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@@ -5,18 +5,16 @@
<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>12. TD1 &#8212; 🍁 Payroll Administration Fall 2025 documentation</title>
<title>TD1 &#8212; 🍁 Payroll Administration Fall 2025 (v25.08.23) documentation</title>
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<h3>Navigation</h3>
@@ -24,14 +22,8 @@
<li class="right" style="margin-right: 10px">
<a href="genindex.html" title="General Index"
accesskey="I">index</a></li>
<li class="right" >
<a href="calculating-net-pay.html" title="13. CALCULATING NET PAY"
accesskey="N">next</a> |</li>
<li class="right" >
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</ul>
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@@ -41,9 +33,9 @@
<div class="body" role="main">
<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">
<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">
<tbody>
<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>
<h3><a href="index.html">Table of Contents</a></h3>
<ul>
<li><a class="reference internal" href="#">12. TD1</a><ul>
<li><a class="reference internal" href="#td1-2025-personal-tax-credits-return">12.1. TD1 - 2025 Personal Tax Credits Return</a></li>
<li><a class="reference internal" href="#">TD1</a><ul>
<li><a class="reference internal" href="#td1-2025-personal-tax-credits-return">TD1 - 2025 Personal Tax Credits Return</a></li>
</ul>
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@@ -208,14 +190,8 @@ this amount to determine the amount of your tax deductions. ^</p>
<li class="right" style="margin-right: 10px">
<a href="genindex.html" title="General Index"
>index</a></li>
<li class="right" >
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@@ -7,14 +7,12 @@
ABOUT THE AUTHOR
#############################################
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.
.. 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
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.
@@ -86,6 +85,7 @@ these stages will impact how to produce the employee's pay and prepare
required reports.
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

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@@ -1,5 +1,5 @@
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@@ -22,7 +22,7 @@
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<li class="nav-item nav-item-this"><a href="">ABOUT THE AUTHOR</a></li>
</ul>
</div>
@@ -73,7 +73,7 @@
<li class="right" style="margin-right: 10px">
<a href="genindex.html" title="General Index"
>index</a></li>
<li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 documentation</a> &#187;</li>
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@@ -5,11 +5,11 @@
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@@ -30,7 +30,7 @@
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">7. </span>CALCULATING NET EARNINGS</a></li>
</ul>
</div>
@@ -119,7 +119,7 @@
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">7. </span>CALCULATING NET EARNINGS</a></li>
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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>3. PAYROLL COMPLIANCE AND REGULATIONS &#8212; 🍁 Payroll Administration Fall 2025 documentation</title>
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@@ -30,7 +30,7 @@
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</ul>
</div>
@@ -905,7 +905,7 @@ morning at 10:00 to discuss?</em></p>
<li class="right" >
<a href="introduction.html" title="2. INTRODUCTION TO CANADIAN PAYROLL"
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</ul>
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<meta charset="utf-8" />
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@@ -30,7 +30,7 @@
<li class="right" >
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">4. </span>Canada Pension Plan</a></li>
</ul>
</div>
@@ -282,7 +282,7 @@ explanation of what payroll information must be tracked for ROE reporting purpos
<li class="right" >
<a href="compliance.html" title="3. PAYROLL COMPLIANCE AND REGULATIONS"
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">4. </span>Canada Pension Plan</a></li>
</ul>
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@@ -5,11 +5,11 @@
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@@ -26,7 +26,7 @@
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@@ -82,7 +82,7 @@
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@@ -4,11 +4,11 @@
<head>
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@@ -21,7 +21,7 @@
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accesskey="I">index</a></li>
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<li class="nav-item nav-item-this"><a href="">Index</a></li>
</ul>
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@@ -65,7 +65,7 @@
<li class="right" style="margin-right: 10px">
<a href="#" title="General Index"
>index</a></li>
<li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 documentation</a> &#187;</li>
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@@ -5,11 +5,11 @@
<meta charset="utf-8" />
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<title>ABOUT THE AUTHOR &#8212; 🍁 Payroll Administration Fall 2025 documentation</title>
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@@ -26,7 +26,7 @@
<li class="right" >
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@@ -38,14 +38,12 @@
<section id="about-the-author">
<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,
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 Masters
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
<p>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 Masters 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.</p>
<div class="toctree-wrapper compound">
<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" >
<a href="preface.html" title="1. PREFACE"
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<li class="nav-item nav-item-this"><a href="">ABOUT THE AUTHOR</a></li>
</ul>
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@@ -5,11 +5,11 @@
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@@ -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 employees 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>
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</ul>
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@@ -30,7 +30,7 @@
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@@ -379,7 +379,7 @@ Payroll department holds this information, it cannot be disclosed to supervisors
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@@ -162,7 +162,7 @@ These entries are essential for maintaining accurate financial records and ensur
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@@ -83,7 +83,7 @@
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@@ -113,12 +113,12 @@
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@@ -438,14 +438,12 @@
</a>
</h1>
<p>
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&rsquo;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&rsquo;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.
</p>
<div class="toctree-wrapper compound">
@@ -616,14 +614,9 @@ all stakeholders.
<strong>
Payroll
</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>
</li>
</ul>
<p>
they perform.
</p>
<ul class="simple">
<li>
<p>
<strong>
@@ -635,7 +628,7 @@ all stakeholders.
</ul>
<p>
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
requirements for the various pieces of legislation from these sources.
</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
required reports.
</p>
<dl class="simple">
<dt>
The payroll department in a large organization may have:
</dt>
<dd>
<p>
The payroll department in a large organization may have:
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
@@ -713,7 +706,9 @@ required reports.
</p>
</li>
</ul>
</dd>
</div>
</blockquote>
<dl class="simple">
<dt>
and making required payroll remittances
</dt>