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compliance
This commit is contained in:
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docs/build/html/_sources/compliance.rst.txt
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docs/build/html/_sources/compliance.rst.txt
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@@ -120,17 +120,11 @@ Content Knowledge
|
||||
|
||||
Payroll practitioners should know the following to effectively perform their duties:
|
||||
|
||||
- Payroll Compliance Legislation: the Income Tax Act, the Employment Insurance
|
||||
Act, the Canada Pension Plan Act, Employment/Labour Standards, privacy
|
||||
legislation, Workers' Compensation and provincial/territorial payroll-specific
|
||||
legislation
|
||||
- Payroll Processes: the remuneration and deduction components of payroll and how
|
||||
to use these components to calculate a net pay in both regular and non-regular
|
||||
circumstances
|
||||
- Payroll Reporting: how to calculate and remit amounts due to government agencies,
|
||||
insurance companies, unions and other third parties. In addition, payroll reporting
|
||||
includes accounting for payroll expenses and accruals to internal financial systems
|
||||
and federal and provincial/territorial year-end reporting.
|
||||
- Payroll Compliance Legislation: the Income Tax Act, the Employment Insurance Act, the Canada Pension Plan Act, Employment/Labour Standards, privacy legislation, Workers' Compensation and provincial/territorial payroll-specific legislation
|
||||
|
||||
- Payroll Processes: the remuneration and deduction components of payroll and how to use these components to calculate a net pay in both regular and non-regular circumstances
|
||||
|
||||
- Payroll Reporting: how to calculate and remit amounts due to government agencies, insurance companies, unions and other third parties. In addition, payroll reporting includes accounting for payroll expenses and accruals to internal financial systems and federal and provincial/territorial year-end reporting.
|
||||
|
||||
Technical Skills
|
||||
----------------
|
||||
@@ -149,14 +143,15 @@ Personal and Professional Skills
|
||||
|
||||
The following personal and professional skills will assist payroll practitioners in dealing with
|
||||
the various stakeholders involved in the payroll process:
|
||||
- written communication skills, such as preparing employee emails and memos,
|
||||
management reports, policies and procedures and correspondence with various levels
|
||||
of government
|
||||
- verbal communication skills, to be able to respond to internal and external
|
||||
stakeholder inquiries
|
||||
- the ability to read, understand and interpret legal terminology found in documents
|
||||
such as collective agreements, benefit contracts and government regulations
|
||||
|
||||
- written communication skills, such as preparing employee emails and memos, management reports, policies and procedures and correspondence with various levels of government
|
||||
|
||||
- verbal communication skills, to be able to respond to internal and external stakeholder inquiries
|
||||
|
||||
- the ability to read, understand and interpret legal terminology found in documents such as collective agreements, benefit contracts and government regulations
|
||||
|
||||
- excellent mathematical skills to perform various calculations
|
||||
|
||||
- problem solving, decision-making, time management and organizational skills
|
||||
|
||||
Behavioural and Ethical Standards
|
||||
@@ -164,17 +159,15 @@ Behavioural and Ethical Standards
|
||||
|
||||
Behaviour and ethics are two areas that build on the skills that an effective payroll practitioner
|
||||
must have. Effective payroll professionals should be:
|
||||
|
||||
- trustworthy, as the potential for fraud is ever present
|
||||
- conscientious, with a keen attention to detail
|
||||
- discreet, due to the confidential nature of information being handled
|
||||
- tactful in dealing with employees who can be very sensitive when discussing their
|
||||
financial issues
|
||||
- tactful in dealing with employees who can be very sensitive when discussing their financial issues
|
||||
- perceptive, able to understand all sides of an issue
|
||||
- able to work under the pressures of absolute deadlines
|
||||
- able to use common sense in order to recognize problems quickly and apply sound
|
||||
solutions
|
||||
- able to remain objective and maintain a factual perspective when dealing with
|
||||
questions and inquiries
|
||||
- able to use common sense in order to recognize problems quickly and apply sound solutions
|
||||
- able to remain objective and maintain a factual perspective when dealing with questions and inquiries
|
||||
|
||||
3. Payroll Stakeholders
|
||||
========================
|
||||
@@ -193,33 +186,39 @@ outsource/software vendors.
|
||||
Government Stakeholders
|
||||
----------------------
|
||||
|
||||
Government Stakeholders
|
||||
Government legislation provides the rules and regulations that the payroll function must
|
||||
administer with respect to payments made to employees. For this reason, it is important for
|
||||
the payroll practitioner to understand both the scope and the source of payroll-related
|
||||
legislation.
|
||||
|
||||
Canada is ruled by a federal government with ten largely self-governing provinces and three
|
||||
territories controlled by the federal government. Payroll practitioners have to be compliant
|
||||
not only with the federal government legislation, but with the provincial and territorial
|
||||
governments' legislation as well.
|
||||
|
||||
As a result, payroll practitioners and their organizations are affected by the enactment of
|
||||
legislation at both the federal and provincial/territorial level.
|
||||
|
||||
The federal parliament has the power to make laws for the peace, order and good government
|
||||
of Canada. The federal cabinet is responsible for most of the legislation introduced by
|
||||
parliament, and has the sole power to prepare and introduce tax legislation involving the
|
||||
expenditure of public money.
|
||||
|
||||
The provincial/territorial legislatures have power over direct taxation in the province or
|
||||
territory for the purposes of natural resources, prisons (except for federal penitentiaries),
|
||||
charitable institutions, hospitals (except marine hospitals), municipal institutions, education,
|
||||
licences for provincial/territorial and municipal revenue purposes, local works, incorporation
|
||||
of provincial/territorial organizations, the creation of courts and the administration of justice,
|
||||
fines and penalties for breaking provincial/territorial laws.
|
||||
|
||||
Both the federal and provincial/territorial governments have power over agriculture,
|
||||
immigration and certain aspects of natural resources. Should their laws conflict, federal law
|
||||
prevails.
|
||||
|
||||
In the case of old age, disability, and survivor's pensions, again both the federal and
|
||||
provincial/territorial governments have power. In this instance, if their laws conflict, the
|
||||
provincial/territorial power prevails.
|
||||
|
||||
The federal government cannot transfer any of its powers to a provincial/territorial
|
||||
legislature, nor can a provincial/territorial legislature transfer any of its powers to the federal
|
||||
government. The federal government can, however, delegate the administration of a federal
|
||||
@@ -241,14 +240,12 @@ authority of the Parliament of Canada extends to all matters regarding:
|
||||
- regulation of trade and commerce
|
||||
- Employment Insurance
|
||||
- postal service
|
||||
- fixing and providing salaries and allowances for civil and other officers of the
|
||||
Government of Canada
|
||||
- fixing and providing salaries and allowances for civil and other officers of the Government of Canada
|
||||
- navigation and shipping
|
||||
- ferries between a province and any British or foreign country or between two
|
||||
provinces
|
||||
- criminal law, except the Constitution of Courts of Criminal Jurisdiction, but including
|
||||
the Procedure in Criminal Matters
|
||||
- ferries between a province and any British or foreign country or between two provinces
|
||||
- criminal law, except the Constitution of Courts of Criminal Jurisdiction, but including the Procedure in Criminal Matters
|
||||
- anything not specifically assigned to the provinces under this Act
|
||||
|
||||
The Canada Labour Code is legislation that consolidates certain statutes respecting labour.
|
||||
Part I deals with Industrial Relations, Part II deals with Occupational Health and Safety and
|
||||
Part III deals with Labour Standards. The primary objective of Part III is to establish and
|
||||
@@ -256,12 +253,9 @@ protect employees' and employers' rights to fair and equitable conditions of emp
|
||||
Part III provisions establish minimum requirements concerning the working conditions of
|
||||
employees under federal jurisdiction in the following industries and organizations:
|
||||
|
||||
- industries and undertakings of inter-provincial/territorial, national, or international
|
||||
nature, that is, transportation, communications, radio and television broadcasting,
|
||||
banking, uranium mining, grain elevators, and flour and feed operations
|
||||
- organizations whose operations have been declared for the general advantage of
|
||||
Canada or two or more provinces, and such Crown corporations as Canada Post
|
||||
Corporation, and the Canadian Broadcasting Corporation (CBC)
|
||||
- industries and undertakings of inter-provincial/territorial, national, or international nature, that is, transportation, communications, radio and television broadcasting, banking, uranium mining, grain elevators, and flour and feed operations
|
||||
|
||||
- organizations whose operations have been declared for the general advantage of Canada or two or more provinces, and such Crown corporations as Canada Post Corporation, and the Canadian Broadcasting Corporation (CBC)
|
||||
|
||||
Review Summary
|
||||
==============
|
||||
|
123
docs/build/html/compliance.html
vendored
123
docs/build/html/compliance.html
vendored
@@ -151,27 +151,11 @@ reports.</p>
|
||||
<p>Payroll practitioners should know the following to effectively perform their duties:</p>
|
||||
<blockquote>
|
||||
<div><ul class="simple">
|
||||
<li><p>Payroll Compliance Legislation: the Income Tax Act, the Employment Insurance</p></li>
|
||||
<li><p>Payroll Compliance Legislation: the Income Tax Act, the Employment Insurance Act, the Canada Pension Plan Act, Employment/Labour Standards, privacy legislation, Workers’ Compensation and provincial/territorial payroll-specific legislation</p></li>
|
||||
<li><p>Payroll Processes: the remuneration and deduction components of payroll and how to use these components to calculate a net pay in both regular and non-regular circumstances</p></li>
|
||||
<li><p>Payroll Reporting: how to calculate and remit amounts due to government agencies, insurance companies, unions and other third parties. In addition, payroll reporting includes accounting for payroll expenses and accruals to internal financial systems and federal and provincial/territorial year-end reporting.</p></li>
|
||||
</ul>
|
||||
</div></blockquote>
|
||||
<p>Act, the Canada Pension Plan Act, Employment/Labour Standards, privacy
|
||||
legislation, Workers’ Compensation and provincial/territorial payroll-specific
|
||||
legislation</p>
|
||||
<blockquote>
|
||||
<div><ul class="simple">
|
||||
<li><p>Payroll Processes: the remuneration and deduction components of payroll and how</p></li>
|
||||
</ul>
|
||||
</div></blockquote>
|
||||
<p>to use these components to calculate a net pay in both regular and non-regular
|
||||
circumstances</p>
|
||||
<blockquote>
|
||||
<div><ul class="simple">
|
||||
<li><p>Payroll Reporting: how to calculate and remit amounts due to government agencies,</p></li>
|
||||
</ul>
|
||||
</div></blockquote>
|
||||
<p>insurance companies, unions and other third parties. In addition, payroll reporting
|
||||
includes accounting for payroll expenses and accruals to internal financial systems
|
||||
and federal and provincial/territorial year-end reporting.</p>
|
||||
</section>
|
||||
<section id="technical-skills">
|
||||
<h2><span class="section-number">4.4. </span>Technical Skills<a class="headerlink" href="#technical-skills" title="Link to this heading">¶</a></h2>
|
||||
@@ -189,27 +173,13 @@ and willing to embrace continuous learning.</p>
|
||||
the various stakeholders involved in the payroll process:</p>
|
||||
<blockquote>
|
||||
<div><ul class="simple">
|
||||
<li><p>written communication skills, such as preparing employee emails and memos,</p></li>
|
||||
</ul>
|
||||
</div></blockquote>
|
||||
<p>management reports, policies and procedures and correspondence with various levels
|
||||
of government</p>
|
||||
<blockquote>
|
||||
<div><ul class="simple">
|
||||
<li><p>verbal communication skills, to be able to respond to internal and external</p></li>
|
||||
</ul>
|
||||
</div></blockquote>
|
||||
<dl class="simple">
|
||||
<dt>stakeholder inquiries</dt><dd><ul class="simple">
|
||||
<li><p>the ability to read, understand and interpret legal terminology found in documents</p></li>
|
||||
</ul>
|
||||
</dd>
|
||||
<dt>such as collective agreements, benefit contracts and government regulations</dt><dd><ul class="simple">
|
||||
<li><p>written communication skills, such as preparing employee emails and memos, management reports, policies and procedures and correspondence with various levels of government</p></li>
|
||||
<li><p>verbal communication skills, to be able to respond to internal and external stakeholder inquiries</p></li>
|
||||
<li><p>the ability to read, understand and interpret legal terminology found in documents such as collective agreements, benefit contracts and government regulations</p></li>
|
||||
<li><p>excellent mathematical skills to perform various calculations</p></li>
|
||||
<li><p>problem solving, decision-making, time management and organizational skills</p></li>
|
||||
</ul>
|
||||
</dd>
|
||||
</dl>
|
||||
</div></blockquote>
|
||||
</section>
|
||||
<section id="behavioural-and-ethical-standards">
|
||||
<h2><span class="section-number">4.6. </span>Behavioural and Ethical Standards<a class="headerlink" href="#behavioural-and-ethical-standards" title="Link to this heading">¶</a></h2>
|
||||
@@ -220,22 +190,13 @@ must have. Effective payroll professionals should be:</p>
|
||||
<li><p>trustworthy, as the potential for fraud is ever present</p></li>
|
||||
<li><p>conscientious, with a keen attention to detail</p></li>
|
||||
<li><p>discreet, due to the confidential nature of information being handled</p></li>
|
||||
<li><p>tactful in dealing with employees who can be very sensitive when discussing their</p></li>
|
||||
</ul>
|
||||
</div></blockquote>
|
||||
<dl class="simple">
|
||||
<dt>financial issues</dt><dd><ul class="simple">
|
||||
<li><p>tactful in dealing with employees who can be very sensitive when discussing their financial issues</p></li>
|
||||
<li><p>perceptive, able to understand all sides of an issue</p></li>
|
||||
<li><p>able to work under the pressures of absolute deadlines</p></li>
|
||||
<li><p>able to use common sense in order to recognize problems quickly and apply sound</p></li>
|
||||
<li><p>able to use common sense in order to recognize problems quickly and apply sound solutions</p></li>
|
||||
<li><p>able to remain objective and maintain a factual perspective when dealing with questions and inquiries</p></li>
|
||||
</ul>
|
||||
</dd>
|
||||
<dt>solutions</dt><dd><ul class="simple">
|
||||
<li><p>able to remain objective and maintain a factual perspective when dealing with</p></li>
|
||||
</ul>
|
||||
</dd>
|
||||
</dl>
|
||||
<p>questions and inquiries</p>
|
||||
</div></blockquote>
|
||||
<section id="payroll-stakeholders">
|
||||
<h3><span class="section-number">4.6.1. </span>3. Payroll Stakeholders<a class="headerlink" href="#payroll-stakeholders" title="Link to this heading">¶</a></h3>
|
||||
<p>Stakeholders are the individuals, groups and agencies, both internal and external to the
|
||||
@@ -251,34 +212,33 @@ outsource/software vendors.</p>
|
||||
</section>
|
||||
<section id="government-stakeholders">
|
||||
<h2><span class="section-number">4.7. </span>Government Stakeholders<a class="headerlink" href="#government-stakeholders" title="Link to this heading">¶</a></h2>
|
||||
<p>Government Stakeholders
|
||||
Government legislation provides the rules and regulations that the payroll function must
|
||||
<p>Government legislation provides the rules and regulations that the payroll function must
|
||||
administer with respect to payments made to employees. For this reason, it is important for
|
||||
the payroll practitioner to understand both the scope and the source of payroll-related
|
||||
legislation.
|
||||
Canada is ruled by a federal government with ten largely self-governing provinces and three
|
||||
legislation.</p>
|
||||
<p>Canada is ruled by a federal government with ten largely self-governing provinces and three
|
||||
territories controlled by the federal government. Payroll practitioners have to be compliant
|
||||
not only with the federal government legislation, but with the provincial and territorial
|
||||
governments’ legislation as well.
|
||||
As a result, payroll practitioners and their organizations are affected by the enactment of
|
||||
legislation at both the federal and provincial/territorial level.
|
||||
The federal parliament has the power to make laws for the peace, order and good government
|
||||
governments’ legislation as well.</p>
|
||||
<p>As a result, payroll practitioners and their organizations are affected by the enactment of
|
||||
legislation at both the federal and provincial/territorial level.</p>
|
||||
<p>The federal parliament has the power to make laws for the peace, order and good government
|
||||
of Canada. The federal cabinet is responsible for most of the legislation introduced by
|
||||
parliament, and has the sole power to prepare and introduce tax legislation involving the
|
||||
expenditure of public money.
|
||||
The provincial/territorial legislatures have power over direct taxation in the province or
|
||||
expenditure of public money.</p>
|
||||
<p>The provincial/territorial legislatures have power over direct taxation in the province or
|
||||
territory for the purposes of natural resources, prisons (except for federal penitentiaries),
|
||||
charitable institutions, hospitals (except marine hospitals), municipal institutions, education,
|
||||
licences for provincial/territorial and municipal revenue purposes, local works, incorporation
|
||||
of provincial/territorial organizations, the creation of courts and the administration of justice,
|
||||
fines and penalties for breaking provincial/territorial laws.
|
||||
Both the federal and provincial/territorial governments have power over agriculture,
|
||||
fines and penalties for breaking provincial/territorial laws.</p>
|
||||
<p>Both the federal and provincial/territorial governments have power over agriculture,
|
||||
immigration and certain aspects of natural resources. Should their laws conflict, federal law
|
||||
prevails.
|
||||
In the case of old age, disability, and survivor’s pensions, again both the federal and
|
||||
prevails.</p>
|
||||
<p>In the case of old age, disability, and survivor’s pensions, again both the federal and
|
||||
provincial/territorial governments have power. In this instance, if their laws conflict, the
|
||||
provincial/territorial power prevails.
|
||||
The federal government cannot transfer any of its powers to a provincial/territorial
|
||||
provincial/territorial power prevails.</p>
|
||||
<p>The federal government cannot transfer any of its powers to a provincial/territorial
|
||||
legislature, nor can a provincial/territorial legislature transfer any of its powers to the federal
|
||||
government. The federal government can, however, delegate the administration of a federal
|
||||
act to a provincial/territorial agency, and a provincial/territorial legislature can delegate the
|
||||
@@ -297,24 +257,13 @@ authority of the Parliament of Canada extends to all matters regarding:</p>
|
||||
<li><p>regulation of trade and commerce</p></li>
|
||||
<li><p>Employment Insurance</p></li>
|
||||
<li><p>postal service</p></li>
|
||||
<li><p>fixing and providing salaries and allowances for civil and other officers of the</p></li>
|
||||
</ul>
|
||||
</div></blockquote>
|
||||
<dl class="simple">
|
||||
<dt>Government of Canada</dt><dd><ul class="simple">
|
||||
<li><p>fixing and providing salaries and allowances for civil and other officers of the Government of Canada</p></li>
|
||||
<li><p>navigation and shipping</p></li>
|
||||
<li><p>ferries between a province and any British or foreign country or between two</p></li>
|
||||
</ul>
|
||||
</dd>
|
||||
<dt>provinces</dt><dd><ul class="simple">
|
||||
<li><p>criminal law, except the Constitution of Courts of Criminal Jurisdiction, but including</p></li>
|
||||
</ul>
|
||||
</dd>
|
||||
<dt>the Procedure in Criminal Matters</dt><dd><ul class="simple">
|
||||
<li><p>ferries between a province and any British or foreign country or between two provinces</p></li>
|
||||
<li><p>criminal law, except the Constitution of Courts of Criminal Jurisdiction, but including the Procedure in Criminal Matters</p></li>
|
||||
<li><p>anything not specifically assigned to the provinces under this Act</p></li>
|
||||
</ul>
|
||||
</dd>
|
||||
</dl>
|
||||
</div></blockquote>
|
||||
<p>The Canada Labour Code is legislation that consolidates certain statutes respecting labour.
|
||||
Part I deals with Industrial Relations, Part II deals with Occupational Health and Safety and
|
||||
Part III deals with Labour Standards. The primary objective of Part III is to establish and
|
||||
@@ -323,18 +272,10 @@ Part III provisions establish minimum requirements concerning the working condit
|
||||
employees under federal jurisdiction in the following industries and organizations:</p>
|
||||
<blockquote>
|
||||
<div><ul class="simple">
|
||||
<li><p>industries and undertakings of inter-provincial/territorial, national, or international</p></li>
|
||||
<li><p>industries and undertakings of inter-provincial/territorial, national, or international nature, that is, transportation, communications, radio and television broadcasting, banking, uranium mining, grain elevators, and flour and feed operations</p></li>
|
||||
<li><p>organizations whose operations have been declared for the general advantage of Canada or two or more provinces, and such Crown corporations as Canada Post Corporation, and the Canadian Broadcasting Corporation (CBC)</p></li>
|
||||
</ul>
|
||||
</div></blockquote>
|
||||
<p>nature, that is, transportation, communications, radio and television broadcasting,
|
||||
banking, uranium mining, grain elevators, and flour and feed operations</p>
|
||||
<blockquote>
|
||||
<div><ul class="simple">
|
||||
<li><p>organizations whose operations have been declared for the general advantage of</p></li>
|
||||
</ul>
|
||||
</div></blockquote>
|
||||
<p>Canada or two or more provinces, and such Crown corporations as Canada Post
|
||||
Corporation, and the Canadian Broadcasting Corporation (CBC)</p>
|
||||
<section id="review-summary">
|
||||
<h3><span class="section-number">4.7.1. </span>Review Summary<a class="headerlink" href="#review-summary" title="Link to this heading">¶</a></h3>
|
||||
<p>The primary objective of the payroll function in every organization is to ensure that employees are paid accurately
|
||||
|
2
docs/build/simplepdf/.buildinfo
vendored
2
docs/build/simplepdf/.buildinfo
vendored
@@ -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: 345cf58c1ad95203b1967090ec851d16
|
||||
config: a858475420a8beb1f691d70e9afca987
|
||||
tags: 62a1e7829a13fc7881b6498c52484ec0
|
||||
|
179
docs/build/simplepdf/index.html
vendored
179
docs/build/simplepdf/index.html
vendored
@@ -816,48 +816,22 @@ reports.
|
||||
<ul class="simple">
|
||||
<li>
|
||||
<p>
|
||||
Payroll Compliance Legislation: the Income Tax Act, the Employment Insurance
|
||||
Payroll Compliance Legislation: the Income Tax Act, the Employment Insurance Act, the Canada Pension Plan Act, Employment/Labour Standards, privacy legislation, Workers’ Compensation and provincial/territorial payroll-specific legislation
|
||||
</p>
|
||||
</li>
|
||||
</ul>
|
||||
</div>
|
||||
</blockquote>
|
||||
<p>
|
||||
Act, the Canada Pension Plan Act, Employment/Labour Standards, privacy
|
||||
legislation, Workers’ Compensation and provincial/territorial payroll-specific
|
||||
legislation
|
||||
</p>
|
||||
<blockquote>
|
||||
<div>
|
||||
<ul class="simple">
|
||||
<li>
|
||||
<p>
|
||||
Payroll Processes: the remuneration and deduction components of payroll and how
|
||||
Payroll Processes: the remuneration and deduction components of payroll and how to use these components to calculate a net pay in both regular and non-regular circumstances
|
||||
</p>
|
||||
</li>
|
||||
</ul>
|
||||
</div>
|
||||
</blockquote>
|
||||
<p>
|
||||
to use these components to calculate a net pay in both regular and non-regular
|
||||
circumstances
|
||||
</p>
|
||||
<blockquote>
|
||||
<div>
|
||||
<ul class="simple">
|
||||
<li>
|
||||
<p>
|
||||
Payroll Reporting: how to calculate and remit amounts due to government agencies,
|
||||
Payroll Reporting: how to calculate and remit amounts due to government agencies, insurance companies, unions and other third parties. In addition, payroll reporting includes accounting for payroll expenses and accruals to internal financial systems and federal and provincial/territorial year-end reporting.
|
||||
</p>
|
||||
</li>
|
||||
</ul>
|
||||
</div>
|
||||
</blockquote>
|
||||
<p>
|
||||
insurance companies, unions and other third parties. In addition, payroll reporting
|
||||
includes accounting for payroll expenses and accruals to internal financial systems
|
||||
and federal and provincial/territorial year-end reporting.
|
||||
</p>
|
||||
</section>
|
||||
<section id="technical-skills">
|
||||
<h3>
|
||||
@@ -894,45 +868,19 @@ the various stakeholders involved in the payroll process:
|
||||
<ul class="simple">
|
||||
<li>
|
||||
<p>
|
||||
written communication skills, such as preparing employee emails and memos,
|
||||
written communication skills, such as preparing employee emails and memos, management reports, policies and procedures and correspondence with various levels of government
|
||||
</p>
|
||||
</li>
|
||||
</ul>
|
||||
</div>
|
||||
</blockquote>
|
||||
<p>
|
||||
management reports, policies and procedures and correspondence with various levels
|
||||
of government
|
||||
</p>
|
||||
<blockquote>
|
||||
<div>
|
||||
<ul class="simple">
|
||||
<li>
|
||||
<p>
|
||||
verbal communication skills, to be able to respond to internal and external
|
||||
verbal communication skills, to be able to respond to internal and external stakeholder inquiries
|
||||
</p>
|
||||
</li>
|
||||
</ul>
|
||||
</div>
|
||||
</blockquote>
|
||||
<dl class="simple">
|
||||
<dt>
|
||||
stakeholder inquiries
|
||||
</dt>
|
||||
<dd>
|
||||
<ul class="simple">
|
||||
<li>
|
||||
<p>
|
||||
the ability to read, understand and interpret legal terminology found in documents
|
||||
the ability to read, understand and interpret legal terminology found in documents such as collective agreements, benefit contracts and government regulations
|
||||
</p>
|
||||
</li>
|
||||
</ul>
|
||||
</dd>
|
||||
<dt>
|
||||
such as collective agreements, benefit contracts and government regulations
|
||||
</dt>
|
||||
<dd>
|
||||
<ul class="simple">
|
||||
<li>
|
||||
<p>
|
||||
excellent mathematical skills to perform various calculations
|
||||
@@ -944,8 +892,8 @@ of government
|
||||
</p>
|
||||
</li>
|
||||
</ul>
|
||||
</dd>
|
||||
</dl>
|
||||
</div>
|
||||
</blockquote>
|
||||
</section>
|
||||
<section id="behavioural-and-ethical-standards">
|
||||
<h3>
|
||||
@@ -978,18 +926,9 @@ must have. Effective payroll professionals should be:
|
||||
</li>
|
||||
<li>
|
||||
<p>
|
||||
tactful in dealing with employees who can be very sensitive when discussing their
|
||||
tactful in dealing with employees who can be very sensitive when discussing their financial issues
|
||||
</p>
|
||||
</li>
|
||||
</ul>
|
||||
</div>
|
||||
</blockquote>
|
||||
<dl class="simple">
|
||||
<dt>
|
||||
financial issues
|
||||
</dt>
|
||||
<dd>
|
||||
<ul class="simple">
|
||||
<li>
|
||||
<p>
|
||||
perceptive, able to understand all sides of an issue
|
||||
@@ -1002,27 +941,17 @@ must have. Effective payroll professionals should be:
|
||||
</li>
|
||||
<li>
|
||||
<p>
|
||||
able to use common sense in order to recognize problems quickly and apply sound
|
||||
able to use common sense in order to recognize problems quickly and apply sound solutions
|
||||
</p>
|
||||
</li>
|
||||
</ul>
|
||||
</dd>
|
||||
<dt>
|
||||
solutions
|
||||
</dt>
|
||||
<dd>
|
||||
<ul class="simple">
|
||||
<li>
|
||||
<p>
|
||||
able to remain objective and maintain a factual perspective when dealing with
|
||||
able to remain objective and maintain a factual perspective when dealing with questions and inquiries
|
||||
</p>
|
||||
</li>
|
||||
</ul>
|
||||
</dd>
|
||||
</dl>
|
||||
<p>
|
||||
questions and inquiries
|
||||
</p>
|
||||
</div>
|
||||
</blockquote>
|
||||
<section id="payroll-stakeholders">
|
||||
<h4>
|
||||
3. Payroll Stakeholders
|
||||
@@ -1053,34 +982,47 @@ outsource/software vendors.
|
||||
</a>
|
||||
</h3>
|
||||
<p>
|
||||
Government Stakeholders
|
||||
Government legislation provides the rules and regulations that the payroll function must
|
||||
Government legislation provides the rules and regulations that the payroll function must
|
||||
administer with respect to payments made to employees. For this reason, it is important for
|
||||
the payroll practitioner to understand both the scope and the source of payroll-related
|
||||
legislation.
|
||||
Canada is ruled by a federal government with ten largely self-governing provinces and three
|
||||
</p>
|
||||
<p>
|
||||
Canada is ruled by a federal government with ten largely self-governing provinces and three
|
||||
territories controlled by the federal government. Payroll practitioners have to be compliant
|
||||
not only with the federal government legislation, but with the provincial and territorial
|
||||
governments’ legislation as well.
|
||||
As a result, payroll practitioners and their organizations are affected by the enactment of
|
||||
</p>
|
||||
<p>
|
||||
As a result, payroll practitioners and their organizations are affected by the enactment of
|
||||
legislation at both the federal and provincial/territorial level.
|
||||
The federal parliament has the power to make laws for the peace, order and good government
|
||||
</p>
|
||||
<p>
|
||||
The federal parliament has the power to make laws for the peace, order and good government
|
||||
of Canada. The federal cabinet is responsible for most of the legislation introduced by
|
||||
parliament, and has the sole power to prepare and introduce tax legislation involving the
|
||||
expenditure of public money.
|
||||
The provincial/territorial legislatures have power over direct taxation in the province or
|
||||
</p>
|
||||
<p>
|
||||
The provincial/territorial legislatures have power over direct taxation in the province or
|
||||
territory for the purposes of natural resources, prisons (except for federal penitentiaries),
|
||||
charitable institutions, hospitals (except marine hospitals), municipal institutions, education,
|
||||
licences for provincial/territorial and municipal revenue purposes, local works, incorporation
|
||||
of provincial/territorial organizations, the creation of courts and the administration of justice,
|
||||
fines and penalties for breaking provincial/territorial laws.
|
||||
Both the federal and provincial/territorial governments have power over agriculture,
|
||||
</p>
|
||||
<p>
|
||||
Both the federal and provincial/territorial governments have power over agriculture,
|
||||
immigration and certain aspects of natural resources. Should their laws conflict, federal law
|
||||
prevails.
|
||||
In the case of old age, disability, and survivor’s pensions, again both the federal and
|
||||
</p>
|
||||
<p>
|
||||
In the case of old age, disability, and survivor’s pensions, again both the federal and
|
||||
provincial/territorial governments have power. In this instance, if their laws conflict, the
|
||||
provincial/territorial power prevails.
|
||||
The federal government cannot transfer any of its powers to a provincial/territorial
|
||||
</p>
|
||||
<p>
|
||||
The federal government cannot transfer any of its powers to a provincial/territorial
|
||||
legislature, nor can a provincial/territorial legislature transfer any of its powers to the federal
|
||||
government. The federal government can, however, delegate the administration of a federal
|
||||
act to a provincial/territorial agency, and a provincial/territorial legislature can delegate the
|
||||
@@ -1121,18 +1063,9 @@ authority of the Parliament of Canada extends to all matters regarding:
|
||||
</li>
|
||||
<li>
|
||||
<p>
|
||||
fixing and providing salaries and allowances for civil and other officers of the
|
||||
fixing and providing salaries and allowances for civil and other officers of the Government of Canada
|
||||
</p>
|
||||
</li>
|
||||
</ul>
|
||||
</div>
|
||||
</blockquote>
|
||||
<dl class="simple">
|
||||
<dt>
|
||||
Government of Canada
|
||||
</dt>
|
||||
<dd>
|
||||
<ul class="simple">
|
||||
<li>
|
||||
<p>
|
||||
navigation and shipping
|
||||
@@ -1140,36 +1073,22 @@ authority of the Parliament of Canada extends to all matters regarding:
|
||||
</li>
|
||||
<li>
|
||||
<p>
|
||||
ferries between a province and any British or foreign country or between two
|
||||
ferries between a province and any British or foreign country or between two provinces
|
||||
</p>
|
||||
</li>
|
||||
</ul>
|
||||
</dd>
|
||||
<dt>
|
||||
provinces
|
||||
</dt>
|
||||
<dd>
|
||||
<ul class="simple">
|
||||
<li>
|
||||
<p>
|
||||
criminal law, except the Constitution of Courts of Criminal Jurisdiction, but including
|
||||
criminal law, except the Constitution of Courts of Criminal Jurisdiction, but including the Procedure in Criminal Matters
|
||||
</p>
|
||||
</li>
|
||||
</ul>
|
||||
</dd>
|
||||
<dt>
|
||||
the Procedure in Criminal Matters
|
||||
</dt>
|
||||
<dd>
|
||||
<ul class="simple">
|
||||
<li>
|
||||
<p>
|
||||
anything not specifically assigned to the provinces under this Act
|
||||
</p>
|
||||
</li>
|
||||
</ul>
|
||||
</dd>
|
||||
</dl>
|
||||
</div>
|
||||
</blockquote>
|
||||
<p>
|
||||
The Canada Labour Code is legislation that consolidates certain statutes respecting labour.
|
||||
Part I deals with Industrial Relations, Part II deals with Occupational Health and Safety and
|
||||
@@ -1183,31 +1102,17 @@ employees under federal jurisdiction in the following industries and organizatio
|
||||
<ul class="simple">
|
||||
<li>
|
||||
<p>
|
||||
industries and undertakings of inter-provincial/territorial, national, or international
|
||||
industries and undertakings of inter-provincial/territorial, national, or international nature, that is, transportation, communications, radio and television broadcasting, banking, uranium mining, grain elevators, and flour and feed operations
|
||||
</p>
|
||||
</li>
|
||||
</ul>
|
||||
</div>
|
||||
</blockquote>
|
||||
<p>
|
||||
nature, that is, transportation, communications, radio and television broadcasting,
|
||||
banking, uranium mining, grain elevators, and flour and feed operations
|
||||
</p>
|
||||
<blockquote>
|
||||
<div>
|
||||
<ul class="simple">
|
||||
<li>
|
||||
<p>
|
||||
organizations whose operations have been declared for the general advantage of
|
||||
organizations whose operations have been declared for the general advantage of Canada or two or more provinces, and such Crown corporations as Canada Post Corporation, and the Canadian Broadcasting Corporation (CBC)
|
||||
</p>
|
||||
</li>
|
||||
</ul>
|
||||
</div>
|
||||
</blockquote>
|
||||
<p>
|
||||
Canada or two or more provinces, and such Crown corporations as Canada Post
|
||||
Corporation, and the Canadian Broadcasting Corporation (CBC)
|
||||
</p>
|
||||
<section id="review-summary">
|
||||
<h4>
|
||||
Review Summary
|
||||
|
Reference in New Issue
Block a user