compliance

This commit is contained in:
2025-07-18 07:06:59 -04:00
parent 512333effa
commit 81377f75d9
4 changed files with 123 additions and 4 deletions

View File

@@ -1,4 +1,4 @@
# Sphinx build info version 1 # 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. # This file records the configuration used when building these files. When it is not found, a full rebuild will be done.
config: 62d3bbf7e303fc453a66001819bd781b config: 1f23c38eae6f72b3cf7b746fce4ce27c
tags: 62a1e7829a13fc7881b6498c52484ec0 tags: 62a1e7829a13fc7881b6498c52484ec0

View File

@@ -583,7 +583,7 @@ The system is built to handle various payroll scenarios, including different emp
</h2> </h2>
<p> <p>
<strong> <strong>
Learning Objectives LEARNING OBJECTIVES
</strong> </strong>
</p> </p>
<p> <p>
@@ -1322,7 +1322,9 @@ through regulations.
</em> </em>
</p> </p>
<p> <p>
<em>
The Income Tax Act The Income Tax Act
</em>
</p> </p>
<p> <p>
The legislation: Specifies that employers are required to withhold income tax from employees. The legislation: Specifies that employers are required to withhold income tax from employees.
@@ -1331,7 +1333,12 @@ through regulations.
The regulation: Specifies the taxation methods that should be used for non-periodic payments such as bonuses, retroactive pay increases, lump sum payments, etc. The regulation: Specifies the taxation methods that should be used for non-periodic payments such as bonuses, retroactive pay increases, lump sum payments, etc.
</p> </p>
<p> <p>
Non-periodic bonus payments- Where a payment in respect of a bonus is made by an employer to an employee whose total remuneration (including the bonus) from the employer <em>
Non-periodic bonus payments
</em>
</p>
<p>
Where a payment in respect of a bonus is made by an employer to an employee whose total remuneration (including the bonus) from the employer
may reasonably be expected to exceed $5,000 in the taxation year of the employee in which the payment is made, the amount to be deducted or withheld by the employer is dictated may reasonably be expected to exceed $5,000 in the taxation year of the employee in which the payment is made, the amount to be deducted or withheld by the employer is dictated
through a calculation prescribed in the regulation within the Act. through a calculation prescribed in the regulation within the Act.
</p> </p>
@@ -2425,6 +2432,118 @@ morning at 10:00 to discuss?
</blockquote> </blockquote>
</section> </section>
</section> </section>
<span id="document-cpp-and-ei">
</span>
<p>
<strong>
Learning Objectives
</strong>
</p>
<p>
This chapter will cover the following topics:
</p>
<blockquote>
<div>
<ol class="arabic simple">
<li>
<p>
Identify the following Canada Pension Plan components:
</p>
</li>
</ol>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
Who must contribute to the Canada Pension Plan
</p>
</li>
<li>
<p>
Types of employment subject to Canada Pension Plan contributions
</p>
</li>
<li>
<p>
Types of employment not subject to Canada Pension Plan contributions
</p>
</li>
<li>
<p>
Payments and benefits subject to Canada Pension Plan contributions
</p>
</li>
<li>
<p>
Payments and benefits not subject to Canada Pension Plan contributions
</p>
</li>
</ul>
</div>
</blockquote>
<ol class="arabic simple" start="2">
<li>
<p>
Calculate Canada Pension Plan contributions at an individual level
</p>
</li>
<li>
<p>
Identify the following Employment Insurance components:
</p>
</li>
</ol>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
Who must pay Employment Insurance premiums
</p>
</li>
<li>
<p>
Types of employment subject to Employment Insurance premiums
</p>
</li>
<li>
<p>
Types of employment not subject to Employment Insurance premiums
</p>
</li>
<li>
<p>
Payments and benefits subject to Employment Insurance premiums
</p>
</li>
<li>
<p>
Payments and benefits not subject to Employment Insurance premiums
</p>
</li>
</ul>
</div>
</blockquote>
<ol class="arabic simple" start="4">
<li>
<p>
Calculate Employment Insurance premiums at an individual level
</p>
</li>
<li>
<p>
Describe the purpose of a Record of Employment
</p>
</li>
<li>
<p>
Identify when the Record of Employment must be completed
</p>
</li>
</ol>
</div>
</blockquote>
<span id="document-compensation"> <span id="document-compensation">
</span> </span>
<section id="determining-annual-and-pay-period-earnings"> <section id="determining-annual-and-pay-period-earnings">

Binary file not shown.