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<a href="genindex.html" title="General Index" <a href="genindex.html" title="General Index"
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@@ -41,9 +33,9 @@
<div class="body" role="main"> <div class="body" role="main">
<section id="td1"> <section id="td1">
<h1><span class="section-number">12. </span>TD1<a class="headerlink" href="#td1" title="Link to this heading"></a></h1> <h1>TD1<a class="headerlink" href="#td1" title="Link to this heading"></a></h1>
<section id="td1-2025-personal-tax-credits-return"> <section id="td1-2025-personal-tax-credits-return">
<h2><span class="section-number">12.1. </span>TD1 - 2025 Personal Tax Credits Return<a class="headerlink" href="#td1-2025-personal-tax-credits-return" title="Link to this heading"></a></h2> <h2>TD1 - 2025 Personal Tax Credits Return<a class="headerlink" href="#td1-2025-personal-tax-credits-return" title="Link to this heading"></a></h2>
<table class="docutils align-default"> <table class="docutils align-default">
<tbody> <tbody>
<tr class="row-odd"><td><p>Last name</p></td> <tr class="row-odd"><td><p>Last name</p></td>
@@ -164,23 +156,13 @@ this amount to determine the amount of your tax deductions. ^</p>
<div> <div>
<h3><a href="index.html">Table of Contents</a></h3> <h3><a href="index.html">Table of Contents</a></h3>
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<li><a class="reference internal" href="#">12. TD1</a><ul> <li><a class="reference internal" href="#">TD1</a><ul>
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ABOUT THE AUTHOR ABOUT THE AUTHOR
############################################# #############################################
Alexander Bobkov (Alex) is the author of this comprehensive and practical study guide for Payroll Administration, From 2005 to 2022 Alexander Bobkov (Alex) has successfully operated his own accounting firm, offering bookkeeping, accounting, and
drawing on nearly two decades of hands-on experience in the corporate accounting field. From 2005 to 2022, Alexander successfully payroll services to a diverse clientele in the National Capital Regions. With a rich educational background that spans from a college
operated his own accounting firm, offering bookkeeping, accounting, and payroll services to a diverse clientele in the National diploma in Business Management to a Master's degree in Business Administration, he brings both academic insight and practical expertise
Capital Regions. With a rich educational background that spans from a college diploma in Business Management to a Master's from his work. For the past five years, Alexander has focused specifically on the IT and payroll sector. This study guide reflects his
degree in Business Administration, he brings both academic insight and practical expertise from his work. For the past five long-standing goal: to help professional business managers to build a solid foundation in payroll administration while easing the anxiety
years, Alexander has focused specifically on the IT and payroll sector. This study guide reflects his long-standing goal: to often associated with its complexity. Designed to be clear, practical, and empowering, the guide equips readers with the skills needed
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. to confidently perform essential payroll functions encountered in day-to-day operations.
.. toctree:: .. toctree::

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@@ -34,12 +34,11 @@ In addition to ensuring that employees have been paid, payroll
practitioners must also be able to communicate payroll information to practitioners must also be able to communicate payroll information to
all stakeholders. all stakeholders.
- **Payroll** is the process of paying employees in exchange for the services - **Payroll** is the process of paying employees in exchange for the services they perform.
they perform.
- **Legislation** refers to laws enacted by a legislative body. In Canada - **Legislation** refers to laws enacted by a legislative body. In Canada
there are many legislative sources that payroll practitioners must comply 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 governments. Later in the chapter we will explore the compliance
requirements for the various pieces of legislation from these sources. requirements for the various pieces of legislation from these sources.
@@ -86,6 +85,7 @@ these stages will impact how to produce the employee's pay and prepare
required reports. 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 - payroll administrators who are responsible for entering payroll data into the system
and making required payroll remittances and making required payroll remittances
- payroll coordinators who are responsible for preparing the payroll journal entries and - payroll coordinators who are responsible for preparing the payroll journal entries and

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@@ -905,7 +905,7 @@ morning at 10:00 to discuss?</em></p>
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@@ -282,7 +282,7 @@ explanation of what payroll information must be tracked for ROE reporting purpos
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@@ -82,7 +82,7 @@
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@@ -21,7 +21,7 @@
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<a href="#" title="General Index" <a href="#" title="General Index"
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@@ -65,7 +65,7 @@
<li class="right" style="margin-right: 10px"> <li class="right" style="margin-right: 10px">
<a href="#" title="General Index" <a href="#" title="General Index"
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@@ -26,7 +26,7 @@
<li class="right" > <li class="right" >
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</ul> </ul>
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@@ -38,14 +38,12 @@
<section id="about-the-author"> <section id="about-the-author">
<h1>ABOUT THE AUTHOR<a class="headerlink" href="#about-the-author" title="Link to this heading"></a></h1> <h1>ABOUT THE AUTHOR<a class="headerlink" href="#about-the-author" title="Link to this heading"></a></h1>
<p>Alexander Bobkov (Alex) is the author of this comprehensive and practical study guide for Payroll Administration, <p>From 2005 to 2022 Alexander Bobkov (Alex) has successfully operated his own accounting firm, offering bookkeeping, accounting, and
drawing on nearly two decades of hands-on experience in the corporate accounting field. From 2005 to 2022, Alexander successfully payroll services to a diverse clientele in the National Capital Regions. With a rich educational background that spans from a college
operated his own accounting firm, offering bookkeeping, accounting, and payroll services to a diverse clientele in the National diploma in Business Management to a Masters degree in Business Administration, he brings both academic insight and practical expertise
Capital Regions. With a rich educational background that spans from a college diploma in Business Management to a Masters from his work. For the past five years, Alexander has focused specifically on the IT and payroll sector. This study guide reflects his
degree in Business Administration, he brings both academic insight and practical expertise from his work. For the past five long-standing goal: to help professional business managers to build a solid foundation in payroll administration while easing the anxiety
years, Alexander has focused specifically on the IT and payroll sector. This study guide reflects his long-standing goal: to often associated with its complexity. Designed to be clear, practical, and empowering, the guide equips readers with the skills needed
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.</p> to confidently perform essential payroll functions encountered in day-to-day operations.</p>
<div class="toctree-wrapper compound"> <div class="toctree-wrapper compound">
<p class="caption" role="heading"><span class="caption-text">Table of Contents:</span></p> <p class="caption" role="heading"><span class="caption-text">Table of Contents:</span></p>
@@ -216,7 +214,7 @@ to confidently perform essential payroll functions encountered in day-to-day ope
<li class="right" > <li class="right" >
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<li class="nav-item nav-item-this"><a href="">ABOUT THE AUTHOR</a></li> <li class="nav-item nav-item-this"><a href="">ABOUT THE AUTHOR</a></li>
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@@ -30,7 +30,7 @@
<li class="right" > <li class="right" >
<a href="preface.html" title="1. PREFACE" <a href="preface.html" title="1. PREFACE"
accesskey="P">previous</a> |</li> accesskey="P">previous</a> |</li>
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">2. </span>INTRODUCTION TO CANADIAN PAYROLL</a></li> <li class="nav-item nav-item-this"><a href=""><span class="section-number">2. </span>INTRODUCTION TO CANADIAN PAYROLL</a></li>
</ul> </ul>
</div> </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 practitioners must also be able to communicate payroll information to
all stakeholders.</p> all stakeholders.</p>
<ul class="simple"> <ul class="simple">
<li><p><strong>Payroll</strong> is the process of paying employees in exchange for the services</p></li> <li><p><strong>Payroll</strong> is the process of paying employees in exchange for the services they perform.</p></li>
</ul>
<p>they perform.</p>
<ul class="simple">
<li><p><strong>Legislation</strong> refers to laws enacted by a legislative body. In Canada</p></li> <li><p><strong>Legislation</strong> refers to laws enacted by a legislative body. In Canada</p></li>
</ul> </ul>
<p>there are many legislative sources that payroll practitioners must comply <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 governments. Later in the chapter we will explore the compliance
requirements for the various pieces of legislation from these sources.</p> requirements for the various pieces of legislation from these sources.</p>
<ul class="simple"> <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 of an employee. From hiring through termination of employment, many of
these stages will impact how to produce the employees pay and prepare these stages will impact how to produce the employees pay and prepare
required reports.</p> required reports.</p>
<dl class="simple"> <p>The payroll department in a large organization may have:</p>
<dt>The payroll department in a large organization may have:</dt><dd><ul class="simple"> <blockquote>
<div><ul class="simple">
<li><p>payroll administrators who are responsible for entering payroll data into the system</p></li> <li><p>payroll administrators who are responsible for entering payroll data into the system</p></li>
</ul> </ul>
</dd> </div></blockquote>
<dl class="simple">
<dt>and making required payroll remittances</dt><dd><ul 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> <li><p>payroll coordinators who are responsible for preparing the payroll journal entries and</p></li>
</ul> </ul>
@@ -298,7 +297,7 @@ professional skills.</p>
<li class="right" > <li class="right" >
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@@ -30,7 +30,7 @@
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</ul> </ul>
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@@ -379,7 +379,7 @@ Payroll department holds this information, it cannot be disclosed to supervisors
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@@ -30,7 +30,7 @@
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</ul> </ul>
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@@ -162,7 +162,7 @@ These entries are essential for maintaining accurate financial records and ensur
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@@ -25,12 +25,12 @@
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</ul> </ul>
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@@ -83,7 +83,7 @@
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<h4>Next topic</h4> <h4>Next topic</h4>
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<div role="note" aria-label="source link"> <div role="note" aria-label="source link">
<h3>This Page</h3> <h3>This Page</h3>
@@ -113,12 +113,12 @@
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@@ -438,14 +438,12 @@
</a> </a>
</h1> </h1>
<p> <p>
Alexander Bobkov (Alex) is the author of this comprehensive and practical study guide for Payroll Administration, From 2005 to 2022 Alexander Bobkov (Alex) has successfully operated his own accounting firm, offering bookkeeping, accounting, and
drawing on nearly two decades of hands-on experience in the corporate accounting field. From 2005 to 2022, Alexander successfully payroll services to a diverse clientele in the National Capital Regions. With a rich educational background that spans from a college
operated his own accounting firm, offering bookkeeping, accounting, and payroll services to a diverse clientele in the National diploma in Business Management to a Master&rsquo;s degree in Business Administration, he brings both academic insight and practical expertise
Capital Regions. With a rich educational background that spans from a college diploma in Business Management to a Master&rsquo;s from his work. For the past five years, Alexander has focused specifically on the IT and payroll sector. This study guide reflects his
degree in Business Administration, he brings both academic insight and practical expertise from his work. For the past five long-standing goal: to help professional business managers to build a solid foundation in payroll administration while easing the anxiety
years, Alexander has focused specifically on the IT and payroll sector. This study guide reflects his long-standing goal: to often associated with its complexity. Designed to be clear, practical, and empowering, the guide equips readers with the skills needed
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. to confidently perform essential payroll functions encountered in day-to-day operations.
</p> </p>
<div class="toctree-wrapper compound"> <div class="toctree-wrapper compound">
@@ -616,14 +614,9 @@ all stakeholders.
<strong> <strong>
Payroll Payroll
</strong> </strong>
is the process of paying employees in exchange for the services is the process of paying employees in exchange for the services they perform.
</p> </p>
</li> </li>
</ul>
<p>
they perform.
</p>
<ul class="simple">
<li> <li>
<p> <p>
<strong> <strong>
@@ -635,7 +628,7 @@ all stakeholders.
</ul> </ul>
<p> <p>
there are many legislative sources that payroll practitioners must comply there are many legislative sources that payroll practitioners must comply
with at two separate levels &boxh; 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 governments. Later in the chapter we will explore the compliance
requirements for the various pieces of legislation from these sources. requirements for the various pieces of legislation from these sources.
</p> </p>
@@ -701,11 +694,11 @@ of an employee. From hiring through termination of employment, many of
these stages will impact how to produce the employee&rsquo;s pay and prepare these stages will impact how to produce the employee&rsquo;s pay and prepare
required reports. required reports.
</p> </p>
<dl class="simple"> <p>
<dt> The payroll department in a large organization may have:
The payroll department in a large organization may have: </p>
</dt> <blockquote>
<dd> <div>
<ul class="simple"> <ul class="simple">
<li> <li>
<p> <p>
@@ -713,7 +706,9 @@ required reports.
</p> </p>
</li> </li>
</ul> </ul>
</dd> </div>
</blockquote>
<dl class="simple">
<dt> <dt>
and making required payroll remittances and making required payroll remittances
</dt> </dt>