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# 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: d1533013032bc3f8b09681ed575d3c50
config: 4bc90bb5a5c999dd86417b5ef40fea26
tags: 62a1e7829a13fc7881b6498c52484ec0

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</a>
</h3>
<ul>
<li class="toctree-l1">
<a class="reference internal" href="#preface">
1. PREFACE
</a>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#introduction-to-canadian-payroll">
2. INTRODUCTION TO CANADIAN PAYROLL
1. INTRODUCTION TO CANADIAN PAYROLL
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#payroll-objectives-and-definitions">
2.1. Payroll Objectives and Definitions
1.1. Payroll Objectives and Definitions
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#legislation-vs-regulation">
2.1.1. Legislation vs. regulation
1.1.1. Legislation vs. regulation
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#payroll-content-knowledge">
2.1.2. Payroll Content Knowledge
1.1.2. Payroll Content Knowledge
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#technical-skills">
2.1.3. Technical Skills
1.1.3. Technical Skills
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#personal-and-professional-skills">
2.1.4. Personal and Professional Skills
1.1.4. Personal and Professional Skills
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#behavioural-and-ethical-standards">
2.1.5. Behavioural and Ethical Standards
1.1.5. Behavioural and Ethical Standards
</a>
</li>
</ul>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#payroll-stakeholders">
2.2. Payroll Stakeholders
1.2. Payroll Stakeholders
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#payroll-management-stakeholders">
2.2.1. Payroll Management Stakeholders
1.2.1. Payroll Management Stakeholders
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#government-stakeholders">
2.2.2. Government Stakeholders
1.2.2. Government Stakeholders
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#federal-government">
2.2.3. Federal Government
1.2.3. Federal Government
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#provincial-territorial-governments">
2.2.4. Provincial/Territorial Governments
1.2.4. Provincial/Territorial Governments
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#internal-stakeholders">
2.2.5. Internal Stakeholders
1.2.5. Internal Stakeholders
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#external-stakeholders">
2.2.6. External Stakeholders
1.2.6. External Stakeholders
</a>
</li>
</ul>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#content-review">
2.3. Content Review
1.3. Content Review
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#review-questions">
1.4. Review Questions
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#employee-vs-independent-contractor">
2. EMPLOYEE vs. INDEPENDENT CONTRACTOR
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#the-employee-employer-relationship">
2.1. The Employee-Employer Relationship
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#contract-of-service-employment">
2.1.1. Contract of Service (Employment)
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#contract-for-service-subcontracting">
2.1.2. Contract for Service (Subcontracting)
</a>
</li>
</ul>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#factors-determining-the-type-of-contract">
2.2. Factors Determining the Type of Contract
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#control">
2.2.1. Control
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#tools-and-equipment">
2.2.2. Tools and Equipment
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#subcontracting-work-or-hiring-assistants">
2.2.3. Subcontracting Work or Hiring Assistants
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#financial-risk">
2.2.4. Financial Risk
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#responsibility-for-investment-and-management">
2.2.5. Responsibility for Investment and Management
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#opportunity-for-profit">
2.2.6. Opportunity for Profit
</a>
</li>
</ul>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#review-summary">
2.3. Review Summary
</a>
</li>
<li class="toctree-l2">
@@ -151,325 +217,254 @@
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#employee-vs-independent-contractor">
3. EMPLOYEE vs. INDEPENDENT CONTRACTOR
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#the-employee-employer-relationship">
3.1. The Employee-Employer Relationship
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#contract-of-service-employment">
3.1.1. Contract of Service (Employment)
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#contract-for-service-subcontracting">
3.1.2. Contract for Service (Subcontracting)
</a>
</li>
</ul>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#factors-determining-the-type-of-contract">
3.2. Factors Determining the Type of Contract
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#control">
3.2.1. Control
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#tools-and-equipment">
3.2.2. Tools and Equipment
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#subcontracting-work-or-hiring-assistants">
3.2.3. Subcontracting Work or Hiring Assistants
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#financial-risk">
3.2.4. Financial Risk
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#responsibility-for-investment-and-management">
3.2.5. Responsibility for Investment and Management
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#opportunity-for-profit">
3.2.6. Opportunity for Profit
</a>
</li>
</ul>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#review-summary">
3.3. Review Summary
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#review-questions">
3.4. Review Questions
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#payroll-compliance-and-regulations">
4. PAYROLL COMPLIANCE AND REGULATIONS
3. PAYROLL COMPLIANCE AND REGULATIONS
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#introduction">
4.1. Introduction
3.1. Introduction
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#payroll-objectives">
4.2. Payroll Objectives
3.2. Payroll Objectives
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#responsibilities-and-functions-of-payroll">
4.3. Responsibilities and Functions of Payroll
3.3. Responsibilities and Functions of Payroll
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#payroll-stakeholders">
4.4. Payroll Stakeholders
3.4. Payroll Stakeholders
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#government-stakeholders">
4.4.1. Government Stakeholders
3.4.1. Government Stakeholders
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#federal-government">
4.4.2. Federal Government
3.4.2. Federal Government
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#provincial-territorial-governments">
4.4.3. Provincial/Territorial Governments
3.4.3. Provincial/Territorial Governments
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#internal-stakeholders">
4.4.4. Internal Stakeholders
3.4.4. Internal Stakeholders
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#external-stakeholders">
4.4.5. External Stakeholders
3.4.5. External Stakeholders
</a>
</li>
</ul>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#legislations-and-regulations">
4.5. Legislations and Regulations
3.5. Legislations and Regulations
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#legislative-compliance">
4.5.1. Legislative Compliance
3.5.1. Legislative Compliance
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#self-assessment">
4.5.2. Self-Assessment
3.5.2. Self-Assessment
</a>
</li>
</ul>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#the-employee-employer-relationship">
4.6. The Employee-Employer Relationship
3.6. The Employee-Employer Relationship
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#contract-of-service-employment">
4.6.1. Contract of Service (Employment)
3.6.1. Contract of Service (Employment)
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#contract-for-service-subcontracting">
4.6.2. Contract for Service (Subcontracting)
3.6.2. Contract for Service (Subcontracting)
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#factors-determining-the-type-of-contract">
4.6.3. Factors Determining the Type of Contract
3.6.3. Factors Determining the Type of Contract
</a>
</li>
</ul>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#review-summary">
4.7. Review Summary
3.7. Review Summary
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#review-questions">
4.8. Review Questions
3.8. Review Questions
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#canada-pension-plan">
5. Canada Pension Plan
4. Canada Pension Plan
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#who-must-contribute-to-the-canada-pension-plan">
5.1. Who Must Contribute to the Canada Pension Plan
4.1. Who Must Contribute to the Canada Pension Plan
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#employment-insurance">
6. Employment Insurance
5. Employment Insurance
</a>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#record-of-employment">
7. Record of Employment
6. Record of Employment
</a>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#calculating-net-earnings">
8. CALCULATING NET EARNINGS
7. CALCULATING NET EARNINGS
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#employment-income">
8.1. Employment Income
7.1. Employment Income
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#allowances">
8.2. Allowances
7.2. Allowances
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#expenses">
8.3. Expenses
7.3. Expenses
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#benefits">
8.4. Benefits
7.4. Benefits
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#obnoarding-employee">
9. OBNOARDING EMPLOYEE
8. OBNOARDING EMPLOYEE
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#internal-forms">
9.1. Internal Forms
8.1. Internal Forms
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#authorization-for-hiring">
9.1.1. Authorization for Hiring
8.1.1. Authorization for Hiring
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#union-membership">
9.1.2. Union Membership
8.1.2. Union Membership
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#benefit-enrollment-forms">
9.1.3. Benefit Enrollment Forms
8.1.3. Benefit Enrollment Forms
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#confidentiality-agreement">
9.1.4. Confidentiality Agreement
8.1.4. Confidentiality Agreement
</a>
</li>
</ul>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#required-federal-and-provincial-territorial-forms">
9.2. Required Federal and Provincial/Territorial Forms
8.2. Required Federal and Provincial/Territorial Forms
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#tax-credits-td1">
9.2.1. Tax Credits (TD1)
8.2.1. Tax Credits (TD1)
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#tax-credits-tp-1015-3-v-quebec">
9.2.2. Tax Credits (TP-1015.3-V - Qu&eacute;bec)
8.2.2. Tax Credits (TP-1015.3-V - Qu&eacute;bec)
</a>
</li>
</ul>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#entering-employee-information-into-sage50">
9.3. Entering Employee Information into Sage50
8.3. Entering Employee Information into Sage50
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#review-questions">
9.3.1. Review Questions
8.3.1. Review Questions
</a>
</li>
</ul>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#content-review-highlights">
9.4. Content Review Highlights
8.4. Content Review Highlights
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#review-questions-sample">
9.5. Review Questions (Sample)
8.5. Review Questions (Sample)
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#example-evaluations">
9.6. Example Evaluations
8.6. Example Evaluations
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#payroll-accounting">
10. Payroll Accounting
9. Payroll Accounting
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#journal-entries">
10.1. Journal Entries
9.1. Journal Entries
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#accounting-recap">
10.1.1. Accounting Recap
9.1.1. Accounting Recap
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#journal-entries">
10.1.2. Journal Entries
9.1.2. Journal Entries
</a>
</li>
</ul>
@@ -478,58 +473,58 @@
</li>
<li class="toctree-l1">
<a class="reference internal" href="#review-questions">
11. REVIEW QUESTIONS
10. REVIEW QUESTIONS
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#new-employee-information">
11.1. New Employee Information
10.1. New Employee Information
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#terminology">
12. TERMINOLOGY
11. TERMINOLOGY
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#pensionable-earnings">
12.1. Pensionable Earnings
11.1. Pensionable Earnings
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#insurable-earnings">
12.2. Insurable Earnings
11.2. Insurable Earnings
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#rates-for-2025">
13. RATES FOR 2025
12. RATES FOR 2025
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#canada-quebec-pension-plan-cpp-qpp">
13.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)
12.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#cpp2-contribution-rates-maximums">
13.2. CPP2 CONTRIBUTION RATES MAXIMUMS
12.2. CPP2 CONTRIBUTION RATES MAXIMUMS
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#references">
14. REFERENCES
13. REFERENCES
</a>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#errors-and-errata">
15. Errors and Errata
14. Errors and Errata
</a>
</li>
</ul>
@@ -557,113 +552,6 @@ often associated with its complexity. Designed to be clear, practical, and empow
to confidently perform essential payroll functions encountered in day-to-day operations.
</p>
<div class="toctree-wrapper compound">
<span id="document-preface">
</span>
<section id="preface">
<h2>
PREFACE
<a class="headerlink" href="#preface" title="Link to this heading">
&para;
</a>
</h2>
<p>
The material of this study guide aim to make students to be be able to:
</p>
<ul class="simple">
<li>
<p>
Accurately calculate net pay for salaried, hourly, commissioned, and contract employees.
</p>
</li>
<li>
<p>
Identify and meet payroll-related obligations for businesses.
</p>
</li>
<li>
<p>
Navigate the administrative aspects of human resource management that intersect with payroll responsibilities.
</p>
</li>
<li>
<p>
Apply payroll procedures using computerized payroll software through practical, hands-on exercises.
</p>
</li>
<li>
<p>
Payroll&rsquo;s responsibilities from hiring through to termination.
</p>
</li>
<li>
<p>
Payroll compliance legislation in practical scenarios.
</p>
</li>
<li>
<p>
Individual pay calculation process.
</p>
</li>
<li>
<p>
Calculate regular individual pay
</p>
</li>
<li>
<p>
Calculate non-regular individual pay
</p>
</li>
<li>
<p>
Calculate termination payments
</p>
</li>
<li>
<p>
Complete a Record of Employment (ROE)
</p>
</li>
<li>
<p>
Apply federal and provincial legislation to payroll, including:
</p>
<ul>
<li>
<p>
The Canada Pension Plan Act
</p>
</li>
<li>
<p>
The Employment Insurance Act
</p>
</li>
<li>
<p>
The Income Tax Act
</p>
</li>
<li>
<p>
Employment Standards legislation
</p>
</li>
<li>
<p>
Workers&rsquo; Compensation Acts
</p>
</li>
<li>
<p>
Qu&eacute;bec-specific legislation
</p>
</li>
</ul>
</li>
</ul>
</section>
<span id="document-introduction">
</span>
<section id="introduction-to-canadian-payroll">