diff --git a/docs/build/doctrees/environment.pickle b/docs/build/doctrees/environment.pickle index 3f290ff..49733ba 100644 Binary files a/docs/build/doctrees/environment.pickle and b/docs/build/doctrees/environment.pickle differ diff --git a/docs/build/doctrees/introduction.doctree b/docs/build/doctrees/introduction.doctree index 33f08b8..2be003d 100644 Binary files a/docs/build/doctrees/introduction.doctree and b/docs/build/doctrees/introduction.doctree differ diff --git a/docs/build/html/_sources/introduction.rst.txt b/docs/build/html/_sources/introduction.rst.txt index b9f1a96..2de1fce 100644 --- a/docs/build/html/_sources/introduction.rst.txt +++ b/docs/build/html/_sources/introduction.rst.txt @@ -100,7 +100,7 @@ Legislation vs. regulation **The regulation** specifies the __methods__ of applying the legislation. Payroll Content Knowledge -~~~~~~~~~~~~~~~~~~~~~~~~~~~ +-------------------------- Payroll administrators should know the following to effectively perform their duties: diff --git a/docs/build/html/index.html b/docs/build/html/index.html index 35447ef..6c903dc 100644 --- a/docs/build/html/index.html +++ b/docs/build/html/index.html @@ -52,6 +52,7 @@ to confidently perform essential payroll functions encountered in day-to-day ope
  • 2. INTRODUCTION TO CANADIAN PAYROLL

    In addition, payroll reporting includes accounting for payroll expenses and accruals to internal financial systems and federal and provincial/territorial year-end reporting.

    -
    -

    2.1.1.2. Technical Skills

    +

    2.1.2.1. Technical Skills

    The technical skills required by payroll professionals include proficiency in computer programs such as payroll software and financial systems, spreadsheets, databases and word processing.

    @@ -150,7 +150,7 @@ As a payroll practitioner, you must be prepared and willing to embrace continuous learning.

    -

    2.1.1.3. Personal and Professional Skills

    +

    2.1.2.2. Personal and Professional Skills

    The following personal and professional skills will assist payroll administrators in dealing with the various stakeholders involved in the payroll process:

    @@ -165,7 +165,7 @@ payroll process:

    -

    2.1.1.4. Behavioural and Ethical Standards

    +

    2.1.2.3. 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:

    @@ -374,11 +374,11 @@ efficiently.

    • 2. INTRODUCTION TO CANADIAN PAYROLL
      • 2.1. Payroll Objectives and Definitions
          -
        • 2.1.1. Legislation vs. regulation diff --git a/docs/build/html/searchindex.js b/docs/build/html/searchindex.js index e4b6e89..085a194 100644 --- a/docs/build/html/searchindex.js +++ b/docs/build/html/searchindex.js @@ -1 +1 @@ -Search.setIndex({"alltitles":{"ABOUT THE AUTHOR":[[1,null],[6,null]],"Accounting Recap":[[9,"accounting-recap"]],"Allowances":[[2,"allowances"]],"Authorization for Hiring":[[8,"authorization-for-hiring"]],"Behavioural and Ethical Standards":[[7,"behavioural-and-ethical-standards"]],"Benefit Enrollment Forms":[[8,"benefit-enrollment-forms"]],"Benefits":[[2,"benefits"]],"CALCULATING NET EARNINGS":[[2,null]],"CANADA / QUEBEC PENSION PLAN (CPP / QPP)":[[11,"canada-quebec-pension-plan-cpp-qpp"],[11,"id1"]],"CPP2 CONTRIBUTION RATES MAXIMUMS":[[11,"cpp2-contribution-rates-maximums"]],"CPP2 Contribution Rates Maximums":[[11,"id2"]],"Canada Pension Plan":[[4,null]],"Confidentiality Agreement":[[8,"confidentiality-agreement"]],"Content Review":[[7,"content-review"]],"Content Review Highlights":[[8,"content-review-highlights"]],"Contract for Service (Subcontracting)":[[3,"contract-for-service-subcontracting"]],"Contract of Service (Employment)":[[3,"contract-of-service-employment"]],"Employment Income":[[2,"employment-income"]],"Employment Insurance":[[4,"employment-insurance"]],"Entering Employee Information into Sage50":[[8,"entering-employee-information-into-sage50"]],"Errors and Errata":[[5,null]],"Example Evaluations":[[8,"example-evaluations"]],"Expenses":[[2,"expenses"]],"External Stakeholders":[[3,"external-stakeholders"]],"Factors Determining the Type of Contract":[[3,"factors-determining-the-type-of-contract"]],"Federal Government":[[3,"federal-government"]],"Glossary":[[6,"glossary"]],"Government Stakeholders":[[3,"government-stakeholders"]],"INTRODUCTION TO CANADIAN PAYROLL":[[7,null]],"Insurable Earnings":[[14,"insurable-earnings"]],"Internal Forms":[[8,"internal-forms"]],"Internal Stakeholders":[[3,"internal-stakeholders"]],"Introduction":[[3,"introduction"]],"Journal Entries":[[9,"journal-entries"],[9,"id1"]],"Legislation vs. regulation":[[7,"legislation-vs-regulation"]],"Legislations and Regulations":[[3,"legislations-and-regulations"]],"Legislative Compliance":[[3,"legislative-compliance"]],"Mar. 15, 2025":[[9,"id2"]],"New Employee Information":[[13,"new-employee-information"]],"OBNOARDING EMPLOYEE":[[8,null]],"ONBOARDING EMPLOYEE EXERCISE":[[8,null]],"PAYROLL COMPLIANCE AND REGULATIONS":[[3,null]],"PREFACE":[[10,null]],"Payroll Accounting":[[9,null]],"Payroll Content Knowledge":[[7,"payroll-content-knowledge"]],"Payroll Objectives":[[3,"payroll-objectives"]],"Payroll Objectives and Definitions":[[7,"payroll-objectives-and-definitions"]],"Payroll Stakeholders":[[3,"payroll-stakeholders"],[7,"payroll-stakeholders"]],"Pensionable Earnings":[[14,"pensionable-earnings"]],"Personal and Professional Skills":[[7,"personal-and-professional-skills"]],"Provincial/Territorial Governments":[[3,"provincial-territorial-governments"]],"RATES FOR 2025":[[11,null]],"REFERENCES":[[12,null]],"REVIEW QUESTIONS":[[13,null]],"Record of Employment":[[4,"record-of-employment"]],"Required Federal and Provincial/Territorial Forms":[[8,"required-federal-and-provincial-territorial-forms"]],"Responsibilities and Functions of Payroll":[[3,"responsibilities-and-functions-of-payroll"]],"Review Questions":[[3,"review-questions"],[7,"review-questions"],[8,"review-questions"]],"Review Questions (Sample)":[[8,"review-questions-sample"]],"Review Summary":[[3,"review-summary"]],"Self-Assessment":[[3,"self-assessment"]],"TD1":[[0,null]],"TD1 - 2025 Personal Tax Credits Return":[[0,"td1-2025-personal-tax-credits-return"]],"TERMINOLOGY":[[14,null]],"Table of Contents:":[[6,null]],"Tax Credits (TD1)":[[8,"tax-credits-td1"]],"Tax Credits (TP-1015.3-V - Qu\u00e9bec)":[[8,"tax-credits-tp-1015-3-v-quebec"]],"Technical Skills":[[7,"technical-skills"]],"The Employee-Employer Relationship":[[3,"the-employee-employer-relationship"]],"Union Membership":[[8,"union-membership"]],"Who Must Contribute to the Canada Pension Plan":[[4,"who-must-contribute-to-the-canada-pension-plan"]]},"docnames":["TD1","author","compensation","compliance","cpp-and-ei","errata","index","introduction","onboarding_employee","payroll_accounting","preface","rates_2025","references","review_questions","terminology"],"envversion":{"sphinx":65,"sphinx.domains.c":3,"sphinx.domains.changeset":1,"sphinx.domains.citation":1,"sphinx.domains.cpp":9,"sphinx.domains.index":1,"sphinx.domains.javascript":3,"sphinx.domains.math":2,"sphinx.domains.python":4,"sphinx.domains.rst":2,"sphinx.domains.std":2},"filenames":["TD1.rst","author.rst","compensation.rst","compliance.rst","cpp-and-ei.rst","errata.rst","index.rst","introduction.rst","onboarding_employee.rst","payroll_accounting.rst","preface.rst","rates_2025.rst","references.rst","review_questions.rst","terminology.rst"],"indexentries":{},"objects":{},"objnames":{},"objtypes":{},"terms":{"":[0,3,4,6,7,8,9,10],"00":[3,9],"000":[0,3],"028":0,"04":11,"1":[0,3,9],"10":[0,3,9],"100":0,"1015":6,"1016":8,"105":0,"11":0,"12":[0,6,11],"129":0,"13":0,"134":11,"138":0,"145":11,"16":0,"177":0,"18":[0,4,8],"1867":[3,7],"197":0,"2":[0,3,8],"20":0,"200":11,"2005":6,"2008":0,"2020":[3,7],"2022":6,"2025":6,"24":11,"25":4,"250":4,"26":11,"28":0,"291":11,"3":[0,6,11],"300":11,"31":[0,11],"35":4,"396":11,"4":[0,4,11],"45":0,"5":[0,3,6,11],"50":8,"500":[9,11],"52":11,"522":0,"53":11,"6":[0,8],"60":4,"601":0,"61":11,"65":[0,4],"66":11,"67":11,"687":0,"7":0,"70":4,"709":0,"71":11,"792":11,"798":0,"8":0,"800":11,"81":11,"816":0,"83":11,"882":0,"9":[0,8],"95":11,"A":[3,4,8,13],"AND":6,"As":[3,4,7],"At":3,"By":3,"FOR":6,"For":[3,6,7,8],"IT":6,"If":[0,3,8],"In":[0,3,4,7,8],"It":[3,4,7,8,9],"Its":4,"ON":[],"One":3,"TO":6,"The":[0,4,6,7,8,9,10],"Their":3,"Then":8,"There":4,"These":[3,4,8,9,13],"To":[0,3,4,8,9],"With":6,"__methods__":7,"__requirements__":7,"ab":8,"abil":[3,7],"abl":[3,4,7,10],"about":[3,4],"abreast":[],"absolut":[3,7],"absorb":3,"academ":6,"accept":3,"access":8,"accompani":3,"accomplish":3,"accord":[3,4,7],"account":[3,6,7],"accrual":[3,7,9],"accur":[3,4,7,8,9,10],"accuraci":[3,8,9],"achiev":[],"acknowledg":[3,8],"across":[3,8,9],"act":[3,4,7,8,10],"action":[3,7],"activ":[3,4,7],"actual":[],"adapt":[3,7],"add":[0,8],"addit":[3,4,7,8,11,12],"addition":[],"address":[0,3,8],"adher":[3,7],"adjust":[3,8],"administ":[3,4,7],"administr":[3,6,7,8,9,10],"adopt":[3,4],"advantag":[3,7],"advertis":3,"advic":3,"affair":3,"affect":[3,7],"ag":[0,3,4,7,8],"again":[3,7],"agenc":[3,4,7,8],"agent":[],"agre":3,"agreement":[3,6,7],"agricultur":[3,4],"aim":10,"alberta":[3,8],"alert":3,"alex":6,"alexand":[1,6],"align":[3,8],"all":[0,3,4,7,8,9],"allow":[3,6,7],"alon":[3,8],"along":[3,4,7],"alreadi":8,"also":[0,3,4,7,8],"although":[3,4],"alwai":[4,8],"amend":3,"ammount":11,"among":3,"amount":[0,3,4,7,8,9],"an":[0,3,4,7,8],"analysi":9,"analyt":[3,7],"ani":[0,3,7,8],"annual":[0,3,7,8,11],"anoth":[0,3,7],"answer":3,"anxieti":6,"anyon":3,"anyth":[3,7],"ap":3,"appear":8,"appli":[0,3,4,7,8,10],"applic":[3,8],"approach":[3,7,8],"appropri":[0,3,8],"approv":3,"ar":[0,3,4,7,8,9,13],"architect":[],"area":[3,7,8],"aris":[3,4],"around":3,"arrang":[3,7],"articl":3,"ask":3,"aspect":[3,7,9,10],"aspx":3,"assess":6,"asset":[3,9],"assign":[3,7,8],"assist":[3,7],"associ":[3,6,7,8],"assum":3,"assur":[3,7],"attach":3,"attent":[3,7],"audienc":3,"audit":[3,8],"auditor":3,"author":[3,7],"auto":[],"autom":9,"automat":8,"automot":3,"autonomi":3,"avail":[3,4,8],"avoid":3,"awar":3,"b":13,"background":6,"balanc":3,"bank":[3,7,8],"bargain":7,"base":[3,4,8],"basi":[3,8],"basic":[0,8,11],"bear":3,"becaus":[3,4],"becom":3,"been":[3,4,7],"befor":8,"begin":8,"behalf":7,"behaviour":3,"being":[0,3,7],"belong":[3,7],"benefit":[0,3,4,6,7,9],"best":3,"between":[0,3,7,8],"beyond":[3,8],"bi":11,"bind":[7,8],"birth":[0,8],"birthdai":[],"bn":3,"bobkov":[1,6],"bodi":[3,4,7],"bonu":3,"bonus":3,"bookkeep":6,"born":0,"borrow":7,"both":[0,3,4,6,7,8],"boundari":3,"branch":[3,7],"break":[3,7],"bring":6,"british":[3,7],"broad":3,"broadcast":[3,7],"broader":3,"budget":[3,7],"build":[6,7],"built":[],"bulletin":3,"busi":[3,4,6,7,8,10],"c":13,"ca":3,"cabinet":[3,7],"calcul":[0,3,4,6,7,8,10,12],"calendar":[3,4],"call":[3,4],"can":[0,3,4,7,8],"canada":[0,3,6,7,8,10],"canadian":[3,6,8,9],"canadianpayrol":3,"cannot":[0,3,4,7,8],"capit":[3,6],"care":4,"career":[3,8],"carefulli":8,"caregiv":[0,8],"carniv":4,"carpent":[],"carpentri":3,"carri":3,"carrier":[3,7],"carswel":3,"case":[0,3,7,8],"cash":4,"casual":4,"categor":3,"categori":4,"cbc":[3,7],"cch":3,"cdnpayrol":3,"celebr":8,"central":[],"certain":[3,4,7],"certif":0,"certifi":0,"challeng":3,"chanc":3,"chang":[3,7],"channel":3,"chapter":[3,4,7],"charact":[],"characterist":3,"charg":3,"charit":[3,7],"chariti":[3,7],"charter":3,"check":8,"checklist":[],"chequ":[3,7,8],"chief":3,"child":[0,4],"children":[0,4,8],"choic":13,"choos":[3,8],"circu":4,"circular":3,"circumst":[3,7],"civil":[3,7],"claim":[0,8],"clarif":3,"clarifi":4,"classif":3,"classifi":[3,4],"clear":[4,6],"clearli":[3,7,8],"click":8,"client":3,"clientel":6,"close":[3,7,8],"cnt":3,"code":[0,3,7],"collabor":3,"collect":[3,4,7,8],"colleg":[0,6],"com":3,"commenc":8,"commerc":[3,7],"commiss":[3,10],"commit":3,"common":[0,3,4,7,8],"commonli":3,"commun":[3,7],"compani":[3,7,8],"compens":[3,4,7,8,9,10],"compet":3,"complet":[3,4,8,10],"complex":[3,6],"compli":[3,7],"complianc":[4,6,7,8,9,10],"compliant":[3,7,8],"compon":[3,4,7,9],"comprehens":3,"compulsori":4,"comput":[3,7],"computer":10,"concept":13,"concern":[3,7],"conclud":[],"conclus":3,"condit":[0,3,4,7],"conduct":3,"confid":6,"confidenti":[3,6,7],"configur":8,"confirm":[3,8],"conflict":[3,7],"connect":4,"conscienti":[3,7],"consecut":4,"consent":8,"consequ":3,"consid":[3,4,7],"consider":3,"consist":[3,7,8],"consolid":[3,7],"constant":3,"constantli":[],"constitut":[3,4,7],"construct":[3,7],"consult":3,"contact":8,"contain":[3,13],"content":3,"context":[3,8],"continu":[3,7],"contract":[6,7,8,10],"contractor":[3,7],"contractu":3,"contrast":3,"contribut":[3,6,7,12],"contributor":4,"contributori":[4,11,12],"control":[3,7],"convers":3,"coordin":[3,7],"copi":3,"core":3,"corpor":[3,7],"correct":[8,13],"correctli":3,"correspond":[3,7],"cost":[3,4,7,9],"costli":[],"could":[0,3],"countri":[3,4,7],"cours":[3,4,7,13],"court":[3,7],"cover":[3,4,7,8,13],"coverag":[3,4,7,8],"cpp":[3,4,6,8,12],"cpp2":6,"cpt1":3,"cr":9,"cra":[3,4,7,8],"creat":[3,7,8],"creation":[3,7],"credit":[6,7,9],"crimin":[3,7],"criteria":[3,4],"critic":[3,4,8,9],"crown":[3,7],"crucial":7,"cultur":[],"current":3,"custom":[3,7],"cycl":[3,7,8],"d":[],"dai":[0,3,4,6,7],"daili":[],"data":[3,7,8],"databas":[3,7],"date":[0,3,8],"deadlin":[3,7],"deal":[3,7],"death":4,"debit":9,"decad":[],"decemb":0,"decid":3,"decis":[3,7],"declar":[3,7,8],"dedic":3,"deduct":[0,3,4,7,8,9,12],"deem":[],"defici":3,"defin":[3,8],"definit":[3,6],"degre":[3,6],"deleg":[3,7],"deliv":3,"deliver":3,"deliveri":3,"demand":[3,7],"demonstr":3,"dental":8,"depart":[3,7,8],"department":[3,7],"depend":[0,3,4,7,8],"deposit":[3,7,8],"describ":[3,4],"descript":11,"design":[3,4,6,9,13],"desir":3,"detail":[3,4,7,8],"determin":[0,4,6,7,8],"develop":[0,3,4,7],"dictat":[3,7],"did":3,"differ":[0,3,7,8],"differenti":3,"diploma":6,"direct":[3,7,8],"directli":[3,4],"disabl":[0,3,4,7,8],"disast":4,"disclos":8,"disclosur":8,"discreet":[3,7],"discrep":3,"discret":3,"discuss":[3,4,7],"distinct":[3,7],"distinguish":3,"distribut":9,"divers":6,"divid":3,"divis":[3,7],"do":[0,3,4,8],"document":[3,7,8,9],"doe":[0,3,8],"donat":[3,7],"done":3,"doubl":8,"down":[],"download":[],"dr":9,"draw":[],"drawn":3,"driver":8,"due":[3,4,7,8],"durat":8,"dure":[3,4],"duti":[3,7],"dynam":[],"e":[3,8],"each":[0,3,7,8,9],"earn":[3,4,6,8,11,12],"eas":6,"easili":[],"edit":8,"educ":[0,3,6,7],"edward":3,"effect":[3,7],"effici":[3,7],"effort":3,"ei":[3,4,8],"either":[3,4,7],"elect":4,"electron":[3,8],"element":3,"elev":[3,7],"elig":[0,3,4,8],"elimin":7,"email":[3,7],"embrac":[3,7],"emotion":3,"emphasi":3,"emploi":[3,4,7,11],"employ":[0,6,7,8,10,11],"employe":[0,4,6,7,9,10,11],"employeeemploy":[],"empow":6,"en":3,"enabl":[3,4],"enact":[3,7],"encompass":3,"encount":6,"encourag":[3,7],"end":[0,3,7,8],"endors":3,"enforc":3,"engag":[3,4],"enhanc":3,"enrol":[3,6,7],"ensur":[3,4,7,8,9],"enter":[0,3,6,7],"enterpris":4,"entertain":4,"entir":3,"entiti":3,"entitl":[3,8],"entri":[3,6,7,8],"environ":[3,7],"equal":[3,4],"equat":9,"equip":[3,6],"equit":[3,7],"equiti":9,"equival":8,"errata":6,"error":[3,6,8,9],"esdc":3,"especi":3,"essenti":[3,4,6,8,9],"establish":[3,4,7,8],"estim":[0,3,7],"etc":3,"ethic":[3,8],"evad":[],"evalu":[3,6],"evas":3,"even":[3,7,8],"event":4,"ever":[3,7],"everi":[0,3,7],"evid":[],"evolv":3,"examin":3,"exampl":[3,6,7],"exce":3,"excel":[3,7],"except":[3,7],"excess":[],"exchang":[3,4,7],"exclud":4,"exclus":[3,7],"execut":3,"exempt":[8,11],"exercis":[3,10],"exhibit":4,"exist":[3,7],"expect":[3,7],"expenditur":[3,7],"expens":[3,4,6,7,9],"experi":[],"expertis":[3,6],"expiri":8,"explain":[3,4,7],"explan":4,"explicit":[],"explor":[3,7],"exposit":4,"extend":[3,7],"extens":8,"extent":3,"extern":[6,7],"extra":[3,8],"f":3,"face":[3,4],"facebook":3,"facilit":[3,7],"fact":3,"factor":[6,7],"factual":[3,7],"fail":3,"failur":3,"fair":[3,4,7],"fall":[3,4,7],"fals":[3,8],"famili":4,"familiar":[3,7],"februari":[3,8],"feder":[4,6,7,10],"fee":[0,3,7],"feed":[3,7],"ferri":[3,7],"field":[3,8],"fifti":[3,7],"file":[4,8],"fill":[0,8],"final":[3,8],"financ":[3,7],"financi":[3,4,7,9],"fine":[3,7],"firm":6,"first":[0,3,4],"fish":4,"five":[3,6,7],"fix":[3,7],"flat":3,"flexibl":3,"flour":[3,7],"flow":[3,7],"focus":[4,6],"folio":3,"follow":[0,3,4,7,13],"foreign":[3,4,7],"foreseen":[],"forestri":4,"form":[0,3,4,6],"formal":[3,8],"format":[3,7],"forth":3,"foster":3,"found":[3,4,7],"foundat":6,"four":3,"frame":[],"framework":3,"fraud":[3,7],"free":3,"frequenc":8,"frequent":3,"fridai":3,"from":[0,3,4,6,7,8,10],"fuel":3,"fulfil":3,"full":[0,3,4,7,8],"function":[6,7,8],"fund":[0,4],"fundament":3,"further":3,"furthermor":[8,9],"g":[3,8],"gain":3,"gap":3,"garnish":[3,7],"gather":8,"gener":[3,4,7,8,9],"give":[3,7],"given":[3,8],"gloria":8,"go":0,"goal":6,"good":[3,7],"gouv":3,"govern":[4,6,7,8],"government":[3,7],"grain":[3,7],"grandchild":0,"greater":[0,3],"gross":8,"group":[3,7,8],"grow":3,"growth":3,"guarante":0,"guid":[3,4,6,8,10],"guidanc":[3,4],"guidelin":3,"ha":[0,3,4,6,7],"had":3,"hand":10,"handl":[3,7],"happi":[],"have":[0,3,4,7,8],"he":[3,6],"health":[3,4,7,8],"held":[3,8],"help":[3,4,6,8,13],"helper":3,"her":3,"here":0,"herself":3,"hi":[3,6],"high":3,"higher":3,"highlight":6,"him":3,"himself":[],"hire":[3,6,7,10],"histor":8,"hold":[3,8],"home":8,"horticultur":4,"hospit":[3,7],"hour":[3,4,7,8],"hourli":[3,10],"hous":8,"how":[3,4,7,8],"howev":[0,3,4,7],"hr":8,"html":3,"http":3,"human":[3,7,10],"hunt":4,"i":[0,3,4,7,8,9,13],"icon":8,"id":8,"identif":8,"identifi":[3,4,8,10],"ii":[3,7],"iii":[3,7],"ill":4,"illustr":4,"immedi":3,"immigr":3,"impact":[3,7,9],"impair":8,"implement":3,"implic":3,"import":[3,4,7,8],"importantli":3,"impos":[3,7],"imposit":3,"includ":[0,3,4,7,8,9,10],"incom":[0,3,4,6,7,8,10],"incorpor":[3,7],"increas":3,"incur":3,"independ":3,"indetermin":3,"index":6,"indic":[3,8],"indirectli":[],"individu":[3,4,7,10],"industri":[3,7],"infirm":[0,8],"influenc":3,"info":8,"infolin":3,"inform":[3,4,6,7],"ingrid":8,"initi":[0,3,7],"injur":4,"input":8,"inquiri":[3,7],"insight":6,"instanc":[3,7],"instead":[3,4],"institut":[0,3,7],"instruct":[3,8],"instrument":3,"insur":[3,6,7,8,10],"integr":[3,8],"intend":3,"intent":[3,8],"inter":[3,7],"interact":[3,7],"interconnect":3,"interest":[3,7],"intern":[6,7],"interperson":3,"interpret":[3,7],"interrupt":4,"intersect":10,"introduc":[3,7],"introduct":6,"invest":[3,4],"investig":3,"invoic":[3,7],"involv":[3,4,7,8,9],"irrelev":[],"is18":0,"island":3,"isn":[],"issu":[3,7,8],"issuanc":3,"item":8,"its":[3,4,6,7],"itself":3,"jail":[],"januari":3,"job":[3,8],"johansson":8,"journal":[3,6,7],"judgment":3,"jurisdict":[3,7],"just":[3,7],"justic":[3,7],"keen":[3,7],"keep":[3,8],"kei":[3,8,9],"kept":[3,7],"know":[4,7,8,9],"knowledg":3,"known":4,"labor":3,"labour":[3,7],"laframbois":8,"lai":[],"landscap":3,"larg":[3,7],"larger":[3,7],"last":[0,3],"later":[0,3,4,7],"law":[0,3,4,7,8],"lead":[3,9],"learn":[3,4,7,13],"leas":3,"least":8,"leav":4,"ledger":[3,7],"legal":[3,4,7,8],"legisl":[4,6,8,10],"legislatur":[3,7],"length":[3,7],"less":[0,3,4],"let":[],"letter":8,"level":[3,4,7],"li":3,"liabil":[3,8,9],"liabl":3,"licenc":[3,7,8],"life":[3,4,7],"like":[3,8],"likelihood":3,"limit":[3,8],"line":0,"link":8,"linkedin":3,"list":[3,4,7],"live":[0,4,8],"ll":8,"local":[3,7],"locat":[3,4],"log":4,"long":[3,4,6],"longer":[],"look":3,"loss":3,"loyalti":3,"luc":8,"lumber":4,"lump":3,"m":8,"made":[3,4,7,8],"mai":[0,3,4,7,8],"mail":3,"maimum":11,"main":[],"maintain":[3,4,7,8,9],"mainten":3,"major":[],"make":[3,4,7,10],"manag":[3,6,7,9,10],"mandat":[3,4],"mandatori":[4,8],"mani":[3,4,7],"manner":[3,7],"manual":3,"manufactur":[3,7],"marin":[3,7],"master":6,"masteri":3,"match":[4,8],"materi":[3,10,13],"mathemat":[3,7],"matter":[3,4,7],"maximum":[6,7,12],"me":[],"mean":[3,4,7],"meaning":8,"measur":3,"mechan":[],"media":3,"medium":[3,7],"meet":[3,7,10],"member":[3,4,7],"membership":[4,6],"memo":[3,7],"mental":8,"mere":3,"merger":3,"met":3,"method":3,"meyer":8,"mid":3,"might":[],"mind":[],"mine":[3,7],"minim":3,"minimum":[3,7,8],"misclassif":3,"mitig":3,"mode":7,"modif":3,"modul":8,"monei":[3,7],"monitor":3,"month":0,"monthli":[4,11],"more":[0,3,4,7,8],"moreov":3,"morn":3,"most":[3,7],"much":4,"multi":[3,7],"multipl":[3,4,7],"municip":[3,7],"must":[3,6,7,8],"name":[0,8],"nation":[3,6,7],"natur":[3,4,7],"navig":[3,7,8,10],"nearli":[],"necessari":[3,7,8],"need":[3,4,6,7,8],"neglect":3,"negoti":[3,7],"neither":7,"net":[0,3,6,7,8,10],"new":[3,4,6,7,8],"newborn":4,"newli":4,"newslett":3,"next":3,"non":[3,4,7,10],"nor":[3,7],"normal":3,"note":[3,4,7],"notif":3,"npw":[3,7],"number":[0,3,7,8],"numer":3,"object":[4,6],"oblig":[3,4,7,10],"obnoard":6,"observ":[3,7],"obtain":[3,8],"occup":[3,7],"occur":[],"offer":[3,4,6,7,8],"offic":[3,7],"offici":[3,7,8],"often":[3,4,6,7],"old":[0,3,7],"older":0,"onboard":3,"onc":[3,8],"one":[0,3,4,7,8,13],"ongo":3,"onli":[0,3,4,7,8],"onlin":[3,12],"ontario":3,"open":3,"oper":[3,4,6,7],"opportun":3,"option":[0,4],"order":[3,4,7],"organ":[3,4,7,9],"organiz":[3,7,8],"orient":3,"origin":[3,8],"other":[0,3,4,7,8,9],"out":[0,3,8],"outcom":[3,7],"outlin":[3,4,7,8],"output":7,"outset":[],"outsid":[3,8],"outsourc":[3,7],"over":[3,7],"overal":[3,8],"overclaim":8,"overhead":3,"overse":3,"oversight":3,"overtim":[3,7],"overview":[],"ow":[0,3],"own":[3,4,6],"ownership":3,"p":3,"packag":8,"pai":[0,3,4,7,8,10],"paid":[3,4,7,8],"paint":3,"painter":[],"parad":4,"parent":[0,8],"parliament":[3,7],"part":[0,3,7,8,9],"parti":[3,7],"partial":0,"particip":[3,4,7],"particular":3,"particularli":3,"partner":[0,3,4,8],"past":6,"payabl":[3,7,9],"payer":[0,3],"payment":[0,3,4,7,8,10],"payrol":[4,6,8,10,12],"peac":[3,7],"penalti":[3,7,8],"penitentiari":[3,7],"pension":[0,3,6,7,8,10],"peopl":[3,4],"per":0,"percent":[3,4,7],"percept":[3,7],"perform":[3,6,7],"period":[3,4,8,9],"perman":3,"permit":[3,8],"perpetu":4,"person":[3,4,8],"personnel":[3,7],"perspect":[3,7],"phone":3,"physic":8,"piec":[3,7],"pier":3,"pipeda":8,"pivot":[4,8],"place":[3,7],"placehold":[],"plai":[3,4,8],"plan":[0,3,6,7,8,10],"pleas":3,"plu":0,"point":8,"polici":[3,7],"portal":3,"portion":4,"posit":[3,7,8],"possess":3,"possibl":[3,7],"possibli":8,"post":[3,7],"postal":[0,3,7],"potenti":[3,7],"poverti":4,"power":[3,7],"practic":[3,6,10],"practition":[3,7],"preced":3,"precis":3,"prefac":6,"prefer":8,"pregnanc":4,"premium":[3,4,7,8],"prepar":[3,7,8],"prescrib":[3,4],"presenc":3,"present":[3,7],"pressur":[3,7],"prevail":[3,7],"prevent":[3,8],"previous":4,"price":3,"primari":[3,4,7],"princ":3,"principl":[3,4],"print":3,"prior":3,"prison":[3,7],"privaci":[3,7,8],"privat":4,"proactiv":[3,7],"probat":8,"problem":[3,7],"proce":8,"procedur":[3,7,10],"process":[3,7,8,9,10],"produc":[3,7],"profession":[3,6],"profici":[3,7],"profil":8,"profit":3,"program":[3,4,7,8],"prohibit":3,"project":3,"promot":3,"proper":3,"properli":[3,8],"properti":[3,7],"proprietari":8,"protect":[3,4,7,8],"prove":[],"provid":[3,4,7,8],"provinc":[3,4,7,8],"provinci":[6,7,10],"provis":[3,4,7],"public":[3,7],"publish":[3,4],"punctual":3,"purchas":[],"purpos":[3,4,7,8],"python":6,"qc":3,"qpp":[4,6],"qualif":4,"qualiti":[3,7],"quarterli":[],"quebec":[0,4,6,8],"question":6,"questionair":8,"quickli":[3,7],"quit":[],"qu\u00e9bec":[3,4,6,7,10],"radio":[3,7],"rais":7,"rang":3,"rapid":[],"rate":[3,6,8],"rather":3,"rc4110":3,"reach":4,"read":[3,7],"reader":6,"readi":8,"readili":8,"realiz":3,"reason":[3,7],"recap":6,"receipt":[3,4],"receiv":[0,3,7],"recogn":[3,7],"recognit":8,"recommend":3,"reconcil":[3,7],"reconcili":3,"record":[3,6,8,9,10],"recruit":[3,7],"recur":3,"reduc":9,"reduct":8,"refer":[3,4,6,7,8],"reflect":[3,6,8,9],"refus":3,"regard":[3,7],"regardless":[3,7],"regiment":[],"region":[3,6],"regist":[3,7,8],"regul":[6,9],"regular":[0,3,4,7,10],"regularli":4,"regulatio":3,"regulatori":[3,8],"reimburs":3,"reinforc":13,"relat":[0,3,7,8,9,10],"relationship":[6,7],"relev":3,"reli":3,"religi":4,"remain":[3,7,8],"remit":[3,4,7,8],"remitt":[3,4,7,8],"remot":8,"remuner":[3,4,7],"render":[],"rent":[],"rental":3,"repair":3,"repeal":3,"replac":[3,4],"report":[3,4,7,8,9],"repres":[3,7],"request":[3,7,8],"requir":[3,4,6,7],"rescu":4,"research":[3,7],"resembl":3,"resid":[0,8],"residenti":8,"resourc":[3,7,10],"respect":[3,7],"respond":[3,7,8],"respons":[4,6,7,8,10],"restrict":8,"result":[3,7],"retail":[3,7],"retain":3,"retir":[3,4,7,8],"retrait":4,"retroact":3,"return":3,"revenu":[3,4,7,8,9],"revenuquebec":3,"review":6,"revis":3,"rganiz":[],"rich":6,"right":[0,3,7,8],"risk":[3,4,9],"robust":3,"roe":[3,4,8,10],"role":[3,4,7,8],"routin":[],"rq":[3,4,8],"rrsp":[3,7,8],"rule":[3,7],"run":9,"safeguard":[],"safeti":[3,7],"sage":8,"sage50":6,"salari":[3,7,8,10],"sale":[],"same":[0,3,4],"sampl":[3,6],"sanction":3,"satisfact":3,"satisfi":3,"save":[3,4,7,8],"sc":3,"scale":3,"scenario":[3,10],"schedul":3,"school":8,"scientist":[],"scope":[3,7,8],"scrutin":3,"scrutini":3,"second":12,"section":[0,3,4,8,13],"sector":[3,6],"secur":[0,3],"see":[],"seek":[3,4],"seizur":3,"select":[3,8],"self":[4,6,7,11],"selfassess":[],"selfemploi":3,"semi":11,"send":[4,7,8],"sens":[3,7],"sensit":[3,7,8],"sent":3,"sentenc":[],"separ":[3,7,8],"seri":[3,9],"seriou":[3,4],"serv":[3,7],"servant":7,"servic":[4,6,7,8],"set":[3,8],"setup":8,"seven":4,"sever":[3,8],"shape":3,"share":[0,3,7,8],"she":3,"ship":[3,7],"should":[3,4,7,8],"show":3,"side":[3,7],"sigma":9,"sign":8,"signal":3,"signatur":8,"signifi":[3,8],"signific":[3,4,8],"significantli":3,"similar":[3,4],"similarli":[],"simultan":3,"sin":8,"singl":8,"site":3,"situat":3,"size":[3,7],"skill":[3,4,6],"slip":[3,8],"small":[3,7],"smooth":3,"so":[0,3],"social":[0,3,4,8],"softwar":[3,7,10],"sole":[3,7],"solid":6,"solut":[3,7],"solv":[3,7],"some":[3,7],"sometim":[],"sooner":[],"sort":[],"sound":[3,7],"sourc":[0,3,7,8],"space":3,"span":6,"special":[3,4],"specialist":3,"specif":[3,4,6,7,10],"specifi":[3,7],"spous":[0,4,8],"spreadsheet":[3,7],"staff":[3,7,8],"stage":[3,7],"stai":3,"stakehold":6,"stand":6,"standard":[3,8,9,10],"start":8,"state":3,"statement":[8,9],"statu":[3,8],"statut":[3,4,7],"statutori":[3,4,7,8],"step":[3,8],"still":8,"stipul":3,"sto":3,"stop":4,"store":[3,8],"strict":[3,8],"strictli":3,"strong":3,"structur":[3,4,7],"stub":8,"student":[0,10],"studi":[6,10],"subcontract":6,"subject":[3,4],"submiss":3,"submit":[3,4,7],"subordin":3,"subscrib":3,"substanti":3,"substitut":3,"success":3,"successfulli":6,"suffer":[],"suffici":3,"suggest":3,"sum":3,"summar":8,"summari":6,"supervis":3,"supervisor":[3,8],"supplement":0,"supplementari":4,"suppli":3,"support":[0,3,4,7,8],"sure":8,"survei":[3,7],"surveyor":[],"survivor":[3,4,7],"swift":3,"sy":6,"system":[3,7,8,9],"systemat":[3,9],"t":7,"t1213":8,"t2201":0,"t4":[3,8],"t4001":4,"tab":8,"tabl":8,"tact":[3,7],"tailor":[],"take":[3,4,7],"taken":[3,4],"task":[3,7],"tax":[3,4,6,7,9,10],"taxabl":7,"taxat":[3,7],"taxpay":3,"td1":6,"teacher":4,"team":3,"technic":3,"technologi":[3,7],"televis":[3,7],"templat":[],"temporari":4,"ten":[3,7],"tend":[3,4],"term":[3,4,7],"termin":[3,7,10],"terminologi":[3,6,7],"territori":[6,7],"test":13,"text":9,"than":[0,3,4,8],"thei":[3,4,7,9],"them":[3,8],"therebi":3,"therefor":[3,4,7],"thi":[0,3,4,6,7,8,10,13],"think":3,"third":[3,7],"thirti":[3,7],"thorough":3,"those":[3,4,7],"three":[3,4,7,8],"through":[3,4,7,8,10],"throughout":[0,3,4],"thu":7,"ti":3,"time":[0,3,7,8],"timefram":[3,8],"timelin":[3,4],"titl":[],"togeth":[3,4],"tom":3,"tool":3,"topic":[3,4],"total":[0,3,8,9],"tp":6,"track":[3,4],"trade":[3,4,7],"tradit":3,"trail":3,"train":3,"trait":3,"transact":[3,9],"transfer":[0,3,7,8],"transpar":3,"transport":[3,7],"trap":4,"travel":3,"trigger":3,"true":[3,8,9],"truli":3,"truncat":[],"trust":3,"trustworthi":[3,7],"tuition":[0,8],"turn":4,"twitter":3,"two":[0,3,4,7,8],"type":[4,6,7,8],"typic":[3,8],"u":9,"ultim":3,"uncertainti":3,"under":[0,3,4,7,8],"underscor":4,"understand":[3,7,13],"undertak":[3,7],"unemploi":4,"unforeseen":3,"union":[3,6,7],"univers":0,"unless":[3,7],"unreimburs":3,"unsur":[],"unus":0,"up":[3,8],"updat":3,"upgrad":3,"uphold":3,"upon":[3,4],"upto":3,"uranium":[3,7],"us":[0,3,4,7,8,10],"usag":[],"usual":[3,4,8],"util":3,"v":6,"vacat":[3,7],"valid":[3,8],"valu":3,"vari":3,"variabl":6,"variat":3,"varieti":3,"variou":[3,7,9],"vehicl":4,"vendor":[3,7,8],"verbal":[3,7],"veri":[3,7],"verifi":[3,8],"vers":3,"version":8,"vest":3,"via":8,"view":3,"vigil":3,"visit":3,"vital":3,"void":8,"volum":3,"voluntarili":[],"vow":4,"w":0,"wa":[3,4,8],"wage":[3,7,8,9],"wai":3,"walk":8,"want":8,"we":[3,7,9],"websit":3,"week":[3,7],"weekli":[3,11],"weigh":3,"weight":3,"well":[3,7,8],"were":[0,4],"what":[3,4,7,8],"when":[3,4,7,8],"where":[3,4,7],"wherea":[],"wherebi":3,"whether":[3,4,7],"which":[3,4,7,8,9,13],"whichev":0,"while":[3,4,6,7],"who":[0,3,6,7],"wholesal":[3,7],"whom":3,"whose":[0,3,7],"why":3,"wide":[],"willing":[3,7],"window":8,"wish":[],"withdraw":[],"withheld":[3,4,7],"withhold":[3,4,8,9],"within":[3,4,7,8],"without":[3,8],"wizard":8,"word":[3,7],"work":[3,4,6,7,8],"worker":[3,4,7,10],"workforc":[3,7],"workplac":[3,4,8],"worksheet":0,"workspac":3,"would":[3,4,7],"write":3,"written":[3,7],"www":3,"year":[0,3,4,6,7,8],"yearli":11,"yet":7,"you":[0,3,4,7,8],"your":[0,3,13]},"titles":["TD1","ABOUT THE AUTHOR","7. CALCULATING NET EARNINGS","3. PAYROLL COMPLIANCE AND REGULATIONS","4. Canada Pension Plan","14. Errors and Errata","ABOUT THE AUTHOR","2. INTRODUCTION TO CANADIAN PAYROLL","8. OBNOARDING EMPLOYEE","9. Payroll Accounting","1. PREFACE","12. RATES FOR 2025","13. REFERENCES","10. REVIEW QUESTIONS","11. TERMINOLOGY"],"titleterms":{"":[],"1015":8,"15":9,"2":[],"2025":[0,9,11],"3":8,"AND":3,"FOR":11,"THE":[1,6],"TO":7,"The":3,"To":[],"about":[1,6],"account":9,"accrual":[],"administr":[],"agreement":8,"allow":2,"allowancesm":[],"annual":[],"ar":[],"assess":3,"assist":[],"author":[1,6,8],"behaviour":7,"benefit":[2,8],"calcul":2,"canada":[4,11],"canadian":7,"commiss":[],"compens":[],"complianc":3,"confidenti":8,"content":[6,7,8],"contract":3,"contribut":[4,11],"control":[],"cours":[],"cpp":11,"cpp2":11,"credit":[0,8],"deduct":[],"definit":7,"detail":[],"determin":3,"earn":[2,14],"employ":[2,3,4],"employe":[3,8,13],"enrol":8,"enter":8,"entri":9,"equip":[],"errata":5,"error":5,"ethic":7,"evalu":8,"exampl":8,"exercis":8,"expens":2,"extern":3,"factor":3,"feder":[3,8],"financi":[],"form":8,"framework":[],"function":3,"glossari":6,"govern":3,"highlight":8,"hire":8,"incom":2,"inform":[8,13],"insur":[4,14],"intern":[3,8],"introduct":[3,7],"invest":[],"journal":9,"knowledg":7,"learn":[],"legal":[],"legisl":[3,7],"manag":[],"mar":9,"materi":[],"maximum":11,"membership":8,"must":4,"net":2,"new":13,"object":[3,7],"obnoard":8,"onboard":8,"opportun":[],"other":[],"outcom":[],"overview":[],"pai":[],"payrol":[3,7,9],"pension":[4,11,14],"perdon":[],"period":[],"person":[0,7],"plan":[4,11],"prefac":10,"profession":7,"profit":[],"provinci":[3,8],"qpp":11,"quebec":11,"question":[3,7,8,13],"qu\u00e9bec":8,"rate":11,"recap":9,"recommend":[],"record":4,"refer":12,"regul":[3,7],"relationship":3,"requir":8,"respons":3,"return":0,"review":[3,7,8,13],"risk":[],"sage50":8,"salari":[],"sampl":8,"self":3,"servic":3,"set":[],"skill":7,"specifi":[],"stakehold":[3,7],"standard":7,"structur":[],"subcontract":3,"summari":3,"tabl":6,"tax":[0,8],"td1":[0,8],"technic":7,"terminologi":14,"territori":[3,8],"titl":[],"tool":[],"tp":8,"type":3,"union":8,"up":[],"v":[7,8],"what":[],"who":4,"work":[],"wsib":[]}}) \ No newline at end of file +Search.setIndex({"alltitles":{"ABOUT THE AUTHOR":[[1,null],[6,null]],"Accounting Recap":[[9,"accounting-recap"]],"Allowances":[[2,"allowances"]],"Authorization for Hiring":[[8,"authorization-for-hiring"]],"Behavioural and Ethical Standards":[[7,"behavioural-and-ethical-standards"]],"Benefit Enrollment Forms":[[8,"benefit-enrollment-forms"]],"Benefits":[[2,"benefits"]],"CALCULATING NET EARNINGS":[[2,null]],"CANADA / QUEBEC PENSION PLAN (CPP / QPP)":[[11,"canada-quebec-pension-plan-cpp-qpp"],[11,"id1"]],"CPP2 CONTRIBUTION RATES MAXIMUMS":[[11,"cpp2-contribution-rates-maximums"]],"CPP2 Contribution Rates Maximums":[[11,"id2"]],"Canada Pension Plan":[[4,null]],"Confidentiality Agreement":[[8,"confidentiality-agreement"]],"Content Review":[[7,"content-review"]],"Content Review Highlights":[[8,"content-review-highlights"]],"Contract for Service (Subcontracting)":[[3,"contract-for-service-subcontracting"]],"Contract of Service (Employment)":[[3,"contract-of-service-employment"]],"Employment Income":[[2,"employment-income"]],"Employment Insurance":[[4,"employment-insurance"]],"Entering Employee Information into Sage50":[[8,"entering-employee-information-into-sage50"]],"Errors and Errata":[[5,null]],"Example Evaluations":[[8,"example-evaluations"]],"Expenses":[[2,"expenses"]],"External Stakeholders":[[3,"external-stakeholders"]],"Factors Determining the Type of Contract":[[3,"factors-determining-the-type-of-contract"]],"Federal Government":[[3,"federal-government"]],"Glossary":[[6,"glossary"]],"Government Stakeholders":[[3,"government-stakeholders"]],"INTRODUCTION TO CANADIAN PAYROLL":[[7,null]],"Insurable Earnings":[[14,"insurable-earnings"]],"Internal Forms":[[8,"internal-forms"]],"Internal Stakeholders":[[3,"internal-stakeholders"]],"Introduction":[[3,"introduction"]],"Journal Entries":[[9,"journal-entries"],[9,"id1"]],"Legislation vs. regulation":[[7,"legislation-vs-regulation"]],"Legislations and Regulations":[[3,"legislations-and-regulations"]],"Legislative Compliance":[[3,"legislative-compliance"]],"Mar. 15, 2025":[[9,"id2"]],"New Employee Information":[[13,"new-employee-information"]],"OBNOARDING EMPLOYEE":[[8,null]],"ONBOARDING EMPLOYEE EXERCISE":[[8,null]],"PAYROLL COMPLIANCE AND REGULATIONS":[[3,null]],"PREFACE":[[10,null]],"Payroll Accounting":[[9,null]],"Payroll Content Knowledge":[[7,"payroll-content-knowledge"]],"Payroll Objectives":[[3,"payroll-objectives"]],"Payroll Objectives and Definitions":[[7,"payroll-objectives-and-definitions"]],"Payroll Stakeholders":[[3,"payroll-stakeholders"],[7,"payroll-stakeholders"]],"Pensionable Earnings":[[14,"pensionable-earnings"]],"Personal and Professional Skills":[[7,"personal-and-professional-skills"]],"Provincial/Territorial Governments":[[3,"provincial-territorial-governments"]],"RATES FOR 2025":[[11,null]],"REFERENCES":[[12,null]],"REVIEW QUESTIONS":[[13,null]],"Record of Employment":[[4,"record-of-employment"]],"Required Federal and Provincial/Territorial Forms":[[8,"required-federal-and-provincial-territorial-forms"]],"Responsibilities and Functions of Payroll":[[3,"responsibilities-and-functions-of-payroll"]],"Review Questions":[[3,"review-questions"],[7,"review-questions"],[8,"review-questions"]],"Review Questions (Sample)":[[8,"review-questions-sample"]],"Review Summary":[[3,"review-summary"]],"Self-Assessment":[[3,"self-assessment"]],"TD1":[[0,null]],"TD1 - 2025 Personal Tax Credits Return":[[0,"td1-2025-personal-tax-credits-return"]],"TERMINOLOGY":[[14,null]],"Table of Contents:":[[6,null]],"Tax Credits (TD1)":[[8,"tax-credits-td1"]],"Tax Credits (TP-1015.3-V - Qu\u00e9bec)":[[8,"tax-credits-tp-1015-3-v-quebec"]],"Technical Skills":[[7,"technical-skills"]],"The Employee-Employer Relationship":[[3,"the-employee-employer-relationship"]],"Union Membership":[[8,"union-membership"]],"Who Must Contribute to the Canada Pension Plan":[[4,"who-must-contribute-to-the-canada-pension-plan"]]},"docnames":["TD1","author","compensation","compliance","cpp-and-ei","errata","index","introduction","onboarding_employee","payroll_accounting","preface","rates_2025","references","review_questions","terminology"],"envversion":{"sphinx":65,"sphinx.domains.c":3,"sphinx.domains.changeset":1,"sphinx.domains.citation":1,"sphinx.domains.cpp":9,"sphinx.domains.index":1,"sphinx.domains.javascript":3,"sphinx.domains.math":2,"sphinx.domains.python":4,"sphinx.domains.rst":2,"sphinx.domains.std":2},"filenames":["TD1.rst","author.rst","compensation.rst","compliance.rst","cpp-and-ei.rst","errata.rst","index.rst","introduction.rst","onboarding_employee.rst","payroll_accounting.rst","preface.rst","rates_2025.rst","references.rst","review_questions.rst","terminology.rst"],"indexentries":{},"objects":{},"objnames":{},"objtypes":{},"terms":{"":[0,3,4,6,7,8,9,10],"00":[3,9],"000":[0,3],"028":0,"04":11,"1":[0,3,9],"10":[0,3,9],"100":0,"1015":6,"1016":8,"105":0,"11":0,"12":[0,6,11],"129":0,"13":0,"134":11,"138":0,"145":11,"16":0,"177":0,"18":[0,4,8],"1867":[3,7],"197":0,"2":[0,3,8],"20":0,"200":11,"2005":6,"2008":0,"2020":[3,7],"2022":6,"2025":6,"24":11,"25":4,"250":4,"26":11,"28":0,"291":11,"3":[0,6,11],"300":11,"31":[0,11],"35":4,"396":11,"4":[0,4,11],"45":0,"5":[0,3,6,11],"50":8,"500":[9,11],"52":11,"522":0,"53":11,"6":[0,8],"60":4,"601":0,"61":11,"65":[0,4],"66":11,"67":11,"687":0,"7":0,"70":4,"709":0,"71":11,"792":11,"798":0,"8":0,"800":11,"81":11,"816":0,"83":11,"882":0,"9":[0,8],"95":11,"A":[3,4,8,13],"AND":6,"As":[3,4,7],"At":3,"By":3,"FOR":6,"For":[3,6,7,8],"IT":6,"If":[0,3,8],"In":[0,3,4,7,8],"It":[3,4,7,8,9],"Its":4,"ON":[],"One":3,"TO":6,"The":[0,4,6,7,8,9,10],"Their":3,"Then":8,"There":4,"These":[3,4,8,9,13],"To":[0,3,4,8,9],"With":6,"__methods__":7,"__requirements__":7,"ab":8,"abil":[3,7],"abl":[3,4,7,10],"about":[3,4],"abreast":[],"absolut":[3,7],"absorb":3,"academ":6,"accept":3,"access":8,"accompani":3,"accomplish":3,"accord":[3,4,7],"account":[3,6,7],"accrual":[3,7,9],"accur":[3,4,7,8,9,10],"accuraci":[3,8,9],"achiev":[],"acknowledg":[3,8],"across":[3,8,9],"act":[3,4,7,8,10],"action":[3,7],"activ":[3,4,7],"actual":[],"adapt":[3,7],"add":[0,8],"addit":[3,4,7,8,11,12],"addition":[],"address":[0,3,8],"adher":[3,7],"adjust":[3,8],"administ":[3,4,7],"administr":[3,6,7,8,9,10],"adopt":[3,4],"advantag":[3,7],"advertis":3,"advic":3,"affair":3,"affect":[3,7],"ag":[0,3,4,7,8],"again":[3,7],"agenc":[3,4,7,8],"agent":[],"agre":3,"agreement":[3,6,7],"agricultur":[3,4],"aim":10,"alberta":[3,8],"alert":3,"alex":6,"alexand":[1,6],"align":[3,8],"all":[0,3,4,7,8,9],"allow":[3,6,7],"alon":[3,8],"along":[3,4,7],"alreadi":8,"also":[0,3,4,7,8],"although":[3,4],"alwai":[4,8],"amend":3,"ammount":11,"among":3,"amount":[0,3,4,7,8,9],"an":[0,3,4,7,8],"analysi":9,"analyt":[3,7],"ani":[0,3,7,8],"annual":[0,3,7,8,11],"anoth":[0,3,7],"answer":3,"anxieti":6,"anyon":3,"anyth":[3,7],"ap":3,"appear":8,"appli":[0,3,4,7,8,10],"applic":[3,8],"approach":[3,7,8],"appropri":[0,3,8],"approv":3,"ar":[0,3,4,7,8,9,13],"architect":[],"area":[3,7,8],"aris":[3,4],"around":3,"arrang":[3,7],"articl":3,"ask":3,"aspect":[3,7,9,10],"aspx":3,"assess":6,"asset":[3,9],"assign":[3,7,8],"assist":[3,7],"associ":[3,6,7,8],"assum":3,"assur":[3,7],"attach":3,"attent":[3,7],"audienc":3,"audit":[3,8],"auditor":3,"author":[3,7],"auto":[],"autom":9,"automat":8,"automot":3,"autonomi":3,"avail":[3,4,8],"avoid":3,"awar":3,"b":13,"background":6,"balanc":3,"bank":[3,7,8],"bargain":7,"base":[3,4,8],"basi":[3,8],"basic":[0,8,11],"bear":3,"becaus":[3,4],"becom":3,"been":[3,4,7],"befor":8,"begin":8,"behalf":7,"behaviour":3,"being":[0,3,7],"belong":[3,7],"benefit":[0,3,4,6,7,9],"best":3,"between":[0,3,7,8],"beyond":[3,8],"bi":11,"bind":[7,8],"birth":[0,8],"birthdai":[],"bn":3,"bobkov":[1,6],"bodi":[3,4,7],"bonu":3,"bonus":3,"bookkeep":6,"born":0,"borrow":7,"both":[0,3,4,6,7,8],"boundari":3,"branch":[3,7],"break":[3,7],"bring":6,"british":[3,7],"broad":3,"broadcast":[3,7],"broader":3,"budget":[3,7],"build":[6,7],"built":[],"bulletin":3,"busi":[3,4,6,7,8,10],"c":13,"ca":3,"cabinet":[3,7],"calcul":[0,3,4,6,7,8,10,12],"calendar":[3,4],"call":[3,4],"can":[0,3,4,7,8],"canada":[0,3,6,7,8,10],"canadian":[3,6,8,9],"canadianpayrol":3,"cannot":[0,3,4,7,8],"capit":[3,6],"care":4,"career":[3,8],"carefulli":8,"caregiv":[0,8],"carniv":4,"carpent":[],"carpentri":3,"carri":3,"carrier":[3,7],"carswel":3,"case":[0,3,7,8],"cash":4,"casual":4,"categor":3,"categori":4,"cbc":[3,7],"cch":3,"cdnpayrol":3,"celebr":8,"central":[],"certain":[3,4,7],"certif":0,"certifi":0,"challeng":3,"chanc":3,"chang":[3,7],"channel":3,"chapter":[3,4,7],"charact":[],"characterist":3,"charg":3,"charit":[3,7],"chariti":[3,7],"charter":3,"check":8,"checklist":[],"chequ":[3,7,8],"chief":3,"child":[0,4],"children":[0,4,8],"choic":13,"choos":[3,8],"circu":4,"circular":3,"circumst":[3,7],"civil":[3,7],"claim":[0,8],"clarif":3,"clarifi":4,"classif":3,"classifi":[3,4],"clear":[4,6],"clearli":[3,7,8],"click":8,"client":3,"clientel":6,"close":[3,7,8],"cnt":3,"code":[0,3,7],"collabor":3,"collect":[3,4,7,8],"colleg":[0,6],"com":3,"commenc":8,"commerc":[3,7],"commiss":[3,10],"commit":3,"common":[0,3,4,7,8],"commonli":3,"commun":[3,7],"compani":[3,7,8],"compens":[3,4,7,8,9,10],"compet":3,"complet":[3,4,8,10],"complex":[3,6],"compli":[3,7],"complianc":[4,6,7,8,9,10],"compliant":[3,7,8],"compon":[3,4,7,9],"comprehens":3,"compulsori":4,"comput":[3,7],"computer":10,"concept":13,"concern":[3,7],"conclud":[],"conclus":3,"condit":[0,3,4,7],"conduct":3,"confid":6,"confidenti":[3,6,7],"configur":8,"confirm":[3,8],"conflict":[3,7],"connect":4,"conscienti":[3,7],"consecut":4,"consent":8,"consequ":3,"consid":[3,4,7],"consider":3,"consist":[3,7,8],"consolid":[3,7],"constant":3,"constantli":[],"constitut":[3,4,7],"construct":[3,7],"consult":3,"contact":8,"contain":[3,13],"content":3,"context":[3,8],"continu":[3,7],"contract":[6,7,8,10],"contractor":[3,7],"contractu":3,"contrast":3,"contribut":[3,6,7,12],"contributor":4,"contributori":[4,11,12],"control":[3,7],"convers":3,"coordin":[3,7],"copi":3,"core":3,"corpor":[3,7],"correct":[8,13],"correctli":3,"correspond":[3,7],"cost":[3,4,7,9],"costli":[],"could":[0,3],"countri":[3,4,7],"cours":[3,4,7,13],"court":[3,7],"cover":[3,4,7,8,13],"coverag":[3,4,7,8],"cpp":[3,4,6,8,12],"cpp2":6,"cpt1":3,"cr":9,"cra":[3,4,7,8],"creat":[3,7,8],"creation":[3,7],"credit":[6,7,9],"crimin":[3,7],"criteria":[3,4],"critic":[3,4,8,9],"crown":[3,7],"crucial":7,"cultur":[],"current":3,"custom":[3,7],"cycl":[3,7,8],"d":[],"dai":[0,3,4,6,7],"daili":[],"data":[3,7,8],"databas":[3,7],"date":[0,3,8],"deadlin":[3,7],"deal":[3,7],"death":4,"debit":9,"decad":[],"decemb":0,"decid":3,"decis":[3,7],"declar":[3,7,8],"dedic":3,"deduct":[0,3,4,7,8,9,12],"deem":[],"defici":3,"defin":[3,8],"definit":[3,6],"degre":[3,6],"deleg":[3,7],"deliv":3,"deliver":3,"deliveri":3,"demand":[3,7],"demonstr":3,"dental":8,"depart":[3,7,8],"department":[3,7],"depend":[0,3,4,7,8],"deposit":[3,7,8],"describ":[3,4],"descript":11,"design":[3,4,6,9,13],"desir":3,"detail":[3,4,7,8],"determin":[0,4,6,7,8],"develop":[0,3,4,7],"dictat":[3,7],"did":3,"differ":[0,3,7,8],"differenti":3,"diploma":6,"direct":[3,7,8],"directli":[3,4],"disabl":[0,3,4,7,8],"disast":4,"disclos":8,"disclosur":8,"discreet":[3,7],"discrep":3,"discret":3,"discuss":[3,4,7],"distinct":[3,7],"distinguish":3,"distribut":9,"divers":6,"divid":3,"divis":[3,7],"do":[0,3,4,8],"document":[3,7,8,9],"doe":[0,3,8],"donat":[3,7],"done":3,"doubl":8,"down":[],"download":[],"dr":9,"draw":[],"drawn":3,"driver":8,"due":[3,4,7,8],"durat":8,"dure":[3,4],"duti":[3,7],"dynam":[],"e":[3,8],"each":[0,3,7,8,9],"earn":[3,4,6,8,11,12],"eas":6,"easili":[],"edit":8,"educ":[0,3,6,7],"edward":3,"effect":[3,7],"effici":[3,7],"effort":3,"ei":[3,4,8],"either":[3,4,7],"elect":4,"electron":[3,8],"element":3,"elev":[3,7],"elig":[0,3,4,8],"elimin":7,"email":[3,7],"embrac":[3,7],"emotion":3,"emphasi":3,"emploi":[3,4,7,11],"employ":[0,6,7,8,10,11],"employe":[0,4,6,7,9,10,11],"employeeemploy":[],"empow":6,"en":3,"enabl":[3,4],"enact":[3,7],"encompass":3,"encount":6,"encourag":[3,7],"end":[0,3,7,8],"endors":3,"enforc":3,"engag":[3,4],"enhanc":3,"enrol":[3,6,7],"ensur":[3,4,7,8,9],"enter":[0,3,6,7],"enterpris":4,"entertain":4,"entir":3,"entiti":3,"entitl":[3,8],"entri":[3,6,7,8],"environ":[3,7],"equal":[3,4],"equat":9,"equip":[3,6],"equit":[3,7],"equiti":9,"equival":8,"errata":6,"error":[3,6,8,9],"esdc":3,"especi":3,"essenti":[3,4,6,8,9],"establish":[3,4,7,8],"estim":[0,3,7],"etc":3,"ethic":[3,8],"evad":[],"evalu":[3,6],"evas":3,"even":[3,7,8],"event":4,"ever":[3,7],"everi":[0,3,7],"evid":[],"evolv":3,"examin":3,"exampl":[3,6,7],"exce":3,"excel":[3,7],"except":[3,7],"excess":[],"exchang":[3,4,7],"exclud":4,"exclus":[3,7],"execut":3,"exempt":[8,11],"exercis":[3,10],"exhibit":4,"exist":[3,7],"expect":[3,7],"expenditur":[3,7],"expens":[3,4,6,7,9],"experi":[],"expertis":[3,6],"expiri":8,"explain":[3,4,7],"explan":4,"explicit":[],"explor":[3,7],"exposit":4,"extend":[3,7],"extens":8,"extent":3,"extern":[6,7],"extra":[3,8],"f":3,"face":[3,4],"facebook":3,"facilit":[3,7],"fact":3,"factor":[6,7],"factual":[3,7],"fail":3,"failur":3,"fair":[3,4,7],"fall":[3,4,7],"fals":[3,8],"famili":4,"familiar":[3,7],"februari":[3,8],"feder":[4,6,7,10],"fee":[0,3,7],"feed":[3,7],"ferri":[3,7],"field":[3,8],"fifti":[3,7],"file":[4,8],"fill":[0,8],"final":[3,8],"financ":[3,7],"financi":[3,4,7,9],"fine":[3,7],"firm":6,"first":[0,3,4],"fish":4,"five":[3,6,7],"fix":[3,7],"flat":3,"flexibl":3,"flour":[3,7],"flow":[3,7],"focus":[4,6],"folio":3,"follow":[0,3,4,7,13],"foreign":[3,4,7],"foreseen":[],"forestri":4,"form":[0,3,4,6],"formal":[3,8],"format":[3,7],"forth":3,"foster":3,"found":[3,4,7],"foundat":6,"four":3,"frame":[],"framework":3,"fraud":[3,7],"free":3,"frequenc":8,"frequent":3,"fridai":3,"from":[0,3,4,6,7,8,10],"fuel":3,"fulfil":3,"full":[0,3,4,7,8],"function":[6,7,8],"fund":[0,4],"fundament":3,"further":3,"furthermor":[8,9],"g":[3,8],"gain":3,"gap":3,"garnish":[3,7],"gather":8,"gener":[3,4,7,8,9],"give":[3,7],"given":[3,8],"gloria":8,"go":0,"goal":6,"good":[3,7],"gouv":3,"govern":[4,6,7,8],"government":[3,7],"grain":[3,7],"grandchild":0,"greater":[0,3],"gross":8,"group":[3,7,8],"grow":3,"growth":3,"guarante":0,"guid":[3,4,6,8,10],"guidanc":[3,4],"guidelin":3,"ha":[0,3,4,6,7],"had":3,"hand":10,"handl":[3,7],"happi":[],"have":[0,3,4,7,8],"he":[3,6],"health":[3,4,7,8],"held":[3,8],"help":[3,4,6,8,13],"helper":3,"her":3,"here":0,"herself":3,"hi":[3,6],"high":3,"higher":3,"highlight":6,"him":3,"himself":[],"hire":[3,6,7,10],"histor":8,"hold":[3,8],"home":8,"horticultur":4,"hospit":[3,7],"hour":[3,4,7,8],"hourli":[3,10],"hous":8,"how":[3,4,7,8],"howev":[0,3,4,7],"hr":8,"html":3,"http":3,"human":[3,7,10],"hunt":4,"i":[0,3,4,7,8,9,13],"icon":8,"id":8,"identif":8,"identifi":[3,4,8,10],"ii":[3,7],"iii":[3,7],"ill":4,"illustr":4,"immedi":3,"immigr":3,"impact":[3,7,9],"impair":8,"implement":3,"implic":3,"import":[3,4,7,8],"importantli":3,"impos":[3,7],"imposit":3,"includ":[0,3,4,7,8,9,10],"incom":[0,3,4,6,7,8,10],"incorpor":[3,7],"increas":3,"incur":3,"independ":3,"indetermin":3,"index":6,"indic":[3,8],"indirectli":[],"individu":[3,4,7,10],"industri":[3,7],"infirm":[0,8],"influenc":3,"info":8,"infolin":3,"inform":[3,4,6,7],"ingrid":8,"initi":[0,3,7],"injur":4,"input":8,"inquiri":[3,7],"insight":6,"instanc":[3,7],"instead":[3,4],"institut":[0,3,7],"instruct":[3,8],"instrument":3,"insur":[3,6,7,8,10],"integr":[3,8],"intend":3,"intent":[3,8],"inter":[3,7],"interact":[3,7],"interconnect":3,"interest":[3,7],"intern":[6,7],"interperson":3,"interpret":[3,7],"interrupt":4,"intersect":10,"introduc":[3,7],"introduct":6,"invest":[3,4],"investig":3,"invoic":[3,7],"involv":[3,4,7,8,9],"irrelev":[],"is18":0,"island":3,"isn":[],"issu":[3,7,8],"issuanc":3,"item":8,"its":[3,4,6,7],"itself":3,"jail":[],"januari":3,"job":[3,8],"johansson":8,"journal":[3,6,7],"judgment":3,"jurisdict":[3,7],"just":[3,7],"justic":[3,7],"keen":[3,7],"keep":[3,8],"kei":[3,8,9],"kept":[3,7],"know":[4,7,8,9],"knowledg":[3,6],"known":4,"labor":3,"labour":[3,7],"laframbois":8,"lai":[],"landscap":3,"larg":[3,7],"larger":[3,7],"last":[0,3],"later":[0,3,4,7],"law":[0,3,4,7,8],"lead":[3,9],"learn":[3,4,7,13],"leas":3,"least":8,"leav":4,"ledger":[3,7],"legal":[3,4,7,8],"legisl":[4,6,8,10],"legislatur":[3,7],"length":[3,7],"less":[0,3,4],"let":[],"letter":8,"level":[3,4,7],"li":3,"liabil":[3,8,9],"liabl":3,"licenc":[3,7,8],"life":[3,4,7],"like":[3,8],"likelihood":3,"limit":[3,8],"line":0,"link":8,"linkedin":3,"list":[3,4,7],"live":[0,4,8],"ll":8,"local":[3,7],"locat":[3,4],"log":4,"long":[3,4,6],"longer":[],"look":3,"loss":3,"loyalti":3,"luc":8,"lumber":4,"lump":3,"m":8,"made":[3,4,7,8],"mai":[0,3,4,7,8],"mail":3,"maimum":11,"main":[],"maintain":[3,4,7,8,9],"mainten":3,"major":[],"make":[3,4,7,10],"manag":[3,6,7,9,10],"mandat":[3,4],"mandatori":[4,8],"mani":[3,4,7],"manner":[3,7],"manual":3,"manufactur":[3,7],"marin":[3,7],"master":6,"masteri":3,"match":[4,8],"materi":[3,10,13],"mathemat":[3,7],"matter":[3,4,7],"maximum":[6,7,12],"me":[],"mean":[3,4,7],"meaning":8,"measur":3,"mechan":[],"media":3,"medium":[3,7],"meet":[3,7,10],"member":[3,4,7],"membership":[4,6],"memo":[3,7],"mental":8,"mere":3,"merger":3,"met":3,"method":3,"meyer":8,"mid":3,"might":[],"mind":[],"mine":[3,7],"minim":3,"minimum":[3,7,8],"misclassif":3,"mitig":3,"mode":7,"modif":3,"modul":8,"monei":[3,7],"monitor":3,"month":0,"monthli":[4,11],"more":[0,3,4,7,8],"moreov":3,"morn":3,"most":[3,7],"much":4,"multi":[3,7],"multipl":[3,4,7],"municip":[3,7],"must":[3,6,7,8],"name":[0,8],"nation":[3,6,7],"natur":[3,4,7],"navig":[3,7,8,10],"nearli":[],"necessari":[3,7,8],"need":[3,4,6,7,8],"neglect":3,"negoti":[3,7],"neither":7,"net":[0,3,6,7,8,10],"new":[3,4,6,7,8],"newborn":4,"newli":4,"newslett":3,"next":3,"non":[3,4,7,10],"nor":[3,7],"normal":3,"note":[3,4,7],"notif":3,"npw":[3,7],"number":[0,3,7,8],"numer":3,"object":[4,6],"oblig":[3,4,7,10],"obnoard":6,"observ":[3,7],"obtain":[3,8],"occup":[3,7],"occur":[],"offer":[3,4,6,7,8],"offic":[3,7],"offici":[3,7,8],"often":[3,4,6,7],"old":[0,3,7],"older":0,"onboard":3,"onc":[3,8],"one":[0,3,4,7,8,13],"ongo":3,"onli":[0,3,4,7,8],"onlin":[3,12],"ontario":3,"open":3,"oper":[3,4,6,7],"opportun":3,"option":[0,4],"order":[3,4,7],"organ":[3,4,7,9],"organiz":[3,7,8],"orient":3,"origin":[3,8],"other":[0,3,4,7,8,9],"out":[0,3,8],"outcom":[3,7],"outlin":[3,4,7,8],"output":7,"outset":[],"outsid":[3,8],"outsourc":[3,7],"over":[3,7],"overal":[3,8],"overclaim":8,"overhead":3,"overse":3,"oversight":3,"overtim":[3,7],"overview":[],"ow":[0,3],"own":[3,4,6],"ownership":3,"p":3,"packag":8,"pai":[0,3,4,7,8,10],"paid":[3,4,7,8],"paint":3,"painter":[],"parad":4,"parent":[0,8],"parliament":[3,7],"part":[0,3,7,8,9],"parti":[3,7],"partial":0,"particip":[3,4,7],"particular":3,"particularli":3,"partner":[0,3,4,8],"past":6,"payabl":[3,7,9],"payer":[0,3],"payment":[0,3,4,7,8,10],"payrol":[4,6,8,10,12],"peac":[3,7],"penalti":[3,7,8],"penitentiari":[3,7],"pension":[0,3,6,7,8,10],"peopl":[3,4],"per":0,"percent":[3,4,7],"percept":[3,7],"perform":[3,6,7],"period":[3,4,8,9],"perman":3,"permit":[3,8],"perpetu":4,"person":[3,4,8],"personnel":[3,7],"perspect":[3,7],"phone":3,"physic":8,"piec":[3,7],"pier":3,"pipeda":8,"pivot":[4,8],"place":[3,7],"placehold":[],"plai":[3,4,8],"plan":[0,3,6,7,8,10],"pleas":3,"plu":0,"point":8,"polici":[3,7],"portal":3,"portion":4,"posit":[3,7,8],"possess":3,"possibl":[3,7],"possibli":8,"post":[3,7],"postal":[0,3,7],"potenti":[3,7],"poverti":4,"power":[3,7],"practic":[3,6,10],"practition":[3,7],"preced":3,"precis":3,"prefac":6,"prefer":8,"pregnanc":4,"premium":[3,4,7,8],"prepar":[3,7,8],"prescrib":[3,4],"presenc":3,"present":[3,7],"pressur":[3,7],"prevail":[3,7],"prevent":[3,8],"previous":4,"price":3,"primari":[3,4,7],"princ":3,"principl":[3,4],"print":3,"prior":3,"prison":[3,7],"privaci":[3,7,8],"privat":4,"proactiv":[3,7],"probat":8,"problem":[3,7],"proce":8,"procedur":[3,7,10],"process":[3,7,8,9,10],"produc":[3,7],"profession":[3,6],"profici":[3,7],"profil":8,"profit":3,"program":[3,4,7,8],"prohibit":3,"project":3,"promot":3,"proper":3,"properli":[3,8],"properti":[3,7],"proprietari":8,"protect":[3,4,7,8],"prove":[],"provid":[3,4,7,8],"provinc":[3,4,7,8],"provinci":[6,7,10],"provis":[3,4,7],"public":[3,7],"publish":[3,4],"punctual":3,"purchas":[],"purpos":[3,4,7,8],"python":6,"qc":3,"qpp":[4,6],"qualif":4,"qualiti":[3,7],"quarterli":[],"quebec":[0,4,6,8],"question":6,"questionair":8,"quickli":[3,7],"quit":[],"qu\u00e9bec":[3,4,6,7,10],"radio":[3,7],"rais":7,"rang":3,"rapid":[],"rate":[3,6,8],"rather":3,"rc4110":3,"reach":4,"read":[3,7],"reader":6,"readi":8,"readili":8,"realiz":3,"reason":[3,7],"recap":6,"receipt":[3,4],"receiv":[0,3,7],"recogn":[3,7],"recognit":8,"recommend":3,"reconcil":[3,7],"reconcili":3,"record":[3,6,8,9,10],"recruit":[3,7],"recur":3,"reduc":9,"reduct":8,"refer":[3,4,6,7,8],"reflect":[3,6,8,9],"refus":3,"regard":[3,7],"regardless":[3,7],"regiment":[],"region":[3,6],"regist":[3,7,8],"regul":[6,9],"regular":[0,3,4,7,10],"regularli":4,"regulatio":3,"regulatori":[3,8],"reimburs":3,"reinforc":13,"relat":[0,3,7,8,9,10],"relationship":[6,7],"relev":3,"reli":3,"religi":4,"remain":[3,7,8],"remit":[3,4,7,8],"remitt":[3,4,7,8],"remot":8,"remuner":[3,4,7],"render":[],"rent":[],"rental":3,"repair":3,"repeal":3,"replac":[3,4],"report":[3,4,7,8,9],"repres":[3,7],"request":[3,7,8],"requir":[3,4,6,7],"rescu":4,"research":[3,7],"resembl":3,"resid":[0,8],"residenti":8,"resourc":[3,7,10],"respect":[3,7],"respond":[3,7,8],"respons":[4,6,7,8,10],"restrict":8,"result":[3,7],"retail":[3,7],"retain":3,"retir":[3,4,7,8],"retrait":4,"retroact":3,"return":3,"revenu":[3,4,7,8,9],"revenuquebec":3,"review":6,"revis":3,"rganiz":[],"rich":6,"right":[0,3,7,8],"risk":[3,4,9],"robust":3,"roe":[3,4,8,10],"role":[3,4,7,8],"routin":[],"rq":[3,4,8],"rrsp":[3,7,8],"rule":[3,7],"run":9,"safeguard":[],"safeti":[3,7],"sage":8,"sage50":6,"salari":[3,7,8,10],"sale":[],"same":[0,3,4],"sampl":[3,6],"sanction":3,"satisfact":3,"satisfi":3,"save":[3,4,7,8],"sc":3,"scale":3,"scenario":[3,10],"schedul":3,"school":8,"scientist":[],"scope":[3,7,8],"scrutin":3,"scrutini":3,"second":12,"section":[0,3,4,8,13],"sector":[3,6],"secur":[0,3],"see":[],"seek":[3,4],"seizur":3,"select":[3,8],"self":[4,6,7,11],"selfassess":[],"selfemploi":3,"semi":11,"send":[4,7,8],"sens":[3,7],"sensit":[3,7,8],"sent":3,"sentenc":[],"separ":[3,7,8],"seri":[3,9],"seriou":[3,4],"serv":[3,7],"servant":7,"servic":[4,6,7,8],"set":[3,8],"setup":8,"seven":4,"sever":[3,8],"shape":3,"share":[0,3,7,8],"she":3,"ship":[3,7],"should":[3,4,7,8],"show":3,"side":[3,7],"sigma":9,"sign":8,"signal":3,"signatur":8,"signifi":[3,8],"signific":[3,4,8],"significantli":3,"similar":[3,4],"similarli":[],"simultan":3,"sin":8,"singl":8,"site":3,"situat":3,"size":[3,7],"skill":[3,4,6],"slip":[3,8],"small":[3,7],"smooth":3,"so":[0,3],"social":[0,3,4,8],"softwar":[3,7,10],"sole":[3,7],"solid":6,"solut":[3,7],"solv":[3,7],"some":[3,7],"sometim":[],"sooner":[],"sort":[],"sound":[3,7],"sourc":[0,3,7,8],"space":3,"span":6,"special":[3,4],"specialist":3,"specif":[3,4,6,7,10],"specifi":[3,7],"spous":[0,4,8],"spreadsheet":[3,7],"staff":[3,7,8],"stage":[3,7],"stai":3,"stakehold":6,"stand":6,"standard":[3,8,9,10],"start":8,"state":3,"statement":[8,9],"statu":[3,8],"statut":[3,4,7],"statutori":[3,4,7,8],"step":[3,8],"still":8,"stipul":3,"sto":3,"stop":4,"store":[3,8],"strict":[3,8],"strictli":3,"strong":3,"structur":[3,4,7],"stub":8,"student":[0,10],"studi":[6,10],"subcontract":6,"subject":[3,4],"submiss":3,"submit":[3,4,7],"subordin":3,"subscrib":3,"substanti":3,"substitut":3,"success":3,"successfulli":6,"suffer":[],"suffici":3,"suggest":3,"sum":3,"summar":8,"summari":6,"supervis":3,"supervisor":[3,8],"supplement":0,"supplementari":4,"suppli":3,"support":[0,3,4,7,8],"sure":8,"survei":[3,7],"surveyor":[],"survivor":[3,4,7],"swift":3,"sy":6,"system":[3,7,8,9],"systemat":[3,9],"t":7,"t1213":8,"t2201":0,"t4":[3,8],"t4001":4,"tab":8,"tabl":8,"tact":[3,7],"tailor":[],"take":[3,4,7],"taken":[3,4],"task":[3,7],"tax":[3,4,6,7,9,10],"taxabl":7,"taxat":[3,7],"taxpay":3,"td1":6,"teacher":4,"team":3,"technic":3,"technologi":[3,7],"televis":[3,7],"templat":[],"temporari":4,"ten":[3,7],"tend":[3,4],"term":[3,4,7],"termin":[3,7,10],"terminologi":[3,6,7],"territori":[6,7],"test":13,"text":9,"than":[0,3,4,8],"thei":[3,4,7,9],"them":[3,8],"therebi":3,"therefor":[3,4,7],"thi":[0,3,4,6,7,8,10,13],"think":3,"third":[3,7],"thirti":[3,7],"thorough":3,"those":[3,4,7],"three":[3,4,7,8],"through":[3,4,7,8,10],"throughout":[0,3,4],"thu":7,"ti":3,"time":[0,3,7,8],"timefram":[3,8],"timelin":[3,4],"titl":[],"togeth":[3,4],"tom":3,"tool":3,"topic":[3,4],"total":[0,3,8,9],"tp":6,"track":[3,4],"trade":[3,4,7],"tradit":3,"trail":3,"train":3,"trait":3,"transact":[3,9],"transfer":[0,3,7,8],"transpar":3,"transport":[3,7],"trap":4,"travel":3,"trigger":3,"true":[3,8,9],"truli":3,"truncat":[],"trust":3,"trustworthi":[3,7],"tuition":[0,8],"turn":4,"twitter":3,"two":[0,3,4,7,8],"type":[4,6,7,8],"typic":[3,8],"u":9,"ultim":3,"uncertainti":3,"under":[0,3,4,7,8],"underscor":4,"understand":[3,7,13],"undertak":[3,7],"unemploi":4,"unforeseen":3,"union":[3,6,7],"univers":0,"unless":[3,7],"unreimburs":3,"unsur":[],"unus":0,"up":[3,8],"updat":3,"upgrad":3,"uphold":3,"upon":[3,4],"upto":3,"uranium":[3,7],"us":[0,3,4,7,8,10],"usag":[],"usual":[3,4,8],"util":3,"v":6,"vacat":[3,7],"valid":[3,8],"valu":3,"vari":3,"variabl":6,"variat":3,"varieti":3,"variou":[3,7,9],"vehicl":4,"vendor":[3,7,8],"verbal":[3,7],"veri":[3,7],"verifi":[3,8],"vers":3,"version":8,"vest":3,"via":8,"view":3,"vigil":3,"visit":3,"vital":3,"void":8,"volum":3,"voluntarili":[],"vow":4,"w":0,"wa":[3,4,8],"wage":[3,7,8,9],"wai":3,"walk":8,"want":8,"we":[3,7,9],"websit":3,"week":[3,7],"weekli":[3,11],"weigh":3,"weight":3,"well":[3,7,8],"were":[0,4],"what":[3,4,7,8],"when":[3,4,7,8],"where":[3,4,7],"wherea":[],"wherebi":3,"whether":[3,4,7],"which":[3,4,7,8,9,13],"whichev":0,"while":[3,4,6,7],"who":[0,3,6,7],"wholesal":[3,7],"whom":3,"whose":[0,3,7],"why":3,"wide":[],"willing":[3,7],"window":8,"wish":[],"withdraw":[],"withheld":[3,4,7],"withhold":[3,4,8,9],"within":[3,4,7,8],"without":[3,8],"wizard":8,"word":[3,7],"work":[3,4,6,7,8],"worker":[3,4,7,10],"workforc":[3,7],"workplac":[3,4,8],"worksheet":0,"workspac":3,"would":[3,4,7],"write":3,"written":[3,7],"www":3,"year":[0,3,4,6,7,8],"yearli":11,"yet":7,"you":[0,3,4,7,8],"your":[0,3,13]},"titles":["TD1","ABOUT THE AUTHOR","7. CALCULATING NET EARNINGS","3. PAYROLL COMPLIANCE AND REGULATIONS","4. Canada Pension Plan","14. Errors and Errata","ABOUT THE AUTHOR","2. INTRODUCTION TO CANADIAN PAYROLL","8. OBNOARDING EMPLOYEE","9. Payroll Accounting","1. PREFACE","12. RATES FOR 2025","13. REFERENCES","10. REVIEW QUESTIONS","11. TERMINOLOGY"],"titleterms":{"":[],"1015":8,"15":9,"2":[],"2025":[0,9,11],"3":8,"AND":3,"FOR":11,"THE":[1,6],"TO":7,"The":3,"To":[],"about":[1,6],"account":9,"accrual":[],"administr":[],"agreement":8,"allow":2,"allowancesm":[],"annual":[],"ar":[],"assess":3,"assist":[],"author":[1,6,8],"behaviour":7,"benefit":[2,8],"calcul":2,"canada":[4,11],"canadian":7,"commiss":[],"compens":[],"complianc":3,"confidenti":8,"content":[6,7,8],"contract":3,"contribut":[4,11],"control":[],"cours":[],"cpp":11,"cpp2":11,"credit":[0,8],"deduct":[],"definit":7,"detail":[],"determin":3,"earn":[2,14],"employ":[2,3,4],"employe":[3,8,13],"enrol":8,"enter":8,"entri":9,"equip":[],"errata":5,"error":5,"ethic":7,"evalu":8,"exampl":8,"exercis":8,"expens":2,"extern":3,"factor":3,"feder":[3,8],"financi":[],"form":8,"framework":[],"function":3,"glossari":6,"govern":3,"highlight":8,"hire":8,"incom":2,"inform":[8,13],"insur":[4,14],"intern":[3,8],"introduct":[3,7],"invest":[],"journal":9,"knowledg":7,"learn":[],"legal":[],"legisl":[3,7],"manag":[],"mar":9,"materi":[],"maximum":11,"membership":8,"must":4,"net":2,"new":13,"object":[3,7],"obnoard":8,"onboard":8,"opportun":[],"other":[],"outcom":[],"overview":[],"pai":[],"payrol":[3,7,9],"pension":[4,11,14],"perdon":[],"period":[],"person":[0,7],"plan":[4,11],"prefac":10,"profession":7,"profit":[],"provinci":[3,8],"qpp":11,"quebec":11,"question":[3,7,8,13],"qu\u00e9bec":8,"rate":11,"recap":9,"recommend":[],"record":4,"refer":12,"regul":[3,7],"relationship":3,"requir":8,"respons":3,"return":0,"review":[3,7,8,13],"risk":[],"sage50":8,"salari":[],"sampl":8,"self":3,"servic":3,"set":[],"skill":7,"specifi":[],"stakehold":[3,7],"standard":7,"structur":[],"subcontract":3,"summari":3,"tabl":6,"tax":[0,8],"td1":[0,8],"technic":7,"terminologi":14,"territori":[3,8],"titl":[],"tool":[],"tp":8,"type":3,"union":8,"up":[],"v":[7,8],"what":[],"who":4,"work":[],"wsib":[]}}) \ No newline at end of file diff --git a/docs/build/simplepdf/.buildinfo b/docs/build/simplepdf/.buildinfo index efd39ad..bcb29eb 100644 --- a/docs/build/simplepdf/.buildinfo +++ b/docs/build/simplepdf/.buildinfo @@ -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: dc9541b49e5f69334b250b8e70550939 +config: a3540f5313f5f42cab7ae6fb1c008f00 tags: 62a1e7829a13fc7881b6498c52484ec0 diff --git a/docs/build/simplepdf/index.html b/docs/build/simplepdf/index.html index 7558da5..b0ee9f3 100644 --- a/docs/build/simplepdf/index.html +++ b/docs/build/simplepdf/index.html @@ -85,6 +85,11 @@ 2.1.1. Legislation vs. regulation
        • +
        • + + 2.1.2. Payroll Content Knowledge + +
      • @@ -729,51 +734,51 @@ required reports. specifies the __methods__ of applying the legislation.

        -
        -
        - Payroll Content Knowledge - - ¶ - -
        -

        - Payroll administrators should know the following to effectively perform +

        +
        +

        + Payroll Content Knowledge + + ¶ + +

        +

        + Payroll administrators 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