diff --git a/docs/build/doctrees/environment.pickle b/docs/build/doctrees/environment.pickle
index c3c1a99..5b38423 100644
Binary files a/docs/build/doctrees/environment.pickle and b/docs/build/doctrees/environment.pickle differ
diff --git a/docs/build/doctrees/index.doctree b/docs/build/doctrees/index.doctree
index d2cc21d..efe56ce 100644
Binary files a/docs/build/doctrees/index.doctree and b/docs/build/doctrees/index.doctree differ
diff --git a/docs/build/doctrees/introduction.doctree b/docs/build/doctrees/introduction.doctree
index da3739e..a31e308 100644
Binary files a/docs/build/doctrees/introduction.doctree and b/docs/build/doctrees/introduction.doctree differ
diff --git a/docs/build/html/.buildinfo b/docs/build/html/.buildinfo
index 45786b3..ec8650f 100644
--- a/docs/build/html/.buildinfo
+++ b/docs/build/html/.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: 6b54527eb627487465e4146d4a0baaeb
+config: 95fe20ed7dda5843a7e3059d95b458d4
tags: 645f666f9bcd5a90fca523b33c5a78b7
diff --git a/docs/build/html/.buildinfo.bak b/docs/build/html/.buildinfo.bak
index fcd51f2..45786b3 100644
--- a/docs/build/html/.buildinfo.bak
+++ b/docs/build/html/.buildinfo.bak
@@ -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: eb97ac1fe9d57cc51fff73ec7ec39953
+config: 6b54527eb627487465e4146d4a0baaeb
tags: 645f666f9bcd5a90fca523b33c5a78b7
diff --git a/docs/build/html/TD1.html b/docs/build/html/TD1.html
index e72681b..35bfb4d 100644
--- a/docs/build/html/TD1.html
+++ b/docs/build/html/TD1.html
@@ -5,18 +5,16 @@
- 12. TD1 — 🍁 Payroll Administration Fall 2025 documentation
+ TD1 — 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation
-
+
-
-
-
+
Alexander Bobkov (Alex) is the author of this comprehensive and practical study guide for Payroll Administration,
-drawing on nearly two decades of hands-on experience in the corporate accounting field. From 2005 to 2022, Alexander successfully
-operated his own accounting firm, offering bookkeeping, accounting, and payroll services to a diverse clientele in the National
-Capital Regions. With a rich educational background that spans from a college diploma in Business Management to a Master’s
-degree in Business Administration, he brings both academic insight and practical expertise from his work. For the past five
-years, Alexander has focused specifically on the IT and payroll sector. This study guide reflects his long-standing goal: to
-help professional business managers to build a solid foundation in payroll administration while easing the anxiety often
-associated with its complexity. Designed to be clear, practical, and empowering, the guide equips readers with the skills needed
+
From 2005 to 2022 Alexander Bobkov (Alex) has successfully operated his own accounting firm, offering bookkeeping, accounting, and
+payroll services to a diverse clientele in the National Capital Regions. With a rich educational background that spans from a college
+diploma in Business Management to a Master’s degree in Business Administration, he brings both academic insight and practical expertise
+from his work. For the past five years, Alexander has focused specifically on the IT and payroll sector. This study guide reflects his
+long-standing goal: to help professional business managers to build a solid foundation in payroll administration while easing the anxiety
+often associated with its complexity. Designed to be clear, practical, and empowering, the guide equips readers with the skills needed
to confidently perform essential payroll functions encountered in day-to-day operations.
Table of Contents:
@@ -216,7 +214,7 @@ to confidently perform essential payroll functions encountered in day-to-day ope
@@ -69,14 +69,11 @@ In addition to ensuring that employees have been paid, payroll
practitioners must also be able to communicate payroll information to
all stakeholders.
-
Payroll is the process of paying employees in exchange for the services
-
-
they perform.
-
+
Payroll is the process of paying employees in exchange for the services they perform.
Legislation refers to laws enacted by a legislative body. In Canada
there are many legislative sources that payroll practitioners must comply
-with at two separate levels ─ the federal and the provincial/territorial
+with at two separate levels: the federal and the provincial/territorial
governments. Later in the chapter we will explore the compliance
requirements for the various pieces of legislation from these sources.
@@ -116,11 +113,13 @@ administrators must have knowledge of the various stages of the life cycle
of an employee. From hiring through termination of employment, many of
these stages will impact how to produce the employee’s pay and prepare
required reports.
-
-
The payroll department in a large organization may have:
+
The payroll department in a large organization may have:
+
+
payroll administrators who are responsible for entering payroll data into the system
-
+
+
and making required payroll remittances
payroll coordinators who are responsible for preparing the payroll journal entries and
diff --git a/docs/build/html/searchindex.js b/docs/build/html/searchindex.js
index 01207f6..7b12193 100644
--- a/docs/build/html/searchindex.js
+++ b/docs/build/html/searchindex.js
@@ -1 +1 @@
-Search.setIndex({"alltitles":{"ABOUT THE AUTHOR":[[1,null],[6,null]],"Accounting Recap":[[9,"accounting-recap"]],"Allowances":[[2,"allowances"]],"Authorization for Hiring":[[8,"authorization-for-hiring"]],"Behavioural and Ethical Standards":[[7,"behavioural-and-ethical-standards"]],"Benefit Enrollment Forms":[[8,"benefit-enrollment-forms"]],"Benefits":[[2,"benefits"]],"CALCULATING NET EARNINGS":[[2,null]],"CANADA / QUEBEC PENSION PLAN (CPP / QPP)":[[11,"canada-quebec-pension-plan-cpp-qpp"],[11,"id1"]],"CPP2 CONTRIBUTION RATES MAXIMUMS":[[11,"cpp2-contribution-rates-maximums"]],"CPP2 Contribution Rates Maximums":[[11,"id2"]],"Canada Pension Plan":[[4,null]],"Confidentiality Agreement":[[8,"confidentiality-agreement"]],"Content Review":[[7,"content-review"]],"Content Review Highlights":[[8,"content-review-highlights"]],"Contract for Service (Subcontracting)":[[3,"contract-for-service-subcontracting"]],"Contract of Service (Employment)":[[3,"contract-of-service-employment"]],"Employment Income":[[2,"employment-income"]],"Employment Insurance":[[4,"employment-insurance"]],"Entering Employee Information into Sage50":[[8,"entering-employee-information-into-sage50"]],"Errors and Errata":[[5,null]],"Example Evaluations":[[8,"example-evaluations"]],"Expenses":[[2,"expenses"]],"External Stakeholders":[[3,"external-stakeholders"]],"Factors Determining the Type of Contract":[[3,"factors-determining-the-type-of-contract"]],"Federal Government":[[3,"federal-government"]],"Glossary":[[6,"glossary"]],"Government Stakeholders":[[3,"government-stakeholders"]],"INTRODUCTION TO CANADIAN PAYROLL":[[7,null]],"Insurable Earnings":[[14,"insurable-earnings"]],"Internal Forms":[[8,"internal-forms"]],"Internal Stakeholders":[[3,"internal-stakeholders"]],"Introduction":[[3,"introduction"]],"Journal Entries":[[9,"journal-entries"],[9,"id1"]],"Legislations and Regulations":[[3,"legislations-and-regulations"]],"Legislative Compliance":[[3,"legislative-compliance"]],"Mar. 15, 2025":[[9,"id2"]],"New Employee Information":[[13,"new-employee-information"]],"OBNOARDING EMPLOYEE":[[8,null]],"ONBOARDING EMPLOYEE EXERCISE":[[8,null]],"PAYROLL COMPLIANCE AND REGULATIONS":[[3,null]],"PREFACE":[[10,null]],"Payroll Accounting":[[9,null]],"Payroll Content Knowledge":[[7,"payroll-content-knowledge"]],"Payroll Objectives":[[3,"payroll-objectives"]],"Payroll Objectives and Definitions":[[7,"payroll-objectives-and-definitions"]],"Payroll Stakeholders":[[3,"payroll-stakeholders"]],"Pensionable Earnings":[[14,"pensionable-earnings"]],"Personal and Professional Skills":[[7,"personal-and-professional-skills"]],"Provincial/Territorial Governments":[[3,"provincial-territorial-governments"]],"RATES FOR 2025":[[11,null]],"REFERENCES":[[12,null]],"REVIEW QUESTIONS":[[13,null]],"Record of Employment":[[4,"record-of-employment"]],"Required Federal and Provincial/Territorial Forms":[[8,"required-federal-and-provincial-territorial-forms"]],"Responsibilities and Functions of Payroll":[[3,"responsibilities-and-functions-of-payroll"]],"Review Questions":[[3,"review-questions"],[7,"review-questions"],[8,"review-questions"]],"Review Questions (Sample)":[[8,"review-questions-sample"]],"Review Summary":[[3,"review-summary"]],"Self-Assessment":[[3,"self-assessment"]],"TD1":[[0,null]],"TD1 - 2025 Personal Tax Credits Return":[[0,"td1-2025-personal-tax-credits-return"]],"TERMINOLOGY":[[14,null]],"Table of Contents:":[[6,null]],"Tax Credits (TD1)":[[8,"tax-credits-td1"]],"Tax Credits (TP-1015.3-V - Qu\u00e9bec)":[[8,"tax-credits-tp-1015-3-v-quebec"]],"Technical Skills":[[7,"technical-skills"]],"The Employee-Employer Relationship":[[3,"the-employee-employer-relationship"]],"Union Membership":[[8,"union-membership"]],"Who Must Contribute to the Canada Pension Plan":[[4,"who-must-contribute-to-the-canada-pension-plan"]]},"docnames":["TD1","author","compensation","compliance","cpp-and-ei","errata","index","introduction","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":["TD1.rst","author.rst","compensation.rst","compliance.rst","cpp-and-ei.rst","errata.rst","index.rst","introduction.rst","onboarding_employee.rst","payroll_accounting.rst","preface.rst","rates_2025.rst","references.rst","review_questions.rst","terminology.rst"],"indexentries":{},"objects":{},"objnames":{},"objtypes":{},"terms":{"":[0,3,4,6,7,8,9,10],"00":[3,9],"000":[0,3],"028":0,"04":11,"1":[0,3,9],"10":[0,3,9],"100":0,"1015":6,"1016":8,"105":0,"11":0,"12":[0,6,11],"129":0,"13":0,"134":11,"138":0,"145":11,"16":0,"177":0,"18":[0,4,8],"1867":3,"197":0,"2":[0,3,8],"20":0,"200":11,"2005":6,"2008":0,"2020":3,"2022":6,"2025":6,"24":11,"25":4,"250":4,"26":11,"28":0,"291":11,"3":[0,6,11],"300":11,"31":[0,11],"35":4,"396":11,"4":[0,4,11],"45":0,"5":[0,3,6,11],"50":8,"500":[9,11],"52":11,"522":0,"53":11,"6":[0,8],"60":4,"601":0,"61":11,"65":[0,4],"66":11,"67":11,"687":0,"7":0,"70":4,"709":0,"71":11,"792":11,"798":0,"8":0,"800":11,"81":11,"816":0,"83":11,"882":0,"9":[0,8],"95":11,"A":[3,4,8,13],"AND":6,"As":[3,4,7],"At":3,"By":3,"FOR":6,"For":[3,6,7,8],"IT":6,"If":[0,3,8],"In":[0,3,4,7,8],"It":[3,4,7,8,9],"Its":4,"ON":[],"One":3,"TO":6,"The":[0,4,6,7,8,9,10],"Their":3,"Then":8,"There":4,"These":[3,4,8,9,13],"To":[0,3,4,8,9],"With":6,"ab":8,"abil":[3,7],"abl":[3,4,7,10],"about":[3,4],"abreast":[],"absolut":[3,7],"absorb":3,"academ":6,"accept":3,"access":8,"accompani":3,"accomplish":3,"accord":[3,4,7],"account":[3,6,7],"accrual":[3,7,9],"accur":[3,4,7,8,9,10],"accuraci":[3,8,9],"achiev":[],"acknowledg":[3,8],"across":[3,8,9],"act":[3,4,7,8,10],"action":3,"activ":[3,4],"actual":[],"adapt":[3,7],"add":[0,8],"addit":[3,4,7,8,11,12],"addition":[],"address":[0,3,8],"adher":3,"adjust":[3,8],"administ":[3,4],"administr":[3,6,7,8,9,10],"adopt":[3,4],"advantag":3,"advertis":3,"advic":3,"affair":3,"affect":3,"ag":[0,3,4,8],"again":3,"agenc":[3,4,7,8],"agent":[],"agre":3,"agreement":[3,6,7],"agricultur":[3,4],"aim":10,"alberta":[3,8],"alert":3,"alex":6,"alexand":[1,6],"align":[3,8],"all":[0,3,4,7,8,9],"allow":[3,6],"alon":[3,8],"along":[3,4],"alreadi":8,"also":[0,3,4,7,8],"although":[3,4],"alwai":[4,8],"amend":3,"ammount":11,"among":3,"amount":[0,3,4,7,8,9],"an":[0,3,4,7,8],"analysi":9,"analyt":3,"ani":[0,3,7,8],"annual":[0,3,7,8,11],"anoth":[0,3],"answer":3,"anxieti":6,"anyon":3,"anyth":3,"ap":3,"appear":8,"appli":[0,3,4,7,8,10],"applic":[3,8],"approach":[3,8],"appropri":[0,3,8],"approv":3,"ar":[0,3,4,7,8,9,13],"architect":[],"area":[3,7,8],"aris":[3,4],"around":3,"arrang":[3,7],"articl":3,"ask":3,"aspect":[3,7,9,10],"aspx":3,"assess":6,"asset":[3,9],"assign":[3,8],"assist":[3,7],"associ":[3,6,7,8],"assum":3,"assur":3,"attach":3,"attent":[3,7],"audienc":3,"audit":[3,8],"auditor":3,"author":3,"auto":[],"autom":9,"automat":8,"automot":3,"autonomi":3,"avail":[3,4,8],"avoid":3,"awar":3,"b":13,"background":6,"balanc":3,"bank":[3,8],"base":[3,4,8],"basi":[3,8],"basic":[0,8,11],"bear":3,"becaus":[3,4],"becom":3,"been":[3,4,7],"befor":8,"begin":8,"behaviour":[3,6],"being":[0,3,7],"belong":3,"benefit":[0,3,4,6,7,9],"best":3,"between":[0,3,7,8],"beyond":[3,8],"bi":11,"bind":8,"birth":[0,8],"birthdai":[],"bn":3,"bobkov":[1,6],"bodi":[3,4,7],"bonu":3,"bonus":3,"bookkeep":6,"born":0,"both":[0,3,4,6,7,8],"boundari":3,"branch":[3,7],"break":3,"bring":6,"british":3,"broad":3,"broadcast":3,"broader":3,"budget":[3,7],"build":[6,7],"built":[],"bulletin":3,"busi":[3,4,6,7,8,10],"c":13,"ca":3,"cabinet":3,"calcul":[0,3,4,6,7,8,10,12],"calendar":[3,4],"call":[3,4],"can":[0,3,4,7,8],"canada":[0,3,6,7,8,10],"canadian":[3,6,8,9],"canadianpayrol":3,"cannot":[0,3,4,8],"capit":[3,6],"care":4,"career":[3,8],"carefulli":8,"caregiv":[0,8],"carniv":4,"carpent":[],"carpentri":3,"carri":3,"carrier":3,"carswel":3,"case":[0,3,8],"cash":4,"casual":4,"categor":3,"categori":4,"cbc":3,"cch":3,"cdnpayrol":3,"celebr":8,"central":[],"certain":[3,4],"certif":0,"certifi":0,"challeng":3,"chanc":3,"chang":[3,7],"channel":3,"chapter":[3,4,7],"charact":[],"characterist":3,"charg":3,"charit":3,"chariti":3,"charter":3,"check":8,"checklist":[],"chequ":[3,7,8],"chief":3,"child":[0,4],"children":[0,4,8],"choic":13,"choos":[3,8],"circu":4,"circular":3,"circumst":[3,7],"civil":[3,7],"claim":[0,8],"clarif":3,"clarifi":4,"classif":3,"classifi":[3,4],"clear":[4,6],"clearli":[3,8],"click":8,"client":3,"clientel":6,"close":[3,8],"cnt":3,"code":[0,3],"collabor":3,"collect":[3,4,7,8],"colleg":[0,6],"com":3,"commenc":8,"commerc":3,"commiss":[3,10],"commit":3,"common":[0,3,4,7,8],"commonli":3,"commun":[3,7],"compani":[3,7,8],"compens":[3,4,7,8,9,10],"compet":3,"complet":[3,4,8,10],"complex":[3,6],"compli":[3,7],"complianc":[4,6,7,8,9,10],"compliant":[3,7,8],"compon":[3,4,7,9],"comprehens":[3,6],"compulsori":4,"comput":[3,7],"computer":10,"concept":13,"concern":3,"conclud":[],"conclus":3,"condit":[0,3,4],"conduct":3,"confid":6,"confidenti":[3,6,7],"configur":8,"confirm":[3,8],"conflict":3,"connect":4,"conscienti":[3,7],"consecut":4,"consent":8,"consequ":3,"consid":[3,4],"consider":3,"consist":[3,7,8],"consolid":3,"constant":3,"constantli":[],"constitut":[3,4],"construct":3,"consult":3,"contact":8,"contain":[3,13],"content":3,"context":[3,8],"continu":[3,7],"contract":[6,7,8,10],"contractor":[3,7],"contractu":3,"contrast":3,"contribut":[3,6,12],"contributor":4,"contributori":[4,11,12],"control":3,"convers":3,"coordin":[3,7],"copi":3,"core":3,"corpor":[3,6,7],"correct":[8,13],"correctli":3,"correspond":[3,7],"cost":[3,4,9],"costli":[],"could":[0,3],"countri":[3,4],"cours":[3,4,7,13],"court":3,"cover":[3,4,8,13],"coverag":[3,4,8],"cpp":[3,4,6,8,12],"cpp2":6,"cpt1":3,"cr":9,"cra":[3,4,8],"creat":[3,7,8],"creation":3,"credit":[6,9],"crimin":3,"criteria":[3,4],"critic":[3,4,8,9],"crown":3,"crucial":7,"cultur":[],"current":3,"custom":3,"cycl":[3,7,8],"d":[],"dai":[0,3,4,6,7],"daili":[],"data":[3,7,8],"databas":[3,7],"date":[0,3,8],"deadlin":[3,7],"deal":[3,7],"death":4,"debit":9,"decad":6,"decemb":0,"decid":3,"decis":[3,7],"declar":[3,8],"dedic":3,"deduct":[0,3,4,7,8,9,12],"deem":[],"defici":3,"defin":[3,8],"definit":[3,6],"degre":[3,6],"deleg":3,"deliv":3,"deliver":3,"deliveri":3,"demand":3,"demonstr":3,"dental":8,"depart":[3,7,8],"department":[3,7],"depend":[0,3,4,7,8],"deposit":[3,7,8],"describ":[3,4],"descript":11,"design":[3,4,6,9,13],"desir":3,"detail":[3,4,7,8],"determin":[0,4,6,7,8],"develop":[0,3,4,7],"dictat":3,"did":3,"differ":[0,3,7,8],"differenti":3,"diploma":6,"direct":[3,7,8],"directli":[3,4],"disabl":[0,3,4,8],"disast":4,"disclos":8,"disclosur":8,"discreet":[3,7],"discrep":3,"discret":3,"discuss":[3,4,7],"distinct":[3,7],"distinguish":3,"distribut":9,"divers":6,"divid":3,"divis":3,"do":[0,3,4,8],"document":[3,7,8,9],"doe":[0,3,8],"donat":3,"done":3,"doubl":8,"down":[],"download":[],"dr":9,"draw":6,"drawn":3,"driver":8,"due":[3,4,7,8],"durat":8,"dure":[3,4],"duti":[3,7],"dynam":[],"e":[3,8],"each":[0,3,7,8,9],"earn":[3,4,6,8,11,12],"eas":6,"easili":[],"edit":8,"educ":[0,3,6],"edward":3,"effect":[3,7],"effici":3,"effort":3,"ei":[3,4,8],"either":[3,4,7],"elect":4,"electron":[3,8],"element":3,"elev":3,"elig":[0,3,4,8],"elimin":7,"email":[3,7],"embrac":[3,7],"emotion":3,"emphasi":3,"emploi":[3,4,7,11],"employ":[0,6,7,8,10,11],"employe":[0,4,6,7,9,10,11],"employeeemploy":[],"empow":6,"en":3,"enabl":[3,4],"enact":[3,7],"encompass":3,"encount":6,"encourag":3,"end":[0,3,7,8],"endors":3,"enforc":3,"engag":[3,4],"enhanc":3,"enrol":[3,6],"ensur":[3,4,7,8,9],"enter":[0,3,6,7],"enterpris":4,"entertain":4,"entir":3,"entiti":3,"entitl":[3,8],"entri":[3,6,7,8],"environ":3,"equal":[3,4],"equat":9,"equip":[3,6],"equit":3,"equiti":9,"equival":8,"errata":6,"error":[3,6,8,9],"esdc":3,"especi":3,"essenti":[3,4,6,8,9],"establish":[3,4,8],"estim":[0,3],"etc":3,"ethic":[3,6,8],"evad":[],"evalu":[3,6],"evas":3,"even":[3,7,8],"event":4,"ever":[3,7],"everi":[0,3,7],"evid":[],"evolv":3,"examin":3,"exampl":[3,6,7],"exce":3,"excel":[3,7],"except":3,"excess":[],"exchang":[3,4,7],"exclud":4,"exclus":3,"execut":3,"exempt":[8,11],"exercis":[3,10],"exhibit":4,"exist":[3,7],"expect":[3,7],"expenditur":3,"expens":[3,4,6,7,9],"experi":6,"expertis":[3,6],"expiri":8,"explain":[3,4],"explan":4,"explicit":[],"explor":[3,7],"exposit":4,"extend":3,"extens":8,"extent":3,"extern":[6,7],"extra":[3,8],"f":3,"face":[3,4],"facebook":3,"facilit":3,"fact":3,"factor":[6,7],"factual":[3,7],"fail":3,"failur":3,"fair":[3,4],"fall":[3,4,7],"fals":[3,8],"famili":4,"familiar":3,"februari":[3,8],"feder":[4,6,7,10],"fee":[0,3],"feed":3,"ferri":3,"field":[3,6,8],"fifti":3,"file":[4,8],"fill":[0,8],"final":[3,8],"financ":[3,7],"financi":[3,4,7,9],"fine":[3,7],"firm":6,"first":[0,3,4],"fish":4,"five":[3,6],"fix":3,"flat":3,"flexibl":3,"flour":3,"flow":3,"focus":[4,6],"folio":3,"follow":[0,3,4,7,13],"foreign":[3,4],"foreseen":[],"forestri":4,"form":[0,3,4,6],"formal":[3,8],"format":3,"forth":3,"foster":3,"found":[3,4,7],"foundat":6,"four":3,"frame":[],"framework":3,"fraud":[3,7],"free":3,"frequenc":8,"frequent":3,"fridai":3,"from":[0,3,4,6,7,8,10],"fuel":3,"fulfil":3,"full":[0,3,4,7,8],"function":[6,7,8],"fund":[0,4],"fundament":3,"further":3,"furthermor":[8,9],"g":[3,8],"gain":3,"gap":3,"garnish":3,"gather":8,"gener":[3,4,8,9],"give":3,"given":[3,8],"gloria":8,"go":0,"goal":6,"good":3,"gouv":3,"govern":[4,6,7,8],"government":[3,7],"grain":3,"grandchild":0,"greater":[0,3],"gross":8,"group":[3,7,8],"grow":3,"growth":3,"guarante":0,"guid":[3,4,6,8,10],"guidanc":[3,4],"guidelin":3,"ha":[0,3,4,6,7],"had":3,"hand":[6,10],"handl":[3,7],"happi":[],"have":[0,3,4,7,8],"he":[3,6],"health":[3,4,8],"held":[3,8],"help":[3,4,6,8,13],"helper":3,"her":3,"here":0,"herself":3,"hi":[3,6],"high":3,"higher":3,"highlight":6,"him":3,"himself":[],"hire":[3,6,7,10],"histor":8,"hold":[3,8],"home":8,"horticultur":4,"hospit":3,"hour":[3,4,8],"hourli":[3,10],"hous":8,"how":[3,4,7,8],"howev":[0,3,4],"hr":8,"html":3,"http":3,"human":[3,7,10],"hunt":4,"i":[0,3,4,6,7,8,9,13],"icon":8,"id":8,"identif":8,"identifi":[3,4,8,10],"ii":3,"iii":3,"ill":4,"illustr":4,"immedi":3,"immigr":3,"impact":[3,7,9],"impair":8,"implement":3,"implic":3,"import":[3,4,7,8],"importantli":3,"impos":[3,7],"imposit":3,"includ":[0,3,4,7,8,9,10],"incom":[0,3,4,6,7,8,10],"incorpor":3,"increas":3,"incur":3,"independ":3,"indetermin":3,"index":6,"indic":[3,8],"indirectli":[],"individu":[3,4,10],"industri":3,"infirm":[0,8],"influenc":3,"info":8,"infolin":3,"inform":[3,4,6,7],"ingrid":8,"initi":[0,3],"injur":4,"input":8,"inquiri":[3,7],"insight":6,"instanc":3,"instead":[3,4],"institut":[0,3],"instruct":[3,8],"instrument":3,"insur":[3,6,7,8,10],"integr":[3,8],"intend":3,"intent":[3,8],"inter":3,"interact":3,"interconnect":3,"interest":3,"intern":[6,7],"interperson":3,"interpret":[3,7],"interrupt":4,"intersect":10,"introduc":3,"introduct":6,"invest":[3,4],"investig":3,"invoic":[3,7],"involv":[3,4,7,8,9],"irrelev":[],"is18":0,"island":3,"isn":[],"issu":[3,7,8],"issuanc":3,"item":8,"its":[3,4,6],"itself":3,"jail":[],"januari":3,"job":[3,8],"johansson":8,"journal":[3,6,7],"judgment":3,"jurisdict":[3,7],"just":3,"justic":3,"keen":[3,7],"keep":[3,8],"kei":[3,8,9],"kept":3,"know":[4,7,8,9],"knowledg":[3,6],"known":4,"labor":3,"labour":[3,7],"laframbois":8,"lai":[],"landscap":3,"larg":[3,7],"larger":[3,7],"last":[0,3],"later":[0,3,4,7],"law":[0,3,4,7,8],"lead":[3,9],"learn":[3,4,7,13],"leas":3,"least":8,"leav":4,"ledger":3,"legal":[3,4,7,8],"legisl":[4,6,7,8,10],"legislatur":3,"length":3,"less":[0,3,4],"let":[],"letter":8,"level":[3,4,7],"li":3,"liabil":[3,8,9],"liabl":3,"licenc":[3,8],"life":[3,4,7],"like":[3,8],"likelihood":3,"limit":[3,8],"line":0,"link":8,"linkedin":3,"list":[3,4],"live":[0,4,8],"ll":8,"local":3,"locat":[3,4],"log":4,"long":[3,4,6],"longer":[],"look":3,"loss":3,"loyalti":3,"luc":8,"lumber":4,"lump":3,"m":8,"made":[3,4,7,8],"mai":[0,3,4,7,8],"mail":3,"maimum":11,"main":[],"maintain":[3,4,7,8,9],"mainten":3,"major":[],"make":[3,4,7,10],"manag":[3,6,7,9,10],"mandat":[3,4],"mandatori":[4,8],"mani":[3,4,7],"manner":[3,7],"manual":3,"manufactur":3,"marin":3,"master":6,"masteri":3,"match":[4,8],"materi":[3,10,13],"mathemat":[3,7],"matter":[3,4],"maximum":[6,7,12],"me":[],"mean":[3,4,7],"meaning":8,"measur":3,"mechan":[],"media":3,"medium":[3,7],"meet":[3,7,10],"member":[3,4],"membership":[4,6],"memo":[3,7],"mental":8,"mere":3,"merger":3,"met":3,"method":3,"meyer":8,"mid":3,"might":[],"mind":[],"mine":3,"minim":3,"minimum":[3,8],"misclassif":3,"mitig":3,"modif":3,"modul":8,"monei":3,"monitor":3,"month":0,"monthli":[4,11],"more":[0,3,4,8],"moreov":3,"morn":3,"most":3,"much":4,"multi":[3,7],"multipl":[3,4,7],"municip":3,"must":[3,6,7,8],"name":[0,8],"nation":[3,6],"natur":[3,4,7],"navig":[3,8,10],"nearli":6,"necessari":[3,7,8],"need":[3,4,6,7,8],"neglect":3,"negoti":3,"neither":[],"net":[0,3,6,7,8,10],"new":[3,4,6,7,8],"newborn":4,"newli":4,"newslett":3,"next":3,"non":[3,4,7,10],"nor":3,"normal":3,"note":[3,4,7],"notif":3,"npw":3,"number":[0,3,7,8],"numer":3,"object":[4,6],"oblig":[3,4,10],"obnoard":6,"observ":[3,7],"obtain":[3,8],"occup":3,"occur":[],"offer":[3,4,6,8],"offic":3,"offici":[3,7,8],"often":[3,4,6,7],"old":[0,3],"older":0,"onboard":3,"onc":[3,8],"one":[0,3,4,8,13],"ongo":3,"onli":[0,3,4,8],"onlin":[3,12],"ontario":3,"open":3,"oper":[3,4,6],"opportun":3,"option":[0,4],"order":[3,4,7],"organ":[3,4,7,9],"organiz":[3,7,8],"orient":3,"origin":[3,8],"other":[0,3,4,7,8,9],"out":[0,3,8],"outcom":3,"outlin":[3,4,8],"output":[],"outset":[],"outsid":[3,8],"outsourc":3,"over":3,"overal":[3,8],"overclaim":8,"overhead":3,"overse":3,"oversight":3,"overtim":3,"overview":[],"ow":[0,3],"own":[3,4,6],"ownership":3,"p":3,"packag":8,"pai":[0,3,4,7,8,10],"paid":[3,4,7,8],"paint":3,"painter":[],"parad":4,"parent":[0,8],"parliament":3,"part":[0,3,8,9],"parti":[3,7],"partial":0,"particip":[3,4],"particular":3,"particularli":3,"partner":[0,3,4,8],"past":6,"payabl":[3,7,9],"payer":[0,3],"payment":[0,3,4,7,8,10],"payrol":[4,6,8,10,12],"peac":3,"penalti":[3,7,8],"penitentiari":3,"pension":[0,3,6,7,8,10],"peopl":[3,4],"per":0,"percent":[3,4],"percept":[3,7],"perform":[3,6,7],"period":[3,4,8,9],"perman":3,"permit":[3,8],"perpetu":4,"person":[3,4,6,8],"personnel":[3,7],"perspect":[3,7],"phone":3,"physic":8,"piec":[3,7],"pier":3,"pipeda":8,"pivot":[4,8],"place":[3,7],"placehold":[],"plai":[3,4,8],"plan":[0,3,6,7,8,10],"pleas":3,"plu":0,"point":8,"polici":[3,7],"portal":3,"portion":4,"posit":[3,7,8],"possess":3,"possibl":3,"possibli":8,"post":3,"postal":[0,3],"potenti":[3,7],"poverti":4,"power":3,"practic":[3,6,10],"practition":[3,7],"preced":3,"precis":3,"prefac":6,"prefer":8,"pregnanc":4,"premium":[3,4,8],"prepar":[3,7,8],"prescrib":[3,4],"presenc":3,"present":[3,7],"pressur":[3,7],"prevail":3,"prevent":[3,8],"previous":4,"price":3,"primari":[3,4,7],"princ":3,"principl":[3,4],"print":3,"prior":3,"prison":3,"privaci":[3,7,8],"privat":4,"proactiv":3,"probat":8,"problem":[3,7],"proce":8,"procedur":[3,7,10],"process":[3,7,8,9,10],"produc":[3,7],"profession":[3,6],"profici":[3,7],"profil":8,"profit":3,"program":[3,4,7,8],"prohibit":3,"project":3,"promot":3,"proper":3,"properli":[3,8],"properti":3,"proprietari":8,"protect":[3,4,8],"prove":[],"provid":[3,4,7,8],"provinc":[3,4,8],"provinci":[6,7,10],"provis":[3,4],"public":3,"publish":[3,4],"punctual":3,"purchas":[],"purpos":[3,4,8],"python":6,"qc":3,"qpp":[4,6],"qualif":4,"qualiti":3,"quarterli":[],"quebec":[0,4,6,8],"question":6,"questionair":8,"quickli":[3,7],"quit":[],"qu\u00e9bec":[3,4,6,7,10],"radio":3,"rais":[],"rang":3,"rapid":[],"rate":[3,6,8],"rather":3,"rc4110":3,"reach":4,"read":[3,7],"reader":6,"readi":8,"readili":8,"realiz":3,"reason":3,"recap":6,"receipt":[3,4],"receiv":[0,3,7],"recogn":[3,7],"recognit":8,"recommend":3,"reconcil":[3,7],"reconcili":3,"record":[3,6,8,9,10],"recruit":[3,7],"recur":3,"reduc":9,"reduct":8,"refer":[3,4,6,7,8],"reflect":[3,6,8,9],"refus":3,"regard":3,"regardless":3,"regiment":[],"region":[3,6],"regist":[3,8],"regul":[6,7,9],"regular":[0,3,4,7,10],"regularli":4,"regulatio":3,"regulatori":[3,8],"reimburs":3,"reinforc":13,"relat":[0,3,7,8,9,10],"relationship":[6,7],"relev":3,"reli":3,"religi":4,"remain":[3,7,8],"remit":[3,4,7,8],"remitt":[3,4,7,8],"remot":8,"remuner":[3,4,7],"render":[],"rent":[],"rental":3,"repair":3,"repeal":3,"replac":[3,4],"report":[3,4,7,8,9],"repres":[3,7],"request":[3,8],"requir":[3,4,6,7],"rescu":4,"research":3,"resembl":3,"resid":[0,8],"residenti":8,"resourc":[3,7,10],"respect":3,"respond":[3,7,8],"respons":[4,6,7,8,10],"restrict":8,"result":3,"retail":3,"retain":3,"retir":[3,4,8],"retrait":4,"retroact":3,"return":3,"revenu":[3,4,8,9],"revenuquebec":3,"review":6,"revis":3,"rganiz":[],"rich":6,"right":[0,3,7,8],"risk":[3,4,9],"robust":3,"roe":[3,4,8,10],"role":[3,4,8],"routin":[],"rq":[3,4,8],"rrsp":[3,8],"rule":3,"run":9,"safeguard":[],"safeti":3,"sage":8,"sage50":6,"salari":[3,8,10],"sale":[],"same":[0,3,4],"sampl":[3,6],"sanction":3,"satisfact":3,"satisfi":3,"save":[3,4,8],"sc":3,"scale":3,"scenario":[3,10],"schedul":3,"school":8,"scientist":[],"scope":[3,8],"scrutin":3,"scrutini":3,"second":12,"section":[0,3,4,8,13],"sector":[3,6],"secur":[0,3],"see":[],"seek":[3,4],"seizur":3,"select":[3,8],"self":[4,6,7,11],"selfassess":[],"selfemploi":3,"semi":11,"send":[4,8],"sens":[3,7],"sensit":[3,7,8],"sent":3,"sentenc":[],"separ":[3,7,8],"seri":[3,9],"seriou":[3,4],"serv":3,"servant":7,"servic":[4,6,7,8],"set":[3,8],"setup":8,"seven":4,"sever":[3,8],"shape":3,"share":[0,3,8],"she":3,"ship":3,"should":[3,4,7,8],"show":3,"side":[3,7],"sigma":9,"sign":8,"signal":3,"signatur":8,"signifi":[3,8],"signific":[3,4,8],"significantli":3,"similar":[3,4],"similarli":[],"simultan":3,"sin":8,"singl":8,"site":3,"situat":3,"size":[3,7],"skill":[3,4,6],"slip":[3,8],"small":[3,7],"smooth":3,"so":[0,3],"social":[0,3,4,8],"softwar":[3,7,10],"sole":3,"solid":6,"solut":[3,7],"solv":[3,7],"some":3,"sometim":[],"sooner":[],"sort":[],"sound":[3,7],"sourc":[0,3,7,8],"space":3,"span":6,"special":[3,4],"specialist":3,"specif":[3,4,6,7,10],"specifi":3,"spous":[0,4,8],"spreadsheet":[3,7],"staff":[3,7,8],"stage":[3,7],"stai":3,"stakehold":[6,7],"stand":6,"standard":[3,6,8,9,10],"start":8,"state":3,"statement":[8,9],"statu":[3,8],"statut":[3,4,7],"statutori":[3,4,7,8],"step":[3,8],"still":8,"stipul":3,"sto":3,"stop":4,"store":[3,8],"strict":[3,8],"strictli":3,"strong":3,"structur":[3,4,7],"stub":8,"student":[0,10],"studi":[6,10],"subcontract":6,"subject":[3,4],"submiss":3,"submit":[3,4,7],"subordin":3,"subscrib":3,"substanti":3,"substitut":3,"success":3,"successfulli":6,"suffer":[],"suffici":3,"suggest":3,"sum":3,"summar":8,"summari":6,"supervis":3,"supervisor":[3,8],"supplement":0,"supplementari":4,"suppli":3,"support":[0,3,4,8],"sure":8,"survei":3,"surveyor":[],"survivor":[3,4],"swift":3,"sy":6,"system":[3,7,8,9],"systemat":[3,9],"t":7,"t1213":8,"t2201":0,"t4":[3,8],"t4001":4,"tab":8,"tabl":8,"tact":[3,7],"tailor":[],"take":[3,4],"taken":[3,4],"task":[3,7],"tax":[3,4,6,7,9,10],"taxabl":7,"taxat":3,"taxpay":3,"td1":6,"teacher":4,"team":3,"technic":[3,6],"technologi":[3,7],"televis":3,"templat":[],"temporari":4,"ten":3,"tend":[3,4],"term":[3,4,7],"termin":[3,7,10],"terminologi":[3,6,7],"territori":[6,7],"test":13,"text":9,"than":[0,3,4,8],"thei":[3,4,7,9],"them":[3,8],"therebi":3,"therefor":[3,4,7],"thi":[0,3,4,6,7,8,10,13],"think":3,"third":[3,7],"thirti":3,"thorough":3,"those":[3,4],"three":[3,4,8],"through":[3,4,7,8,10],"throughout":[0,3,4],"thu":7,"ti":3,"time":[0,3,7,8],"timefram":[3,8],"timelin":[3,4],"titl":[],"togeth":[3,4],"tom":3,"tool":3,"topic":[3,4],"total":[0,3,8,9],"tp":6,"track":[3,4],"trade":[3,4],"tradit":3,"trail":3,"train":3,"trait":3,"transact":[3,9],"transfer":[0,3,8],"transpar":3,"transport":3,"trap":4,"travel":3,"trigger":3,"true":[3,8,9],"truli":3,"truncat":[],"trust":3,"trustworthi":[3,7],"tuition":[0,8],"turn":4,"twitter":3,"two":[0,3,4,6,7,8],"type":[4,6,7,8],"typic":[3,8],"u":9,"ultim":3,"uncertainti":3,"under":[0,3,4,7,8],"underscor":4,"understand":[3,7,13],"undertak":3,"unemploi":4,"unforeseen":3,"union":[3,6,7],"univers":0,"unless":[3,7],"unreimburs":3,"unsur":[],"unus":0,"up":[3,8],"updat":3,"upgrad":3,"uphold":3,"upon":[3,4],"upto":3,"uranium":3,"us":[0,3,4,7,8,10],"usag":[],"usual":[3,4,8],"util":3,"v":6,"vacat":3,"valid":[3,8],"valu":3,"vari":3,"variabl":6,"variat":3,"varieti":3,"variou":[3,7,9],"vehicl":4,"vendor":[3,8],"verbal":[3,7],"veri":[3,7],"verifi":[3,8],"vers":3,"version":8,"vest":3,"via":8,"view":3,"vigil":3,"visit":3,"vital":3,"void":8,"volum":3,"voluntarili":[],"vow":4,"w":0,"wa":[3,4,8],"wage":[3,8,9],"wai":3,"walk":8,"want":8,"we":[3,7,9],"websit":3,"week":3,"weekli":[3,11],"weigh":3,"weight":3,"well":[3,7,8],"were":[0,4],"what":[3,4,7,8],"when":[3,4,7,8],"where":[3,4],"wherea":[],"wherebi":3,"whether":[3,4,7],"which":[3,4,7,8,9,13],"whichev":0,"while":[3,4,6,7],"who":[0,3,6,7],"wholesal":3,"whom":3,"whose":[0,3,7],"why":3,"wide":[],"willing":[3,7],"window":8,"wish":[],"withdraw":[],"withheld":[3,4],"withhold":[3,4,8,9],"within":[3,4,8],"without":[3,8],"wizard":8,"word":[3,7],"work":[3,4,6,7,8],"worker":[3,4,7,10],"workforc":3,"workplac":[3,4,8],"worksheet":0,"workspac":3,"would":[3,4,7],"write":3,"written":[3,7],"www":3,"year":[0,3,4,6,7,8],"yearli":11,"yet":[],"you":[0,3,4,7,8],"your":[0,3,13]},"titles":["12. TD1","ABOUT THE AUTHOR","7. CALCULATING NET EARNINGS","3. PAYROLL COMPLIANCE AND REGULATIONS","4. Canada Pension Plan","14. Errors and Errata","ABOUT THE AUTHOR","2. INTRODUCTION TO CANADIAN PAYROLL","8. OBNOARDING EMPLOYEE","9. Payroll Accounting","1. PREFACE","12. RATES FOR 2025","13. REFERENCES","10. REVIEW QUESTIONS","11. TERMINOLOGY"],"titleterms":{"":[],"1015":8,"15":9,"2":[],"2025":[0,9,11],"3":8,"AND":3,"FOR":11,"THE":[1,6],"TO":7,"The":3,"To":[],"about":[1,6],"account":9,"accrual":[],"administr":[],"agreement":8,"allow":2,"allowancesm":[],"annual":[],"ar":[],"assess":3,"assist":[],"author":[1,6,8],"behaviour":7,"benefit":[2,8],"calcul":2,"canada":[4,11],"canadian":7,"commiss":[],"compens":[],"complianc":3,"confidenti":8,"content":[6,7,8],"contract":3,"contribut":[4,11],"control":[],"cours":[],"cpp":11,"cpp2":11,"credit":[0,8],"deduct":[],"definit":7,"detail":[],"determin":3,"earn":[2,14],"employ":[2,3,4],"employe":[3,8,13],"enrol":8,"enter":8,"entri":9,"equip":[],"errata":5,"error":5,"ethic":7,"evalu":8,"exampl":8,"exercis":8,"expens":2,"extern":3,"factor":3,"feder":[3,8],"financi":[],"form":8,"framework":[],"function":3,"glossari":6,"govern":3,"highlight":8,"hire":8,"incom":2,"inform":[8,13],"insur":[4,14],"intern":[3,8],"introduct":[3,7],"invest":[],"journal":9,"knowledg":7,"learn":[],"legal":[],"legisl":3,"manag":[],"mar":9,"materi":[],"maximum":11,"membership":8,"must":4,"net":2,"new":13,"object":[3,7],"obnoard":8,"onboard":8,"opportun":[],"other":[],"outcom":[],"overview":[],"pai":[],"payrol":[3,7,9],"pension":[4,11,14],"perdon":[],"period":[],"person":[0,7],"plan":[4,11],"prefac":10,"profession":7,"profit":[],"provinci":[3,8],"qpp":11,"quebec":11,"question":[3,7,8,13],"qu\u00e9bec":8,"rate":11,"recap":9,"recommend":[],"record":4,"refer":12,"regul":3,"relationship":3,"requir":8,"respons":3,"return":0,"review":[3,7,8,13],"risk":[],"sage50":8,"salari":[],"sampl":8,"self":3,"servic":3,"set":[],"skill":7,"specifi":[],"stakehold":3,"standard":7,"structur":[],"subcontract":3,"summari":3,"tabl":6,"tax":[0,8],"td1":[0,8],"technic":7,"terminologi":14,"territori":[3,8],"titl":[],"tool":[],"tp":8,"type":3,"union":8,"up":[],"v":8,"what":[],"who":4,"work":[],"wsib":[]}})
\ No newline at end of file
+Search.setIndex({"alltitles":{"ABOUT THE AUTHOR":[[1,null],[6,null]],"Accounting Recap":[[9,"accounting-recap"]],"Allowances":[[2,"allowances"]],"Authorization for Hiring":[[8,"authorization-for-hiring"]],"Behavioural and Ethical Standards":[[7,"behavioural-and-ethical-standards"]],"Benefit Enrollment Forms":[[8,"benefit-enrollment-forms"]],"Benefits":[[2,"benefits"]],"CALCULATING NET EARNINGS":[[2,null]],"CANADA / QUEBEC PENSION PLAN (CPP / QPP)":[[11,"canada-quebec-pension-plan-cpp-qpp"],[11,"id1"]],"CPP2 CONTRIBUTION RATES MAXIMUMS":[[11,"cpp2-contribution-rates-maximums"]],"CPP2 Contribution Rates Maximums":[[11,"id2"]],"Canada Pension Plan":[[4,null]],"Confidentiality Agreement":[[8,"confidentiality-agreement"]],"Content Review":[[7,"content-review"]],"Content Review Highlights":[[8,"content-review-highlights"]],"Contract for Service (Subcontracting)":[[3,"contract-for-service-subcontracting"]],"Contract of Service (Employment)":[[3,"contract-of-service-employment"]],"Employment Income":[[2,"employment-income"]],"Employment Insurance":[[4,"employment-insurance"]],"Entering Employee Information into Sage50":[[8,"entering-employee-information-into-sage50"]],"Errors and Errata":[[5,null]],"Example Evaluations":[[8,"example-evaluations"]],"Expenses":[[2,"expenses"]],"External Stakeholders":[[3,"external-stakeholders"]],"Factors Determining the Type of Contract":[[3,"factors-determining-the-type-of-contract"]],"Federal Government":[[3,"federal-government"]],"Glossary":[[6,"glossary"]],"Government Stakeholders":[[3,"government-stakeholders"]],"INTRODUCTION TO CANADIAN PAYROLL":[[7,null]],"Insurable Earnings":[[14,"insurable-earnings"]],"Internal Forms":[[8,"internal-forms"]],"Internal Stakeholders":[[3,"internal-stakeholders"]],"Introduction":[[3,"introduction"]],"Journal Entries":[[9,"journal-entries"],[9,"id1"]],"Legislations and Regulations":[[3,"legislations-and-regulations"]],"Legislative Compliance":[[3,"legislative-compliance"]],"Mar. 15, 2025":[[9,"id2"]],"New Employee Information":[[13,"new-employee-information"]],"OBNOARDING EMPLOYEE":[[8,null]],"ONBOARDING EMPLOYEE EXERCISE":[[8,null]],"PAYROLL COMPLIANCE AND REGULATIONS":[[3,null]],"PREFACE":[[10,null]],"Payroll Accounting":[[9,null]],"Payroll Content Knowledge":[[7,"payroll-content-knowledge"]],"Payroll Objectives":[[3,"payroll-objectives"]],"Payroll Objectives and Definitions":[[7,"payroll-objectives-and-definitions"]],"Payroll Stakeholders":[[3,"payroll-stakeholders"]],"Pensionable Earnings":[[14,"pensionable-earnings"]],"Personal and Professional Skills":[[7,"personal-and-professional-skills"]],"Provincial/Territorial Governments":[[3,"provincial-territorial-governments"]],"RATES FOR 2025":[[11,null]],"REFERENCES":[[12,null]],"REVIEW QUESTIONS":[[13,null]],"Record of Employment":[[4,"record-of-employment"]],"Required Federal and Provincial/Territorial Forms":[[8,"required-federal-and-provincial-territorial-forms"]],"Responsibilities and Functions of Payroll":[[3,"responsibilities-and-functions-of-payroll"]],"Review Questions":[[3,"review-questions"],[7,"review-questions"],[8,"review-questions"]],"Review Questions (Sample)":[[8,"review-questions-sample"]],"Review Summary":[[3,"review-summary"]],"Self-Assessment":[[3,"self-assessment"]],"TD1":[[0,null]],"TD1 - 2025 Personal Tax Credits Return":[[0,"td1-2025-personal-tax-credits-return"]],"TERMINOLOGY":[[14,null]],"Table of Contents:":[[6,null]],"Tax Credits (TD1)":[[8,"tax-credits-td1"]],"Tax Credits (TP-1015.3-V - Qu\u00e9bec)":[[8,"tax-credits-tp-1015-3-v-quebec"]],"Technical Skills":[[7,"technical-skills"]],"The Employee-Employer Relationship":[[3,"the-employee-employer-relationship"]],"Union Membership":[[8,"union-membership"]],"Who Must Contribute to the Canada Pension Plan":[[4,"who-must-contribute-to-the-canada-pension-plan"]]},"docnames":["TD1","author","compensation","compliance","cpp-and-ei","errata","index","introduction","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":["TD1.rst","author.rst","compensation.rst","compliance.rst","cpp-and-ei.rst","errata.rst","index.rst","introduction.rst","onboarding_employee.rst","payroll_accounting.rst","preface.rst","rates_2025.rst","references.rst","review_questions.rst","terminology.rst"],"indexentries":{},"objects":{},"objnames":{},"objtypes":{},"terms":{"":[0,3,4,6,7,8,9,10],"00":[3,9],"000":[0,3],"028":0,"04":11,"1":[0,3,9],"10":[0,3,9],"100":0,"1015":6,"1016":8,"105":0,"11":0,"12":[0,6,11],"129":0,"13":0,"134":11,"138":0,"145":11,"16":0,"177":0,"18":[0,4,8],"1867":3,"197":0,"2":[0,3,8],"20":0,"200":11,"2005":6,"2008":0,"2020":3,"2022":6,"2025":6,"24":11,"25":4,"250":4,"26":11,"28":0,"291":11,"3":[0,6,11],"300":11,"31":[0,11],"35":4,"396":11,"4":[0,4,11],"45":0,"5":[0,3,6,11],"50":8,"500":[9,11],"52":11,"522":0,"53":11,"6":[0,8],"60":4,"601":0,"61":11,"65":[0,4],"66":11,"67":11,"687":0,"7":0,"70":4,"709":0,"71":11,"792":11,"798":0,"8":0,"800":11,"81":11,"816":0,"83":11,"882":0,"9":[0,8],"95":11,"A":[3,4,8,13],"AND":6,"As":[3,4,7],"At":3,"By":3,"FOR":6,"For":[3,6,7,8],"IT":6,"If":[0,3,8],"In":[0,3,4,7,8],"It":[3,4,7,8,9],"Its":4,"ON":[],"One":3,"TO":6,"The":[0,4,6,7,8,9,10],"Their":3,"Then":8,"There":4,"These":[3,4,8,9,13],"To":[0,3,4,8,9],"With":6,"ab":8,"abil":[3,7],"abl":[3,4,7,10],"about":[3,4],"abreast":[],"absolut":[3,7],"absorb":3,"academ":6,"accept":3,"access":8,"accompani":3,"accomplish":3,"accord":[3,4,7],"account":[3,6,7],"accrual":[3,7,9],"accur":[3,4,7,8,9,10],"accuraci":[3,8,9],"achiev":[],"acknowledg":[3,8],"across":[3,8,9],"act":[3,4,7,8,10],"action":3,"activ":[3,4],"actual":[],"adapt":[3,7],"add":[0,8],"addit":[3,4,7,8,11,12],"addition":[],"address":[0,3,8],"adher":3,"adjust":[3,8],"administ":[3,4],"administr":[3,6,7,8,9,10],"adopt":[3,4],"advantag":3,"advertis":3,"advic":3,"affair":3,"affect":3,"ag":[0,3,4,8],"again":3,"agenc":[3,4,7,8],"agent":[],"agre":3,"agreement":[3,6,7],"agricultur":[3,4],"aim":10,"alberta":[3,8],"alert":3,"alex":6,"alexand":[1,6],"align":[3,8],"all":[0,3,4,7,8,9],"allow":[3,6],"alon":[3,8],"along":[3,4],"alreadi":8,"also":[0,3,4,7,8],"although":[3,4],"alwai":[4,8],"amend":3,"ammount":11,"among":3,"amount":[0,3,4,7,8,9],"an":[0,3,4,7,8],"analysi":9,"analyt":3,"ani":[0,3,7,8],"annual":[0,3,7,8,11],"anoth":[0,3],"answer":3,"anxieti":6,"anyon":3,"anyth":3,"ap":3,"appear":8,"appli":[0,3,4,7,8,10],"applic":[3,8],"approach":[3,8],"appropri":[0,3,8],"approv":3,"ar":[0,3,4,7,8,9,13],"architect":[],"area":[3,7,8],"aris":[3,4],"around":3,"arrang":[3,7],"articl":3,"ask":3,"aspect":[3,7,9,10],"aspx":3,"assess":6,"asset":[3,9],"assign":[3,8],"assist":[3,7],"associ":[3,6,7,8],"assum":3,"assur":3,"attach":3,"attent":[3,7],"audienc":3,"audit":[3,8],"auditor":3,"author":3,"auto":[],"autom":9,"automat":8,"automot":3,"autonomi":3,"avail":[3,4,8],"avoid":3,"awar":3,"b":13,"background":6,"balanc":3,"bank":[3,8],"base":[3,4,8],"basi":[3,8],"basic":[0,8,11],"bear":3,"becaus":[3,4],"becom":3,"been":[3,4,7],"befor":8,"begin":8,"behaviour":[3,6],"being":[0,3,7],"belong":3,"benefit":[0,3,4,6,7,9],"best":3,"between":[0,3,7,8],"beyond":[3,8],"bi":11,"bind":8,"birth":[0,8],"birthdai":[],"bn":3,"bobkov":[1,6],"bodi":[3,4,7],"bonu":3,"bonus":3,"bookkeep":6,"born":0,"both":[0,3,4,6,7,8],"boundari":3,"branch":[3,7],"break":3,"bring":6,"british":3,"broad":3,"broadcast":3,"broader":3,"budget":[3,7],"build":[6,7],"built":[],"bulletin":3,"busi":[3,4,6,7,8,10],"c":13,"ca":3,"cabinet":3,"calcul":[0,3,4,6,7,8,10,12],"calendar":[3,4],"call":[3,4],"can":[0,3,4,7,8],"canada":[0,3,6,7,8,10],"canadian":[3,6,8,9],"canadianpayrol":3,"cannot":[0,3,4,8],"capit":[3,6],"care":4,"career":[3,8],"carefulli":8,"caregiv":[0,8],"carniv":4,"carpent":[],"carpentri":3,"carri":3,"carrier":3,"carswel":3,"case":[0,3,8],"cash":4,"casual":4,"categor":3,"categori":4,"cbc":3,"cch":3,"cdnpayrol":3,"celebr":8,"central":[],"certain":[3,4],"certif":0,"certifi":0,"challeng":3,"chanc":3,"chang":[3,7],"channel":3,"chapter":[3,4,7],"charact":[],"characterist":3,"charg":3,"charit":3,"chariti":3,"charter":3,"check":8,"checklist":[],"chequ":[3,7,8],"chief":3,"child":[0,4],"children":[0,4,8],"choic":13,"choos":[3,8],"circu":4,"circular":3,"circumst":[3,7],"civil":[3,7],"claim":[0,8],"clarif":3,"clarifi":4,"classif":3,"classifi":[3,4],"clear":[4,6],"clearli":[3,8],"click":8,"client":3,"clientel":6,"close":[3,8],"cnt":3,"code":[0,3],"collabor":3,"collect":[3,4,7,8],"colleg":[0,6],"com":3,"commenc":8,"commerc":3,"commiss":[3,10],"commit":3,"common":[0,3,4,7,8],"commonli":3,"commun":[3,7],"compani":[3,7,8],"compens":[3,4,7,8,9,10],"compet":3,"complet":[3,4,8,10],"complex":[3,6],"compli":[3,7],"complianc":[4,6,7,8,9,10],"compliant":[3,7,8],"compon":[3,4,7,9],"comprehens":3,"compulsori":4,"comput":[3,7],"computer":10,"concept":13,"concern":3,"conclud":[],"conclus":3,"condit":[0,3,4],"conduct":3,"confid":6,"confidenti":[3,6,7],"configur":8,"confirm":[3,8],"conflict":3,"connect":4,"conscienti":[3,7],"consecut":4,"consent":8,"consequ":3,"consid":[3,4],"consider":3,"consist":[3,7,8],"consolid":3,"constant":3,"constantli":[],"constitut":[3,4],"construct":3,"consult":3,"contact":8,"contain":[3,13],"content":3,"context":[3,8],"continu":[3,7],"contract":[6,7,8,10],"contractor":[3,7],"contractu":3,"contrast":3,"contribut":[3,6,12],"contributor":4,"contributori":[4,11,12],"control":3,"convers":3,"coordin":[3,7],"copi":3,"core":3,"corpor":[3,7],"correct":[8,13],"correctli":3,"correspond":[3,7],"cost":[3,4,9],"costli":[],"could":[0,3],"countri":[3,4],"cours":[3,4,7,13],"court":3,"cover":[3,4,8,13],"coverag":[3,4,8],"cpp":[3,4,6,8,12],"cpp2":6,"cpt1":3,"cr":9,"cra":[3,4,8],"creat":[3,7,8],"creation":3,"credit":[6,9],"crimin":3,"criteria":[3,4],"critic":[3,4,8,9],"crown":3,"crucial":7,"cultur":[],"current":3,"custom":3,"cycl":[3,7,8],"d":[],"dai":[0,3,4,6,7],"daili":[],"data":[3,7,8],"databas":[3,7],"date":[0,3,8],"deadlin":[3,7],"deal":[3,7],"death":4,"debit":9,"decad":[],"decemb":0,"decid":3,"decis":[3,7],"declar":[3,8],"dedic":3,"deduct":[0,3,4,7,8,9,12],"deem":[],"defici":3,"defin":[3,8],"definit":[3,6],"degre":[3,6],"deleg":3,"deliv":3,"deliver":3,"deliveri":3,"demand":3,"demonstr":3,"dental":8,"depart":[3,7,8],"department":[3,7],"depend":[0,3,4,7,8],"deposit":[3,7,8],"describ":[3,4],"descript":11,"design":[3,4,6,9,13],"desir":3,"detail":[3,4,7,8],"determin":[0,4,6,7,8],"develop":[0,3,4,7],"dictat":3,"did":3,"differ":[0,3,7,8],"differenti":3,"diploma":6,"direct":[3,7,8],"directli":[3,4],"disabl":[0,3,4,8],"disast":4,"disclos":8,"disclosur":8,"discreet":[3,7],"discrep":3,"discret":3,"discuss":[3,4,7],"distinct":[3,7],"distinguish":3,"distribut":9,"divers":6,"divid":3,"divis":3,"do":[0,3,4,8],"document":[3,7,8,9],"doe":[0,3,8],"donat":3,"done":3,"doubl":8,"down":[],"download":[],"dr":9,"draw":[],"drawn":3,"driver":8,"due":[3,4,7,8],"durat":8,"dure":[3,4],"duti":[3,7],"dynam":[],"e":[3,8],"each":[0,3,7,8,9],"earn":[3,4,6,8,11,12],"eas":6,"easili":[],"edit":8,"educ":[0,3,6],"edward":3,"effect":[3,7],"effici":3,"effort":3,"ei":[3,4,8],"either":[3,4,7],"elect":4,"electron":[3,8],"element":3,"elev":3,"elig":[0,3,4,8],"elimin":7,"email":[3,7],"embrac":[3,7],"emotion":3,"emphasi":3,"emploi":[3,4,7,11],"employ":[0,6,7,8,10,11],"employe":[0,4,6,7,9,10,11],"employeeemploy":[],"empow":6,"en":3,"enabl":[3,4],"enact":[3,7],"encompass":3,"encount":6,"encourag":3,"end":[0,3,7,8],"endors":3,"enforc":3,"engag":[3,4],"enhanc":3,"enrol":[3,6],"ensur":[3,4,7,8,9],"enter":[0,3,6,7],"enterpris":4,"entertain":4,"entir":3,"entiti":3,"entitl":[3,8],"entri":[3,6,7,8],"environ":3,"equal":[3,4],"equat":9,"equip":[3,6],"equit":3,"equiti":9,"equival":8,"errata":6,"error":[3,6,8,9],"esdc":3,"especi":3,"essenti":[3,4,6,8,9],"establish":[3,4,8],"estim":[0,3],"etc":3,"ethic":[3,6,8],"evad":[],"evalu":[3,6],"evas":3,"even":[3,7,8],"event":4,"ever":[3,7],"everi":[0,3,7],"evid":[],"evolv":3,"examin":3,"exampl":[3,6,7],"exce":3,"excel":[3,7],"except":3,"excess":[],"exchang":[3,4,7],"exclud":4,"exclus":3,"execut":3,"exempt":[8,11],"exercis":[3,10],"exhibit":4,"exist":[3,7],"expect":[3,7],"expenditur":3,"expens":[3,4,6,7,9],"experi":[],"expertis":[3,6],"expiri":8,"explain":[3,4],"explan":4,"explicit":[],"explor":[3,7],"exposit":4,"extend":3,"extens":8,"extent":3,"extern":[6,7],"extra":[3,8],"f":3,"face":[3,4],"facebook":3,"facilit":3,"fact":3,"factor":[6,7],"factual":[3,7],"fail":3,"failur":3,"fair":[3,4],"fall":[3,4,7],"fals":[3,8],"famili":4,"familiar":3,"februari":[3,8],"feder":[4,6,7,10],"fee":[0,3],"feed":3,"ferri":3,"field":[3,8],"fifti":3,"file":[4,8],"fill":[0,8],"final":[3,8],"financ":[3,7],"financi":[3,4,7,9],"fine":[3,7],"firm":6,"first":[0,3,4],"fish":4,"five":[3,6],"fix":3,"flat":3,"flexibl":3,"flour":3,"flow":3,"focus":[4,6],"folio":3,"follow":[0,3,4,7,13],"foreign":[3,4],"foreseen":[],"forestri":4,"form":[0,3,4,6],"formal":[3,8],"format":3,"forth":3,"foster":3,"found":[3,4,7],"foundat":6,"four":3,"frame":[],"framework":3,"fraud":[3,7],"free":3,"frequenc":8,"frequent":3,"fridai":3,"from":[0,3,4,6,7,8,10],"fuel":3,"fulfil":3,"full":[0,3,4,7,8],"function":[6,7,8],"fund":[0,4],"fundament":3,"further":3,"furthermor":[8,9],"g":[3,8],"gain":3,"gap":3,"garnish":3,"gather":8,"gener":[3,4,8,9],"give":3,"given":[3,8],"gloria":8,"go":0,"goal":6,"good":3,"gouv":3,"govern":[4,6,7,8],"government":[3,7],"grain":3,"grandchild":0,"greater":[0,3],"gross":8,"group":[3,7,8],"grow":3,"growth":3,"guarante":0,"guid":[3,4,6,8,10],"guidanc":[3,4],"guidelin":3,"ha":[0,3,4,6,7],"had":3,"hand":10,"handl":[3,7],"happi":[],"have":[0,3,4,7,8],"he":[3,6],"health":[3,4,8],"held":[3,8],"help":[3,4,6,8,13],"helper":3,"her":3,"here":0,"herself":3,"hi":[3,6],"high":3,"higher":3,"highlight":6,"him":3,"himself":[],"hire":[3,6,7,10],"histor":8,"hold":[3,8],"home":8,"horticultur":4,"hospit":3,"hour":[3,4,8],"hourli":[3,10],"hous":8,"how":[3,4,7,8],"howev":[0,3,4],"hr":8,"html":3,"http":3,"human":[3,7,10],"hunt":4,"i":[0,3,4,7,8,9,13],"icon":8,"id":8,"identif":8,"identifi":[3,4,8,10],"ii":3,"iii":3,"ill":4,"illustr":4,"immedi":3,"immigr":3,"impact":[3,7,9],"impair":8,"implement":3,"implic":3,"import":[3,4,7,8],"importantli":3,"impos":[3,7],"imposit":3,"includ":[0,3,4,7,8,9,10],"incom":[0,3,4,6,7,8,10],"incorpor":3,"increas":3,"incur":3,"independ":3,"indetermin":3,"index":6,"indic":[3,8],"indirectli":[],"individu":[3,4,10],"industri":3,"infirm":[0,8],"influenc":3,"info":8,"infolin":3,"inform":[3,4,6,7],"ingrid":8,"initi":[0,3],"injur":4,"input":8,"inquiri":[3,7],"insight":6,"instanc":3,"instead":[3,4],"institut":[0,3],"instruct":[3,8],"instrument":3,"insur":[3,6,7,8,10],"integr":[3,8],"intend":3,"intent":[3,8],"inter":3,"interact":3,"interconnect":3,"interest":3,"intern":[6,7],"interperson":3,"interpret":[3,7],"interrupt":4,"intersect":10,"introduc":3,"introduct":6,"invest":[3,4],"investig":3,"invoic":[3,7],"involv":[3,4,7,8,9],"irrelev":[],"is18":0,"island":3,"isn":[],"issu":[3,7,8],"issuanc":3,"item":8,"its":[3,4,6],"itself":3,"jail":[],"januari":3,"job":[3,8],"johansson":8,"journal":[3,6,7],"judgment":3,"jurisdict":[3,7],"just":3,"justic":3,"keen":[3,7],"keep":[3,8],"kei":[3,8,9],"kept":3,"know":[4,7,8,9],"knowledg":[3,6],"known":4,"labor":3,"labour":[3,7],"laframbois":8,"lai":[],"landscap":3,"larg":[3,7],"larger":[3,7],"last":[0,3],"later":[0,3,4,7],"law":[0,3,4,7,8],"lead":[3,9],"learn":[3,4,7,13],"leas":3,"least":8,"leav":4,"ledger":3,"legal":[3,4,7,8],"legisl":[4,6,7,8,10],"legislatur":3,"length":3,"less":[0,3,4],"let":[],"letter":8,"level":[3,4,7],"li":3,"liabil":[3,8,9],"liabl":3,"licenc":[3,8],"life":[3,4,7],"like":[3,8],"likelihood":3,"limit":[3,8],"line":0,"link":8,"linkedin":3,"list":[3,4],"live":[0,4,8],"ll":8,"local":3,"locat":[3,4],"log":4,"long":[3,4,6],"longer":[],"look":3,"loss":3,"loyalti":3,"luc":8,"lumber":4,"lump":3,"m":8,"made":[3,4,7,8],"mai":[0,3,4,7,8],"mail":3,"maimum":11,"main":[],"maintain":[3,4,7,8,9],"mainten":3,"major":[],"make":[3,4,7,10],"manag":[3,6,7,9,10],"mandat":[3,4],"mandatori":[4,8],"mani":[3,4,7],"manner":[3,7],"manual":3,"manufactur":3,"marin":3,"master":6,"masteri":3,"match":[4,8],"materi":[3,10,13],"mathemat":[3,7],"matter":[3,4],"maximum":[6,7,12],"me":[],"mean":[3,4,7],"meaning":8,"measur":3,"mechan":[],"media":3,"medium":[3,7],"meet":[3,7,10],"member":[3,4],"membership":[4,6],"memo":[3,7],"mental":8,"mere":3,"merger":3,"met":3,"method":3,"meyer":8,"mid":3,"might":[],"mind":[],"mine":3,"minim":3,"minimum":[3,8],"misclassif":3,"mitig":3,"modif":3,"modul":8,"monei":3,"monitor":3,"month":0,"monthli":[4,11],"more":[0,3,4,8],"moreov":3,"morn":3,"most":3,"much":4,"multi":[3,7],"multipl":[3,4,7],"municip":3,"must":[3,6,7,8],"name":[0,8],"nation":[3,6],"natur":[3,4,7],"navig":[3,8,10],"nearli":[],"necessari":[3,7,8],"need":[3,4,6,7,8],"neglect":3,"negoti":3,"neither":[],"net":[0,3,6,7,8,10],"new":[3,4,6,7,8],"newborn":4,"newli":4,"newslett":3,"next":3,"non":[3,4,7,10],"nor":3,"normal":3,"note":[3,4,7],"notif":3,"npw":3,"number":[0,3,7,8],"numer":3,"object":[4,6],"oblig":[3,4,10],"obnoard":6,"observ":[3,7],"obtain":[3,8],"occup":3,"occur":[],"offer":[3,4,6,8],"offic":3,"offici":[3,7,8],"often":[3,4,6,7],"old":[0,3],"older":0,"onboard":3,"onc":[3,8],"one":[0,3,4,8,13],"ongo":3,"onli":[0,3,4,8],"onlin":[3,12],"ontario":3,"open":3,"oper":[3,4,6],"opportun":3,"option":[0,4],"order":[3,4,7],"organ":[3,4,7,9],"organiz":[3,7,8],"orient":3,"origin":[3,8],"other":[0,3,4,7,8,9],"out":[0,3,8],"outcom":3,"outlin":[3,4,8],"output":[],"outset":[],"outsid":[3,8],"outsourc":3,"over":3,"overal":[3,8],"overclaim":8,"overhead":3,"overse":3,"oversight":3,"overtim":3,"overview":[],"ow":[0,3],"own":[3,4,6],"ownership":3,"p":3,"packag":8,"pai":[0,3,4,7,8,10],"paid":[3,4,7,8],"paint":3,"painter":[],"parad":4,"parent":[0,8],"parliament":3,"part":[0,3,8,9],"parti":[3,7],"partial":0,"particip":[3,4],"particular":3,"particularli":3,"partner":[0,3,4,8],"past":6,"payabl":[3,7,9],"payer":[0,3],"payment":[0,3,4,7,8,10],"payrol":[4,6,8,10,12],"peac":3,"penalti":[3,7,8],"penitentiari":3,"pension":[0,3,6,7,8,10],"peopl":[3,4],"per":0,"percent":[3,4],"percept":[3,7],"perform":[3,6,7],"period":[3,4,8,9],"perman":3,"permit":[3,8],"perpetu":4,"person":[3,4,6,8],"personnel":[3,7],"perspect":[3,7],"phone":3,"physic":8,"piec":[3,7],"pier":3,"pipeda":8,"pivot":[4,8],"place":[3,7],"placehold":[],"plai":[3,4,8],"plan":[0,3,6,7,8,10],"pleas":3,"plu":0,"point":8,"polici":[3,7],"portal":3,"portion":4,"posit":[3,7,8],"possess":3,"possibl":3,"possibli":8,"post":3,"postal":[0,3],"potenti":[3,7],"poverti":4,"power":3,"practic":[3,6,10],"practition":[3,7],"preced":3,"precis":3,"prefac":6,"prefer":8,"pregnanc":4,"premium":[3,4,8],"prepar":[3,7,8],"prescrib":[3,4],"presenc":3,"present":[3,7],"pressur":[3,7],"prevail":3,"prevent":[3,8],"previous":4,"price":3,"primari":[3,4,7],"princ":3,"principl":[3,4],"print":3,"prior":3,"prison":3,"privaci":[3,7,8],"privat":4,"proactiv":3,"probat":8,"problem":[3,7],"proce":8,"procedur":[3,7,10],"process":[3,7,8,9,10],"produc":[3,7],"profession":[3,6],"profici":[3,7],"profil":8,"profit":3,"program":[3,4,7,8],"prohibit":3,"project":3,"promot":3,"proper":3,"properli":[3,8],"properti":3,"proprietari":8,"protect":[3,4,8],"prove":[],"provid":[3,4,7,8],"provinc":[3,4,8],"provinci":[6,7,10],"provis":[3,4],"public":3,"publish":[3,4],"punctual":3,"purchas":[],"purpos":[3,4,8],"python":6,"qc":3,"qpp":[4,6],"qualif":4,"qualiti":3,"quarterli":[],"quebec":[0,4,6,8],"question":6,"questionair":8,"quickli":[3,7],"quit":[],"qu\u00e9bec":[3,4,6,7,10],"radio":3,"rais":[],"rang":3,"rapid":[],"rate":[3,6,8],"rather":3,"rc4110":3,"reach":4,"read":[3,7],"reader":6,"readi":8,"readili":8,"realiz":3,"reason":3,"recap":6,"receipt":[3,4],"receiv":[0,3,7],"recogn":[3,7],"recognit":8,"recommend":3,"reconcil":[3,7],"reconcili":3,"record":[3,6,8,9,10],"recruit":[3,7],"recur":3,"reduc":9,"reduct":8,"refer":[3,4,6,7,8],"reflect":[3,6,8,9],"refus":3,"regard":3,"regardless":3,"regiment":[],"region":[3,6],"regist":[3,8],"regul":[6,7,9],"regular":[0,3,4,7,10],"regularli":4,"regulatio":3,"regulatori":[3,8],"reimburs":3,"reinforc":13,"relat":[0,3,7,8,9,10],"relationship":[6,7],"relev":3,"reli":3,"religi":4,"remain":[3,7,8],"remit":[3,4,7,8],"remitt":[3,4,7,8],"remot":8,"remuner":[3,4,7],"render":[],"rent":[],"rental":3,"repair":3,"repeal":3,"replac":[3,4],"report":[3,4,7,8,9],"repres":[3,7],"request":[3,8],"requir":[3,4,6,7],"rescu":4,"research":3,"resembl":3,"resid":[0,8],"residenti":8,"resourc":[3,7,10],"respect":3,"respond":[3,7,8],"respons":[4,6,7,8,10],"restrict":8,"result":3,"retail":3,"retain":3,"retir":[3,4,8],"retrait":4,"retroact":3,"return":3,"revenu":[3,4,8,9],"revenuquebec":3,"review":6,"revis":3,"rganiz":[],"rich":6,"right":[0,3,7,8],"risk":[3,4,9],"robust":3,"roe":[3,4,8,10],"role":[3,4,8],"routin":[],"rq":[3,4,8],"rrsp":[3,8],"rule":3,"run":9,"safeguard":[],"safeti":3,"sage":8,"sage50":6,"salari":[3,8,10],"sale":[],"same":[0,3,4],"sampl":[3,6],"sanction":3,"satisfact":3,"satisfi":3,"save":[3,4,8],"sc":3,"scale":3,"scenario":[3,10],"schedul":3,"school":8,"scientist":[],"scope":[3,8],"scrutin":3,"scrutini":3,"second":12,"section":[0,3,4,8,13],"sector":[3,6],"secur":[0,3],"see":[],"seek":[3,4],"seizur":3,"select":[3,8],"self":[4,6,7,11],"selfassess":[],"selfemploi":3,"semi":11,"send":[4,8],"sens":[3,7],"sensit":[3,7,8],"sent":3,"sentenc":[],"separ":[3,7,8],"seri":[3,9],"seriou":[3,4],"serv":3,"servant":7,"servic":[4,6,7,8],"set":[3,8],"setup":8,"seven":4,"sever":[3,8],"shape":3,"share":[0,3,8],"she":3,"ship":3,"should":[3,4,7,8],"show":3,"side":[3,7],"sigma":9,"sign":8,"signal":3,"signatur":8,"signifi":[3,8],"signific":[3,4,8],"significantli":3,"similar":[3,4],"similarli":[],"simultan":3,"sin":8,"singl":8,"site":3,"situat":3,"size":[3,7],"skill":[3,4,6],"slip":[3,8],"small":[3,7],"smooth":3,"so":[0,3],"social":[0,3,4,8],"softwar":[3,7,10],"sole":3,"solid":6,"solut":[3,7],"solv":[3,7],"some":3,"sometim":[],"sooner":[],"sort":[],"sound":[3,7],"sourc":[0,3,7,8],"space":3,"span":6,"special":[3,4],"specialist":3,"specif":[3,4,6,7,10],"specifi":3,"spous":[0,4,8],"spreadsheet":[3,7],"staff":[3,7,8],"stage":[3,7],"stai":3,"stakehold":[6,7],"stand":6,"standard":[3,6,8,9,10],"start":8,"state":3,"statement":[8,9],"statu":[3,8],"statut":[3,4,7],"statutori":[3,4,7,8],"step":[3,8],"still":8,"stipul":3,"sto":3,"stop":4,"store":[3,8],"strict":[3,8],"strictli":3,"strong":3,"structur":[3,4,7],"stub":8,"student":[0,10],"studi":[6,10],"subcontract":6,"subject":[3,4],"submiss":3,"submit":[3,4,7],"subordin":3,"subscrib":3,"substanti":3,"substitut":3,"success":3,"successfulli":6,"suffer":[],"suffici":3,"suggest":3,"sum":3,"summar":8,"summari":6,"supervis":3,"supervisor":[3,8],"supplement":0,"supplementari":4,"suppli":3,"support":[0,3,4,8],"sure":8,"survei":3,"surveyor":[],"survivor":[3,4],"swift":3,"sy":6,"system":[3,7,8,9],"systemat":[3,9],"t":7,"t1213":8,"t2201":0,"t4":[3,8],"t4001":4,"tab":8,"tabl":8,"tact":[3,7],"tailor":[],"take":[3,4],"taken":[3,4],"task":[3,7],"tax":[3,4,6,7,9,10],"taxabl":7,"taxat":3,"taxpay":3,"td1":6,"teacher":4,"team":3,"technic":[3,6],"technologi":[3,7],"televis":3,"templat":[],"temporari":4,"ten":3,"tend":[3,4],"term":[3,4,7],"termin":[3,7,10],"terminologi":[3,6,7],"territori":[6,7],"test":13,"text":9,"than":[0,3,4,8],"thei":[3,4,7,9],"them":[3,8],"therebi":3,"therefor":[3,4,7],"thi":[0,3,4,6,7,8,10,13],"think":3,"third":[3,7],"thirti":3,"thorough":3,"those":[3,4],"three":[3,4,8],"through":[3,4,7,8,10],"throughout":[0,3,4],"thu":7,"ti":3,"time":[0,3,7,8],"timefram":[3,8],"timelin":[3,4],"titl":[],"togeth":[3,4],"tom":3,"tool":3,"topic":[3,4],"total":[0,3,8,9],"tp":6,"track":[3,4],"trade":[3,4],"tradit":3,"trail":3,"train":3,"trait":3,"transact":[3,9],"transfer":[0,3,8],"transpar":3,"transport":3,"trap":4,"travel":3,"trigger":3,"true":[3,8,9],"truli":3,"truncat":[],"trust":3,"trustworthi":[3,7],"tuition":[0,8],"turn":4,"twitter":3,"two":[0,3,4,7,8],"type":[4,6,7,8],"typic":[3,8],"u":9,"ultim":3,"uncertainti":3,"under":[0,3,4,7,8],"underscor":4,"understand":[3,7,13],"undertak":3,"unemploi":4,"unforeseen":3,"union":[3,6,7],"univers":0,"unless":[3,7],"unreimburs":3,"unsur":[],"unus":0,"up":[3,8],"updat":3,"upgrad":3,"uphold":3,"upon":[3,4],"upto":3,"uranium":3,"us":[0,3,4,7,8,10],"usag":[],"usual":[3,4,8],"util":3,"v":6,"vacat":3,"valid":[3,8],"valu":3,"vari":3,"variabl":6,"variat":3,"varieti":3,"variou":[3,7,9],"vehicl":4,"vendor":[3,8],"verbal":[3,7],"veri":[3,7],"verifi":[3,8],"vers":3,"version":8,"vest":3,"via":8,"view":3,"vigil":3,"visit":3,"vital":3,"void":8,"volum":3,"voluntarili":[],"vow":4,"w":0,"wa":[3,4,8],"wage":[3,8,9],"wai":3,"walk":8,"want":8,"we":[3,7,9],"websit":3,"week":3,"weekli":[3,11],"weigh":3,"weight":3,"well":[3,7,8],"were":[0,4],"what":[3,4,7,8],"when":[3,4,7,8],"where":[3,4],"wherea":[],"wherebi":3,"whether":[3,4,7],"which":[3,4,7,8,9,13],"whichev":0,"while":[3,4,6,7],"who":[0,3,6,7],"wholesal":3,"whom":3,"whose":[0,3,7],"why":3,"wide":[],"willing":[3,7],"window":8,"wish":[],"withdraw":[],"withheld":[3,4],"withhold":[3,4,8,9],"within":[3,4,8],"without":[3,8],"wizard":8,"word":[3,7],"work":[3,4,6,7,8],"worker":[3,4,7,10],"workforc":3,"workplac":[3,4,8],"worksheet":0,"workspac":3,"would":[3,4,7],"write":3,"written":[3,7],"www":3,"year":[0,3,4,6,7,8],"yearli":11,"yet":[],"you":[0,3,4,7,8],"your":[0,3,13]},"titles":["TD1","ABOUT THE AUTHOR","7. CALCULATING NET EARNINGS","3. PAYROLL COMPLIANCE AND REGULATIONS","4. Canada Pension Plan","14. Errors and Errata","ABOUT THE AUTHOR","2. INTRODUCTION TO CANADIAN PAYROLL","8. OBNOARDING EMPLOYEE","9. Payroll Accounting","1. PREFACE","12. RATES FOR 2025","13. REFERENCES","10. REVIEW QUESTIONS","11. TERMINOLOGY"],"titleterms":{"":[],"1015":8,"15":9,"2":[],"2025":[0,9,11],"3":8,"AND":3,"FOR":11,"THE":[1,6],"TO":7,"The":3,"To":[],"about":[1,6],"account":9,"accrual":[],"administr":[],"agreement":8,"allow":2,"allowancesm":[],"annual":[],"ar":[],"assess":3,"assist":[],"author":[1,6,8],"behaviour":7,"benefit":[2,8],"calcul":2,"canada":[4,11],"canadian":7,"commiss":[],"compens":[],"complianc":3,"confidenti":8,"content":[6,7,8],"contract":3,"contribut":[4,11],"control":[],"cours":[],"cpp":11,"cpp2":11,"credit":[0,8],"deduct":[],"definit":7,"detail":[],"determin":3,"earn":[2,14],"employ":[2,3,4],"employe":[3,8,13],"enrol":8,"enter":8,"entri":9,"equip":[],"errata":5,"error":5,"ethic":7,"evalu":8,"exampl":8,"exercis":8,"expens":2,"extern":3,"factor":3,"feder":[3,8],"financi":[],"form":8,"framework":[],"function":3,"glossari":6,"govern":3,"highlight":8,"hire":8,"incom":2,"inform":[8,13],"insur":[4,14],"intern":[3,8],"introduct":[3,7],"invest":[],"journal":9,"knowledg":7,"learn":[],"legal":[],"legisl":3,"manag":[],"mar":9,"materi":[],"maximum":11,"membership":8,"must":4,"net":2,"new":13,"object":[3,7],"obnoard":8,"onboard":8,"opportun":[],"other":[],"outcom":[],"overview":[],"pai":[],"payrol":[3,7,9],"pension":[4,11,14],"perdon":[],"period":[],"person":[0,7],"plan":[4,11],"prefac":10,"profession":7,"profit":[],"provinci":[3,8],"qpp":11,"quebec":11,"question":[3,7,8,13],"qu\u00e9bec":8,"rate":11,"recap":9,"recommend":[],"record":4,"refer":12,"regul":3,"relationship":3,"requir":8,"respons":3,"return":0,"review":[3,7,8,13],"risk":[],"sage50":8,"salari":[],"sampl":8,"self":3,"servic":3,"set":[],"skill":7,"specifi":[],"stakehold":3,"standard":7,"structur":[],"subcontract":3,"summari":3,"tabl":6,"tax":[0,8],"td1":[0,8],"technic":7,"terminologi":14,"territori":[3,8],"titl":[],"tool":[],"tp":8,"type":3,"union":8,"up":[],"v":8,"what":[],"who":4,"work":[],"wsib":[]}})
\ No newline at end of file
diff --git a/docs/build/html/terminology.html b/docs/build/html/terminology.html
index 510ac86..b0544e0 100644
--- a/docs/build/html/terminology.html
+++ b/docs/build/html/terminology.html
@@ -5,11 +5,11 @@
- 11. TERMINOLOGY — 🍁 Payroll Administration Fall 2025 documentation
+ 11. TERMINOLOGY — 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation
-
+
@@ -30,7 +30,7 @@
diff --git a/docs/build/simplepdf/.buildinfo b/docs/build/simplepdf/.buildinfo
index bfdea83..8a55378 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: 17e51e5637a442668003cb7cedb08892
+config: 5a4d08f4a265f26c63a97604f2863601
tags: 62a1e7829a13fc7881b6498c52484ec0
diff --git a/docs/build/simplepdf/_static/documentation_options.js b/docs/build/simplepdf/_static/documentation_options.js
index 69fbd59..0abecfe 100644
--- a/docs/build/simplepdf/_static/documentation_options.js
+++ b/docs/build/simplepdf/_static/documentation_options.js
@@ -1,5 +1,5 @@
const DOCUMENTATION_OPTIONS = {
- VERSION: 'Fall 2025',
+ VERSION: 'Fall 2025 (v25.08.23)',
LANGUAGE: 'en',
COLLAPSE_INDEX: false,
BUILDER: 'simplepdf',
diff --git a/docs/build/simplepdf/index.html b/docs/build/simplepdf/index.html
index d6041c7..3dc00a8 100644
--- a/docs/build/simplepdf/index.html
+++ b/docs/build/simplepdf/index.html
@@ -5,11 +5,11 @@
- 🍁 Payroll Administration Fall 2025 documentation
+ 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation
-
@@ -438,14 +438,12 @@
- Alexander Bobkov (Alex) is the author of this comprehensive and practical study guide for Payroll Administration,
-drawing on nearly two decades of hands-on experience in the corporate accounting field. From 2005 to 2022, Alexander successfully
-operated his own accounting firm, offering bookkeeping, accounting, and payroll services to a diverse clientele in the National
-Capital Regions. With a rich educational background that spans from a college diploma in Business Management to a Master’s
-degree in Business Administration, he brings both academic insight and practical expertise from his work. For the past five
-years, Alexander has focused specifically on the IT and payroll sector. This study guide reflects his long-standing goal: to
-help professional business managers to build a solid foundation in payroll administration while easing the anxiety often
-associated with its complexity. Designed to be clear, practical, and empowering, the guide equips readers with the skills needed
+ From 2005 to 2022 Alexander Bobkov (Alex) has successfully operated his own accounting firm, offering bookkeeping, accounting, and
+payroll services to a diverse clientele in the National Capital Regions. With a rich educational background that spans from a college
+diploma in Business Management to a Master’s degree in Business Administration, he brings both academic insight and practical expertise
+from his work. For the past five years, Alexander has focused specifically on the IT and payroll sector. This study guide reflects his
+long-standing goal: to help professional business managers to build a solid foundation in payroll administration while easing the anxiety
+often associated with its complexity. Designed to be clear, practical, and empowering, the guide equips readers with the skills needed
to confidently perform essential payroll functions encountered in day-to-day operations.
@@ -616,14 +614,9 @@ all stakeholders.
Payroll
- is the process of paying employees in exchange for the services
+ is the process of paying employees in exchange for the services they perform.
-
-
- they perform.
-
-
@@ -635,7 +628,7 @@ all stakeholders.
there are many legislative sources that payroll practitioners must comply
-with at two separate levels ─ the federal and the provincial/territorial
+with at two separate levels: the federal and the provincial/territorial
governments. Later in the chapter we will explore the compliance
requirements for the various pieces of legislation from these sources.
@@ -701,11 +694,11 @@ of an employee. From hiring through termination of employment, many of
these stages will impact how to produce the employee’s pay and prepare
required reports.
-
-
- The payroll department in a large organization may have:
-
-
+
+ The payroll department in a large organization may have:
+