Agency&rsquo;s criteria for determining whether
an individual is classified as an employee or self-employed.
This chapter provides a comprehensive introduction to the fundamentals of payroll compliance and regulations in Canada.
It outlines the key stakeholders involved, the core objectives of payroll, and the legal frameworks that shape payroll
operations. The differences between federal and provincial/territorial jurisdictions are clearly explained, with emphasis on
how each level of government influences payroll administration. The chapter also examines the Canada Revenue Agency&rsquo;s
criteria for determining whether an individual is considered an employee or self-employed, providing essential context for
accurate classification and compliance.
</p>
<p>
This chapter will cover the following topics: