compliance

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2025-07-18 05:36:12 -04:00
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@@ -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&rsquo; 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&rsquo; 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&rsquo; 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&rsquo;s pensions, again both the federal and
</p>
<p>
In the case of old age, disability, and survivor&rsquo;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