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rates 2025
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docs/build/latex/Payroll-Administration_2025.tex
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404
docs/build/latex/Payroll-Administration_2025.tex
vendored
@@ -98,6 +98,29 @@ Python 3.12.3
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\chapter{INTRODUCTION}
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\label{\detokenize{introduction:introduction}}\label{\detokenize{introduction::doc}}
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\sphinxAtStartPar
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In this course you’ll learn about the various government agencies and legislation that impact payroll
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from both the employer’s and the employee’s perspective. Moreover, you’ll learn the information
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and processes necessary to produce payroll at the employee level.
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\sphinxAtStartPar
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The objective of the payroll function is to pay employees \sphinxstylestrong{accurately and on time} while remaining
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compliant with legislation across a full annual payroll cycle. In this course, you’ll cover:
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\begin{itemize}
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\item {}
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\sphinxAtStartPar
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Payroll’s responsibilities from hiring through to termination.
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\item {}
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\sphinxAtStartPar
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Payroll compliance legislation in practical scenarios.
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\item {}
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\sphinxAtStartPar
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Individual pay calculation process.
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\end{itemize}
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\section{Payroll Legal Framework}
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\label{\detokenize{introduction:payroll-legal-framework}}
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@@ -172,6 +195,387 @@ c. Choice C
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\sphinxstepscope
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\chapter{OBNOARDING EMPLOYEE}
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\label{\detokenize{onboarding_employee:obnoarding-employee}}\label{\detokenize{onboarding_employee::doc}}
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\section{Employment Standards Requirements}
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\label{\detokenize{onboarding_employee:employment-standards-requirements}}
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\sphinxAtStartPar
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Each province/territory, as well as the federal government, sets minimum employment standards, including:
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\begin{itemize}
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\item {}
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\sphinxAtStartPar
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Minimum wage
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\item {}
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\sphinxAtStartPar
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Minimum age (may also be governed by other legislation)
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\item {}
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\sphinxAtStartPar
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Required pay statement information:
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\sphinxhyphen{} Employee name
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\sphinxhyphen{} Pay period date
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\sphinxhyphen{} Rates of pay and hours worked
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\sphinxhyphen{} Gross earnings
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\sphinxhyphen{} Itemized deductions
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\sphinxhyphen{} Net pay
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\end{itemize}
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\section{Internal Forms}
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\label{\detokenize{onboarding_employee:internal-forms}}
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\sphinxAtStartPar
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Typical commencement package forms include:
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\begin{itemize}
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\item {}
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\sphinxAtStartPar
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Authorization for hiring
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\item {}
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\sphinxAtStartPar
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Direct deposit agreement
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\item {}
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\sphinxAtStartPar
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Union membership application
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\item {}
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\sphinxAtStartPar
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Benefits enrollment (e.g., health/dental, pension)
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\item {}
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\sphinxAtStartPar
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Confidentiality agreement
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\end{itemize}
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\subsection{Authorization for Hiring}
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\label{\detokenize{onboarding_employee:authorization-for-hiring}}
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\sphinxAtStartPar
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This internal document includes:
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\begin{itemize}
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\item {}
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\sphinxAtStartPar
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New employee’s basic info
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\item {}
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\sphinxAtStartPar
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Start date, department, salary
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\item {}
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\sphinxAtStartPar
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Probation details
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\item {}
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\sphinxAtStartPar
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Hiring authority’s signature
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\end{itemize}
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\sphinxAtStartPar
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\sphinxstylestrong{Important:} Employer must obtain a valid SIN. A SIN starting with 9 must have a valid expiry date and associated work permit.
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\subsection{Union Membership}
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\label{\detokenize{onboarding_employee:union-membership}}
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\sphinxAtStartPar
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For unionized workplaces:
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\begin{itemize}
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\item {}
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\sphinxAtStartPar
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Union dues are deducted
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\item {}
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\sphinxAtStartPar
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Employees sign authorization for deduction
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\item {}
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\sphinxAtStartPar
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Exemptions may apply, but dues equivalent still required
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\end{itemize}
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\subsection{Benefit Enrollment Forms}
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\label{\detokenize{onboarding_employee:benefit-enrollment-forms}}
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\sphinxAtStartPar
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Forms cover group insurance and pension plans:
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\begin{itemize}
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\item {}
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\sphinxAtStartPar
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Employee indicates coverage type
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\item {}
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\sphinxAtStartPar
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Signatures authorize payroll deductions
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\end{itemize}
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\subsection{Confidentiality Agreement}
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\label{\detokenize{onboarding_employee:confidentiality-agreement}}
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\sphinxAtStartPar
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A legally binding agreement protecting sensitive company info:
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\begin{itemize}
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\item {}
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\sphinxAtStartPar
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Defines proprietary data
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\item {}
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\sphinxAtStartPar
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Outlines responsibilities, penalties, and timeframe
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\end{itemize}
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\section{Required Federal and Provincial/Territorial Forms}
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\label{\detokenize{onboarding_employee:required-federal-and-provincial-territorial-forms}}
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\sphinxAtStartPar
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\sphinxstylestrong{Purpose:} Determine correct income tax withholdings.
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\sphinxAtStartPar
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Forms:
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\begin{itemize}
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\item {}
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\sphinxAtStartPar
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TD1 (federal)
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\item {}
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\sphinxAtStartPar
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TD1 (provincial/territorial)
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\item {}
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\sphinxAtStartPar
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Québec employees: also TP\sphinxhyphen{}1015.3\sphinxhyphen{}V
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\end{itemize}
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\sphinxAtStartPar
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\sphinxstylestrong{Provincial/territorial withholding} is based on \sphinxstyleemphasis{province of employment}, but tax liability is based on \sphinxstyleemphasis{province of residence}.
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\sphinxAtStartPar
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\sphinxstylestrong{Adjustments:}
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\begin{itemize}
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\item {}
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\sphinxAtStartPar
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Request extra withholding via TD1 or TP\sphinxhyphen{}1015.3\sphinxhyphen{}V
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\item {}
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\sphinxAtStartPar
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Request reduction using CRA Form T1213 or RQ Form TP\sphinxhyphen{}1016\sphinxhyphen{}V
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\end{itemize}
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\sphinxAtStartPar
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Essential Info on All Forms:
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\begin{itemize}
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\item {}
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\sphinxAtStartPar
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Employee name
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\item {}
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\sphinxAtStartPar
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Date of birth
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\item {}
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\sphinxAtStartPar
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Social Insurance Number
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\end{itemize}
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\subsection{Tax Credits (TD1)}
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\label{\detokenize{onboarding_employee:tax-credits-td1}}\begin{enumerate}
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\sphinxsetlistlabels{\arabic}{enumi}{enumii}{}{.}%
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\item {}
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\sphinxAtStartPar
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Basic personal amount
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\item {}
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\sphinxAtStartPar
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Canada caregiver (infirm children)
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\item {}
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\sphinxAtStartPar
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Age amount
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\item {}
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\sphinxAtStartPar
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Pension income
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\item {}
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\sphinxAtStartPar
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Tuition
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\item {}
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\sphinxAtStartPar
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Disability
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\item {}
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\sphinxAtStartPar
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Spouse/common\sphinxhyphen{}law partner amount
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\item {}
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\sphinxAtStartPar
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Eligible dependant
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\item {}
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\sphinxAtStartPar
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Caregiver for infirm spouse or dependant
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\item {}
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\sphinxAtStartPar
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Caregiver for dependant age 18+
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\item {}
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\sphinxAtStartPar
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Transfers from spouse
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\item {}
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\sphinxAtStartPar
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Transfers from dependant
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\item {}
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\sphinxAtStartPar
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Total
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\end{enumerate}
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\sphinxAtStartPar
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Additional Instructions:
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\begin{itemize}
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\item {}
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\sphinxAtStartPar
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Fill out TD1 only if claiming more than basic credit
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\item {}
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\sphinxAtStartPar
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Québec employees must always complete TP\sphinxhyphen{}1015.3\sphinxhyphen{}V
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\end{itemize}
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\subsection{Tax Credits (TP\sphinxhyphen{}1015.3\sphinxhyphen{}V \textendash{} Québec)}
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\label{\detokenize{onboarding_employee:tax-credits-tp-1015-3-v-quebec}}\begin{itemize}
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\item {}
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\sphinxAtStartPar
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Basic amount
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\item {}
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\sphinxAtStartPar
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Transfer from spouse
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\item {}
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\sphinxAtStartPar
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Amount for dependants
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\item {}
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\sphinxAtStartPar
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Impairment in mental/physical function
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\item {}
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\sphinxAtStartPar
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Age amount, retirement income, living alone
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\item {}
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\sphinxAtStartPar
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Career extension
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\end{itemize}
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\sphinxAtStartPar
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Deductions:
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\begin{itemize}
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\item {}
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\sphinxAtStartPar
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Remote area housing
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\item {}
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\sphinxAtStartPar
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Deductible support payments
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\end{itemize}
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\section{Content Review Highlights}
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\label{\detokenize{onboarding_employee:content-review-highlights}}\begin{itemize}
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\item {}
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\sphinxAtStartPar
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Consent is required for personal info collection
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\item {}
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\sphinxAtStartPar
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TD1 and TP\sphinxhyphen{}1015.3\sphinxhyphen{}V are used to calculate source deductions
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\item {}
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\sphinxAtStartPar
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Claim amounts may differ between federal and provincial forms
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\item {}
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\sphinxAtStartPar
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Employers must keep the forms on file (do not send to CRA/RQ)
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\end{itemize}
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\section{Review Questions (Sample)}
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\label{\detokenize{onboarding_employee:review-questions-sample}}\begin{enumerate}
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\sphinxsetlistlabels{\arabic}{enumi}{enumii}{}{.}%
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\item {}
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\sphinxAtStartPar
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What does an offer letter signature signify?
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\item {}
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\sphinxAtStartPar
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What documents are included in a commencement package?
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\item {}
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\sphinxAtStartPar
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Name three common internal forms
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\item {}
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\sphinxAtStartPar
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What must payroll verify on a hiring form?
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\item {}
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\sphinxAtStartPar
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What must be checked for SINs starting with “9”?
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\item {}
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\sphinxAtStartPar
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True/False: Union dues can be deducted without consent.
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\item {}
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\sphinxAtStartPar
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What authorizes benefit premium deductions?
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\end{enumerate}
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\section{Example Evaluations}
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\label{\detokenize{onboarding_employee:example-evaluations}}
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\sphinxAtStartPar
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\sphinxstylestrong{Gloria Meyer (Alberta):}
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\sphinxhyphen{} Claimed: Basic, eligible dependant, transferred tuition
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\sphinxhyphen{} Appears accurate
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\sphinxAtStartPar
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\sphinxstylestrong{Luc Laframboise (Québec):}
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\sphinxhyphen{} Claimed: Basic, spouse, dependant in school, tuition transfer
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\sphinxhyphen{} Appropriate provincial and federal claims made
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\sphinxAtStartPar
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\sphinxstylestrong{Ingrid Johansson (Alberta, Single Parent):}
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\sphinxhyphen{} Claimed credits for two children
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\sphinxhyphen{} \sphinxstylestrong{Overclaimed} dependant credit \textendash{} only one is eligible
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\sphinxhyphen{} Needs correction on federal and AB TD1 forms
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\sphinxstepscope
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\chapter{RATES FOR 2025}
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\label{\detokenize{rates_2025:rates-for-2025}}\label{\detokenize{rates_2025::doc}}
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