intro

2025-09-19 14:53:57 +00:00 · 2025-08-23 01:04:21 -04:00
parent f74420751f
commit 46d4106f95
8 changed files with 444 additions and 330 deletions
--- a/docs/build/doctrees/environment.pickle
+++ b/docs/build/doctrees/environment.pickle
--- a/docs/build/doctrees/introduction.doctree
+++ b/docs/build/doctrees/introduction.doctree
--- a/docs/build/html/_sources/introduction.rst.txt
+++ b/docs/build/html/_sources/introduction.rst.txt
@@ -93,7 +93,7 @@ The payroll department in a large organization may have:
  - payroll managers who manage the payroll function, the payroll staff and represent payroll at the management level

 Legislation vs. regulation
---------------------------
+~~~~~~~~~~~~~~~~~~~~~~~~~~~

 **The legislation** specifies the __requirements__.

@@ -113,7 +113,7 @@ their duties:
 In addition, payroll reporting includes accounting for payroll expenses and accruals to internal financial systems and federal and provincial/territorial year-end reporting.

 Technical Skills
-~~~~~~~~~~~~~~~~
+-----------------

 The technical skills required by payroll professionals include proficiency in 
 computer programs such as payroll software and financial systems, 
@@ -126,7 +126,7 @@ As a payroll practitioner, you must be prepared and willing to embrace
 continuous learning.

 Personal and Professional Skills
-~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
+----------------------------------

 The following personal and professional skills will assist payroll 
 administrators in dealing with the various stakeholders involved in the 
--- a/docs/build/html/index.html
+++ b/docs/build/html/index.html
@@ -52,10 +52,18 @@ to confidently perform essential payroll functions encountered in day-to-day ope
 <li class="toctree-l1"><a class="reference internal" href="introduction.html">2. INTRODUCTION TO CANADIAN PAYROLL</a><ul>
 <li class="toctree-l2"><a class="reference internal" href="introduction.html#payroll-objectives-and-definitions">2.1. Payroll Objectives and Definitions</a><ul>
 <li class="toctree-l3"><a class="reference internal" href="introduction.html#legislation-vs-regulation">2.1.1. Legislation vs. regulation</a></li>
-<li class="toctree-l3"><a class="reference internal" href="introduction.html#payroll-content-knowledge">2.1.2. Payroll Content Knowledge</a></li>
+<li class="toctree-l3"><a class="reference internal" href="introduction.html#behavioural-and-ethical-standards">2.1.2. Behavioural and Ethical Standards</a></li>
+</ul>
+</li>
+<li class="toctree-l2"><a class="reference internal" href="introduction.html#payroll-stakeholders">2.2. Payroll Stakeholders</a><ul>
+<li class="toctree-l3"><a class="reference internal" href="introduction.html#payroll-management-stakeholders">2.2.1. Payroll Management Stakeholders</a></li>
+<li class="toctree-l3"><a class="reference internal" href="introduction.html#government-stakeholders">2.2.2. Government Stakeholders</a></li>
+<li class="toctree-l3"><a class="reference internal" href="introduction.html#federal-government">2.2.3. Federal Government</a></li>
+<li class="toctree-l3"><a class="reference internal" href="introduction.html#provincial-territorial-governments">2.2.4. Provincial/Territorial Governments</a></li>
+<li class="toctree-l3"><a class="reference internal" href="introduction.html#internal-stakeholders">2.2.5. Internal Stakeholders</a></li>
+<li class="toctree-l3"><a class="reference internal" href="introduction.html#external-stakeholders">2.2.6. External Stakeholders</a></li>
 </ul>
 </li>
-<li class="toctree-l2"><a class="reference internal" href="introduction.html#payroll-stakeholders">2.2. Payroll Stakeholders</a></li>
 <li class="toctree-l2"><a class="reference internal" href="introduction.html#content-review">2.3. Content Review</a></li>
 <li class="toctree-l2"><a class="reference internal" href="introduction.html#review-questions">2.4. Review Questions</a></li>
 </ul>
--- a/docs/build/html/introduction.html
+++ b/docs/build/html/introduction.html
@@ -125,9 +125,8 @@ required reports.</p>
 <h3><span class="section-number">2.1.1. </span>Legislation vs. regulation<a class="headerlink" href="#legislation-vs-regulation" title="Link to this heading">¶</a></h3>
 <p><strong>The legislation</strong> specifies the __requirements__.</p>
 <p><strong>The regulation</strong> specifies the __methods__ of applying the legislation.</p>
-</section>
 <section id="payroll-content-knowledge">
-<h3><span class="section-number">2.1.2. </span>Payroll Content Knowledge<a class="headerlink" href="#payroll-content-knowledge" title="Link to this heading">¶</a></h3>
+<h4><span class="section-number">2.1.1.1. </span>Payroll Content Knowledge<a class="headerlink" href="#payroll-content-knowledge" title="Link to this heading">¶</a></h4>
 <p>Payroll administrators should know the following to effectively perform
 their duties:</p>
 <blockquote>
@@ -138,8 +137,9 @@ their duties:</p>
 </ul>
 </div></blockquote>
 <p>In addition, payroll reporting includes accounting for payroll expenses and accruals to internal financial systems and federal and provincial/territorial year-end reporting.</p>
+</section>
 <section id="technical-skills">
-<h4><span class="section-number">2.1.2.1. </span>Technical Skills<a class="headerlink" href="#technical-skills" title="Link to this heading">¶</a></h4>
+<h4><span class="section-number">2.1.1.2. </span>Technical Skills<a class="headerlink" href="#technical-skills" title="Link to this heading">¶</a></h4>
 <p>The technical skills required by payroll professionals include proficiency in
 computer programs such as payroll software and financial systems,
 spreadsheets, databases and word processing.</p>
@@ -150,7 +150,7 @@ As a payroll practitioner, you must be prepared and willing to embrace
 continuous learning.</p>
 </section>
 <section id="personal-and-professional-skills">
-<h4><span class="section-number">2.1.2.2. </span>Personal and Professional Skills<a class="headerlink" href="#personal-and-professional-skills" title="Link to this heading">¶</a></h4>
+<h4><span class="section-number">2.1.1.3. </span>Personal and Professional Skills<a class="headerlink" href="#personal-and-professional-skills" title="Link to this heading">¶</a></h4>
 <p>The following personal and professional skills will assist payroll
 administrators in dealing with the various stakeholders involved in the
 payroll process:</p>
@@ -164,8 +164,9 @@ payroll process:</p>
 </ul>
 </div></blockquote>
 </section>
+</section>
 <section id="behavioural-and-ethical-standards">
-<h4><span class="section-number">2.1.2.3. </span>Behavioural and Ethical Standards<a class="headerlink" href="#behavioural-and-ethical-standards" title="Link to this heading">¶</a></h4>
+<h3><span class="section-number">2.1.2. </span>Behavioural and Ethical Standards<a class="headerlink" href="#behavioural-and-ethical-standards" title="Link to this heading">¶</a></h3>
 <p>Behaviour and ethics are two areas that build on the skills that an effective payroll practitioner
 must have. Effective payroll professionals should be:</p>
 <blockquote>
@@ -189,18 +190,22 @@ must have. Effective payroll professionals should be:</p>
 </div></blockquote>
 </section>
 </section>
-</section>
 <section id="payroll-stakeholders">
 <h2><span class="section-number">2.2. </span>Payroll Stakeholders<a class="headerlink" href="#payroll-stakeholders" title="Link to this heading">¶</a></h2>
 <p><strong>Stakeholders</strong> are the individuals, groups and agencies, both internal
 and external to the organization, who share an interest in the function and
 output of the payroll department. Stakeholders can be considered customers of the payroll department and payroll practitioners
 can take a proactive customer service approach to serving these individuals and groups.</p>
+<section id="payroll-management-stakeholders">
+<h3><span class="section-number">2.2.1. </span>Payroll Management Stakeholders<a class="headerlink" href="#payroll-management-stakeholders" title="Link to this heading">¶</a></h3>
 <p><strong>Payroll Management Stakeholders</strong> are the federal and provincial/territorial governments,
 the internal stakeholders and the external stakeholders. Internal stakeholders
 include employees, employers and other departments within the organization.
 External stakeholders include benefit carriers, courts, unions, pension
 providers, charities, third party administrators and outsource/software vendors.</p>
+</section>
+<section id="government-stakeholders">
+<h3><span class="section-number">2.2.2. </span>Government Stakeholders<a class="headerlink" href="#government-stakeholders" title="Link to this heading">¶</a></h3>
 <p>Government legislation provides the rules and regulations that the payroll function must
 administer with respect to payments made to employees. For this reason, it is important for
 the payroll practitioner to understand both the scope and the source of payroll-related
@@ -229,6 +234,9 @@ legislature, nor can a provincial/territorial legislature transfer any of its po
 government. The federal government can, however, delegate the administration of a federal
 act to a provincial/territorial agency, and a provincial/territorial legislature can delegate the
 administration of a provincial/territorial act to a federal agency.</p>
+</section>
+<section id="federal-government">
+<h3><span class="section-number">2.2.3. </span>Federal Government<a class="headerlink" href="#federal-government" title="Link to this heading">¶</a></h3>
 <p>The <em>Constitution Act of 1867</em> outlined the division of legislative power and authority between
 federal and provincial/territorial jurisdictional governments. The exclusive legislative
 authority of the Parliament of Canada extends to all matters regarding:</p>
@@ -257,6 +265,9 @@ employees under federal jurisdiction in the following industries and organizatio
 <li><p>organizations whose operations have been declared for the general advantage of Canada or two or more provinces, and such Crown corporations as Canada Post Corporation, and the Canadian Broadcasting Corporation (CBC)</p></li>
 </ul>
 </div></blockquote>
+</section>
+<section id="provincial-territorial-governments">
+<h3><span class="section-number">2.2.4. </span>Provincial/Territorial Governments<a class="headerlink" href="#provincial-territorial-governments" title="Link to this heading">¶</a></h3>
 <p>Under the <em>Constitution Act of 1867</em>, the exclusive legislative authority of the provinces and
 territories exists over:</p>
 <blockquote>
@@ -277,6 +288,9 @@ employees work.</p>
 employment/labour standards jurisdiction the employees of the organization fall.
 Organizations may have some employees who fall under federal jurisdiction and another
 group of employees who fall under provincial/territorial legislation.</p>
+</section>
+<section id="internal-stakeholders">
+<h3><span class="section-number">2.2.5. </span>Internal Stakeholders<a class="headerlink" href="#internal-stakeholders" title="Link to this heading">¶</a></h3>
 <p>Internal stakeholders are those individuals or departments closely related to the organization
 that the payroll department is serving. This group includes employers, employees and other
 departments in the organization.</p>
@@ -295,6 +309,9 @@ and salary information must flow between payroll, human resources and finance in
 needed for their various requirements.</p>
 <p>In addition, other departments such as contracts and manufacturing often need payroll
 information for budgeting, analytical and quality purposes.</p>
+</section>
+<section id="external-stakeholders">
+<h3><span class="section-number">2.2.6. </span>External Stakeholders<a class="headerlink" href="#external-stakeholders" title="Link to this heading">¶</a></h3>
 <p>External stakeholders are organizations that are neither government nor internal stakeholders,
 yet have a close working relationship with the payroll function. Compliance with external
 stakeholder requirements is also a responsibility of the payroll department. In most cases,
@@ -330,6 +347,7 @@ contributions to the plan administrator.</p>
 work with the payroll department to ensure the payroll is being processed accurately and
 efficiently.</p>
 </section>
+</section>
 <section id="content-review">
 <h2><span class="section-number">2.3. </span>Content Review<a class="headerlink" href="#content-review" title="Link to this heading">¶</a></h2>
 <blockquote>
@@ -374,16 +392,24 @@ efficiently.</p>
    <ul>
 <li><a class="reference internal" href="#">2. INTRODUCTION TO CANADIAN PAYROLL</a><ul>
 <li><a class="reference internal" href="#payroll-objectives-and-definitions">2.1. Payroll Objectives and Definitions</a><ul>
-<li><a class="reference internal" href="#legislation-vs-regulation">2.1.1. Legislation vs. regulation</a></li>
-<li><a class="reference internal" href="#payroll-content-knowledge">2.1.2. Payroll Content Knowledge</a><ul>
-<li><a class="reference internal" href="#technical-skills">2.1.2.1. Technical Skills</a></li>
-<li><a class="reference internal" href="#personal-and-professional-skills">2.1.2.2. Personal and Professional Skills</a></li>
-<li><a class="reference internal" href="#behavioural-and-ethical-standards">2.1.2.3. Behavioural and Ethical Standards</a></li>
+<li><a class="reference internal" href="#legislation-vs-regulation">2.1.1. Legislation vs. regulation</a><ul>
+<li><a class="reference internal" href="#payroll-content-knowledge">2.1.1.1. Payroll Content Knowledge</a></li>
+<li><a class="reference internal" href="#technical-skills">2.1.1.2. Technical Skills</a></li>
+<li><a class="reference internal" href="#personal-and-professional-skills">2.1.1.3. Personal and Professional Skills</a></li>
 </ul>
 </li>
+<li><a class="reference internal" href="#behavioural-and-ethical-standards">2.1.2. Behavioural and Ethical Standards</a></li>
+</ul>
+</li>
+<li><a class="reference internal" href="#payroll-stakeholders">2.2. Payroll Stakeholders</a><ul>
+<li><a class="reference internal" href="#payroll-management-stakeholders">2.2.1. Payroll Management Stakeholders</a></li>
+<li><a class="reference internal" href="#government-stakeholders">2.2.2. Government Stakeholders</a></li>
+<li><a class="reference internal" href="#federal-government">2.2.3. Federal Government</a></li>
+<li><a class="reference internal" href="#provincial-territorial-governments">2.2.4. Provincial/Territorial Governments</a></li>
+<li><a class="reference internal" href="#internal-stakeholders">2.2.5. Internal Stakeholders</a></li>
+<li><a class="reference internal" href="#external-stakeholders">2.2.6. External Stakeholders</a></li>
 </ul>
 </li>
-<li><a class="reference internal" href="#payroll-stakeholders">2.2. Payroll Stakeholders</a></li>
 <li><a class="reference internal" href="#content-review">2.3. Content Review</a></li>
 <li><a class="reference internal" href="#review-questions">2.4. Review Questions</a></li>
 </ul>
--- a/docs/build/html/searchindex.js
+++ b/docs/build/html/searchindex.js
--- 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: a3540f5313f5f42cab7ae6fb1c008f00
+config: d1ca6698e9242b07703e2e7c20bca935
 tags: 62a1e7829a13fc7881b6498c52484ec0
--- a/docs/build/simplepdf/index.html
+++ b/docs/build/simplepdf/index.html
@@ -86,8 +86,8 @@
           </a>
          </li>
          <li class="toctree-l3">
-           <a class="reference internal" href="#payroll-content-knowledge">
-            2.1.2. Payroll Content Knowledge
+           <a class="reference internal" href="#behavioural-and-ethical-standards">
+            2.1.2. Behavioural and Ethical Standards
           </a>
          </li>
         </ul>
@@ -96,6 +96,38 @@
         <a class="reference internal" href="#payroll-stakeholders">
          2.2. Payroll Stakeholders
         </a>
+         <ul>
+          <li class="toctree-l3">
+           <a class="reference internal" href="#payroll-management-stakeholders">
+            2.2.1. Payroll Management Stakeholders
+           </a>
+          </li>
+          <li class="toctree-l3">
+           <a class="reference internal" href="#government-stakeholders">
+            2.2.2. Government Stakeholders
+           </a>
+          </li>
+          <li class="toctree-l3">
+           <a class="reference internal" href="#federal-government">
+            2.2.3. Federal Government
+           </a>
+          </li>
+          <li class="toctree-l3">
+           <a class="reference internal" href="#provincial-territorial-governments">
+            2.2.4. Provincial/Territorial Governments
+           </a>
+          </li>
+          <li class="toctree-l3">
+           <a class="reference internal" href="#internal-stakeholders">
+            2.2.5. Internal Stakeholders
+           </a>
+          </li>
+          <li class="toctree-l3">
+           <a class="reference internal" href="#external-stakeholders">
+            2.2.6. External Stakeholders
+           </a>
+          </li>
+         </ul>
        </li>
        <li class="toctree-l2">
         <a class="reference internal" href="#content-review">
@@ -734,14 +766,13 @@ required reports.
            </strong>
            specifies the __methods__ of applying the legislation.
           </p>
-          </section>
           <section id="payroll-content-knowledge">
-           <h4>
+            <h5>
             Payroll Content Knowledge
             <a class="headerlink" href="#payroll-content-knowledge" title="Link to this heading">
              &para;
             </a>
-           </h4>
+            </h5>
            <p>
             Payroll administrators should know the following to effectively perform
 their duties:
@@ -779,6 +810,7 @@ their duties:
            <p>
             In addition, payroll reporting includes accounting for payroll expenses and accruals to internal financial systems and federal and provincial/territorial year-end reporting.
            </p>
+           </section>
           <section id="technical-skills">
            <h5>
             Technical Skills
@@ -843,13 +875,14 @@ payroll process:
             </div>
            </blockquote>
           </section>
+          </section>
          <section id="behavioural-and-ethical-standards">
-            <h5>
+           <h4>
            Behavioural and Ethical Standards
            <a class="headerlink" href="#behavioural-and-ethical-standards" title="Link to this heading">
             &para;
            </a>
-            </h5>
+           </h4>
           <p>
            Behaviour and ethics are two areas that build on the skills that an effective payroll practitioner
 must have. Effective payroll professionals should be:
@@ -915,7 +948,6 @@ must have. Effective payroll professionals should be:
           </blockquote>
          </section>
         </section>
-         </section>
         <section id="payroll-stakeholders">
          <h3>
           Payroll Stakeholders
@@ -932,6 +964,13 @@ and external to the organization, who share an interest in the function and
 output of the payroll department. Stakeholders can be considered customers of the payroll department and payroll practitioners
 can take a proactive customer service approach to serving these individuals and groups.
          </p>
+          <section id="payroll-management-stakeholders">
+           <h4>
+            Payroll Management Stakeholders
+            <a class="headerlink" href="#payroll-management-stakeholders" title="Link to this heading">
+             &para;
+            </a>
+           </h4>
           <p>
            <strong>
             Payroll Management Stakeholders
@@ -942,6 +981,14 @@ include employees, employers and other departments within the organization.
 External stakeholders include benefit carriers, courts, unions, pension
 providers, charities, third party administrators and outsource/software vendors.
           </p>
+          </section>
+          <section id="government-stakeholders">
+           <h4>
+            Government Stakeholders
+            <a class="headerlink" href="#government-stakeholders" title="Link to this heading">
+             &para;
+            </a>
+           </h4>
           <p>
            Government legislation provides the rules and regulations that the payroll function must
 administer with respect to payments made to employees. For this reason, it is important for
@@ -982,6 +1029,14 @@ government. The federal government can, however, delegate the administration of
 act to a provincial/territorial agency, and a provincial/territorial legislature can delegate the
 administration of a provincial/territorial act to a federal agency.
           </p>
+          </section>
+          <section id="federal-government">
+           <h4>
+            Federal Government
+            <a class="headerlink" href="#federal-government" title="Link to this heading">
+             &para;
+            </a>
+           </h4>
           <p>
            The
            <em>
@@ -1068,6 +1123,14 @@ employees under federal jurisdiction in the following industries and organizatio
             </ul>
            </div>
           </blockquote>
+          </section>
+          <section id="provincial-territorial-governments">
+           <h4>
+            Provincial/Territorial Governments
+            <a class="headerlink" href="#provincial-territorial-governments" title="Link to this heading">
+             &para;
+            </a>
+           </h4>
           <p>
            Under the
            <em>
@@ -1110,6 +1173,14 @@ employment/labour standards jurisdiction the employees of the organization fall.
 Organizations may have some employees who fall under federal jurisdiction and another
 group of employees who fall under provincial/territorial legislation.
           </p>
+          </section>
+          <section id="internal-stakeholders">
+           <h4>
+            Internal Stakeholders
+            <a class="headerlink" href="#internal-stakeholders" title="Link to this heading">
+             &para;
+            </a>
+           </h4>
           <p>
            Internal stakeholders are those individuals or departments closely related to the organization
 that the payroll department is serving. This group includes employers, employees and other
@@ -1140,6 +1211,14 @@ needed for their various requirements.
            In addition, other departments such as contracts and manufacturing often need payroll
 information for budgeting, analytical and quality purposes.
           </p>
+          </section>
+          <section id="external-stakeholders">
+           <h4>
+            External Stakeholders
+            <a class="headerlink" href="#external-stakeholders" title="Link to this heading">
+             &para;
+            </a>
+           </h4>
           <p>
            External stakeholders are organizations that are neither government nor internal stakeholders,
 yet have a close working relationship with the payroll function. Compliance with external
@@ -1208,6 +1287,7 @@ work with the payroll department to ensure the payroll is being processed accura
 efficiently.
           </p>
          </section>
+         </section>
         <section id="content-review">
          <h3>
           Content Review