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2025-08-23 00:14:36 -04:00
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<meta charset="utf-8" />
<meta name="viewport" content="width=device-width, initial-scale=1.0" /><meta name="viewport" content="width=device-width, initial-scale=1" />
<title>2. INTRODUCTION TO CANADIAN PAYROLL &#8212; 🍁 Payroll Administration Fall 2025 documentation</title>
<title>2. INTRODUCTION TO CANADIAN PAYROLL &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
<link rel="stylesheet" type="text/css" href="_static/pygments.css?v=03e43079" />
<link rel="stylesheet" type="text/css" href="_static/classic.css?v=2bf1fcf8" />
<script src="_static/documentation_options.js?v=4160fc38"></script>
<script src="_static/documentation_options.js?v=cc9fd868"></script>
<script src="_static/doctools.js?v=9bcbadda"></script>
<script src="_static/sphinx_highlight.js?v=dc90522c"></script>
@@ -30,7 +30,7 @@
<li class="right" >
<a href="preface.html" title="1. PREFACE"
accesskey="P">previous</a> |</li>
<li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 documentation</a> &#187;</li>
<li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">2. </span>INTRODUCTION TO CANADIAN PAYROLL</a></li>
</ul>
</div>
@@ -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.</p>
<ul class="simple">
<li><p><strong>Payroll</strong> is the process of paying employees in exchange for the services</p></li>
</ul>
<p>they perform.</p>
<ul class="simple">
<li><p><strong>Payroll</strong> is the process of paying employees in exchange for the services they perform.</p></li>
<li><p><strong>Legislation</strong> refers to laws enacted by a legislative body. In Canada</p></li>
</ul>
<p>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.</p>
<ul class="simple">
@@ -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.</p>
<dl class="simple">
<dt>The payroll department in a large organization may have:</dt><dd><ul class="simple">
<p>The payroll department in a large organization may have:</p>
<blockquote>
<div><ul class="simple">
<li><p>payroll administrators who are responsible for entering payroll data into the system</p></li>
</ul>
</dd>
</div></blockquote>
<dl class="simple">
<dt>and making required payroll remittances</dt><dd><ul class="simple">
<li><p>payroll coordinators who are responsible for preparing the payroll journal entries and</p></li>
</ul>
@@ -298,7 +297,7 @@ professional skills.</p>
<li class="right" >
<a href="preface.html" title="1. PREFACE"
>previous</a> |</li>
<li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 documentation</a> &#187;</li>
<li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">2. </span>INTRODUCTION TO CANADIAN PAYROLL</a></li>
</ul>
</div>