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	intro
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		@@ -9,4 +9,17 @@ not legislated by any government (unless the employee is a federal or
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provincial/territorial civil servant), there is legislation in place at
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both the federal and provincial/territorial levels that governs many 
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aspects of processing employees' pay, their taxable benefits and observing 
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their rights as employees.
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their rights as employees.
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t is important to note that this course deals with payroll, the function of paying employees
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for work performed for employers. Self-employed workers or contractors, who submit
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invoices for the work they perform and receive payment through accounts payable and not
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payroll, are not employees.
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Both the federal and the Québec governments provide factors that can be used to determine
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whether an employee-employer relationship exists. It is crucial to know how to determine the
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type of relationship that exists between the worker and the organization and to ensure that
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any payments made comply with legislation.
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Payroll Objectives and Definitions
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------------------------------------
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