compliance

docs/build/html/_sources/compliance.rst.txt

@@ -650,9 +650,15 @@ The worker is a self-employed individual when:
 Financial Risk
 ~~~~~~~~~~~~~~
 
-When evaluating the nature of a working relationship, the Canada Revenue Agency (CRA) considers whether the individual incurs fixed, ongoing costs or unreimbursed expenses. In traditional employee arrangements, employers typically reimburse expenses that arise as part of the job—for example, travel or business-related costs.
+When evaluating the nature of a working relationship, the Canada Revenue Agency (CRA) considers whether the individual 
+incurs fixed, ongoing costs or unreimbursed expenses. In traditional employee arrangements, employers typically reimburse 
+expenses that arise as part of the job—for example, travel or business-related costs.
 
-In contrast, self-employed individuals often assume greater financial risk by covering recurring operational costs regardless of whether active work is being performed. These may include equipment leasing, office space rental, or other business overheads. While both employees and contractors may receive reimbursement for certain expenses, the CRA places particular emphasis on identifying costs that are not reimbursed. The presence of such expenses may indicate a business relationship, reflecting the independence and financial responsibility characteristic of self-employment.
+In contrast, self-employed individuals often assume greater financial risk by covering recurring operational costs 
+regardless of whether active work is being performed. These may include equipment leasing, office space rental, or other 
+business overheads. While both employees and contractors may receive reimbursement for certain expenses, the CRA places 
+particular emphasis on identifying costs that are not reimbursed. The presence of such expenses may indicate a business 
+relationship, reflecting the independence and financial responsibility characteristic of self-employment.
 
 The worker is an employee when:
 
@@ -670,10 +676,14 @@ The worker is a self-employed individual when:
 Responsibility for Investment and Management
 ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
 
-If the worker is required to make an investment in order to provide the services, this is
+When assessing whether a business relationship exists, one important indicator is the worker's financial investment in the 
-evidence that a business relationship may exist. Another factor indicating the existence of a
+services they provide. If an individual is required to invest in equipment, materials, or other resources to complete the 
-contract for service is if the worker is responsible for making the business decisions that
+work, this suggests the presence of a contract for service rather than an employment relationship.
-affect their profits or losses.
+
+Another key factor is decision-making authority related to financial outcomes. When the worker independently makes business 
+decisions that influence their profit or loss—such as pricing, project selection, or service delivery methods—it further 
+supports the classification of a self-employed individual operating under a business arrangement. These characteristics 
+reflect the autonomy and financial risk typically associated with self-employment.
 
 The worker is an employee when:
 
@@ -687,23 +697,20 @@ The worker is a self-employed individual when:
 Opportunity for Profit
 ~~~~~~~~~~~~~~~~~~~~~~~~~
 
-A business relationship likely exists where the worker can realize a profit or incur a loss as
+A business relationship is often indicated when a worker has the ability to realize a profit or incur a loss, reflecting their
-this indicates the worker controls the business aspects of the services rendered. Selfemployed individuals have the ability to accept contracts as they wish. They can negotiate
+ control over the financial and operational aspects of the services they provide. Self-employed individuals typically 
-the rate for their work and can accept more than one contract at the same time. In order to
+ negotiate their own rates, choose which contracts to accept, and may take on multiple contracts simultaneously. To fulfill 
-carry out the terms and conditions of their contract, they often incur expenses which they
+ contractual obligations, they often incur and manage expenses, which directly influence their potential for profit.
-must manage to increase their profit.
 
-Employees normally do not have a chance of profit or a risk of loss. While some employees
+In contrast, employees generally do not bear financial risk or benefit from profit. While commission-based employees may 
-who are paid by commission have an opportunity to increase their earnings based on their
+increase their earnings through performance, this does not represent profit in the traditional sense, as it does not reflect 
-sales, this is not a profit as it is not an excess of income over expenses. As well, employees
+income earned beyond expenses. Moreover, employees do not typically share in a business's profits or losses.
-generally do not share in profits or suffer losses incurred by the business they work for.
 
-The CRA will look at the degree to which the worker can control their revenues and
+When assessing worker classification, the Canada Revenue Agency (CRA) considers the extent to which the individual controls 
-expenses. They will also look at the method of payment. Employees are typically guaranteed
+their revenue and expenses. Another key factor is the method of payment: employees are usually compensated at a fixed rate 
-their earnings according to an established rate (hourly, daily, weekly, annual) and pay
+based on a consistent pay schedule (e.g., hourly, weekly, or annually). Self-employed individuals, however, are often paid a 
-frequency. While self-employed individuals may be paid on an hourly basis, if they are paid
+flat rate for a specific job, especially when they absorb related costs—an arrangement that commonly signals a business 
-a flat rate for the work performed, it generally indicates a business relationship, especially if
+relationship.
-they incur expenses while performing the services.
 
 The worker is an employee when:
 
@@ -722,54 +729,59 @@ The worker is a self-employed individual when:
 Review Summary
 --------------
 
-The primary objective of the payroll function in every organization is to ensure that employees are paid accurately 
+The core purpose of the payroll function within any organization is to ensure employees are compensated accurately and 
-and on time, in full compliance with legislative requirements, throughout the entire annual payroll cycle. This function is 
+punctually, in accordance with all applicable legislation throughout the full annual payroll cycle. This essential function 
-critical to maintaining employee satisfaction, legal integrity, and operational efficiency.
+supports employee satisfaction, regulatory compliance, and overall operational efficiency.
 
-Payroll itself is the process of compensating employees for the services they perform. It encompasses calculating wages, 
+Payroll refers to the systematic process of remunerating employees for their services. It involves calculating earnings, 
-deducting taxes and benefits, and distributing payments. Ensuring accuracy in this process is essential to avoid financial 
+applying deductions for taxes and benefits, and issuing payments through approved channels. Precision in these processes is 
-discrepancies and maintain trust within the organization.
+critical to avoid financial discrepancies and foster organizational trust.
 
-Legislation refers to the laws enacted by a legislative body that govern payroll practices. These laws may include tax 
+Legislation encompasses the legal framework enacted by federal, provincial, and territorial bodies that governs payroll 
-regulations, labor standards, and employment rights, all of which must be adhered to by the payroll department. Compliance, 
+activities. This includes tax laws, employment standards, and workplace rights. Compliance means adhering to these legal 
-in this context, means observing and fulfilling these official requirements to avoid legal penalties and ensure ethical 
+requirements to prevent penalties and uphold ethical business practices.
-operations.
 
-A payroll practitioner's knowledge base includes a thorough understanding of payroll compliance legislation, payroll 
+To execute payroll duties effectively, practitioners must possess comprehensive knowledge of payroll legislation, operational 
-processes, and payroll reporting. In addition to technical expertise, practitioners must also possess strong personal and 
+processes, and reporting obligations. Beyond technical expertise, strong interpersonal and professional skills are essential, 
-professional skills to manage responsibilities effectively and adapt to evolving regulatory environments.
+enabling practitioners to adapt to legislative changes and uphold standards of accountability.
 
-Stakeholders are the individuals, groups, and agencies—both internal and external to the organization—who have a vested 
+Stakeholders—both internal and external—have a vested interest in the payroll function's integrity and outcomes. Internally, 
-interest in the function and output of the payroll department. Their involvement and expectations influence how payroll is 
+this includes employees, employers, and interconnected departments such as human resources and finance. Externally, 
-managed, ensuring that it aligns with organizational goals and legal obligations.
+stakeholders may include benefit providers, unions, pension administrators, charitable organizations, legal entities, and 
+software vendors. Their interaction with payroll processes influences expectations around accuracy, compliance, and data 
+coordination.
 
-Payroll management stakeholders include federal and provincial/territorial governments, internal stakeholders, and external 
+Payroll governance is shaped by both federal and provincial/territorial authority. The federal government enacts legislation 
-stakeholders. Internal stakeholders consist of employees, employers, and other departments within the organization, all of 
+that applies nationally, particularly for industries operating across provinces or those serving a broader national interest. 
-whom rely on accurate and timely payroll services. External stakeholders encompass benefit carriers, courts, unions, pension 
+Provincial and territorial governments regulate regional matters such as civil rights, property, and employment standards 
-providers, charities, third-party administrators, and outsource or software vendors. These entities interact with payroll 
+within local industries. Any sector not under federal oversight typically falls under provincial or territorial jurisdiction.
-data and processes, often requiring coordination and compliance.
 
-The federal parliament holds the authority to enact laws for the peace, order, and good government of Canada. It exercises 
+Employers are obliged to comply with the labour and employment standards applicable to the jurisdiction in which their 
-control over industries and undertakings that are inter-provincial, national, or international in nature, as well as 
+employees work—unless federal laws take precedence. Where legislation mandates compliance, enforcement may include financial 
-rganizations deemed to serve the general advantage of Canada or multiple provinces, including Crown corporations. 
+penalties or legal action to ensure accountability.
-In contrast, provincial and territorial legislatures have jurisdiction over direct taxation for regional purposes and laws 
-concerning property, civil rights, and employment in sectors such as manufacturing, mining, construction, wholesale and 
-retail trade, service industries, and local businesses. Any industry or occupation not specifically under federal 
-jurisdiction falls within provincial or territorial control.
 
-Employers are required to adhere to the employment and labour standards legislated by the jurisdiction in which their 
+Employment relationships are defined through contractual arrangements. A contract of service refers to a traditional 
-employees work, unless they are governed by federal labour standards. Where legislation mandates employer compliance, 
+employer-employee relationship, where an individual commits to working for an employer—either on a full-time or part-time 
-financial penalties or legal action may be imposed to enforce adherence and promote accountability.
+basis—for a specified or ongoing period. The employer has authority over both the duties and how they are executed.
 
-A contract of service is an arrangement in which an individual, referred to as the employee, agrees to work either full-time or part-time for an employer over a specified or indeterminate period. This type of contract establishes an employer-employee relationship, where the employer typically has control over the work performed and the conditions under which it is carried out.
+Conversely, a contract for service reflects a business arrangement where an independent contractor agrees to perform specific 
+tasks, with discretion over how the work is completed. This signifies a client-provider relationship rather than an employment 
+one.
 
-In contrast, a contract for service defines a business relationship where one party agrees to perform specific tasks or services outlined in the contract for another party. This arrangement is more independent in nature and does not constitute an employer-employee relationship. Instead, it reflects a client-contractor dynamic.
+To assess worker classification—particularly outside Québec—the Canada Revenue Agency (CRA) employs a two-step evaluation. Key 
+considerations include:
 
-To determine the nature of the relationship between a worker and a payer—particularly outside the province of Québec—the Canada Revenue Agency (CRA) applies a two-step approach. One of the key factors considered is the payer’s right to exercise control over the worker, including how the work is done and what tasks are performed. The degree of independence the worker holds is also evaluated, but the central issue is whether the payer has the authority to direct the work.
+Control: Whether the payer holds the right to determine what work is done and how it is executed.
 
-Another factor the CRA examines is the ownership of tools and equipment. The significance lies in the size of the investment made by the worker, as well as the costs associated with repair, replacement, and insurance. The CRA also considers whether the worker incurs fixed ongoing costs or unreimbursed expenses, which may indicate a greater level of independence.
+Independence: The degree of autonomy exercised by the worker.
 
-Finally, the CRA assesses the extent to which the worker can control their revenue and expenses. A higher degree of financial control typically suggests a contract for service, while limited control may point to a contract of service. These factors collectively help determine the correct classification of the working relationship for tax and legal purposes.
+Ownership of Tools: Significant investment in tools and equipment, along with maintenance and insurance responsibilities, may indicate a business relationship.
+
+Financial Risk: Ongoing operational costs or unreimbursed expenses reflect a higher likelihood of self-employment.
+
+Revenue Control: The ability to manage pricing, accept multiple contracts, and influence earnings supports classification under a contract for service.
+
+Collectively, these factors guide proper categorization for legal and tax purposes, helping organizations ensure compliance and mitigate potential risk.
 
 Review Questions
 ----------------

docs/build/html/compliance.html

@@ -619,8 +619,14 @@ the type of business relationship.</p>
 </section>
 <section id="financial-risk">
 <h3><span class="section-number">4.6.7. </span>Financial Risk<a class="headerlink" href="#financial-risk" title="Link to this heading">¶</a></h3>
-<p>When evaluating the nature of a working relationship, the Canada Revenue Agency (CRA) considers whether the individual incurs fixed, ongoing costs or unreimbursed expenses. In traditional employee arrangements, employers typically reimburse expenses that arise as part of the job—for example, travel or business-related costs.</p>
+<p>When evaluating the nature of a working relationship, the Canada Revenue Agency (CRA) considers whether the individual
-<p>In contrast, self-employed individuals often assume greater financial risk by covering recurring operational costs regardless of whether active work is being performed. These may include equipment leasing, office space rental, or other business overheads. While both employees and contractors may receive reimbursement for certain expenses, the CRA places particular emphasis on identifying costs that are not reimbursed. The presence of such expenses may indicate a business relationship, reflecting the independence and financial responsibility characteristic of self-employment.</p>
+incurs fixed, ongoing costs or unreimbursed expenses. In traditional employee arrangements, employers typically reimburse
+expenses that arise as part of the job—for example, travel or business-related costs.</p>
+<p>In contrast, self-employed individuals often assume greater financial risk by covering recurring operational costs
+regardless of whether active work is being performed. These may include equipment leasing, office space rental, or other
+business overheads. While both employees and contractors may receive reimbursement for certain expenses, the CRA places
+particular emphasis on identifying costs that are not reimbursed. The presence of such expenses may indicate a business
+relationship, reflecting the independence and financial responsibility characteristic of self-employment.</p>
 <p>The worker is an employee when:</p>
 <blockquote>
 <div><ul class="simple">
@@ -641,10 +647,13 @@ the type of business relationship.</p>
 </section>
 <section id="responsibility-for-investment-and-management">
 <h3><span class="section-number">4.6.8. </span>Responsibility for Investment and Management<a class="headerlink" href="#responsibility-for-investment-and-management" title="Link to this heading">¶</a></h3>
-<p>If the worker is required to make an investment in order to provide the services, this is
+<p>When assessing whether a business relationship exists, one important indicator is the worker’s financial investment in the
-evidence that a business relationship may exist. Another factor indicating the existence of a
+services they provide. If an individual is required to invest in equipment, materials, or other resources to complete the
-contract for service is if the worker is responsible for making the business decisions that
+work, this suggests the presence of a contract for service rather than an employment relationship.</p>
-affect their profits or losses.</p>
+<p>Another key factor is decision-making authority related to financial outcomes. When the worker independently makes business
+decisions that influence their profit or loss—such as pricing, project selection, or service delivery methods—it further
+supports the classification of a self-employed individual operating under a business arrangement. These characteristics
+reflect the autonomy and financial risk typically associated with self-employment.</p>
 <p>The worker is an employee when:</p>
 <blockquote>
 <div><ul class="simple">
@@ -661,21 +670,20 @@ affect their profits or losses.</p>
 </section>
 <section id="opportunity-for-profit">
 <h3><span class="section-number">4.6.9. </span>Opportunity for Profit<a class="headerlink" href="#opportunity-for-profit" title="Link to this heading">¶</a></h3>
-<p>A business relationship likely exists where the worker can realize a profit or incur a loss as
+<dl class="simple">
-this indicates the worker controls the business aspects of the services rendered. Selfemployed individuals have the ability to accept contracts as they wish. They can negotiate
+<dt>A business relationship is often indicated when a worker has the ability to realize a profit or incur a loss, reflecting their</dt><dd><p>control over the financial and operational aspects of the services they provide. Self-employed individuals typically
-the rate for their work and can accept more than one contract at the same time. In order to
+negotiate their own rates, choose which contracts to accept, and may take on multiple contracts simultaneously. To fulfill
-carry out the terms and conditions of their contract, they often incur expenses which they
+contractual obligations, they often incur and manage expenses, which directly influence their potential for profit.</p>
-must manage to increase their profit.</p>
+</dd>
-<p>Employees normally do not have a chance of profit or a risk of loss. While some employees
+</dl>
-who are paid by commission have an opportunity to increase their earnings based on their
+<p>In contrast, employees generally do not bear financial risk or benefit from profit. While commission-based employees may
-sales, this is not a profit as it is not an excess of income over expenses. As well, employees
+increase their earnings through performance, this does not represent profit in the traditional sense, as it does not reflect
-generally do not share in profits or suffer losses incurred by the business they work for.</p>
+income earned beyond expenses. Moreover, employees do not typically share in a business’s profits or losses.</p>
-<p>The CRA will look at the degree to which the worker can control their revenues and
+<p>When assessing worker classification, the Canada Revenue Agency (CRA) considers the extent to which the individual controls
-expenses. They will also look at the method of payment. Employees are typically guaranteed
+their revenue and expenses. Another key factor is the method of payment: employees are usually compensated at a fixed rate
-their earnings according to an established rate (hourly, daily, weekly, annual) and pay
+based on a consistent pay schedule (e.g., hourly, weekly, or annually). Self-employed individuals, however, are often paid a
-frequency. While self-employed individuals may be paid on an hourly basis, if they are paid
+flat rate for a specific job, especially when they absorb related costs—an arrangement that commonly signals a business
-a flat rate for the work performed, it generally indicates a business relationship, especially if
+relationship.</p>
-they incur expenses while performing the services.</p>
 <p>The worker is an employee when:</p>
 <blockquote>
 <div><ul class="simple">
@@ -696,42 +704,44 @@ they incur expenses while performing the services.</p>
 </section>
 <section id="review-summary">
 <h2><span class="section-number">4.7. </span>Review Summary<a class="headerlink" href="#review-summary" title="Link to this heading">¶</a></h2>
-<p>The primary objective of the payroll function in every organization is to ensure that employees are paid accurately
+<p>The core purpose of the payroll function within any organization is to ensure employees are compensated accurately and
-and on time, in full compliance with legislative requirements, throughout the entire annual payroll cycle. This function is
+punctually, in accordance with all applicable legislation throughout the full annual payroll cycle. This essential function
-critical to maintaining employee satisfaction, legal integrity, and operational efficiency.</p>
+supports employee satisfaction, regulatory compliance, and overall operational efficiency.</p>
-<p>Payroll itself is the process of compensating employees for the services they perform. It encompasses calculating wages,
+<p>Payroll refers to the systematic process of remunerating employees for their services. It involves calculating earnings,
-deducting taxes and benefits, and distributing payments. Ensuring accuracy in this process is essential to avoid financial
+applying deductions for taxes and benefits, and issuing payments through approved channels. Precision in these processes is
-discrepancies and maintain trust within the organization.</p>
+critical to avoid financial discrepancies and foster organizational trust.</p>
-<p>Legislation refers to the laws enacted by a legislative body that govern payroll practices. These laws may include tax
+<p>Legislation encompasses the legal framework enacted by federal, provincial, and territorial bodies that governs payroll
-regulations, labor standards, and employment rights, all of which must be adhered to by the payroll department. Compliance,
+activities. This includes tax laws, employment standards, and workplace rights. Compliance means adhering to these legal
-in this context, means observing and fulfilling these official requirements to avoid legal penalties and ensure ethical
+requirements to prevent penalties and uphold ethical business practices.</p>
-operations.</p>
+<p>To execute payroll duties effectively, practitioners must possess comprehensive knowledge of payroll legislation, operational
-<p>A payroll practitioner’s knowledge base includes a thorough understanding of payroll compliance legislation, payroll
+processes, and reporting obligations. Beyond technical expertise, strong interpersonal and professional skills are essential,
-processes, and payroll reporting. In addition to technical expertise, practitioners must also possess strong personal and
+enabling practitioners to adapt to legislative changes and uphold standards of accountability.</p>
-professional skills to manage responsibilities effectively and adapt to evolving regulatory environments.</p>
+<p>Stakeholders—both internal and external—have a vested interest in the payroll function’s integrity and outcomes. Internally,
-<p>Stakeholders are the individuals, groups, and agencies—both internal and external to the organization—who have a vested
+this includes employees, employers, and interconnected departments such as human resources and finance. Externally,
-interest in the function and output of the payroll department. Their involvement and expectations influence how payroll is
+stakeholders may include benefit providers, unions, pension administrators, charitable organizations, legal entities, and
-managed, ensuring that it aligns with organizational goals and legal obligations.</p>
+software vendors. Their interaction with payroll processes influences expectations around accuracy, compliance, and data
-<p>Payroll management stakeholders include federal and provincial/territorial governments, internal stakeholders, and external
+coordination.</p>
-stakeholders. Internal stakeholders consist of employees, employers, and other departments within the organization, all of
+<p>Payroll governance is shaped by both federal and provincial/territorial authority. The federal government enacts legislation
-whom rely on accurate and timely payroll services. External stakeholders encompass benefit carriers, courts, unions, pension
+that applies nationally, particularly for industries operating across provinces or those serving a broader national interest.
-providers, charities, third-party administrators, and outsource or software vendors. These entities interact with payroll
+Provincial and territorial governments regulate regional matters such as civil rights, property, and employment standards
-data and processes, often requiring coordination and compliance.</p>
+within local industries. Any sector not under federal oversight typically falls under provincial or territorial jurisdiction.</p>
-<p>The federal parliament holds the authority to enact laws for the peace, order, and good government of Canada. It exercises
+<p>Employers are obliged to comply with the labour and employment standards applicable to the jurisdiction in which their
-control over industries and undertakings that are inter-provincial, national, or international in nature, as well as
+employees work—unless federal laws take precedence. Where legislation mandates compliance, enforcement may include financial
-rganizations deemed to serve the general advantage of Canada or multiple provinces, including Crown corporations.
+penalties or legal action to ensure accountability.</p>
-In contrast, provincial and territorial legislatures have jurisdiction over direct taxation for regional purposes and laws
+<p>Employment relationships are defined through contractual arrangements. A contract of service refers to a traditional
-concerning property, civil rights, and employment in sectors such as manufacturing, mining, construction, wholesale and
+employer-employee relationship, where an individual commits to working for an employer—either on a full-time or part-time
-retail trade, service industries, and local businesses. Any industry or occupation not specifically under federal
+basis—for a specified or ongoing period. The employer has authority over both the duties and how they are executed.</p>
-jurisdiction falls within provincial or territorial control.</p>
+<p>Conversely, a contract for service reflects a business arrangement where an independent contractor agrees to perform specific
-<p>Employers are required to adhere to the employment and labour standards legislated by the jurisdiction in which their
+tasks, with discretion over how the work is completed. This signifies a client-provider relationship rather than an employment
-employees work, unless they are governed by federal labour standards. Where legislation mandates employer compliance,
+one.</p>
-financial penalties or legal action may be imposed to enforce adherence and promote accountability.</p>
+<p>To assess worker classification—particularly outside Québec—the Canada Revenue Agency (CRA) employs a two-step evaluation. Key
-<p>A contract of service is an arrangement in which an individual, referred to as the employee, agrees to work either full-time or part-time for an employer over a specified or indeterminate period. This type of contract establishes an employer-employee relationship, where the employer typically has control over the work performed and the conditions under which it is carried out.</p>
+considerations include:</p>
-<p>In contrast, a contract for service defines a business relationship where one party agrees to perform specific tasks or services outlined in the contract for another party. This arrangement is more independent in nature and does not constitute an employer-employee relationship. Instead, it reflects a client-contractor dynamic.</p>
+<p>Control: Whether the payer holds the right to determine what work is done and how it is executed.</p>
-<p>To determine the nature of the relationship between a worker and a payer—particularly outside the province of Québec—the Canada Revenue Agency (CRA) applies a two-step approach. One of the key factors considered is the payer’s right to exercise control over the worker, including how the work is done and what tasks are performed. The degree of independence the worker holds is also evaluated, but the central issue is whether the payer has the authority to direct the work.</p>
+<p>Independence: The degree of autonomy exercised by the worker.</p>
-<p>Another factor the CRA examines is the ownership of tools and equipment. The significance lies in the size of the investment made by the worker, as well as the costs associated with repair, replacement, and insurance. The CRA also considers whether the worker incurs fixed ongoing costs or unreimbursed expenses, which may indicate a greater level of independence.</p>
+<p>Ownership of Tools: Significant investment in tools and equipment, along with maintenance and insurance responsibilities, may indicate a business relationship.</p>
-<p>Finally, the CRA assesses the extent to which the worker can control their revenue and expenses. A higher degree of financial control typically suggests a contract for service, while limited control may point to a contract of service. These factors collectively help determine the correct classification of the working relationship for tax and legal purposes.</p>
+<p>Financial Risk: Ongoing operational costs or unreimbursed expenses reflect a higher likelihood of self-employment.</p>
+<p>Revenue Control: The ability to manage pricing, accept multiple contracts, and influence earnings supports classification under a contract for service.</p>
+<p>Collectively, these factors guide proper categorization for legal and tax purposes, helping organizations ensure compliance and mitigate potential risk.</p>
 </section>
 <section id="review-questions">
 <h2><span class="section-number">4.8. </span>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading">¶</a></h2>