From 3255bf40e751b029c1c78398e7d1bf6be22ca1ac Mon Sep 17 00:00:00 2001
From: Alexandre Bobkov
Date: Sat, 23 Aug 2025 03:12:04 -0400
Subject: [PATCH] compliance
---
docs/build/doctrees/2_compliance.doctree | Bin 128310 -> 132729 bytes
docs/build/doctrees/environment.pickle | Bin 63599 -> 69260 bytes
docs/build/html/2_compliance.html | 145 +++++---
docs/build/html/_sources/2_compliance.rst.txt | 53 ++-
docs/build/html/index.html | 2 +-
docs/build/html/searchindex.js | 2 +-
docs/build/simplepdf/.buildinfo | 2 +-
docs/build/simplepdf/index.html | 311 ++++++++++++------
8 files changed, 355 insertions(+), 160 deletions(-)
diff --git a/docs/build/doctrees/2_compliance.doctree b/docs/build/doctrees/2_compliance.doctree
index 2a9e60c2ed1f0c03470a1914d3e36b5e2b2e4dff..d69e192d5b5b2d8a4852187957e3bfa3d333d21c 100644
GIT binary patch
delta 8577
zcmb7Jdw5hume09K`sUS1=Oyw=ZUO^QxFLZg0t-kOm;r`IK+y0S?IfLaH%WKsP9xw#
zUiYZwPYL}XoEG)8Gh)LE5P`4$$$9Y@9&k0A((hyg|2Wu{KmeP#mRNB%hJ
zI_FoX&iS2Fb?bKTJ1>6Uk`TW>zU^2{XMEaep(Ua$?v5lz+~Tr`JDZP`)^iogE60-ifo9ijTE>Cc;8o~cS~&(fPQ>Y={%k(w0xtSIs1)1
zfsK^ptYkRJkdsZwsPf_GFDrAqZ9)rvd=oAr1g0wQo!buy`823PT
ztb34qgnRJp=@6=NPr8jq5MTKwbbWgMEl4g@)6f)T^*Ts_ThL9ZZ3ZqIPfnIWR@@(j
zn3%37zx)7bZfn0fm7>kt&-MESbAChl{JHvkmf?LD%^A{>dCF)$rBa`gm7WeUF*AHp
zO~84-$5$tX8cF#!xK&y8_2uiC62AKmCNoFkQsyX8nQ+ww^H9ZEnPX+8%F0STboE?q
zFtMU4?1iS{-OCn8slf$Qcgj}Coi(r`;PF*^8tYwBaiLURUF{F~nw(XhdQa18tyyk}
zG5VuX4>-5M8t`&Uz%7TB<{u90ZF7W*pj!{rv+l1L_vn|<5dLHs<*;C{4
zHF;`R(?*jULxDzr&=rgrIp^tEX>_4v0!tjM2g|A^ldb{;dPyc{QXuMR#|AMe27*%x+Vc00)2a$Rffkyyc1Rja6|l0ecsfe+1{a7L$K_$ey|>n#+t
zyt=^cq5;*{lcN&kk~vAxmag&Kht0f34=3eUNQ$63S9O!e
z?=$s_(OXhUp`>A1U^=#MvJ$oKS+92wl#stAL5WTeACfKOVCB&3n7*L
zX-~9mfPthW8LsJV(MxM|#sJb$3o?1W1QMFV$b{zI!bGvbM5)0xXS!ZSBaVsOciPsLhbxQboT#ZSo)wDl?s8_WPS_QHUAn5`%HQ7!n`$Kmb?e+m6pfJ9$$@TrKcw3tj8UJMKTD;
z(Sg!9`sme>xHUNP`b@;*&9_6_CmuM$l5-rgCih(QnG9$L_{0cY?8LwiC6Ucpu-eh<
z()b*4WWypyuM2jSwoFRCtzt&Sw5jFV?$d@wYhB}U{Ai71Uv$GQkS#z8>GY^)uo%TS
zeoTtKe=9g*VSvf9U$sbs;HUrvCd(VDMb5=JWxB;KP)BR>;Wx1`RaYj6hd7)}97Yd2
zdvx(IxB$_0g)kH{u($=Lw}x{NT`~;5fFw1wN=;$zpi09xX)TBN>;=g&F_xE)e7vVL
z7s3$G+DFsK0JX++@godvL9#Nhe~wbIJ+9w;>PdZ{ImV-Ak3PJ94;6des`Rlz`&x8e
zoW2IV7;i==A^K4fJSf0J#>%$S=za|;>VhoNH3p8rHk0vllkr#ydMXp8)R|xVMtYk#X=p0{!1U9%jICZaTU=fvTdp{{mZq
ze&9~NQk`6w0QGTj$%y2hZ@Go%W7%J#aVyg`l{QtGKNDuf(;E#Uo9$fLNBDWJ
zRn@LWyg3BrCckzCrT2*yAy2^7fVXGkh%kYrCckzcrFRE2xQ~=mOkHqI&l!f3^A#{$
zKO_0j+~KozDspF9spuz|8@=T+IX@SE6!`xu$wntG;iUA({AZ>_=gfzMSnzP=U{$Fs
zgvwaBpDCB-b7db)4aaL2-nD{F{(!U2CHrgTMpq!{_tDeT+ZCTe
zz8(bqhfqHIpvc5fKS7ySnge6Wor_?s&JG`%*?B}~Cx45To!czzRQ?W+fmMrOC&c}p
zekAncaZo<&2x4?DxsYW0Tt@2mRF^MjgGyI(^kH*%xZ4as_19DrWtjiny^s9G1&d%h
z_P3uN9@;K;d}S@po#a$4gy2rH+)b~$E9>Crbj!n&e9JpTyJgEyA%CxftJXsyu=ZA
zBcfA9umMGE`W3Enm?J6?aZp9D0Y&WG2u}%ch9Qy{BjO}YH&msZ%pOE`ZH9)FtC&9j
z5^<@r_78K(b4_4Z25wJ=AGqJ8IO|*0FB|mO$)yLOIVCMspXwwKhJ3Ok3^RrFR3-1-
z65BGIXD8`@f)OJ7++%;V{cd4cD%ty6_=QlwQNKjgP>y1sd+bWu&LzUcRHc4r1v&T<
zy*m8oYY}X1?23*Fj82%84h$gxO3n&d$yO
z@Lol6hv`0K
zjNFetsA1iUl=Xs6I3oOC8u`AHE^>_n)*#>qbrClBE{*nF4r>#UDSA+$HX&1tvq$N}
z$N?n&W18^;#u8_Q5(ja;1T{jLgKf-pXd6v7oTpz+;l{8r#VD>|jmQ)um_oTPHjXzV
zQ>y7ipWg?+24Nv{C^oB$HNFfNgn9?L_mAKfe0;HAqs?ntj4A3&i!nuYuf>>B<8JRO
z&?Ri)Yi;CfMR)9nFF|;UFY+5yK4B~(GDW+CTz!phfma=*{&nyOuXFH&2!6!`W(o>s
zRb(?C?-dPGQi7lU6C4tRPk1C@9tnBjP54Z>>>$cpbccV-Y(lF*)}E(NBt~y50x$9f
z8NE#LMXxoOQls~?1MogTHhJ$7j3QDl*u+QF)h@mbvxMpVNw(x2D1|}B(%BOsy6ZR;gJ8?ReJ4JxTGBs)%R&~{J!?iU{201G$mf>lRLita;g`@B
zeezTIFG28TM3R8$x1H$S7_{u>i$96c3exQK+Ea<35rt8bTk#AmPDVk!PT_7
zk^U$`e=PDM2Vw7Hab!q06fzRRjDRppKFksiv!uf;;V?@!%n}W=B*QGhFiS4X5(~4W
z!YrRK%O%Y62(ui*EPkq|A%01+tT1>p
z=7qs8ba-L#cQ9TU{Edhg27eLZg~6Wzcwz8sa9$YvQkNG7zvJYE!Eg3>Veq>yS{N!0
zCDl;L3WKlLyfFCH11}7|L-WGmDD-7-S==8I2
z0ED9%Wb4;ZBpl8lg$E8-qOf5`LR(2g)~fY?zs|N3QFPe0&)e{{t5K(Ov)m
delta 5236
zcmc&&eOQ!L7Uy>dW|%K#ut-2fP}c+mHNlTE6$FJ`45KG8gBAfBCItk>k3Lr2)_r27
zT74&Ot(%CYwY6obyYrZeT4}CkW|^(ImStKhsg;zW)Si3qJ2T)DyN`b@f84p}oZtPO
zbM8I&)ocfm9(WhIwwf%Vd
z4egFEvUz=9ST*a}HSCjczB3d<4*
zapTWt--KaUs%7Ja^M|1=yLgg3z0*eiHb!5H0s9|_9^k#NhXt)#{GN2vM7UzzN5i>e
zECy&B+A~;(9z}cCDDLSR#cj5Y+pf%k;igoJw)Ll8usmr-vv%m`!LaZhKmz^T$3WA;
zSBHYU`Cc?)8Au#rMm+sgTdgGEUr8JA_=b0YpsiZhQ5J?5OZ_m*dDUV)
z!4vvpdgN7wbPu$t>2b*A8Lh~O9F(7%pPiMF=v9-|pw!m~)Jwgp;$q#CgK_0_jjPdT
z8-OT==`t=O7jfmRxOBa5?m%=f+^5tl1L~GUY-8{!b#p+yZ?Hf=qSWgG>gb`UHDI|^
zoBk%%X1-@QdNZ5B*D(rbsh)gu$DltVWe&kTa<$#87erTm3iz`Ij4*8y)XiosAtoW$
z-6S$p8*hVhsaB%%9&E5CB~7TRtSzssOG=XS=U$AE5dRi+Zy^poW-MZ{O$0w!JJvUx
zZ59stX^X!IH*OE4xNa;SWOz@dxKmHDI0K*K6Q$d&biRi(sd8{3NY`rSEfcVowVJhW
zW(_yx{WHM1F$>Q!zT8HoB>aY3_+yjsuJ|p=K`!F>TqlL}-u=SlJC=jxppGEnJBGsu
zxqdCTVR|S=2xy83xz8aL$1lvquac7Zx!aKt^NUk4(Lz&k>UP@YIm)jHDa#U=ilc$B
z-T5#WFeBj7cr0MrR)7uzDuSjH0h6T=qr)&iXgcFJh4!W;;RA|sBklN)ig7ut@G4E4
zHCW?IgACvK8GQXq(8izzO_u^DR~fPmXbze>{HD-@!tYTRMv>ne?#B^r)p#SH>c-B{
z4}umSS=IvUg9HZV-#peiw18AP{>e94q{-|%TZI&ceF1~f5g6mDK?1{(fXQ^78Y9n$
z&`EW!a_)2?>eiI%nyR|;(z=SO%9N7IvXt`KB-B(@R+OfcRh4??P)XOOl$6$`R994&
zmz8)+T>a=M9Z=+L$gOknKY9rq)%yaB!{8t|u`4)^f4cysERKoOk$V=>d6FFjXLbcA_a|DV7BHh$q
z%<|nSfhNP!S}kI^-WbqbLp
z5NmXV6bNzjaSSk^MInX=#Opdj3WS)mLU=i>5W@uGeH|eMLOkllI)-x!FCl#*>g-$OOL^a}BtYIH3it&ox7xf&9%e}yiLaQ@l?b$}bQ1U9sB8In!13p>AYJ*rtBJAZmTZKl3KXtsd%l2F+t=ow#Bfs+I0<%$KWVhAE(^^o)_S^Z|7L?&Y5PG|S?vqg2Z51(4
zHA??qby{bspmjdB9mi=C`lr#9F9=BAz5^#&SOouUCpj?jgHO|eQy^@H2(`7O5E2nA
zC8@Y#50;WtP^HGa2`4a6aonl%&w2|d`HL&*L3-CNx_Gawq_@yCVY@}=m%^w{{8Eu7
z6nd#j1@SN4jYiO+C}QOKUW74r!Xq*F@ag$RCpKWc2d0?{ran#zFGQ%dlO)e|3PUQ$@A3n9hvAeOKU0jS*#7)JK4l#d{J{@U&Nsh;
z5peMfuVARjB>mOki*c8cOtQH)%@g;B20U-O69KPL0@G4`o6re@`W-5T}6X1(~V-47E
z6`)Q49#8<;C&0x|@H}|w7CHsSZATbZNHeddJ|naFGfV;By^UsI0q@v`q4ouWWRe~!
zpPNM=Jzsu~p*^#OD%O2f4%NQY6L_AngK8cg5QFzSc#l)qz&=&FhjbmjL@WDR>3*y0
zlD@)mc3J5bE1f(Js`t`eAj#4kz6Ga|1vvO;AJF#toj|2I_>X6Bkte=I8)B)__>x+w
z-jJ+dkLobFAmh(rGAexy=dg>hTBonz8+>jsO>~BYxF>2%z5G7)mYw)AvZu5<%3<0P3aldg-`cI<1!u>!q`L>8M^hsh1Aw
zJ+62`N$KSMfIAk+Og4#hWG3P{r!o
developed with input from organizations, governments, consumer associations and other
privacy stakeholders. They are incorporated in Federal private sector privacy legislation and
have become the generally accepted framework for evaluating privacy processes and systems
-in Canada2.
-Principle 1. Accountability
-An organization is responsible for personal information under its control and shall designate
+in Canada.
+
+2.6.1.1. Principle 1. Accountability
+An organization is responsible for personal information under its control and shall designate
an individual or individuals to be accountable for the organization’s compliance with the
-following principles.
-Principle 2. Identifying Purposes
-The purposes for which personal information is collected shall be identified by the
-organization at or before the time the information is collected.
-Principle 3. Consent
-The knowledge and consent of the individual are required for the collection, use, or
+following principles.
+
+
+2.6.1.2. Principle 2. Identifying Purposes
+The purposes for which personal information is collected shall be identified by the
+organization at or before the time the information is collected.
+
+
+2.6.1.3. Principle 3. Consent
+The knowledge and consent of the individual are required for the collection, use, or
disclosure of personal information, except where inappropriate. Note: In certain
circumstances, personal information can be collected, used, or disclosed without the
knowledge and consent of the individual. For example, legal, medical, or security reasons
-may make it impossible or impractical to seek consent.
-Principle 4. Limiting Collection
-The collection of personal information shall be limited to that which is necessary for the
+may make it impossible or impractical to seek consent.
+
+
+2.6.1.4. Principle 4. Limiting Collection
+The collection of personal information shall be limited to that which is necessary for the
purposes identified by the organization. Information shall be collected by fair and lawful
-means.
-Principle 5. Limiting Use, Disclosure, and Retention
-Personal information shall not be used or disclosed for purposes other than those for which it
+means.
+
+
+2.6.1.5. Principle 5. Limiting Use, Disclosure, and Retention
+Personal information shall not be used or disclosed for purposes other than those for which it
was collected, except with the consent of the individual or as required by law. Personal
information shall be retained only as long as is necessary for the fulfillment of those
-purposes.
-Principle 6. Accuracy
-Personal information shall be as accurate, complete, and up-to-date as is necessary for the
-purposes for which it is to be used.
-Principle 7. Safeguards
-Personal information shall be protected by security safeguards appropriate to the sensitivity
-of the information.
-Principle 8. Openness
-An organization shall make readily available to individuals specific information about its
-policies and practices relating to the management of personal information.
-Principle 9. Individual Access
-Upon request, an individual shall be informed of the existence, use and disclosure of his or
+purposes.
+
+
+2.6.1.6. Principle 6. Accuracy
+Personal information shall be as accurate, complete, and up-to-date as is necessary for the
+purposes for which it is to be used.
+
+
+2.6.1.7. Principle 7. Safeguards
+Personal information shall be protected by security safeguards appropriate to the sensitivity
+of the information.
+
+
+2.6.1.8. Principle 8. Openness
+An organization shall make readily available to individuals specific information about its
+policies and practices relating to the management of personal information.
+
+
+2.6.1.9. Principle 9. Individual Access
+Upon request, an individual shall be informed of the existence, use and disclosure of his or
her personal information and shall be given access to that information. An individual shall be
able to challenge the accuracy and completeness of the information and have it amended as
appropriate. In certain situations, an organization may not be able to provide access to all the
@@ -418,15 +435,16 @@ individual upon request. Exceptions may include information that is prohibitivel
provide, information that contains references to other individuals, information that cannot be
disclosed for legal, security, or commercial proprietary reasons, and information that is
subject to solicitor-client or litigation privilege.
+
-2.6.1.1. Principle 10. Challenging Compliance
+2.6.1.10. Principle 10. Challenging Compliance
An individual shall be able to address a challenge concerning compliance with the above
principles to the designated individual or individuals accountable for the organization’s
compliance.
-
2.7. Pension Benefits Standards Act
@@ -689,10 +715,25 @@ in your organization’s privacy policy.
2.5. Statistics Canada
2.6. Personal Privacy
2.7. Pension Benefits Standards Act
diff --git a/docs/build/html/_sources/2_compliance.rst.txt b/docs/build/html/_sources/2_compliance.rst.txt
index 925ccc1..d361cad 100644
--- a/docs/build/html/_sources/2_compliance.rst.txt
+++ b/docs/build/html/_sources/2_compliance.rst.txt
@@ -312,12 +312,15 @@ Statistics Canada
~~~~~~~~~~~~~~~~~~~~~
Statistics Canada produces statistics that help Canadians better understand their country—its
population, resources, economy, society and culture.
-In Canada, providing statistics is a federal responsibility. As Canada’s central statistical
+
+In Canada, providing statistics is a federal responsibility. As Canada's central statistical
agency, Statistics Canada is legislated under the Statistics Act to serve this function for the
whole of Canada and each of the provinces/territories.
+
Objective statistical information is vital to an open and democratic society. It provides a solid
foundation for informed decisions by elected representatives, businesses, unions and non-
profit organizations, as well as individual Canadians.
+
Statistics Canada is committed to protecting the confidentiality of all information entrusted to
them and to ensure that the information delivered is timely and relevant to Canadians.
@@ -327,18 +330,21 @@ The Canadian federal government and all provincial governments have legislation
limits on the collection, use or disclosure of personal information. Private sector privacy laws
in Canada currently only cover the employee personal information of employees that work
for federally regulated companies or who are located in one of the four provinces with
-provincial private sector privacy laws: Alberta, British Columbia, Manitoba and Québec1.
+provincial private sector privacy laws: Alberta, British Columbia, Manitoba and Québec.
+
Public sector employees have some privacy protection under all jurisdictions except Ontario
which excludes employee information from its public sector privacy legislation. Employees
who are covered by a collective agreement also have statutory privacy protection based on
arbitral jurisprudence and their particular collective agreement. Therefore, approximately
half of workers in Canada have privacy rights backed by legislation, while the remaining
-50% of the country’s more than 20 million or so workers have privacy rights that are either
+50% of the country's more than 20 million or so workers have privacy rights that are either
voluntarily set in place by employers who have developed employee privacy codes or have
privacy rights because they have a collective agreement in place.
+
Employers should also be aware that egregious violations of privacy may open them up to
civil damages, including class action lawsuits. Legislatures and the courts are recognizing
privacy rights and providing opportunities for civil remedies.
+
In drawing up its legislation for the protection of personal information, the Canadian
government based its privacy provisions on a set of guidelines that had been developed by
the Canadian Standards Association in its Model Code for the Protection of Personal
@@ -351,39 +357,65 @@ The Canadian Standards Association (CSA) Model Code is a set of principles that
developed with input from organizations, governments, consumer associations and other
privacy stakeholders. They are incorporated in Federal private sector privacy legislation and
have become the generally accepted framework for evaluating privacy processes and systems
-in Canada2.
+in Canada.
+
Principle 1. Accountability
+^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
+
An organization is responsible for personal information under its control and shall designate
an individual or individuals to be accountable for the organization's compliance with the
following principles.
+
Principle 2. Identifying Purposes
+^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
+
The purposes for which personal information is collected shall be identified by the
organization at or before the time the information is collected.
+
Principle 3. Consent
+^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
The knowledge and consent of the individual are required for the collection, use, or
disclosure of personal information, except where inappropriate. Note: In certain
circumstances, personal information can be collected, used, or disclosed without the
knowledge and consent of the individual. For example, legal, medical, or security reasons
may make it impossible or impractical to seek consent.
+
Principle 4. Limiting Collection
+^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
+
The collection of personal information shall be limited to that which is necessary for the
purposes identified by the organization. Information shall be collected by fair and lawful
means.
+
Principle 5. Limiting Use, Disclosure, and Retention
+^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
+
Personal information shall not be used or disclosed for purposes other than those for which it
was collected, except with the consent of the individual or as required by law. Personal
information shall be retained only as long as is necessary for the fulfillment of those
purposes.
+
Principle 6. Accuracy
+^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
+
Personal information shall be as accurate, complete, and up-to-date as is necessary for the
purposes for which it is to be used.
+
Principle 7. Safeguards
+^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
+
Personal information shall be protected by security safeguards appropriate to the sensitivity
of the information.
+
Principle 8. Openness
+^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
+
An organization shall make readily available to individuals specific information about its
policies and practices relating to the management of personal information.
+
Principle 9. Individual Access
+^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
+
Upon request, an individual shall be informed of the existence, use and disclosure of his or
her personal information and shall be given access to that information. An individual shall be
able to challenge the accuracy and completeness of the information and have it amended as
@@ -402,7 +434,7 @@ An individual shall be able to address a challenge concerning compliance with th
principles to the designated individual or individuals accountable for the organization's
compliance.
-The Personal Information Protection and Electronic Documents Act (PIPEDA)
+PIPEDA
--------------------------------------------------------------------------
The federal government drew upon the CSA Privacy Principles in its drafting of the federal
Personal Information Protection and Electronic Documents Act (PIPEDA) and the spirit and
@@ -439,12 +471,14 @@ plans that require the collection of even greater amounts of personal data.
the employment relationship. It is, however, the case that the employer will provide notice to
the employee so that they are knowledgeable with respect to the information that the
employer collects, uses, and discloses.
+
This notice should be provided to prospective employees as part of the recruitment process
and also as part of the on-boarding process. In addition, if there are changes to personal data
practices for employee information, employees should be informed about such changes in a
timely manner.
-**Consent**
+Consent
+^^^^^^^^
According to PIPEDA, employers must obtain an employee's consent before they collect
personal information where that information is not required for the employment relationship.
@@ -472,7 +506,8 @@ privacy legislation that applies to their employees and to have the necessary pr
place to comply with the legislation. If an employee chooses not to disclose the information
and is not required to do so by law, an employer cannot force an employee to divulge it.
-**Exceptions to Consent Requirement**
+Exceptions to Consent Requirement
+^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
Subparagraph 7(3) of the Personal Information Protection and Electronic Documents Act
(Bill C6) allows an employer to disclose personal information without the knowledge or
@@ -497,6 +532,8 @@ individual; and
information will be or may be collected, used or disclosed for those purposes”.
Use and Storage of Personal Information
+^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
+
According to PIPEDA, organizations can only use information for the purpose for which it
was collected. Employers must fully disclose in writing to the employee the reasons why
they require the information, as well as what will be done with it.
@@ -513,6 +550,8 @@ the employee's religious beliefs. To seek out this type of information for any o
invades the individual's right to privacy.
Limitations on Use - the Social Insurance Number example
+^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
+
The purpose of a social insurance number (SIN) is to identify an individual for specific
government programs. This information may not be collected, stored, used or disclosed for
any other purpose without the employee's consent. Where the SIN is to be used for purposes
diff --git a/docs/build/html/index.html b/docs/build/html/index.html
index 22e6304..6ec4f9b 100644
--- a/docs/build/html/index.html
+++ b/docs/build/html/index.html
@@ -85,7 +85,7 @@ to confidently perform essential payroll functions encountered in day-to-day ope
2.5. Statistics Canada
2.6. Personal Privacy
2.7. Pension Benefits Standards Act
diff --git a/docs/build/html/searchindex.js b/docs/build/html/searchindex.js
index 203196a..8972daf 100644
--- a/docs/build/html/searchindex.js
+++ b/docs/build/html/searchindex.js
@@ -1 +1 @@
-Search.setIndex({"alltitles":{"ABOUT THE AUTHOR":[[4,null],[8,null]],"Accounting Recap":[[10,"accounting-recap"]],"Allowances":[[5,"allowances"]],"Authorization for Hiring":[[9,"authorization-for-hiring"]],"Behavioural and Ethical Standards":[[0,"behavioural-and-ethical-standards"]],"Benefit Enrollment Forms":[[9,"benefit-enrollment-forms"]],"Benefits":[[5,"benefits"]],"CALCULATING NET EARNINGS":[[5,null]],"CANADA / QUEBEC PENSION PLAN (CPP / QPP)":[[12,"canada-quebec-pension-plan-cpp-qpp"],[12,"id1"]],"CPP2 CONTRIBUTION RATES MAXIMUMS":[[12,"cpp2-contribution-rates-maximums"]],"CPP2 Contribution Rates Maximums":[[12,"id2"]],"Canada Pension Plan":[[6,null]],"Canada Pension Plan (CPP)":[[1,"canada-pension-plan-cpp"]],"Canadian Human Rights Act":[[1,"canadian-human-rights-act"]],"Confidentiality Agreement":[[9,"confidentiality-agreement"]],"Content Review":[[0,"content-review"]],"Content Review Highlights":[[9,"content-review-highlights"]],"Contract for Service (Subcontracting)":[[2,"contract-for-service-subcontracting"]],"Contract of Service (Employment)":[[2,"contract-of-service-employment"]],"Control":[[2,"control"]],"EMPLOYEE vs. INDEPENDENT CONTRACTOR":[[2,null]],"EXAMPLE":[[1,null],[1,null]],"Employment Equity Act":[[1,"employment-equity-act"]],"Employment Income":[[5,"employment-income"]],"Employment Insurance":[[6,"employment-insurance"]],"Employment Insurance (EI)":[[1,"employment-insurance-ei"]],"Employment and Social Development Canada (ESDC)":[[1,"employment-and-social-development-canada-esdc"]],"Entering Employee Information into Sage50":[[9,"entering-employee-information-into-sage50"]],"Errors and Errata":[[7,null]],"Example Evaluations":[[9,"example-evaluations"]],"Expenses":[[5,"expenses"]],"External Stakeholders":[[0,"external-stakeholders"]],"Factors Determining the Type of Contract":[[2,"factors-determining-the-type-of-contract"]],"Federal Government":[[0,"federal-government"]],"Financial Risk":[[2,"financial-risk"]],"Glossary":[[8,"glossary"]],"Government Stakeholders":[[0,"government-stakeholders"]],"INTRODUCTION TO CANADIAN PAYROLL":[[0,null]],"Income Tax":[[1,"income-tax"]],"Insurable Earnings":[[15,"insurable-earnings"]],"Internal Forms":[[9,"internal-forms"]],"Internal Stakeholders":[[0,"internal-stakeholders"]],"Journal Entries":[[10,"journal-entries"],[10,"id1"]],"Legislation vs. regulation":[[0,"legislation-vs-regulation"]],"Mar. 15, 2025":[[10,"id2"]],"New Employee Information":[[14,"new-employee-information"]],"Non-Compliance Penalties":[[1,"non-compliance-penalties"]],"OBNOARDING EMPLOYEE":[[9,null]],"ONBOARDING EMPLOYEE EXERCISE":[[9,null]],"Opportunity for Profit":[[2,"opportunity-for-profit"]],"PAYROLL COMPLIANCE":[[1,null]],"PREFACE":[[11,null]],"Payroll Accounting":[[10,null]],"Payroll Content Knowledge":[[0,"payroll-content-knowledge"]],"Payroll Management Stakeholders":[[0,"payroll-management-stakeholders"]],"Payroll Objectives and Definitions":[[0,"payroll-objectives-and-definitions"]],"Payroll Stakeholders":[[0,"payroll-stakeholders"]],"Pension Benefits Standards Act":[[1,"pension-benefits-standards-act"]],"Pensionable Earnings":[[15,"pensionable-earnings"]],"Personal Privacy":[[1,"personal-privacy"]],"Personal and Professional Skills":[[0,"personal-and-professional-skills"]],"Principle 10. Challenging Compliance":[[1,"principle-10-challenging-compliance"]],"Provincial/Territorial Governments":[[0,"provincial-territorial-governments"]],"RATES FOR 2025":[[12,null]],"REFERENCES":[[13,null]],"REVIEW QUESTIONS":[[14,null]],"Record of Employment":[[6,"record-of-employment"]],"Required Federal and Provincial/Territorial Forms":[[9,"required-federal-and-provincial-territorial-forms"]],"Responsibility for Investment and Management":[[2,"responsibility-for-investment-and-management"]],"Review Questions":[[0,"review-questions"],[1,"review-questions"],[2,"review-questions"],[9,"review-questions"]],"Review Questions (Sample)":[[9,"review-questions-sample"]],"Review Summary":[[2,"review-summary"]],"Service Canada":[[1,"service-canada"]],"Social Insurance Number (SIN)":[[1,"social-insurance-number-sin"]],"Statistics Canada":[[1,"statistics-canada"]],"Subcontracting Work or Hiring Assistants":[[2,"subcontracting-work-or-hiring-assistants"]],"Summary":[[1,"summary"]],"TD1":[[3,null]],"TD1 - 2025 Personal Tax Credits Return":[[3,"td1-2025-personal-tax-credits-return"]],"TERMINOLOGY":[[15,null]],"Tax Credits (TD1)":[[9,"tax-credits-td1"]],"Tax Credits (TP-1015.3-V - Qu\u00e9bec)":[[9,"tax-credits-tp-1015-3-v-quebec"]],"Technical Skills":[[0,"technical-skills"]],"The Canada Revenue Agency":[[1,"the-canada-revenue-agency"]],"The Employee-Employer Relationship":[[2,"the-employee-employer-relationship"]],"The Personal Information Protection and Electronic Documents Act (PIPEDA)":[[1,"the-personal-information-protection-and-electronic-documents-act-pipeda"]],"The Privacy Principles":[[1,"the-privacy-principles"]],"Tools and Equipment":[[2,"tools-and-equipment"]],"Union Membership":[[9,"union-membership"]],"Who Must Contribute to the Canada Pension Plan":[[6,"who-must-contribute-to-the-canada-pension-plan"]]},"docnames":["1_introduction","2_compliance","3_contracts","TD1","author","compensation","cpp-and-ei","errata","index","onboarding_employee","payroll_accounting","preface","rates_2025","references","review_questions","terminology"],"envversion":{"sphinx":65,"sphinx.domains.c":3,"sphinx.domains.changeset":1,"sphinx.domains.citation":1,"sphinx.domains.cpp":9,"sphinx.domains.index":1,"sphinx.domains.javascript":3,"sphinx.domains.math":2,"sphinx.domains.python":4,"sphinx.domains.rst":2,"sphinx.domains.std":2},"filenames":["1_introduction.rst","2_compliance.rst","3_contracts.rst","TD1.rst","author.rst","compensation.rst","cpp-and-ei.rst","errata.rst","index.rst","onboarding_employee.rst","payroll_accounting.rst","preface.rst","rates_2025.rst","references.rst","review_questions.rst","terminology.rst"],"indexentries":{},"objects":{},"objnames":{},"objtypes":{},"terms":{"":[0,1,2,3,6,8,9,10,11],"00":[1,2,10],"000":3,"028":3,"04":12,"1":[1,2,3,10],"10":[2,3,10],"100":3,"1015":8,"1016":9,"105":3,"11":3,"12":[3,8,12],"129":3,"13":3,"134":12,"138":3,"145":12,"16":3,"177":3,"18":[1,3,6,9],"1867":0,"1917":1,"1935":1,"1940":1,"1955":1,"1962":1,"1964":1,"1966":1,"1967":1,"197":3,"1971":1,"1976":1,"1985":1,"1996":1,"2":[1,2,3,9],"20":[1,3],"200":[1,12],"2001":1,"2004":1,"2005":[1,8],"2008":3,"2013":1,"2020":0,"2022":8,"2025":8,"21":1,"24":12,"25":[1,6],"250":6,"26":12,"27":1,"28":[1,3],"291":12,"3":[1,3,8,12],"30":1,"300":12,"31":[3,12],"324":1,"35":6,"396":12,"4":[1,3,6,12],"400":1,"45":[1,3],"48":1,"5":[1,3,8,12],"50":[1,9],"500":[1,10,12],"52":12,"522":3,"53":12,"6":[1,3,9],"60":6,"601":3,"61":12,"65":[3,6],"66":12,"67":12,"687":3,"7":[1,3],"70":[1,6],"709":3,"71":12,"792":12,"798":3,"8":[1,3],"800":12,"81":12,"816":3,"83":12,"882":3,"9":[1,3,9],"90":1,"900":1,"95":12,"A":[1,2,6,9,14],"AND":[],"As":[0,1,2,6],"At":2,"But":1,"By":2,"FOR":8,"For":[0,1,8,9],"IT":8,"If":[1,2,3,9],"In":[0,1,2,3,6,9],"It":[0,1,2,6,9,10],"Its":6,"ON":[],"One":2,"TO":8,"The":[0,3,6,8,9,10,11],"Their":[],"Then":9,"There":[1,6],"These":[1,2,6,9,10,14],"To":[1,2,3,6,9,10],"With":8,"__methods__":0,"__requirements__":0,"ab":9,"abil":[0,2],"abl":[0,1,6,11],"about":[1,2,6],"abov":1,"abreast":[],"absolut":0,"absorb":2,"academ":8,"accept":[1,2],"access":[1,9],"accommod":1,"accompani":[],"accomplish":2,"accord":[0,1,6],"account":[0,1,2,8],"accrual":[0,10],"accur":[0,1,2,6,9,10,11],"accuraci":[1,9,10],"achiev":[],"acknowledg":9,"across":[9,10],"act":[0,2,6,8,9,11],"action":[0,1],"activ":[0,1,2,6],"actual":[],"adapt":0,"add":[3,9],"addit":[0,1,6,9,12,13],"addition":[],"address":[1,3,9],"adher":[0,2],"adjust":9,"administ":[0,1,2,6],"administr":[0,1,2,8,9,10,11],"adopt":[1,6],"advantag":0,"advertis":2,"advic":[],"affair":[],"affect":[0,1,2],"after":1,"ag":[0,1,3,6,9],"again":0,"against":1,"agenc":[0,2,6,8,9],"agent":[],"agre":2,"agreement":[0,1,2,8],"agricultur":6,"aim":11,"alberta":[1,9],"alert":2,"alex":8,"alexand":[4,8],"align":9,"all":[0,1,2,3,6,9,10],"allow":[0,1,2,8],"almost":1,"alon":[2,9],"along":[0,1,2,6],"alreadi":9,"also":[0,1,2,3,6,9],"although":6,"alwai":[6,9],"amend":1,"ammount":12,"among":[],"amount":[0,1,2,3,6,9,10],"an":[0,1,2,3,6,9],"analysi":10,"analyt":0,"ani":[0,1,2,3,9],"annual":[0,1,2,3,9,12],"anoth":[0,1,2,3],"answer":2,"anxieti":8,"anyon":2,"anyth":[0,2],"ap":2,"appear":9,"appli":[0,1,2,3,6,9,11],"applic":[1,2,9],"approach":[0,2,9],"appropri":[1,2,3,9],"approv":[],"approxim":1,"april":1,"ar":[0,1,2,3,6,9,10,14],"arbitr":1,"architect":[],"area":[0,1,9],"aris":[2,6],"arm":1,"around":[],"arrang":[0,2],"articl":2,"ask":[1,2],"aspect":[0,1,2,10,11],"aspx":[],"assess":2,"asset":[2,10],"assign":[0,1,9],"assist":[0,1,8],"associ":[0,1,2,8,9],"assum":2,"assur":0,"attach":2,"attent":0,"audienc":[],"audit":[1,9],"auditor":[],"author":[0,1,2],"auto":[],"autom":10,"automat":9,"automot":2,"autonomi":2,"avail":[1,2,6,9],"averag":1,"avoid":1,"awar":[1,2],"b":[1,14],"back":1,"background":8,"balanc":[],"bank":[0,1,2,9],"bankruptci":1,"bargain":0,"base":[1,2,6,9],"basi":[2,9],"basic":[1,3,9,12],"bear":2,"becam":1,"becaus":[1,6],"becom":[1,2],"been":[0,1,2,6],"befor":[1,9],"began":1,"begin":[1,9],"behalf":[0,1],"behaviour":8,"being":[0,1,2,3],"belief":1,"belong":0,"benefit":[0,2,3,6,8,10],"best":[],"better":1,"between":[0,1,2,3,9],"beyond":[2,9],"bi":12,"biggest":1,"bill":1,"billion":1,"bind":[0,9],"birth":[3,9],"birthdai":1,"bn":2,"board":1,"bobkov":[4,8],"bodi":[0,1,6],"bonu":[],"bonus":[],"bookkeep":8,"born":3,"borrow":0,"both":[0,1,2,3,6,8,9],"boundari":[],"branch":0,"break":0,"bring":8,"british":[0,1],"broad":[],"broadcast":[0,2],"broader":[],"budget":[0,1],"build":[0,1,8],"built":[],"bulletin":2,"busi":[0,1,2,6,8,9,11],"c":14,"c6":1,"ca":2,"cabinet":0,"calcul":[0,1,2,3,6,8,9,11,13],"calendar":[1,2,6],"call":[1,2,6],"came":1,"can":[0,1,2,3,6,9],"canada":[0,2,3,8,9,11],"canada2":1,"canadian":[2,8,9,10],"canadianpayrol":[],"cannot":[0,1,2,3,6,9],"capit":[1,2,8],"captur":1,"card":1,"care":[1,6],"career":9,"carefulli":9,"caregiv":[3,9],"carniv":6,"carpent":[],"carpentri":2,"carri":[1,2],"carrier":[0,1,2],"carswel":2,"case":[0,1,2,3,9],"cash":6,"casual":6,"categor":2,"categori":6,"cbc":0,"cch":2,"cdnpayrol":[],"ceil":1,"celebr":9,"central":1,"certain":[0,1,2,6],"certif":3,"certifi":3,"challeng":2,"chanc":2,"chang":[0,1,2],"channel":[],"chapter":[0,1,2,6],"charact":[],"characterist":2,"charg":1,"charit":0,"chariti":[0,2],"charter":2,"check":9,"checkbox":1,"checklist":[],"chequ":[0,9],"chief":2,"child":[1,3,6],"children":[1,3,6,9],"choic":[1,14],"choos":[1,2,9],"circu":6,"circular":2,"circumst":[0,1],"citizen":1,"civil":[0,1],"claim":[3,9],"clarif":2,"clarifi":[1,6],"class":1,"classif":2,"classifi":[2,6],"clear":[1,6,8],"clearli":[0,2,9],"click":9,"client":[1,2],"clientel":8,"close":[0,9],"club":1,"cnt":[],"code":[0,1,3],"collabor":[],"collect":[0,1,2,6,9],"colleg":[3,8],"columbia":1,"com":[],"combin":1,"come":1,"commenc":9,"commerc":0,"commerci":1,"commiss":[1,2,11],"commission":1,"commit":[1,2],"common":[0,2,3,6,9],"commonli":[1,2],"commun":[0,1,2],"compani":[0,1,2,9],"compassion":1,"compens":[0,2,6,9,10,11],"compet":[],"competit":1,"complet":[1,2,6,9,11],"complex":8,"compli":[0,1],"complianc":[0,2,6,8,9,10,11],"compliant":[0,2,9],"compon":[0,6,10],"comprehens":[],"compulsori":6,"comput":0,"computer":11,"concept":14,"concern":[0,1,2],"conclud":[],"conclus":2,"condit":[0,2,3,6],"conduct":1,"confid":8,"confidenti":[0,1,8],"configur":9,"confirm":[1,2,9],"conflict":0,"connect":6,"conscienti":0,"consecut":6,"consent":[1,9],"consequ":[],"consid":[0,1,2,6],"consider":2,"consist":[0,2,9],"consolid":0,"constant":[],"constantli":[],"constitut":[0,6],"construct":0,"consult":2,"consum":1,"contact":9,"contain":[1,14],"content":[2,8],"context":[1,9],"continu":[0,1,2],"contract":[0,8,9,11],"contractor":[0,8],"contractu":2,"contrast":2,"contribut":[0,1,2,8,13],"contributor":[1,6],"contributori":[6,12,13],"control":[0,1,8],"conveni":1,"convers":2,"coordin":[0,2],"copi":2,"core":[],"corpor":[0,1,2],"correct":[1,9,14],"correctli":2,"correspond":0,"cost":[0,1,2,6,10],"costli":1,"could":[1,2,3],"countri":[0,1,6],"cours":[0,1,6,14],"court":[0,1,2],"cover":[0,1,2,6,9,14],"coverag":[0,1,2,6,9],"cpp":[2,6,8,9,13],"cpp2":8,"cpt1":2,"cr":10,"cra":[0,1,2,6,9],"creat":[0,1,9],"creation":[0,1],"credit":[0,8,10],"crimin":0,"criteria":[2,6],"critic":[1,6,9,10],"crown":0,"crucial":0,"csa":1,"cultur":1,"current":1,"custom":[0,1],"cycl":[0,2,9],"d":[],"dai":[0,1,2,3,6,8],"daili":[],"damag":1,"data":[0,1,9],"databas":0,"date":[1,2,3,9],"deadlin":0,"deal":0,"death":[1,6],"debit":10,"debt":1,"decad":[],"decemb":3,"decid":2,"decis":[0,1,2],"declar":[0,9],"dedic":1,"deduct":[0,1,2,3,6,9,10,13],"deem":[],"defici":1,"defin":[2,9],"definit":[1,2,8],"degre":[2,8],"delai":1,"deleg":0,"deliv":[1,2],"deliver":2,"deliveri":[1,2],"demand":[0,2],"democrat":1,"demonstr":[],"deni":1,"dental":[1,9],"depart":[0,1,2,9],"department":0,"depend":[0,2,3,6,9],"deposit":[0,9],"describ":6,"descript":12,"design":[1,2,6,8,10,14],"desir":2,"destroi":1,"detail":[0,1,6,9],"determin":[0,1,3,6,8,9],"develop":[0,2,3,6,8],"dictat":0,"did":2,"differ":[0,1,2,3,9],"differenti":[],"diploma":8,"direct":[0,2,9],"directli":[1,2,6],"disabl":[0,1,3,6,9],"disast":6,"disclos":[1,9],"disclosur":[1,9],"discreet":0,"discrep":[],"discret":2,"discuss":[0,1,2,6],"distinct":[0,2],"distinguish":2,"distribut":[1,10],"divers":8,"divid":[],"divis":0,"divulg":1,"do":[1,2,3,6,9],"document":[0,2,8,9,10],"doe":[1,2,3,9],"doesn":1,"dollar":1,"don":1,"donat":0,"done":[1,2],"doubl":9,"down":[],"download":1,"dr":10,"draft":1,"draw":1,"drawn":2,"drew":1,"driver":9,"due":[0,1,2,6,9],"durat":9,"dure":[1,2,6],"duti":[0,1,2],"dynam":[],"e":[2,9],"each":[0,1,2,3,9,10],"earn":[1,2,6,8,9,12,13],"eas":8,"easi":1,"easili":[],"econom":1,"economi":1,"edit":9,"educ":[0,1,3,8],"edward":[],"effect":[0,1,2],"effici":[0,2],"effort":[],"egregi":1,"ei":[2,6,8,9],"either":[0,1,2,6],"elect":[1,6],"electron":[2,8,9],"element":2,"elev":0,"elig":[3,6,9],"elimin":0,"email":0,"embrac":0,"emotion":[],"emphasi":[1,2],"emploi":[0,2,6,12],"employ":[0,3,8,9,11,12],"employe":[0,1,3,6,8,10,11,12],"employeeemploy":[],"empow":8,"en":2,"enabl":[1,2,6],"enact":0,"encompass":[],"encount":8,"encourag":0,"end":[0,1,2,3,9],"endors":2,"enforc":1,"engag":[2,6],"english":1,"enhanc":[],"enrol":[0,2,8],"ensur":[0,1,2,6,9,10],"enter":[0,1,2,3,8],"enterpris":6,"entertain":6,"entir":2,"entiti":[],"entitl":[2,9],"entri":[0,8,9],"entrust":1,"environ":0,"equal":[2,6],"equat":10,"equip":8,"equit":0,"equiti":[8,10],"equival":[1,9],"errata":8,"error":[8,9,10],"esdc":[2,8],"especi":2,"essenc":1,"essenti":[2,6,8,9,10],"establish":[0,1,2,6,9],"estat":1,"estim":[0,3],"etc":2,"ethic":[8,9],"evad":[],"evalu":[1,2,8],"evas":[],"even":[0,1,9],"event":[1,6],"eventu":1,"ever":0,"everi":[0,1,2,3],"evid":[],"evolv":[],"examin":2,"exampl":[0,2,8],"exce":[],"excel":[0,1],"except":[0,1],"excess":1,"exchang":[0,2,6],"excis":1,"exclud":[1,6],"exclus":0,"execut":2,"exempt":[9,12],"exercis":[2,11],"exhibit":6,"exist":[0,1,2],"expect":[0,2],"expenditur":[0,1],"expens":[0,2,6,8,10],"experi":[],"expertis":8,"expiri":[1,9],"explain":[0,1,2,6],"explan":6,"explicit":[],"explor":0,"export":1,"exposit":6,"express":1,"extend":[0,2],"extens":[1,9],"extent":2,"extern":[1,2,8],"extra":9,"f":2,"face":6,"facebook":[],"facilit":0,"fact":[1,2],"factor":[0,8],"factual":0,"fail":1,"failur":1,"fair":[0,1,6],"fall":[0,2,6],"fals":[1,9],"famili":[1,6],"familiar":0,"februari":[2,9],"feder":[1,2,6,8,11],"fee":[0,2,3],"feed":0,"ferri":0,"field":[2,9],"fifti":0,"file":[1,6,9],"filer":1,"fill":[3,9],"final":[2,9],"financ":[0,1,2],"financi":[0,1,6,8,10],"fine":[0,1],"firm":8,"first":[1,2,3,6],"fish":6,"five":[0,8],"fix":[0,2],"flat":2,"flexibl":2,"flour":0,"flow":0,"focus":[6,8],"folio":2,"follow":[0,1,2,3,6,14],"forc":1,"foreign":[0,6],"foreseen":[],"forestri":6,"form":[1,2,3,6,8],"formal":9,"format":0,"forth":[],"foster":[],"found":[0,1,2,6],"foundat":[1,8],"four":[1,2],"frame":[],"framework":1,"frank":1,"fraud":0,"free":2,"french":1,"frequenc":9,"frequent":[],"fridai":2,"from":[0,1,2,3,6,8,9,11],"frozen":1,"fuel":2,"fulfil":[1,2],"full":[0,2,3,6,9],"fulli":1,"function":[0,1,8,9],"fund":[1,3,6],"fundament":[],"further":[1,2],"furthermor":[9,10],"g":[2,9],"gain":2,"gap":[],"garnish":[0,2],"gather":9,"gener":[0,1,2,6,9,10],"gift":1,"give":[0,2],"given":[1,9],"gloria":9,"go":3,"goal":[1,8],"good":[0,1],"gouv":[],"govern":[1,2,6,8,9],"government":0,"grain":0,"grandchild":3,"grant":1,"greater":[1,2,3],"greatest":1,"gross":[1,9],"group":[0,2,9],"grow":2,"growth":[],"gst":1,"guarante":[1,3],"guid":[2,6,8,9,11],"guidanc":6,"guidelin":[1,2],"ha":[0,1,2,3,6,8],"had":[1,2],"half":1,"hand":11,"handl":[0,1,2],"happi":[],"harmon":1,"have":[0,1,2,3,6,9],"he":[2,8],"health":[0,6,9],"held":[1,2,9],"help":[1,2,6,8,9,14],"helper":2,"her":[1,2],"here":3,"herself":2,"hi":[1,2,8],"high":2,"higher":2,"highlight":8,"him":2,"himself":[],"hire":[0,1,8,11],"histor":9,"hold":[1,2,9],"holidai":1,"home":9,"horticultur":6,"hospit":0,"hour":[0,1,6,9],"hourli":[2,11],"hous":9,"how":[0,1,2,6,9],"howev":[0,1,2,3,6],"hr":9,"hst":1,"html":2,"http":2,"human":[0,8,11],"hunt":6,"i":[0,1,2,3,6,9,10,14],"icon":9,"id":9,"ident":1,"identif":[1,9],"identifi":[1,2,6,9,11],"ii":0,"iii":0,"ill":[1,6],"illustr":6,"immedi":[],"immigr":[],"impact":[0,1,10],"impair":9,"implement":[],"impli":1,"implic":[],"import":[0,1,2,6,9],"importantli":2,"impos":[0,1],"imposit":[],"imposs":1,"impract":1,"improp":1,"improv":1,"inact":1,"inappropri":1,"incent":1,"includ":[0,1,2,3,6,9,10,11],"incom":[0,2,3,6,8,9,11],"incorpor":[0,1],"increas":[1,2],"incur":2,"independ":8,"indetermin":2,"index":8,"indic":[1,2,9],"indirectli":1,"individu":[0,1,2,6,11],"industri":[0,2],"infirm":[3,9],"influenc":2,"info":9,"infolin":2,"inform":[0,2,6,8],"ingrid":9,"initi":[0,1,2,3],"injur":[1,6],"input":[1,9],"inquiri":0,"insight":8,"inspect":1,"instanc":0,"instead":[2,6],"institut":[0,1,3],"instruct":[2,9],"instrument":2,"insur":[0,2,8,9,11],"integr":[1,2,9],"intend":[1,2],"intent":[2,9],"inter":0,"interact":0,"interconnect":[],"interest":[0,1],"intern":[2,8],"interperson":[],"interpret":0,"interrupt":[1,6],"intersect":11,"introduc":[0,1],"introduct":8,"invad":1,"invest":[6,8],"investig":[],"invoic":[0,2],"involv":[0,6,9,10],"irrelev":[],"is18":3,"island":[],"isn":[],"issu":[0,1,9],"issuanc":1,"item":[1,9],"its":[0,1,2,6,8],"itself":2,"jail":[],"janet":1,"januari":1,"job":[1,2,9],"johansson":9,"journal":[0,8],"judgment":[],"juli":1,"jurisdict":[0,1,2],"jurisprud":1,"just":0,"justic":0,"keen":0,"keep":[1,2,9],"kei":[2,9,10],"kept":[0,1],"know":[0,1,6,9,10],"knowingli":1,"knowledg":[1,8],"known":[1,6],"labor":2,"labour":[0,1,2],"laframbois":9,"lai":[],"landscap":[],"larg":[0,2],"larger":0,"last":[2,3],"late":1,"later":[0,1,2,3,6],"law":[0,1,2,3,6,9],"lawsuit":1,"lead":10,"learn":[0,1,6,14],"leas":2,"least":9,"leav":6,"ledger":0,"left":1,"legal":[0,1,2,6,9],"legisl":[1,2,6,8,9,11],"legislatur":[0,1],"length":[0,2],"less":[1,3,6],"let":[],"letter":[1,9],"level":[0,2,6],"levi":1,"li":2,"liabil":[9,10],"liabl":2,"licenc":[0,9],"life":[0,1,6],"lifelong":1,"like":[1,2,9],"likelihood":2,"limit":[1,2,9],"line":[1,3],"link":9,"linkedin":[],"liquid":1,"list":[0,1,2,6],"litig":1,"littl":1,"live":[1,3,6,9],"ll":9,"loan":1,"local":0,"locat":[1,2,6],"log":6,"long":[1,6,8],"longer":1,"look":[1,2],"loss":[1,2],"loyalti":2,"luc":9,"lumber":6,"lump":[],"m":9,"made":[0,1,2,6,9],"mai":[0,1,2,3,6,9],"mail":2,"maimum":12,"main":1,"maintain":[0,2,6,9,10],"mainten":[1,2],"major":1,"make":[0,1,2,6,11],"manag":[1,8,10,11],"mandat":[1,6],"mandatori":[6,9],"mani":[0,1,2,6],"manitoba":1,"manner":[0,1,2],"manual":2,"manufactur":[0,2],"marin":0,"market":1,"master":8,"masteri":[],"match":[1,6,9],"materi":[2,11,14],"mathemat":0,"matter":[0,1,6],"maximum":[0,1,8,13],"me":[],"mean":[0,1,2,6],"meaning":9,"meant":1,"measur":1,"mechan":[],"media":[],"medic":1,"medium":0,"meet":[0,1,2,11],"member":[0,1,2,6],"membership":[6,8],"memo":[0,2],"mental":9,"mention":1,"mere":2,"merger":2,"met":[],"method":[1,2],"meyer":9,"mid":[],"might":1,"million":1,"mind":[],"mine":[0,2],"minim":[],"minimum":[0,1,9],"ministri":1,"misclassif":[],"mission":1,"mitig":2,"mode":0,"model":1,"modest":1,"modif":[],"modul":9,"monei":[0,1],"moni":1,"monitor":[],"month":[1,3],"monthli":[6,12],"more":[0,1,2,3,6,9],"moreov":2,"morn":2,"most":[0,1,2],"move":1,"much":[1,6],"multi":0,"multipl":[0,2,6],"municip":0,"must":[0,1,2,8,9],"name":[3,9],"nation":[0,8],"natur":[0,2,6],"navig":[0,9,11],"nearli":[],"necessari":[0,1,2,9],"need":[0,1,6,8,9],"neglect":[],"neglig":1,"negoti":[0,2],"neither":[0,1],"net":[0,3,8,9,11],"network":1,"new":[0,1,2,6,8,9],"newborn":[1,6],"newli":6,"newslett":[],"next":[1,2],"non":[0,6,8,11],"nor":[0,1],"normal":2,"northern":1,"note":[0,1,6],"notic":1,"notif":2,"now":1,"npw":0,"number":[0,2,3,8,9],"numer":[],"o":[],"oa":1,"object":[1,2,6,8],"oblig":[0,1,2,6,11],"obnoard":8,"observ":0,"obtain":[1,2,9],"occup":[0,2],"occur":[],"occurr":1,"offer":[0,2,6,8,9],"offic":[0,1,2],"offici":[0,9],"often":[0,1,2,6,8],"old":[0,1,3],"older":3,"onboard":[],"onc":[1,2,9],"one":[0,1,2,3,6,9,14],"ongo":2,"onli":[0,1,2,3,6,9],"onlin":[2,13],"ontario":1,"opc":1,"open":1,"oper":[0,1,2,6,8],"opportun":[1,8],"option":[1,3,6],"order":[0,1,2,6],"organ":[0,1,2,6,10],"organiz":[0,9],"orient":[],"origin":[1,2,9],"orphan":1,"other":[0,1,2,3,6,9,10],"out":[1,2,3,9],"outcom":[0,1,2],"outlin":[0,1,6,9],"output":0,"outset":[],"outsid":[2,9],"outsourc":[0,2],"outstand":1,"over":[0,1,2],"overal":[2,9],"overclaim":9,"overhead":2,"overli":1,"overpay":1,"overse":[1,2],"oversight":2,"overtim":0,"overview":[],"ow":[1,3],"own":[1,2,6,8],"ownership":2,"p":2,"pace":1,"packag":9,"pai":[0,1,2,3,6,9,11],"paid":[0,1,2,6,9],"paint":2,"painter":[],"parad":6,"parent":[1,3,9],"parliament":[0,1],"part":[0,1,2,3,9,10],"parti":[0,1,2],"partial":3,"particip":[0,1,2,6],"particular":[1,2],"particularli":[1,2],"partner":[1,3,6,9],"pass":1,"past":8,"payabl":[0,1,2,10],"payer":[2,3],"payment":[0,1,2,3,6,9,11],"payrol":[2,6,8,9,11,13],"peac":0,"penalti":[0,8,9],"penitentiari":0,"pension":[0,2,3,8,9,11],"peopl":[1,2,6],"per":3,"percent":[0,6],"percentag":1,"percept":0,"perform":[0,1,2,8],"period":[1,2,6,9,10],"perman":[1,2],"permiss":1,"permit":[1,9],"perpetu":6,"person":[2,6,8,9],"personnel":0,"perspect":0,"phone":2,"physic":9,"piec":0,"pier":[],"pipeda":[8,9],"pivot":[6,9],"place":[0,1,2],"placehold":[],"plai":[2,6,9],"plan":[0,2,3,8,9,11],"pleas":2,"plu":[1,3],"point":9,"polici":[0,1],"popul":1,"portal":[],"portion":[1,6],"posit":[0,1,2,9],"possess":1,"possibl":[0,1],"possibli":9,"post":[0,2],"postal":[0,3],"potenti":[0,2],"poverti":6,"power":0,"practic":[1,2,8,11],"practition":[0,1,2],"preced":[],"precis":[],"prefac":[],"prefer":9,"pregnanc":[1,6],"pregnant":1,"premium":[0,1,2,6,9],"prepar":[0,1,2,9],"prescrib":[1,6],"presenc":2,"present":[0,1,2],"pressur":0,"prevail":0,"prevent":9,"previous":6,"price":2,"primari":[0,2,6],"princ":[],"principl":[6,8],"print":2,"prior":[1,2],"prioriti":1,"prison":0,"privaci":[0,8,9],"privat":[1,6],"privileg":1,"proactiv":[0,2],"probat":9,"problem":0,"proce":9,"procedur":[0,1,11],"process":[0,1,2,9,10,11],"produc":[0,1,2],"product":1,"profession":[2,8],"profici":0,"profil":9,"profit":[1,8],"program":[0,1,2,6,9],"prohibit":1,"project":2,"promot":[1,2],"proper":2,"properli":9,"properti":0,"proprietari":[1,9],"prospect":1,"protect":[0,2,6,8,9],"prove":1,"provid":[0,1,2,6,9],"provinc":[0,1,2,6,9],"provinci":[1,2,8,11],"provis":[0,1,6],"public":[0,1,2],"publish":[2,6],"punctual":[],"purchas":[],"purpos":[0,1,2,6,9],"python":8,"qc":[],"qpip":1,"qpp":[1,6,8],"qualif":6,"qualifi":1,"qualiti":[0,1],"quarterli":[],"quebec":[3,6,8,9],"question":8,"questionair":9,"quickli":[0,1],"quit":[],"qu\u00e9bec":[0,1,2,6,8,11],"qu\u00e9bec1":1,"radio":0,"rais":0,"rang":[],"rapid":[],"rate":[1,2,8,9],"rather":2,"rc4110":2,"reach":6,"read":0,"reader":8,"readi":9,"readili":[1,9],"realiz":2,"reason":[0,1],"recap":8,"receipt":[2,6],"receiv":[0,1,2,3],"receivership":1,"recent":1,"recogn":[0,1,2],"recognit":9,"recommend":2,"reconcil":0,"reconcili":[],"record":[1,8,9,10,11],"recoveri":1,"recruit":[0,1],"recur":2,"reduc":[1,10],"reduct":[1,9],"refer":[0,1,2,6,8,9],"reflect":[2,8,9,10],"refus":2,"regard":[0,1,2],"regardless":[0,2],"regiment":[],"region":8,"regist":[0,1,2,9],"registr":1,"regul":[1,2,8,10],"regular":[0,1,2,3,6,11],"regularli":6,"regulatio":[],"regulatori":9,"reimburs":2,"reinforc":14,"relat":[0,1,2,3,9,10,11],"relationship":[0,1,8],"relev":[1,2],"reli":[],"religi":[1,6],"remain":[0,1,9],"remedi":1,"remit":[0,1,2,6,9],"remitt":[0,1,6,9],"remot":9,"remuner":[0,1,2,6],"render":[],"rent":[],"rental":2,"repair":2,"repeal":1,"replac":[1,2,6],"report":[0,1,2,6,9,10],"repres":[0,1,2],"request":[0,1,2,9],"requir":[0,1,2,6,8],"rescu":6,"research":0,"resembl":2,"resid":[1,3,9],"residenti":9,"resourc":[0,1,2,11],"respect":[0,1],"respond":[0,9],"respons":[0,1,6,8,9,11],"restrict":9,"result":[0,1,2],"retail":[0,2],"retain":[1,2],"retent":1,"retir":[0,1,6,9],"retrait":6,"retroact":[],"return":[1,2],"revenu":[0,2,6,8,9,10],"revenuquebec":[],"review":8,"revis":[],"reward":1,"rganiz":[],"rich":8,"right":[0,2,3,8,9],"risk":[1,6,8,10],"robust":[],"roe":[6,9,11],"role":[0,2,6,9],"routin":[],"rq":[1,2,6,9],"rrsp":[0,9],"rule":[0,1,2],"run":10,"safeguard":1,"safeti":0,"sage":9,"sage50":8,"salari":[0,2,9,11],"sale":1,"same":[1,2,3,6],"sampl":[2,8],"sanction":[],"satisfact":[],"satisfi":[],"save":[0,1,6,9],"sc":[1,2],"scale":2,"scenario":[1,2,11],"schedul":2,"school":[1,9],"scientist":[],"scope":[0,9],"scrutin":2,"scrutini":[],"second":[1,13],"section":[2,3,6,9,14],"sector":[1,8],"secur":[1,2,3],"see":1,"seek":[1,6],"seeker":1,"seizur":[],"select":[2,9],"self":[0,2,6,12],"selfassess":[],"selfemploi":2,"semi":12,"send":[0,6,9],"senior":1,"sens":[0,2],"sensit":[0,1,9],"sent":2,"sentenc":[],"separ":[0,1,2,9],"seri":[1,2,10],"seriou":6,"serious":1,"serv":[0,1,2],"servant":0,"servic":[0,6,8,9],"set":[1,2,9],"setup":9,"seven":6,"sever":9,"shall":1,"shape":[],"share":[0,1,2,3,9],"she":2,"ship":0,"should":[0,1,2,6,9],"show":2,"sick":1,"side":0,"sigma":10,"sign":9,"signal":2,"signatur":9,"signifi":[2,9],"signific":[1,2,6,9],"significantli":[],"similar":[2,6],"similarli":[],"simultan":2,"sin":[8,9],"sinc":1,"singl":9,"site":2,"situat":[1,2],"size":0,"ski":1,"skill":[1,6,8],"slip":[1,2,9],"small":0,"smooth":[],"so":[1,3],"social":[2,3,6,8,9],"societi":1,"softwar":[0,2,11],"sole":0,"solicitor":1,"solid":[1,8],"solut":0,"solv":0,"some":[0,1,2],"sometim":[],"sooner":[],"sort":[],"sound":0,"sourc":[0,1,2,3,9],"space":2,"span":8,"special":[2,6],"specialist":[],"specif":[0,1,2,6,8,11],"specifi":[0,2],"spirit":1,"spous":[1,3,6,9],"spreadsheet":0,"staff":[0,2,9],"stage":0,"stai":[],"stakehold":[1,2,8],"stand":8,"standard":[2,8,9,10,11],"start":9,"state":[1,2],"statement":[1,9,10],"statist":8,"statu":[1,2,9],"statut":[0,1,6],"statutori":[0,1,2,6,9],"step":[2,9],"still":[1,9],"stipul":2,"sto":2,"stop":[1,6],"storag":1,"store":[1,2,9],"strategi":1,"strict":9,"strictli":[],"strong":[],"stronger":1,"structur":[0,2,6],"stub":9,"student":[1,3,11],"studi":[8,11],"subcontract":8,"subject":[1,2,6],"submiss":2,"submit":[0,1,2,6],"subordin":2,"subparagraph":1,"subscrib":2,"subsequ":1,"substanti":2,"substitut":2,"success":1,"successfulli":8,"suffer":[],"suffici":2,"suggest":2,"sum":[],"summar":9,"summari":8,"supervis":2,"supervisor":[2,9],"supplement":[1,3],"supplementari":[1,6],"suppli":2,"support":[0,1,2,3,6,9],"sure":[1,9],"survei":[0,2],"surveyor":[],"surviv":1,"survivor":[0,1,6],"swift":[],"sy":8,"system":[0,1,9,10],"systemat":10,"t":[0,1],"t1213":9,"t2201":3,"t4":[1,2,9],"t4001":6,"t4a":1,"tab":9,"tabl":9,"tact":0,"tailor":[],"take":[0,1,2,6],"taken":[1,2,6],"talent":1,"task":[0,2],"tax":[0,2,6,8,10,11],"taxabl":[0,1],"taxat":[0,1],"taxpay":1,"td1":8,"teacher":6,"team":[],"technic":[2,8],"technologi":0,"telecommun":1,"televis":0,"templat":[],"temporari":[1,6],"ten":[0,1],"tend":6,"term":[0,1,2,6],"termin":[0,1,2,11],"terminologi":[0,8],"territori":[1,2,8],"test":14,"text":10,"than":[1,2,3,6,9],"thei":[0,1,2,6,10],"them":[1,2,9],"therebi":1,"therefor":[0,1,6],"thi":[0,1,2,3,6,8,9,11,14],"think":2,"third":[0,1,2],"thirti":0,"thorough":[],"those":[0,1,2,6],"three":[0,1,2,6,9],"through":[0,1,2,6,9,11],"throughout":[1,2,3,6],"thu":0,"ti":[],"time":[0,1,2,3,9],"timefram":[2,9],"timelin":[2,6],"titl":[],"todai":1,"togeth":[1,2,6],"tom":2,"too":1,"tool":8,"topic":6,"total":[1,2,3,9,10],"touch":1,"tp":8,"track":[1,6],"trade":[0,2,6],"tradit":2,"trail":[],"train":2,"trait":[],"transact":[1,10],"transfer":[0,1,3,9],"transit":1,"transpar":[],"transport":[0,1,2],"trap":6,"travel":2,"trigger":[],"true":[1,9,10],"truli":2,"truncat":[],"trust":1,"trustworthi":0,"tuition":[3,9],"turn":6,"twitter":[],"two":[0,1,2,3,6,9],"type":[0,1,6,8,9],"typic":[2,9],"u":10,"ui":1,"ultim":2,"uncertainti":2,"under":[0,1,2,3,6,9],"underscor":6,"understand":[0,1,2,14],"undertak":[0,1],"unemploi":[1,6],"unemploy":1,"unforeseen":2,"union":[0,1,2,8],"univers":3,"unless":[0,1],"unpaid":1,"unreimburs":2,"unsur":[],"unus":3,"up":[1,2,9],"updat":2,"upgrad":1,"uphold":[],"upon":[1,6],"upto":2,"uranium":[0,2],"us":[0,1,2,3,6,9,11],"usag":[],"usual":[2,6,9],"util":2,"v":8,"vacat":0,"valid":[1,2,9],"valu":[],"vari":[],"variabl":8,"variat":[],"varieti":[],"variou":[0,1,10],"vehicl":6,"vendor":[0,2,9],"verbal":[0,1,2],"veri":0,"verifi":[2,9],"vers":[],"version":9,"vest":[],"via":9,"view":[],"vigil":[],"violat":1,"visit":[],"vital":1,"void":9,"volum":2,"voluntari":1,"voluntarili":1,"vow":6,"w":3,"wa":[1,2,6,9],"wage":[0,1,2,9,10],"wai":2,"walk":9,"want":[1,9],"war":1,"we":[0,2,10],"web":1,"websit":[1,2],"week":0,"weekli":[2,12],"weigh":2,"weight":2,"well":[0,1,2,9],"were":[3,6],"what":[0,1,2,6,9],"when":[0,1,2,6,9],"where":[0,1,2,6],"wherea":[],"wherebi":2,"whether":[0,1,2,6],"which":[0,1,2,6,9,10,14],"whichev":3,"while":[0,1,2,6,8],"who":[0,1,2,3,8],"whole":1,"wholesal":0,"whom":2,"whose":[0,3],"why":[1,2],"wide":[],"wil":1,"willing":0,"window":9,"wish":[],"withdraw":1,"withheld":[0,1,2,6],"withhold":[1,2,6,9,10],"within":[0,1,2,6,9],"without":[1,2,9],"wizard":9,"word":[0,1],"work":[0,1,6,8,9],"worker":[0,1,2,6,11],"workforc":[0,1],"workplac":[6,9],"worksheet":3,"workspac":2,"world":1,"would":[0,1,2,6],"write":[1,2],"written":[0,1,2],"www":2,"x":1,"year":[0,1,2,3,6,8,9],"yearli":12,"yet":0,"you":[0,1,2,3,6,9],"your":[1,2,3,14],"youth":1},"titles":["1. INTRODUCTION TO CANADIAN PAYROLL","2. PAYROLL COMPLIANCE","3. EMPLOYEE vs. INDEPENDENT CONTRACTOR","TD1","ABOUT THE AUTHOR","7. CALCULATING NET EARNINGS","4. Canada Pension Plan","14. Errors and Errata","ABOUT THE AUTHOR","8. OBNOARDING EMPLOYEE","9. Payroll Accounting","1. PREFACE","12. RATES FOR 2025","13. REFERENCES","10. REVIEW QUESTIONS","11. TERMINOLOGY"],"titleterms":{"":[],"10":1,"1015":9,"15":10,"2":[],"2025":[3,10,12],"3":9,"AND":[],"FOR":12,"THE":[4,8],"TO":0,"The":[1,2],"To":[],"about":[4,8],"account":10,"accrual":[],"act":1,"administr":[],"agenc":1,"agreement":9,"allow":5,"allowancesm":[],"annual":[],"ar":[],"assess":[],"assist":2,"author":[4,8,9],"behaviour":0,"benefit":[1,5,9],"calcul":5,"canada":[1,6,12],"canadian":[0,1],"challeng":1,"commiss":[],"compens":[],"complianc":1,"confidenti":9,"content":[0,9],"contract":2,"contractor":2,"contribut":[6,12],"control":2,"cours":[],"cpp":[1,12],"cpp2":12,"credit":[3,9],"deduct":[],"definit":0,"detail":[],"determin":2,"develop":1,"document":1,"earn":[5,15],"ei":1,"electron":1,"employ":[1,2,5,6],"employe":[2,9,14],"enrol":9,"enter":9,"entri":10,"equip":2,"equiti":1,"errata":7,"error":7,"esdc":1,"ethic":0,"evalu":9,"exampl":[1,9],"exercis":9,"expens":5,"extern":0,"factor":2,"feder":[0,9],"financi":2,"form":9,"framework":[],"function":[],"glossari":8,"govern":0,"highlight":9,"hire":[2,9],"human":1,"incom":[1,5],"independ":2,"inform":[1,9,14],"insur":[1,6,15],"intern":[0,9],"introduct":0,"invest":2,"journal":10,"knowledg":0,"learn":[],"legal":[],"legisl":0,"manag":[0,2],"mar":10,"materi":[],"maximum":12,"membership":9,"must":6,"net":5,"new":14,"non":1,"number":1,"object":0,"obnoard":9,"onboard":9,"opportun":2,"other":[],"outcom":[],"overview":[],"pai":[],"payrol":[0,1,10],"penalti":1,"pension":[1,6,12,15],"perdon":[],"period":[],"person":[0,1,3],"pipeda":1,"plan":[1,6,12],"prefac":11,"principl":1,"privaci":1,"profession":0,"profit":2,"protect":1,"provinci":[0,9],"qpp":12,"quebec":12,"question":[0,1,2,9,14],"qu\u00e9bec":9,"rate":12,"recap":10,"recommend":[],"record":6,"refer":13,"regul":0,"relationship":2,"requir":9,"respons":2,"return":3,"revenu":1,"review":[0,1,2,9,14],"right":1,"risk":2,"sage50":9,"salari":[],"sampl":9,"self":[],"servic":[1,2],"set":[],"sin":1,"skill":0,"social":1,"specifi":[],"stakehold":0,"standard":[0,1],"statist":1,"structur":[],"subcontract":2,"summari":[1,2],"tabl":[],"tax":[1,3,9],"td1":[3,9],"technic":0,"terminologi":15,"territori":[0,9],"titl":[],"tool":2,"tp":9,"type":2,"union":9,"up":[],"v":[0,2,9],"what":[],"who":6,"work":2,"wsib":[]}})
\ No newline at end of file
+Search.setIndex({"alltitles":{"ABOUT THE AUTHOR":[[4,null],[8,null]],"Accounting Recap":[[10,"accounting-recap"]],"Allowances":[[5,"allowances"]],"Authorization for Hiring":[[9,"authorization-for-hiring"]],"Behavioural and Ethical Standards":[[0,"behavioural-and-ethical-standards"]],"Benefit Enrollment Forms":[[9,"benefit-enrollment-forms"]],"Benefits":[[5,"benefits"]],"CALCULATING NET EARNINGS":[[5,null]],"CANADA / QUEBEC PENSION PLAN (CPP / QPP)":[[12,"canada-quebec-pension-plan-cpp-qpp"],[12,"id1"]],"CPP2 CONTRIBUTION RATES MAXIMUMS":[[12,"cpp2-contribution-rates-maximums"]],"CPP2 Contribution Rates Maximums":[[12,"id2"]],"Canada Pension Plan":[[6,null]],"Canada Pension Plan (CPP)":[[1,"canada-pension-plan-cpp"]],"Canadian Human Rights Act":[[1,"canadian-human-rights-act"]],"Confidentiality Agreement":[[9,"confidentiality-agreement"]],"Consent":[[1,"consent"]],"Content Review":[[0,"content-review"]],"Content Review Highlights":[[9,"content-review-highlights"]],"Contract for Service (Subcontracting)":[[2,"contract-for-service-subcontracting"]],"Contract of Service (Employment)":[[2,"contract-of-service-employment"]],"Control":[[2,"control"]],"EMPLOYEE vs. INDEPENDENT CONTRACTOR":[[2,null]],"EXAMPLE":[[1,null],[1,null]],"Employment Equity Act":[[1,"employment-equity-act"]],"Employment Income":[[5,"employment-income"]],"Employment Insurance":[[6,"employment-insurance"]],"Employment Insurance (EI)":[[1,"employment-insurance-ei"]],"Employment and Social Development Canada (ESDC)":[[1,"employment-and-social-development-canada-esdc"]],"Entering Employee Information into Sage50":[[9,"entering-employee-information-into-sage50"]],"Errors and Errata":[[7,null]],"Example Evaluations":[[9,"example-evaluations"]],"Exceptions to Consent Requirement":[[1,"exceptions-to-consent-requirement"]],"Expenses":[[5,"expenses"]],"External Stakeholders":[[0,"external-stakeholders"]],"Factors Determining the Type of Contract":[[2,"factors-determining-the-type-of-contract"]],"Federal Government":[[0,"federal-government"]],"Financial Risk":[[2,"financial-risk"]],"Glossary":[[8,"glossary"]],"Government Stakeholders":[[0,"government-stakeholders"]],"INTRODUCTION TO CANADIAN PAYROLL":[[0,null]],"Income Tax":[[1,"income-tax"]],"Insurable Earnings":[[15,"insurable-earnings"]],"Internal Forms":[[9,"internal-forms"]],"Internal Stakeholders":[[0,"internal-stakeholders"]],"Journal Entries":[[10,"journal-entries"],[10,"id1"]],"Legislation vs. regulation":[[0,"legislation-vs-regulation"]],"Limitations on Use - the Social Insurance Number example":[[1,"limitations-on-use-the-social-insurance-number-example"]],"Mar. 15, 2025":[[10,"id2"]],"New Employee Information":[[14,"new-employee-information"]],"Non-Compliance Penalties":[[1,"non-compliance-penalties"]],"OBNOARDING EMPLOYEE":[[9,null]],"ONBOARDING EMPLOYEE EXERCISE":[[9,null]],"Opportunity for Profit":[[2,"opportunity-for-profit"]],"PAYROLL COMPLIANCE":[[1,null]],"PIPEDA":[[1,"pipeda"]],"PREFACE":[[11,null]],"Payroll Accounting":[[10,null]],"Payroll Content Knowledge":[[0,"payroll-content-knowledge"]],"Payroll Management Stakeholders":[[0,"payroll-management-stakeholders"]],"Payroll Objectives and Definitions":[[0,"payroll-objectives-and-definitions"]],"Payroll Stakeholders":[[0,"payroll-stakeholders"]],"Pension Benefits Standards Act":[[1,"pension-benefits-standards-act"]],"Pensionable Earnings":[[15,"pensionable-earnings"]],"Personal Privacy":[[1,"personal-privacy"]],"Personal and Professional Skills":[[0,"personal-and-professional-skills"]],"Principle 1. Accountability":[[1,"principle-1-accountability"]],"Principle 10. Challenging Compliance":[[1,"principle-10-challenging-compliance"]],"Principle 2. Identifying Purposes":[[1,"principle-2-identifying-purposes"]],"Principle 3. Consent":[[1,"principle-3-consent"]],"Principle 4. Limiting Collection":[[1,"principle-4-limiting-collection"]],"Principle 5. Limiting Use, Disclosure, and Retention":[[1,"principle-5-limiting-use-disclosure-and-retention"]],"Principle 6. Accuracy":[[1,"principle-6-accuracy"]],"Principle 7. Safeguards":[[1,"principle-7-safeguards"]],"Principle 8. Openness":[[1,"principle-8-openness"]],"Principle 9. Individual Access":[[1,"principle-9-individual-access"]],"Provincial/Territorial Governments":[[0,"provincial-territorial-governments"]],"RATES FOR 2025":[[12,null]],"REFERENCES":[[13,null]],"REVIEW QUESTIONS":[[14,null]],"Record of Employment":[[6,"record-of-employment"]],"Required Federal and Provincial/Territorial Forms":[[9,"required-federal-and-provincial-territorial-forms"]],"Responsibility for Investment and Management":[[2,"responsibility-for-investment-and-management"]],"Review Questions":[[0,"review-questions"],[1,"review-questions"],[2,"review-questions"],[9,"review-questions"]],"Review Questions (Sample)":[[9,"review-questions-sample"]],"Review Summary":[[2,"review-summary"]],"Service Canada":[[1,"service-canada"]],"Social Insurance Number (SIN)":[[1,"social-insurance-number-sin"]],"Statistics Canada":[[1,"statistics-canada"]],"Subcontracting Work or Hiring Assistants":[[2,"subcontracting-work-or-hiring-assistants"]],"Summary":[[1,"summary"]],"TD1":[[3,null]],"TD1 - 2025 Personal Tax Credits Return":[[3,"td1-2025-personal-tax-credits-return"]],"TERMINOLOGY":[[15,null]],"Tax Credits (TD1)":[[9,"tax-credits-td1"]],"Tax Credits (TP-1015.3-V - Qu\u00e9bec)":[[9,"tax-credits-tp-1015-3-v-quebec"]],"Technical Skills":[[0,"technical-skills"]],"The Canada Revenue Agency":[[1,"the-canada-revenue-agency"]],"The Employee-Employer Relationship":[[2,"the-employee-employer-relationship"]],"The Privacy Principles":[[1,"the-privacy-principles"]],"Tools and Equipment":[[2,"tools-and-equipment"]],"Union Membership":[[9,"union-membership"]],"Use and Storage of Personal Information":[[1,"use-and-storage-of-personal-information"]],"Who Must Contribute to the Canada Pension Plan":[[6,"who-must-contribute-to-the-canada-pension-plan"]]},"docnames":["1_introduction","2_compliance","3_contracts","TD1","author","compensation","cpp-and-ei","errata","index","onboarding_employee","payroll_accounting","preface","rates_2025","references","review_questions","terminology"],"envversion":{"sphinx":65,"sphinx.domains.c":3,"sphinx.domains.changeset":1,"sphinx.domains.citation":1,"sphinx.domains.cpp":9,"sphinx.domains.index":1,"sphinx.domains.javascript":3,"sphinx.domains.math":2,"sphinx.domains.python":4,"sphinx.domains.rst":2,"sphinx.domains.std":2},"filenames":["1_introduction.rst","2_compliance.rst","3_contracts.rst","TD1.rst","author.rst","compensation.rst","cpp-and-ei.rst","errata.rst","index.rst","onboarding_employee.rst","payroll_accounting.rst","preface.rst","rates_2025.rst","references.rst","review_questions.rst","terminology.rst"],"indexentries":{},"objects":{},"objnames":{},"objtypes":{},"terms":{"":[0,1,2,3,6,8,9,10,11],"00":[1,2,10],"000":3,"028":3,"04":12,"1":[2,3,10],"10":[2,3,10],"100":3,"1015":8,"1016":9,"105":3,"11":3,"12":[3,8,12],"129":3,"13":3,"134":12,"138":3,"145":12,"16":3,"177":3,"18":[1,3,6,9],"1867":0,"1917":1,"1935":1,"1940":1,"1955":1,"1962":1,"1964":1,"1966":1,"1967":1,"197":3,"1971":1,"1976":1,"1985":1,"1996":1,"2":[2,3,9],"20":[1,3],"200":[1,12],"2001":1,"2004":1,"2005":[1,8],"2008":3,"2013":1,"2020":0,"2022":8,"2025":8,"21":1,"24":12,"25":[1,6],"250":6,"26":12,"27":1,"28":[1,3],"291":12,"3":[3,8,12],"30":1,"300":12,"31":[3,12],"324":1,"35":6,"396":12,"4":[3,6,12],"400":1,"45":[1,3],"48":1,"5":[3,8,12],"50":[1,9],"500":[1,10,12],"52":12,"522":3,"53":12,"6":[3,9],"60":6,"601":3,"61":12,"65":[3,6],"66":12,"67":12,"687":3,"7":3,"70":[1,6],"709":3,"71":12,"792":12,"798":3,"8":3,"800":12,"81":12,"816":3,"83":12,"882":3,"9":[3,9],"90":1,"900":1,"95":12,"A":[1,2,6,9,14],"AND":[],"As":[0,1,2,6],"At":2,"But":1,"By":2,"FOR":8,"For":[0,1,8,9],"IT":8,"If":[1,2,3,9],"In":[0,1,2,3,6,9],"It":[0,1,2,6,9,10],"Its":6,"ON":[],"One":2,"TO":8,"The":[0,3,6,8,9,10,11],"Their":[],"Then":9,"There":[1,6],"These":[1,2,6,9,10,14],"To":[1,2,3,6,9,10],"With":8,"__methods__":0,"__requirements__":0,"ab":9,"abil":[0,2],"abl":[0,1,6,11],"about":[1,2,6],"abov":1,"abreast":[],"absolut":0,"absorb":2,"academ":8,"accept":[1,2],"access":9,"accommod":1,"accompani":[],"accomplish":2,"accord":[0,1,6],"account":[0,2,8],"accrual":[0,10],"accur":[0,1,2,6,9,10,11],"accuraci":[9,10],"achiev":[],"acknowledg":9,"across":[9,10],"act":[0,2,6,8,9,11],"action":[0,1],"activ":[0,1,2,6],"actual":[],"adapt":0,"add":[3,9],"addit":[0,1,6,9,12,13],"addition":[],"address":[1,3,9],"adher":[0,2],"adjust":9,"administ":[0,1,2,6],"administr":[0,1,2,8,9,10,11],"adopt":[1,6],"advantag":0,"advertis":2,"advic":[],"affair":[],"affect":[0,1,2],"after":1,"ag":[0,1,3,6,9],"again":0,"against":1,"agenc":[0,2,6,8,9],"agent":[],"agre":2,"agreement":[0,1,2,8],"agricultur":6,"aim":11,"alberta":[1,9],"alert":2,"alex":8,"alexand":[4,8],"align":9,"all":[0,1,2,3,6,9,10],"allow":[0,1,2,8],"almost":1,"alon":[2,9],"along":[0,1,2,6],"alreadi":9,"also":[0,1,2,3,6,9],"although":6,"alwai":[6,9],"amend":1,"ammount":12,"among":[],"amount":[0,1,2,3,6,9,10],"an":[0,1,2,3,6,9],"analysi":10,"analyt":0,"ani":[0,1,2,3,9],"annual":[0,1,2,3,9,12],"anoth":[0,1,2,3],"answer":2,"anxieti":8,"anyon":2,"anyth":[0,2],"ap":2,"appear":9,"appli":[0,1,2,3,6,9,11],"applic":[1,2,9],"approach":[0,2,9],"appropri":[1,2,3,9],"approv":[],"approxim":1,"april":1,"ar":[0,1,2,3,6,9,10,14],"arbitr":1,"architect":[],"area":[0,1,9],"aris":[2,6],"arm":1,"around":[],"arrang":[0,2],"articl":2,"ask":[1,2],"aspect":[0,1,2,10,11],"aspx":[],"assess":2,"asset":[2,10],"assign":[0,1,9],"assist":[0,1,8],"associ":[0,1,2,8,9],"assum":2,"assur":0,"attach":2,"attent":0,"audienc":[],"audit":[1,9],"auditor":[],"author":[0,1,2],"auto":[],"autom":10,"automat":9,"automot":2,"autonomi":2,"avail":[1,2,6,9],"averag":1,"avoid":1,"awar":[1,2],"b":[1,14],"back":1,"background":8,"balanc":[],"bank":[0,1,2,9],"bankruptci":1,"bargain":0,"base":[1,2,6,9],"basi":[2,9],"basic":[1,3,9,12],"bear":2,"becam":1,"becaus":[1,6],"becom":[1,2],"been":[0,1,2,6],"befor":[1,9],"began":1,"begin":[1,9],"behalf":[0,1],"behaviour":8,"being":[0,1,2,3],"belief":1,"belong":0,"benefit":[0,2,3,6,8,10],"best":[],"better":1,"between":[0,1,2,3,9],"beyond":[2,9],"bi":12,"biggest":1,"bill":1,"billion":1,"bind":[0,9],"birth":[3,9],"birthdai":1,"bn":2,"board":1,"bobkov":[4,8],"bodi":[0,1,6],"bonu":[],"bonus":[],"bookkeep":8,"born":3,"borrow":0,"both":[0,1,2,3,6,8,9],"boundari":[],"branch":0,"break":0,"bring":8,"british":[0,1],"broad":[],"broadcast":[0,2],"broader":[],"budget":[0,1],"build":[0,1,8],"built":[],"bulletin":2,"busi":[0,1,2,6,8,9,11],"c":14,"c6":1,"ca":2,"cabinet":0,"calcul":[0,1,2,3,6,8,9,11,13],"calendar":[1,2,6],"call":[1,2,6],"came":1,"can":[0,1,2,3,6,9],"canada":[0,2,3,8,9,11],"canada2":[],"canadian":[2,8,9,10],"canadianpayrol":[],"cannot":[0,1,2,3,6,9],"capit":[1,2,8],"captur":1,"card":1,"care":[1,6],"career":9,"carefulli":9,"caregiv":[3,9],"carniv":6,"carpent":[],"carpentri":2,"carri":[1,2],"carrier":[0,1,2],"carswel":2,"case":[0,1,2,3,9],"cash":6,"casual":6,"categor":2,"categori":6,"cbc":0,"cch":2,"cdnpayrol":[],"ceil":1,"celebr":9,"central":1,"certain":[0,1,2,6],"certif":3,"certifi":3,"challeng":2,"chanc":2,"chang":[0,1,2],"channel":[],"chapter":[0,1,2,6],"charact":[],"characterist":2,"charg":1,"charit":0,"chariti":[0,2],"charter":2,"check":9,"checkbox":1,"checklist":[],"chequ":[0,9],"chief":2,"child":[1,3,6],"children":[1,3,6,9],"choic":[1,14],"choos":[1,2,9],"circu":6,"circular":2,"circumst":[0,1],"citizen":1,"civil":[0,1],"claim":[3,9],"clarif":2,"clarifi":[1,6],"class":1,"classif":2,"classifi":[2,6],"clear":[1,6,8],"clearli":[0,2,9],"click":9,"client":[1,2],"clientel":8,"close":[0,9],"club":1,"cnt":[],"code":[0,1,3],"collabor":[],"collect":[0,2,6,9],"colleg":[3,8],"columbia":1,"com":[],"combin":1,"come":1,"commenc":9,"commerc":0,"commerci":1,"commiss":[1,2,11],"commission":1,"commit":[1,2],"common":[0,2,3,6,9],"commonli":[1,2],"commun":[0,1,2],"compani":[0,1,2,9],"compassion":1,"compens":[0,2,6,9,10,11],"compet":[],"competit":1,"complet":[1,2,6,9,11],"complex":8,"compli":[0,1],"complianc":[0,2,6,8,9,10,11],"compliant":[0,2,9],"compon":[0,6,10],"comprehens":[],"compulsori":6,"comput":0,"computer":11,"concept":14,"concern":[0,1,2],"conclud":[],"conclus":2,"condit":[0,2,3,6],"conduct":1,"confid":8,"confidenti":[0,1,8],"configur":9,"confirm":[1,2,9],"conflict":0,"connect":6,"conscienti":0,"consecut":6,"consent":9,"consequ":[],"consid":[0,1,2,6],"consider":2,"consist":[0,2,9],"consolid":0,"constant":[],"constantli":[],"constitut":[0,6],"construct":0,"consult":2,"consum":1,"contact":9,"contain":[1,14],"content":[2,8],"context":[1,9],"continu":[0,1,2],"contract":[0,8,9,11],"contractor":[0,8],"contractu":2,"contrast":2,"contribut":[0,1,2,8,13],"contributor":[1,6],"contributori":[6,12,13],"control":[0,1,8],"conveni":1,"convers":2,"coordin":[0,2],"copi":2,"core":[],"corpor":[0,1,2],"correct":[1,9,14],"correctli":2,"correspond":0,"cost":[0,1,2,6,10],"costli":1,"could":[1,2,3],"countri":[0,1,6],"cours":[0,1,6,14],"court":[0,1,2],"cover":[0,1,2,6,9,14],"coverag":[0,1,2,6,9],"cpp":[2,6,8,9,13],"cpp2":8,"cpt1":2,"cr":10,"cra":[0,1,2,6,9],"creat":[0,1,9],"creation":[0,1],"credit":[0,8,10],"crimin":0,"criteria":[2,6],"critic":[1,6,9,10],"crown":0,"crucial":0,"csa":1,"cultur":1,"current":1,"custom":[0,1],"cycl":[0,2,9],"d":[],"dai":[0,1,2,3,6,8],"daili":[],"damag":1,"data":[0,1,9],"databas":0,"date":[1,2,3,9],"deadlin":0,"deal":0,"death":[1,6],"debit":10,"debt":1,"decad":[],"decemb":3,"decid":2,"decis":[0,1,2],"declar":[0,9],"dedic":1,"deduct":[0,1,2,3,6,9,10,13],"deem":[],"defici":1,"defin":[2,9],"definit":[1,2,8],"degre":[2,8],"delai":1,"deleg":0,"deliv":[1,2],"deliver":2,"deliveri":[1,2],"demand":[0,2],"democrat":1,"demonstr":[],"deni":1,"dental":[1,9],"depart":[0,1,2,9],"department":0,"depend":[0,2,3,6,9],"deposit":[0,9],"describ":6,"descript":12,"design":[1,2,6,8,10,14],"desir":2,"destroi":1,"detail":[0,1,6,9],"determin":[0,1,3,6,8,9],"develop":[0,2,3,6,8],"dictat":0,"did":2,"differ":[0,1,2,3,9],"differenti":[],"diploma":8,"direct":[0,2,9],"directli":[1,2,6],"disabl":[0,1,3,6,9],"disast":6,"disclos":[1,9],"disclosur":9,"discreet":0,"discrep":[],"discret":2,"discuss":[0,1,2,6],"distinct":[0,2],"distinguish":2,"distribut":[1,10],"divers":8,"divid":[],"divis":0,"divulg":1,"do":[1,2,3,6,9],"document":[0,1,2,9,10],"doe":[1,2,3,9],"doesn":1,"dollar":1,"don":1,"donat":0,"done":[1,2],"doubl":9,"down":[],"download":1,"dr":10,"draft":1,"draw":1,"drawn":2,"drew":1,"driver":9,"due":[0,1,2,6,9],"durat":9,"dure":[1,2,6],"duti":[0,1,2],"dynam":[],"e":[2,9],"each":[0,1,2,3,9,10],"earn":[1,2,6,8,9,12,13],"eas":8,"easi":1,"easili":[],"econom":1,"economi":1,"edit":9,"educ":[0,1,3,8],"edward":[],"effect":[0,1,2],"effici":[0,2],"effort":[],"egregi":1,"ei":[2,6,8,9],"either":[0,1,2,6],"elect":[1,6],"electron":[1,2,9],"element":2,"elev":0,"elig":[3,6,9],"elimin":0,"email":0,"embrac":0,"emotion":[],"emphasi":[1,2],"emploi":[0,2,6,12],"employ":[0,3,8,9,11,12],"employe":[0,1,3,6,8,10,11,12],"employeeemploy":[],"empow":8,"en":2,"enabl":[1,2,6],"enact":0,"encompass":[],"encount":8,"encourag":0,"end":[0,1,2,3,9],"endors":2,"enforc":1,"engag":[2,6],"english":1,"enhanc":[],"enrol":[0,2,8],"ensur":[0,1,2,6,9,10],"enter":[0,1,2,3,8],"enterpris":6,"entertain":6,"entir":2,"entiti":[],"entitl":[2,9],"entri":[0,8,9],"entrust":1,"environ":0,"equal":[2,6],"equat":10,"equip":8,"equit":0,"equiti":[8,10],"equival":[1,9],"errata":8,"error":[8,9,10],"esdc":[2,8],"especi":2,"essenc":1,"essenti":[2,6,8,9,10],"establish":[0,1,2,6,9],"estat":1,"estim":[0,3],"etc":2,"ethic":[8,9],"evad":[],"evalu":[1,2,8],"evas":[],"even":[0,1,9],"event":[1,6],"eventu":1,"ever":0,"everi":[0,1,2,3],"evid":[],"evolv":[],"examin":2,"exampl":[0,2,8],"exce":[],"excel":[0,1],"except":0,"excess":1,"exchang":[0,2,6],"excis":1,"exclud":[1,6],"exclus":0,"execut":2,"exempt":[9,12],"exercis":[2,11],"exhibit":6,"exist":[0,1,2],"expect":[0,2],"expenditur":[0,1],"expens":[0,2,6,8,10],"experi":[],"expertis":8,"expiri":[1,9],"explain":[0,1,2,6],"explan":6,"explicit":[],"explor":0,"export":1,"exposit":6,"express":1,"extend":[0,2],"extens":[1,9],"extent":2,"extern":[1,2,8],"extra":9,"f":2,"face":6,"facebook":[],"facilit":0,"fact":[1,2],"factor":[0,8],"factual":0,"fail":1,"failur":1,"fair":[0,1,6],"fall":[0,2,6],"fals":[1,9],"famili":[1,6],"familiar":0,"februari":[2,9],"feder":[1,2,6,8,11],"fee":[0,2,3],"feed":0,"ferri":0,"field":[2,9],"fifti":0,"file":[1,6,9],"filer":1,"fill":[3,9],"final":[2,9],"financ":[0,1,2],"financi":[0,1,6,8,10],"fine":[0,1],"firm":8,"first":[1,2,3,6],"fish":6,"five":[0,8],"fix":[0,2],"flat":2,"flexibl":2,"flour":0,"flow":0,"focus":[6,8],"folio":2,"follow":[0,1,2,3,6,14],"forc":1,"foreign":[0,6],"foreseen":[],"forestri":6,"form":[1,2,3,6,8],"formal":9,"format":0,"forth":[],"foster":[],"found":[0,1,2,6],"foundat":[1,8],"four":[1,2],"frame":[],"framework":1,"frank":1,"fraud":0,"free":2,"french":1,"frequenc":9,"frequent":[],"fridai":2,"from":[0,1,2,3,6,8,9,11],"frozen":1,"fuel":2,"fulfil":[1,2],"full":[0,2,3,6,9],"fulli":1,"function":[0,1,8,9],"fund":[1,3,6],"fundament":[],"further":[1,2],"furthermor":[9,10],"g":[2,9],"gain":2,"gap":[],"garnish":[0,2],"gather":9,"gener":[0,1,2,6,9,10],"gift":1,"give":[0,2],"given":[1,9],"gloria":9,"go":3,"goal":[1,8],"good":[0,1],"gouv":[],"govern":[1,2,6,8,9],"government":0,"grain":0,"grandchild":3,"grant":1,"greater":[1,2,3],"greatest":1,"gross":[1,9],"group":[0,2,9],"grow":2,"growth":[],"gst":1,"guarante":[1,3],"guid":[2,6,8,9,11],"guidanc":6,"guidelin":[1,2],"ha":[0,1,2,3,6,8],"had":[1,2],"half":1,"hand":11,"handl":[0,1,2],"happi":[],"harmon":1,"have":[0,1,2,3,6,9],"he":[2,8],"health":[0,6,9],"held":[1,2,9],"help":[1,2,6,8,9,14],"helper":2,"her":[1,2],"here":3,"herself":2,"hi":[1,2,8],"high":2,"higher":2,"highlight":8,"him":2,"himself":[],"hire":[0,1,8,11],"histor":9,"hold":[1,2,9],"holidai":1,"home":9,"horticultur":6,"hospit":0,"hour":[0,1,6,9],"hourli":[2,11],"hous":9,"how":[0,1,2,6,9],"howev":[0,1,2,3,6],"hr":9,"hst":1,"html":2,"http":2,"human":[0,8,11],"hunt":6,"i":[0,1,2,3,6,9,10,14],"icon":9,"id":9,"ident":1,"identif":[1,9],"identifi":[2,6,9,11],"ii":0,"iii":0,"ill":[1,6],"illustr":6,"immedi":[],"immigr":[],"impact":[0,1,10],"impair":9,"implement":[],"impli":1,"implic":[],"import":[0,1,2,6,9],"importantli":2,"impos":[0,1],"imposit":[],"imposs":1,"impract":1,"improp":1,"improv":1,"inact":1,"inappropri":1,"incent":1,"includ":[0,1,2,3,6,9,10,11],"incom":[0,2,3,6,8,9,11],"incorpor":[0,1],"increas":[1,2],"incur":2,"independ":8,"indetermin":2,"index":8,"indic":[1,2,9],"indirectli":1,"individu":[0,2,6,11],"industri":[0,2],"infirm":[3,9],"influenc":2,"info":9,"infolin":2,"inform":[0,2,6,8],"ingrid":9,"initi":[0,1,2,3],"injur":[1,6],"input":[1,9],"inquiri":0,"insight":8,"inspect":1,"instanc":0,"instead":[2,6],"institut":[0,1,3],"instruct":[2,9],"instrument":2,"insur":[0,2,8,9,11],"integr":[1,2,9],"intend":[1,2],"intent":[2,9],"inter":0,"interact":0,"interconnect":[],"interest":[0,1],"intern":[2,8],"interperson":[],"interpret":0,"interrupt":[1,6],"intersect":11,"introduc":[0,1],"introduct":8,"invad":1,"invest":[6,8],"investig":[],"invoic":[0,2],"involv":[0,6,9,10],"irrelev":[],"is18":3,"island":[],"isn":[],"issu":[0,1,9],"issuanc":1,"item":[1,9],"its":[0,1,2,6,8],"itself":2,"jail":[],"janet":1,"januari":1,"job":[1,2,9],"johansson":9,"journal":[0,8],"judgment":[],"juli":1,"jurisdict":[0,1,2],"jurisprud":1,"just":0,"justic":0,"keen":0,"keep":[1,2,9],"kei":[2,9,10],"kept":[0,1],"know":[0,1,6,9,10],"knowingli":1,"knowledg":[1,8],"known":[1,6],"labor":2,"labour":[0,1,2],"laframbois":9,"lai":[],"landscap":[],"larg":[0,2],"larger":0,"last":[2,3],"late":1,"later":[0,1,2,3,6],"law":[0,1,2,3,6,9],"lawsuit":1,"lead":10,"learn":[0,1,6,14],"leas":2,"least":9,"leav":6,"ledger":0,"left":1,"legal":[0,1,2,6,9],"legisl":[1,2,6,8,9,11],"legislatur":[0,1],"length":[0,2],"less":[1,3,6],"let":[],"letter":[1,9],"level":[0,2,6],"levi":1,"li":2,"liabil":[9,10],"liabl":2,"licenc":[0,9],"life":[0,1,6],"lifelong":1,"like":[1,2,9],"likelihood":2,"limit":[2,9],"line":[1,3],"link":9,"linkedin":[],"liquid":1,"list":[0,1,2,6],"litig":1,"littl":1,"live":[1,3,6,9],"ll":9,"loan":1,"local":0,"locat":[1,2,6],"log":6,"long":[1,6,8],"longer":1,"look":[1,2],"loss":[1,2],"loyalti":2,"luc":9,"lumber":6,"lump":[],"m":9,"made":[0,1,2,6,9],"mai":[0,1,2,3,6,9],"mail":2,"maimum":12,"main":1,"maintain":[0,2,6,9,10],"mainten":[1,2],"major":1,"make":[0,1,2,6,11],"manag":[1,8,10,11],"mandat":[1,6],"mandatori":[6,9],"mani":[0,1,2,6],"manitoba":1,"manner":[0,1,2],"manual":2,"manufactur":[0,2],"marin":0,"market":1,"master":8,"masteri":[],"match":[1,6,9],"materi":[2,11,14],"mathemat":0,"matter":[0,1,6],"maximum":[0,1,8,13],"me":[],"mean":[0,1,2,6],"meaning":9,"meant":1,"measur":1,"mechan":[],"media":[],"medic":1,"medium":0,"meet":[0,1,2,11],"member":[0,1,2,6],"membership":[6,8],"memo":[0,2],"mental":9,"mention":1,"mere":2,"merger":2,"met":[],"method":[1,2],"meyer":9,"mid":[],"might":1,"million":1,"mind":[],"mine":[0,2],"minim":[],"minimum":[0,1,9],"ministri":1,"misclassif":[],"mission":1,"mitig":2,"mode":0,"model":1,"modest":1,"modif":[],"modul":9,"monei":[0,1],"moni":1,"monitor":[],"month":[1,3],"monthli":[6,12],"more":[0,1,2,3,6,9],"moreov":2,"morn":2,"most":[0,1,2],"move":1,"much":[1,6],"multi":0,"multipl":[0,2,6],"municip":0,"must":[0,1,2,8,9],"name":[3,9],"nation":[0,8],"natur":[0,2,6],"navig":[0,9,11],"nearli":[],"necessari":[0,1,2,9],"need":[0,1,6,8,9],"neglect":[],"neglig":1,"negoti":[0,2],"neither":[0,1],"net":[0,3,8,9,11],"network":1,"new":[0,1,2,6,8,9],"newborn":[1,6],"newli":6,"newslett":[],"next":[1,2],"non":[0,6,8,11],"nor":[0,1],"normal":2,"northern":1,"note":[0,1,6],"notic":1,"notif":2,"now":1,"npw":0,"number":[0,2,3,8,9],"numer":[],"o":[],"oa":1,"object":[1,2,6,8],"oblig":[0,1,2,6,11],"obnoard":8,"observ":0,"obtain":[1,2,9],"occup":[0,2],"occur":[],"occurr":1,"offer":[0,2,6,8,9],"offic":[0,1,2],"offici":[0,9],"often":[0,1,2,6,8],"old":[0,1,3],"older":3,"onboard":[],"onc":[1,2,9],"one":[0,1,2,3,6,9,14],"ongo":2,"onli":[0,1,2,3,6,9],"onlin":[2,13],"ontario":1,"opc":1,"open":[],"oper":[0,1,2,6,8],"opportun":[1,8],"option":[1,3,6],"order":[0,1,2,6],"organ":[0,1,2,6,10],"organiz":[0,9],"orient":[],"origin":[1,2,9],"orphan":1,"other":[0,1,2,3,6,9,10],"out":[1,2,3,9],"outcom":[0,1,2],"outlin":[0,1,6,9],"output":0,"outset":[],"outsid":[2,9],"outsourc":[0,2],"outstand":1,"over":[0,1,2],"overal":[2,9],"overclaim":9,"overhead":2,"overli":1,"overpay":1,"overse":[1,2],"oversight":2,"overtim":0,"overview":[],"ow":[1,3],"own":[1,2,6,8],"ownership":2,"p":2,"pace":1,"packag":9,"pai":[0,1,2,3,6,9,11],"paid":[0,1,2,6,9],"paint":2,"painter":[],"parad":6,"parent":[1,3,9],"parliament":[0,1],"part":[0,1,2,3,9,10],"parti":[0,1,2],"partial":3,"particip":[0,1,2,6],"particular":[1,2],"particularli":[1,2],"partner":[1,3,6,9],"pass":1,"past":8,"payabl":[0,1,2,10],"payer":[2,3],"payment":[0,1,2,3,6,9,11],"payrol":[2,6,8,9,11,13],"peac":0,"penalti":[0,8,9],"penitentiari":0,"pension":[0,2,3,8,9,11],"peopl":[1,2,6],"per":3,"percent":[0,6],"percentag":1,"percept":0,"perform":[0,1,2,8],"period":[1,2,6,9,10],"perman":[1,2],"permiss":1,"permit":[1,9],"perpetu":6,"person":[2,6,8,9],"personnel":0,"perspect":0,"phone":2,"physic":9,"piec":0,"pier":[],"pipeda":[8,9],"pivot":[6,9],"place":[0,1,2],"placehold":[],"plai":[2,6,9],"plan":[0,2,3,8,9,11],"pleas":2,"plu":[1,3],"point":9,"polici":[0,1],"popul":1,"portal":[],"portion":[1,6],"posit":[0,1,2,9],"possess":1,"possibl":[0,1],"possibli":9,"post":[0,2],"postal":[0,3],"potenti":[0,2],"poverti":6,"power":0,"practic":[1,2,8,11],"practition":[0,1,2],"preced":[],"precis":[],"prefac":[],"prefer":9,"pregnanc":[1,6],"pregnant":1,"premium":[0,1,2,6,9],"prepar":[0,1,2,9],"prescrib":[1,6],"presenc":2,"present":[0,1,2],"pressur":0,"prevail":0,"prevent":9,"previous":6,"price":2,"primari":[0,2,6],"princ":[],"principl":[6,8],"print":2,"prior":[1,2],"prioriti":1,"prison":0,"privaci":[0,8,9],"privat":[1,6],"privileg":1,"proactiv":[0,2],"probat":9,"problem":0,"proce":9,"procedur":[0,1,11],"process":[0,1,2,9,10,11],"produc":[0,1,2],"product":1,"profession":[2,8],"profici":0,"profil":9,"profit":[1,8],"program":[0,1,2,6,9],"prohibit":1,"project":2,"promot":[1,2],"proper":2,"properli":9,"properti":0,"proprietari":[1,9],"prospect":1,"protect":[0,1,2,6,9],"prove":1,"provid":[0,1,2,6,9],"provinc":[0,1,2,6,9],"provinci":[1,2,8,11],"provis":[0,1,6],"public":[0,1,2],"publish":[2,6],"punctual":[],"purchas":[],"purpos":[0,2,6,9],"python":8,"qc":[],"qpip":1,"qpp":[1,6,8],"qualif":6,"qualifi":1,"qualiti":[0,1],"quarterli":[],"quebec":[3,6,8,9],"question":8,"questionair":9,"quickli":[0,1],"quit":[],"qu\u00e9bec":[0,1,2,6,8,11],"qu\u00e9bec1":[],"radio":0,"rais":0,"rang":[],"rapid":[],"rate":[1,2,8,9],"rather":2,"rc4110":2,"reach":6,"read":0,"reader":8,"readi":9,"readili":[1,9],"realiz":2,"reason":[0,1],"recap":8,"receipt":[2,6],"receiv":[0,1,2,3],"receivership":1,"recent":1,"recogn":[0,1,2],"recognit":9,"recommend":2,"reconcil":0,"reconcili":[],"record":[1,8,9,10,11],"recoveri":1,"recruit":[0,1],"recur":2,"reduc":[1,10],"reduct":[1,9],"refer":[0,1,2,6,8,9],"reflect":[2,8,9,10],"refus":2,"regard":[0,1,2],"regardless":[0,2],"regiment":[],"region":8,"regist":[0,1,2,9],"registr":1,"regul":[1,2,8,10],"regular":[0,1,2,3,6,11],"regularli":6,"regulatio":[],"regulatori":9,"reimburs":2,"reinforc":14,"relat":[0,1,2,3,9,10,11],"relationship":[0,1,8],"relev":[1,2],"reli":[],"religi":[1,6],"remain":[0,1,9],"remedi":1,"remit":[0,1,2,6,9],"remitt":[0,1,6,9],"remot":9,"remuner":[0,1,2,6],"render":[],"rent":[],"rental":2,"repair":2,"repeal":1,"replac":[1,2,6],"report":[0,1,2,6,9,10],"repres":[0,1,2],"request":[0,1,2,9],"requir":[0,2,6,8],"rescu":6,"research":0,"resembl":2,"resid":[1,3,9],"residenti":9,"resourc":[0,1,2,11],"respect":[0,1],"respond":[0,9],"respons":[0,1,6,8,9,11],"restrict":9,"result":[0,1,2],"retail":[0,2],"retain":[1,2],"retent":[],"retir":[0,1,6,9],"retrait":6,"retroact":[],"return":[1,2],"revenu":[0,2,6,8,9,10],"revenuquebec":[],"review":8,"revis":[],"reward":1,"rganiz":[],"rich":8,"right":[0,2,3,8,9],"risk":[1,6,8,10],"robust":[],"roe":[6,9,11],"role":[0,2,6,9],"routin":[],"rq":[1,2,6,9],"rrsp":[0,9],"rule":[0,1,2],"run":10,"safeguard":[],"safeti":0,"sage":9,"sage50":8,"salari":[0,2,9,11],"sale":1,"same":[1,2,3,6],"sampl":[2,8],"sanction":[],"satisfact":[],"satisfi":[],"save":[0,1,6,9],"sc":[1,2],"scale":2,"scenario":[1,2,11],"schedul":2,"school":[1,9],"scientist":[],"scope":[0,9],"scrutin":2,"scrutini":[],"second":[1,13],"section":[2,3,6,9,14],"sector":[1,8],"secur":[1,2,3],"see":1,"seek":[1,6],"seeker":1,"seizur":[],"select":[2,9],"self":[0,2,6,12],"selfassess":[],"selfemploi":2,"semi":12,"send":[0,6,9],"senior":1,"sens":[0,2],"sensit":[0,1,9],"sent":2,"sentenc":[],"separ":[0,1,2,9],"seri":[1,2,10],"seriou":6,"serious":1,"serv":[0,1,2],"servant":0,"servic":[0,6,8,9],"set":[1,2,9],"setup":9,"seven":6,"sever":9,"shall":1,"shape":[],"share":[0,1,2,3,9],"she":2,"ship":0,"should":[0,1,2,6,9],"show":2,"sick":1,"side":0,"sigma":10,"sign":9,"signal":2,"signatur":9,"signifi":[2,9],"signific":[1,2,6,9],"significantli":[],"similar":[2,6],"similarli":[],"simultan":2,"sin":[8,9],"sinc":1,"singl":9,"site":2,"situat":[1,2],"size":0,"ski":1,"skill":[1,6,8],"slip":[1,2,9],"small":0,"smooth":[],"so":[1,3],"social":[2,3,6,8,9],"societi":1,"softwar":[0,2,11],"sole":0,"solicitor":1,"solid":[1,8],"solut":0,"solv":0,"some":[0,1,2],"sometim":[],"sooner":[],"sort":[],"sound":0,"sourc":[0,1,2,3,9],"space":2,"span":8,"special":[2,6],"specialist":[],"specif":[0,1,2,6,8,11],"specifi":[0,2],"spirit":1,"spous":[1,3,6,9],"spreadsheet":0,"staff":[0,2,9],"stage":0,"stai":[],"stakehold":[1,2,8],"stand":8,"standard":[2,8,9,10,11],"start":9,"state":[1,2],"statement":[1,9,10],"statist":8,"statu":[1,2,9],"statut":[0,1,6],"statutori":[0,1,2,6,9],"step":[2,9],"still":[1,9],"stipul":2,"sto":2,"stop":[1,6],"storag":[],"store":[1,2,9],"strategi":1,"strict":9,"strictli":[],"strong":[],"stronger":1,"structur":[0,2,6],"stub":9,"student":[1,3,11],"studi":[8,11],"subcontract":8,"subject":[1,2,6],"submiss":2,"submit":[0,1,2,6],"subordin":2,"subparagraph":1,"subscrib":2,"subsequ":1,"substanti":2,"substitut":2,"success":1,"successfulli":8,"suffer":[],"suffici":2,"suggest":2,"sum":[],"summar":9,"summari":8,"supervis":2,"supervisor":[2,9],"supplement":[1,3],"supplementari":[1,6],"suppli":2,"support":[0,1,2,3,6,9],"sure":[1,9],"survei":[0,2],"surveyor":[],"surviv":1,"survivor":[0,1,6],"swift":[],"sy":8,"system":[0,1,9,10],"systemat":10,"t":[0,1],"t1213":9,"t2201":3,"t4":[1,2,9],"t4001":6,"t4a":1,"tab":9,"tabl":9,"tact":0,"tailor":[],"take":[0,1,2,6],"taken":[1,2,6],"talent":1,"task":[0,2],"tax":[0,2,6,8,10,11],"taxabl":[0,1],"taxat":[0,1],"taxpay":1,"td1":8,"teacher":6,"team":[],"technic":[2,8],"technologi":0,"telecommun":1,"televis":0,"templat":[],"temporari":[1,6],"ten":[0,1],"tend":6,"term":[0,1,2,6],"termin":[0,1,2,11],"terminologi":[0,8],"territori":[1,2,8],"test":14,"text":10,"than":[1,2,3,6,9],"thei":[0,1,2,6,10],"them":[1,2,9],"therebi":1,"therefor":[0,1,6],"thi":[0,1,2,3,6,8,9,11,14],"think":2,"third":[0,1,2],"thirti":0,"thorough":[],"those":[0,1,2,6],"three":[0,1,2,6,9],"through":[0,1,2,6,9,11],"throughout":[1,2,3,6],"thu":0,"ti":[],"time":[0,1,2,3,9],"timefram":[2,9],"timelin":[2,6],"titl":[],"todai":1,"togeth":[1,2,6],"tom":2,"too":1,"tool":8,"topic":6,"total":[1,2,3,9,10],"touch":1,"tp":8,"track":[1,6],"trade":[0,2,6],"tradit":2,"trail":[],"train":2,"trait":[],"transact":[1,10],"transfer":[0,1,3,9],"transit":1,"transpar":[],"transport":[0,1,2],"trap":6,"travel":2,"trigger":[],"true":[1,9,10],"truli":2,"truncat":[],"trust":1,"trustworthi":0,"tuition":[3,9],"turn":6,"twitter":[],"two":[0,1,2,3,6,9],"type":[0,1,6,8,9],"typic":[2,9],"u":10,"ui":1,"ultim":2,"uncertainti":2,"under":[0,1,2,3,6,9],"underscor":6,"understand":[0,1,2,14],"undertak":[0,1],"unemploi":[1,6],"unemploy":1,"unforeseen":2,"union":[0,1,2,8],"univers":3,"unless":[0,1],"unpaid":1,"unreimburs":2,"unsur":[],"unus":3,"up":[1,2,9],"updat":2,"upgrad":1,"uphold":[],"upon":[1,6],"upto":2,"uranium":[0,2],"us":[0,2,3,6,9,11],"usag":[],"usual":[2,6,9],"util":2,"v":8,"vacat":0,"valid":[1,2,9],"valu":[],"vari":[],"variabl":8,"variat":[],"varieti":[],"variou":[0,1,10],"vehicl":6,"vendor":[0,2,9],"verbal":[0,1,2],"veri":0,"verifi":[2,9],"vers":[],"version":9,"vest":[],"via":9,"view":[],"vigil":[],"violat":1,"visit":[],"vital":1,"void":9,"volum":2,"voluntari":1,"voluntarili":1,"vow":6,"w":3,"wa":[1,2,6,9],"wage":[0,1,2,9,10],"wai":2,"walk":9,"want":[1,9],"war":1,"we":[0,2,10],"web":1,"websit":[1,2],"week":0,"weekli":[2,12],"weigh":2,"weight":2,"well":[0,1,2,9],"were":[3,6],"what":[0,1,2,6,9],"when":[0,1,2,6,9],"where":[0,1,2,6],"wherea":[],"wherebi":2,"whether":[0,1,2,6],"which":[0,1,2,6,9,10,14],"whichev":3,"while":[0,1,2,6,8],"who":[0,1,2,3,8],"whole":1,"wholesal":0,"whom":2,"whose":[0,3],"why":[1,2],"wide":[],"wil":1,"willing":0,"window":9,"wish":[],"withdraw":1,"withheld":[0,1,2,6],"withhold":[1,2,6,9,10],"within":[0,1,2,6,9],"without":[1,2,9],"wizard":9,"word":[0,1],"work":[0,1,6,8,9],"worker":[0,1,2,6,11],"workforc":[0,1],"workplac":[6,9],"worksheet":3,"workspac":2,"world":1,"would":[0,1,2,6],"write":[1,2],"written":[0,1,2],"www":2,"x":1,"year":[0,1,2,3,6,8,9],"yearli":12,"yet":0,"you":[0,1,2,3,6,9],"your":[1,2,3,14],"youth":1},"titles":["1. INTRODUCTION TO CANADIAN PAYROLL","2. PAYROLL COMPLIANCE","3. EMPLOYEE vs. INDEPENDENT CONTRACTOR","TD1","ABOUT THE AUTHOR","7. CALCULATING NET EARNINGS","4. Canada Pension Plan","14. Errors and Errata","ABOUT THE AUTHOR","8. OBNOARDING EMPLOYEE","9. Payroll Accounting","1. PREFACE","12. RATES FOR 2025","13. REFERENCES","10. REVIEW QUESTIONS","11. TERMINOLOGY"],"titleterms":{"":[],"1":1,"10":1,"1015":9,"15":10,"2":1,"2025":[3,10,12],"3":[1,9],"4":1,"5":1,"6":1,"7":1,"8":1,"9":1,"AND":[],"FOR":12,"THE":[4,8],"TO":0,"The":[1,2],"To":[],"about":[4,8],"access":1,"account":[1,10],"accrual":[],"accuraci":1,"act":1,"administr":[],"agenc":1,"agreement":9,"allow":5,"allowancesm":[],"annual":[],"ar":[],"assess":[],"assist":2,"author":[4,8,9],"behaviour":0,"benefit":[1,5,9],"calcul":5,"canada":[1,6,12],"canadian":[0,1],"challeng":1,"collect":1,"commiss":[],"compens":[],"complianc":1,"confidenti":9,"consent":1,"content":[0,9],"contract":2,"contractor":2,"contribut":[6,12],"control":2,"cours":[],"cpp":[1,12],"cpp2":12,"credit":[3,9],"deduct":[],"definit":0,"detail":[],"determin":2,"develop":1,"disclosur":1,"document":[],"earn":[5,15],"ei":1,"electron":[],"employ":[1,2,5,6],"employe":[2,9,14],"enrol":9,"enter":9,"entri":10,"equip":2,"equiti":1,"errata":7,"error":7,"esdc":1,"ethic":0,"evalu":9,"exampl":[1,9],"except":1,"exercis":9,"expens":5,"extern":0,"factor":2,"feder":[0,9],"financi":2,"form":9,"framework":[],"function":[],"glossari":8,"govern":0,"highlight":9,"hire":[2,9],"human":1,"identifi":1,"incom":[1,5],"independ":2,"individu":1,"inform":[1,9,14],"insur":[1,6,15],"intern":[0,9],"introduct":0,"invest":2,"journal":10,"knowledg":0,"learn":[],"legal":[],"legisl":0,"limit":1,"manag":[0,2],"mar":10,"materi":[],"maximum":12,"membership":9,"must":6,"net":5,"new":14,"non":1,"number":1,"object":0,"obnoard":9,"onboard":9,"open":1,"opportun":2,"other":[],"outcom":[],"overview":[],"pai":[],"payrol":[0,1,10],"penalti":1,"pension":[1,6,12,15],"perdon":[],"period":[],"person":[0,1,3],"pipeda":1,"plan":[1,6,12],"prefac":11,"principl":1,"privaci":1,"profession":0,"profit":2,"protect":[],"provinci":[0,9],"purpos":1,"qpp":12,"quebec":12,"question":[0,1,2,9,14],"qu\u00e9bec":9,"rate":12,"recap":10,"recommend":[],"record":6,"refer":13,"regul":0,"relationship":2,"requir":[1,9],"respons":2,"retent":1,"return":3,"revenu":1,"review":[0,1,2,9,14],"right":1,"risk":2,"safeguard":1,"sage50":9,"salari":[],"sampl":9,"self":[],"servic":[1,2],"set":[],"sin":1,"skill":0,"social":1,"specifi":[],"stakehold":0,"standard":[0,1],"statist":1,"storag":1,"structur":[],"subcontract":2,"summari":[1,2],"tabl":[],"tax":[1,3,9],"td1":[3,9],"technic":0,"terminologi":15,"territori":[0,9],"titl":[],"tool":2,"tp":9,"type":2,"union":9,"up":[],"us":1,"v":[0,2,9],"what":[],"who":6,"work":2,"wsib":[]}})
\ No newline at end of file
diff --git a/docs/build/simplepdf/.buildinfo b/docs/build/simplepdf/.buildinfo
index 85595ec..f163ff4 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: 764301d1f33bee9d180cae81411c038c
+config: 05adfde78bb1ac24db87a63557140a07
tags: 62a1e7829a13fc7881b6498c52484ec0
diff --git a/docs/build/simplepdf/index.html b/docs/build/simplepdf/index.html
index e7bf403..718a534 100644
--- a/docs/build/simplepdf/index.html
+++ b/docs/build/simplepdf/index.html
@@ -211,8 +211,8 @@
-
- 2.6.2. The Personal Information Protection and Electronic Documents Act (PIPEDA)
+
+ 2.6.2. PIPEDA
@@ -2024,13 +2024,19 @@ applicable statutory deductions.
Statistics Canada produces statistics that help Canadians better understand their country—its
population, resources, economy, society and culture.
-In Canada, providing statistics is a federal responsibility. As Canada’s central statistical
+
+
+ In Canada, providing statistics is a federal responsibility. As Canada’s central statistical
agency, Statistics Canada is legislated under the Statistics Act to serve this function for the
whole of Canada and each of the provinces/territories.
-Objective statistical information is vital to an open and democratic society. It provides a solid
+
+
+ Objective statistical information is vital to an open and democratic society. It provides a solid
foundation for informed decisions by elected representatives, businesses, unions and non-
profit organizations, as well as individual Canadians.
-Statistics Canada is committed to protecting the confidentiality of all information entrusted to
+
+
+ Statistics Canada is committed to protecting the confidentiality of all information entrusted to
them and to ensure that the information delivered is timely and relevant to Canadians.
@@ -2046,8 +2052,10 @@ them and to ensure that the information delivered is timely and relevant to Cana
limits on the collection, use or disclosure of personal information. Private sector privacy laws
in Canada currently only cover the employee personal information of employees that work
for federally regulated companies or who are located in one of the four provinces with
-provincial private sector privacy laws: Alberta, British Columbia, Manitoba and Québec1.
-Public sector employees have some privacy protection under all jurisdictions except Ontario
+provincial private sector privacy laws: Alberta, British Columbia, Manitoba and Québec.
+
+
+ Public sector employees have some privacy protection under all jurisdictions except Ontario
which excludes employee information from its public sector privacy legislation. Employees
who are covered by a collective agreement also have statutory privacy protection based on
arbitral jurisprudence and their particular collective agreement. Therefore, approximately
@@ -2055,10 +2063,14 @@ half of workers in Canada have privacy rights backed by legislation, while the r
50% of the country’s more than 20 million or so workers have privacy rights that are either
voluntarily set in place by employers who have developed employee privacy codes or have
privacy rights because they have a collective agreement in place.
-Employers should also be aware that egregious violations of privacy may open them up to
+
+
+ Employers should also be aware that egregious violations of privacy may open them up to
civil damages, including class action lawsuits. Legislatures and the courts are recognizing
privacy rights and providing opportunities for civil remedies.
-In drawing up its legislation for the protection of personal information, the Canadian
+
+
+ In drawing up its legislation for the protection of personal information, the Canadian
government based its privacy provisions on a set of guidelines that had been developed by
the Canadian Standards Association in its Model Code for the Protection of Personal
Information.
@@ -2075,40 +2087,120 @@ Information.
developed with input from organizations, governments, consumer associations and other
privacy stakeholders. They are incorporated in Federal private sector privacy legislation and
have become the generally accepted framework for evaluating privacy processes and systems
-in Canada2.
-Principle 1. Accountability
-An organization is responsible for personal information under its control and shall designate
+in Canada.
+
+
+
+ Principle 1. Accountability
+
+
+
+ An organization is responsible for personal information under its control and shall designate
an individual or individuals to be accountable for the organization’s compliance with the
following principles.
-Principle 2. Identifying Purposes
-The purposes for which personal information is collected shall be identified by the
+
+
+
+
+ Principle 2. Identifying Purposes
+
+
+
+ The purposes for which personal information is collected shall be identified by the
organization at or before the time the information is collected.
-Principle 3. Consent
-The knowledge and consent of the individual are required for the collection, use, or
+
+
+
+
+ Principle 3. Consent
+
+
+
+ The knowledge and consent of the individual are required for the collection, use, or
disclosure of personal information, except where inappropriate. Note: In certain
circumstances, personal information can be collected, used, or disclosed without the
knowledge and consent of the individual. For example, legal, medical, or security reasons
may make it impossible or impractical to seek consent.
-Principle 4. Limiting Collection
-The collection of personal information shall be limited to that which is necessary for the
+
+
+
+
+ Principle 4. Limiting Collection
+
+
+
+ The collection of personal information shall be limited to that which is necessary for the
purposes identified by the organization. Information shall be collected by fair and lawful
means.
-Principle 5. Limiting Use, Disclosure, and Retention
-Personal information shall not be used or disclosed for purposes other than those for which it
+
+
+
+
+ Principle 5. Limiting Use, Disclosure, and Retention
+
+
+
+ Personal information shall not be used or disclosed for purposes other than those for which it
was collected, except with the consent of the individual or as required by law. Personal
information shall be retained only as long as is necessary for the fulfillment of those
purposes.
-Principle 6. Accuracy
-Personal information shall be as accurate, complete, and up-to-date as is necessary for the
+
+
+
+
+ Principle 6. Accuracy
+
+
+
+ Personal information shall be as accurate, complete, and up-to-date as is necessary for the
purposes for which it is to be used.
-Principle 7. Safeguards
-Personal information shall be protected by security safeguards appropriate to the sensitivity
+
+
+
+
+ Principle 7. Safeguards
+
+
+
+ Personal information shall be protected by security safeguards appropriate to the sensitivity
of the information.
-Principle 8. Openness
-An organization shall make readily available to individuals specific information about its
+
+
+
+
+ Principle 8. Openness
+
+
+
+ An organization shall make readily available to individuals specific information about its
policies and practices relating to the management of personal information.
-Principle 9. Individual Access
-Upon request, an individual shall be informed of the existence, use and disclosure of his or
+
+
+
+
+ Principle 9. Individual Access
+
+
+
+ Upon request, an individual shall be informed of the existence, use and disclosure of his or
her personal information and shall be given access to that information. An individual shall be
able to challenge the accuracy and completeness of the information and have it amended as
appropriate. In certain situations, an organization may not be able to provide access to all the
@@ -2118,7 +2210,8 @@ individual upon request. Exceptions may include information that is prohibitivel
provide, information that contains references to other individuals, information that cannot be
disclosed for legal, security, or commercial proprietary reasons, and information that is
subject to solicitor-client or litigation privilege.
-
+
+
Principle 10. Challenging Compliance
@@ -2133,10 +2226,10 @@ compliance.
-
+
- The Personal Information Protection and Electronic Documents Act (PIPEDA)
-
@@ -2183,80 +2276,87 @@ person where the information is necessary for the creation, maintenance, and ter
the employment relationship. It is, however, the case that the employer will provide notice to
the employee so that they are knowledgeable with respect to the information that the
employer collects, uses, and discloses.
-This notice should be provided to prospective employees as part of the recruitment process
+
+
+ This notice should be provided to prospective employees as part of the recruitment process
and also as part of the on-boarding process. In addition, if there are changes to personal data
practices for employee information, employees should be informed about such changes in a
timely manner.
-
-
+
-
-
- According to PIPEDA, employers must obtain an employee’s consent before they collect
+
+
+
+ According to PIPEDA, employers must obtain an employee’s consent before they collect
personal information where that information is not required for the employment relationship.
Further, the information collected must be for a specific purpose and must be destroyed once
that purpose is no longer valid.
-
-
- There are two forms of consent that can be obtained from an employee - expressed and
+
+
+ There are two forms of consent that can be obtained from an employee - expressed and
implied:
-
-
-
- Expressed consent
-
- should be used for particularly sensitive employee information such as
+
+
+
+ Expressed consent
+
+ should be used for particularly sensitive employee information such as
might be asked for in the case of a voluntary employee assistance program.
-
-
-
- Implied consent
-
- means the employee is considered to have consented indirectly. An
+
+
+
+ Implied consent
+
+ means the employee is considered to have consented indirectly. An
example of implied consent is when an employee completes a form for an employer provided
but optional service such as a
-
- social club
-
- for birthday gifts and notices. Participating in this
+
+ social club
+
+ for birthday gifts and notices. Participating in this
club is not required for the employment relationship so consent is required. But the
information requested, and the context is not overly sensitive so consent for the collection
and use of employee data may be implied by the fact that the employee completed the
voluntary form. It doesn’t need an “I consent” checkbox.
-
-
- In essence, the more sensitive the information, the more one should use express written
+
+
+ In essence, the more sensitive the information, the more one should use express written
consent, which outlines in detail the specific purpose for which an employer is using the
information. It is critical for those working in payroll to be aware of the requirements of
privacy legislation that applies to their employees and to have the necessary procedures in
place to comply with the legislation. If an employee chooses not to disclose the information
and is not required to do so by law, an employer cannot force an employee to divulge it.
-
-
-
+
+
+
+
Exceptions to Consent Requirement
-
-
-
- Subparagraph 7(3) of the Personal Information Protection and Electronic Documents Act
+
+
+
+ Subparagraph 7(3) of the Personal Information Protection and Electronic Documents Act
(Bill C6) allows an employer to disclose personal information without the knowledge or
consent of the individual if the disclosure is made to a government institution which has
identified its lawful authority, and if the disclosure is for the purpose of administering any
law of Canada.
-
-
- PIPEDA permits federal government agencies such as the CRA, ESDC, Service Canada and
+
+
+ PIPEDA permits federal government agencies such as the CRA, ESDC, Service Canada and
provincial/territorial Ministries of Labour to obtain personal employee information needed to
administer programs or benefits, or to perform an audit. Legislation specifically provides
these government bodies with the right to request personal employee information and inspect
certain records and documents. As a result, the employer does not need to obtain the
employee’s permission to provide the information.
-
-
- In addition to disclosures to government that are mandated by legislation and in relation to
+
+
+ In addition to disclosures to government that are mandated by legislation and in relation to
employment, subparagraph 7.3 of PIPEDA states that an employer that is regulated by
federal labour codes can “…collect, use and disclose personal information without the consent of the individual if
(a) the collection, use or disclosure is necessary to establish, manage or terminate an
@@ -2264,50 +2364,65 @@ employment relationship between the federal work, undertaking or business and th
individual; and
(b) the federal work, undertaking or business has informed the individual that the personal
information will be or may be collected, used or disclosed for those purposes”.
-
-
- Use and Storage of Personal Information
-According to PIPEDA, organizations can only use information for the purpose for which it
+
+
+
+
+
+ Limitations on Use - the Social Insurance Number example
+
+
+
+ The purpose of a social insurance number (SIN) is to identify an individual for specific
government programs. This information may not be collected, stored, used or disclosed for
any other purpose without the employee’s consent. Where the SIN is to be used for purposes
of identification, an organization must provide a convenient method for the employee to
withdraw his/her consent for that use at any time.
-
-
- Employers are authorized to collect a SIN from employees in order to produce Records of
+
+
+ Employers are authorized to collect a SIN from employees in order to produce Records of
Employment and income tax information slips. Unless the employee has provided a SIN for
another specific use, and has consented to that specific use in writing, an employer could be
subject to fines for each improper use of that number.
-
-
- As a general rule, an employer may not communicate the number to a third party without the
+
+
+ As a general rule, an employer may not communicate the number to a third party without the
employee’s specific consent to do so. Exceptions are cases in which it is the employer’s
obligation to report an employee’s SIN to RQ, CRA, ESDC or Service Canada.
-
-
- The SIN should not be used on pay statements or communicated to unions or benefit carriers.
+
+
+ The SIN should not be used on pay statements or communicated to unions or benefit carriers.
They should not be used as an identifier by any organization other than the government
agencies mentioned above, unless the employee provides written consent to do so.
-
+
+