alex/CanadianPayroll
1
0
Fork 0
mirror of https://github.com/alexandrebobkov/CanadianPayroll.git synced 2025-08-08 03:22:20 +00:00
Code Issues Packages Projects Releases Wiki Activity

compliance

Browse Source
This commit is contained in:
Alex B.
2025-07-18 05:30:32 -04:00
parent 74e8694dd6
commit 945d83997d
8 changed files with 510 additions and 96 deletions
Download Patch File Download Diff File Expand all files Collapse all files

BIN
docs/build/doctrees/compliance.doctree vendored
View File

Binary file not shown.

BIN
docs/build/doctrees/environment.pickle vendored
View File

Binary file not shown.

106
docs/build/html/_sources/compliance.rst.txt vendored
View File

@@ -41,8 +41,8 @@ whether an employee-employer relationship exists. It is crucial to know how to d
type of relationship that exists between the worker and the organization and to ensure that
any payments made comply with legislation.
What are the Payroll's Objectives?
==================================
2. What are the Payroll's Objectives?
======================================
The primary objective of the payroll function in every organization is to pay employees
accurately and on time, in compliance with legislative requirements, for a full annual payroll
@@ -85,7 +85,7 @@ for example, union collective agreements or group insurance policies. Payroll pr
must therefore ensure the organization is compliant with all stakeholder requirements.
What are the Responsibilities of Payroll Function?
==================================================
--------------------------------------------------
The responsibilities of the payroll practitioner will differ depending on the size of the
organization, the number of jurisdictions in which they pay, the reporting structure under
@@ -177,8 +177,95 @@ solutions
- able to remain objective and maintain a factual perspective when dealing with
questions and inquiries
Summary
=======
3. Payroll Stakeholders
========================
Stakeholders are the individuals, groups and agencies, both internal and external to the
organization, who share an interest in the function and output of the payroll department.
Stakeholders can be considered customers of the payroll department and payroll practitioners
can take a proactive customer service approach to serving these individuals and groups.
Payroll management stakeholders are the federal and provincial/territorial governments, the
internal stakeholders and the external stakeholders. Internal stakeholders include employees,
employers and other departments within the organization. External stakeholders include
benefit carriers, courts, unions, pension providers, charities, third party administrators and
outsource/software vendors.
Government Stakeholders
----------------------
Government Stakeholders
Government legislation provides the rules and regulations that the payroll function must
administer with respect to payments made to employees. For this reason, it is important for
the payroll practitioner to understand both the scope and the source of payroll-related
legislation.
Canada is ruled by a federal government with ten largely self-governing provinces and three
territories controlled by the federal government. Payroll practitioners have to be compliant
not only with the federal government legislation, but with the provincial and territorial
governments' legislation as well.
As a result, payroll practitioners and their organizations are affected by the enactment of
legislation at both the federal and provincial/territorial level.
The federal parliament has the power to make laws for the peace, order and good government
of Canada. The federal cabinet is responsible for most of the legislation introduced by
parliament, and has the sole power to prepare and introduce tax legislation involving the
expenditure of public money.
The provincial/territorial legislatures have power over direct taxation in the province or
territory for the purposes of natural resources, prisons (except for federal penitentiaries),
charitable institutions, hospitals (except marine hospitals), municipal institutions, education,
licences for provincial/territorial and municipal revenue purposes, local works, incorporation
of provincial/territorial organizations, the creation of courts and the administration of justice,
fines and penalties for breaking provincial/territorial laws.
Both the federal and provincial/territorial governments have power over agriculture,
immigration and certain aspects of natural resources. Should their laws conflict, federal law
prevails.
In the case of old age, disability, and survivor's pensions, again both the federal and
provincial/territorial governments have power. In this instance, if their laws conflict, the
provincial/territorial power prevails.
The federal government cannot transfer any of its powers to a provincial/territorial
legislature, nor can a provincial/territorial legislature transfer any of its powers to the federal
government. The federal government can, however, delegate the administration of a federal
act to a provincial/territorial agency, and a provincial/territorial legislature can delegate the
administration of a provincial/territorial act to a federal agency.
As all provinces and territories (except Québec) have delegated the administration of the
collection of income tax deductions to the federal government, the Canada Revenue Agency
(CRA) collects income tax withheld from employees under both federal and
provincial/territorial requirements. Québec collects its provincial income tax directly.
Federal Government
~~~~~~~~~~~~~~~~~~
The Constitution Act of 1867 outlined the division of legislative power and authority between
federal and provincial/territorial jurisdictional governments. The exclusive legislative
authority of the Parliament of Canada extends to all matters regarding:
- regulation of trade and commerce
- Employment Insurance
- postal service
- fixing and providing salaries and allowances for civil and other officers of the
Government of Canada
- navigation and shipping
- ferries between a province and any British or foreign country or between two
provinces
- criminal law, except the Constitution of Courts of Criminal Jurisdiction, but including
the Procedure in Criminal Matters
- anything not specifically assigned to the provinces under this Act
The Canada Labour Code is legislation that consolidates certain statutes respecting labour.
Part I deals with Industrial Relations, Part II deals with Occupational Health and Safety and
Part III deals with Labour Standards. The primary objective of Part III is to establish and
protect employees' and employers' rights to fair and equitable conditions of employment.
Part III provisions establish minimum requirements concerning the working conditions of
employees under federal jurisdiction in the following industries and organizations:
- industries and undertakings of inter-provincial/territorial, national, or international
nature, that is, transportation, communications, radio and television broadcasting,
banking, uranium mining, grain elevators, and flour and feed operations
- organizations whose operations have been declared for the general advantage of
Canada or two or more provinces, and such Crown corporations as Canada Post
Corporation, and the Canadian Broadcasting Corporation (CBC)
Review Summary
==============
The primary objective of the payroll function in every organization is to ensure that employees are paid accurately
and on time, in full compliance with legislative requirements, throughout the entire annual payroll cycle. This function is
@@ -195,4 +282,11 @@ operations.
A payroll practitioner's knowledge base includes a thorough understanding of payroll compliance legislation, payroll
processes, and payroll reporting. In addition to technical expertise, practitioners must also possess strong personal and
professional skills to manage responsibilities effectively and adapt to evolving regulatory environments.
professional skills to manage responsibilities effectively and adapt to evolving regulatory environments.
Review Questions
=================
What is the primary objective of the payroll department?
List four definitions of payroll.

141
docs/build/html/compliance.html vendored
View File

@@ -79,7 +79,7 @@ type of relationship that exists between the worker and the organization and to
any payments made comply with legislation.</p>
</section>
<section id="what-are-the-payroll-s-objectives">
<h3><span class="section-number">4.1.2. </span>What are the Payroll’s Objectives?<a class="headerlink" href="#what-are-the-payroll-s-objectives" title="Link to this heading"></a></h3>
<h3><span class="section-number">4.1.2. </span>2. What are the Payroll’s Objectives?<a class="headerlink" href="#what-are-the-payroll-s-objectives" title="Link to this heading"></a></h3>
<p>The primary objective of the payroll function in every organization is to pay employees
accurately and on time, in compliance with legislative requirements, for a full annual payroll
cycle.</p>
@@ -117,8 +117,9 @@ the potential for any fines or penalties.</p>
for example, union collective agreements or group insurance policies. Payroll practitioners
must therefore ensure the organization is compliant with all stakeholder requirements.</p>
</section>
</section>
<section id="what-are-the-responsibilities-of-payroll-function">
<h3><span class="section-number">4.1.3. </span>What are the Responsibilities of Payroll Function?<a class="headerlink" href="#what-are-the-responsibilities-of-payroll-function" title="Link to this heading"></a></h3>
<h2><span class="section-number">4.2. </span>What are the Responsibilities of Payroll Function?<a class="headerlink" href="#what-are-the-responsibilities-of-payroll-function" title="Link to this heading"></a></h2>
<p>The responsibilities of the payroll practitioner will differ depending on the size of the
organization, the number of jurisdictions in which they pay, the reporting structure under
which they work, and whether there are other related departments, such as human resources,
@@ -154,9 +155,8 @@ reports.</p>
</dl>
<p>payroll at the management level</p>
</section>
</section>
<section id="content-knowledge">
<h2><span class="section-number">4.2. </span>Content Knowledge<a class="headerlink" href="#content-knowledge" title="Link to this heading"></a></h2>
<h2><span class="section-number">4.3. </span>Content Knowledge<a class="headerlink" href="#content-knowledge" title="Link to this heading"></a></h2>
<p>Payroll practitioners should know the following to effectively perform their duties:</p>
<blockquote>
<div><ul class="simple">
@@ -183,7 +183,7 @@ includes accounting for payroll expenses and accruals to internal financial syst
and federal and provincial/territorial year-end reporting.</p>
</section>
<section id="technical-skills">
<h2><span class="section-number">4.3. </span>Technical Skills<a class="headerlink" href="#technical-skills" title="Link to this heading"></a></h2>
<h2><span class="section-number">4.4. </span>Technical Skills<a class="headerlink" href="#technical-skills" title="Link to this heading"></a></h2>
<p>The technical skills required by payroll professionals include proficiency in computer
programs such as payroll software and financial systems, spreadsheets, databases and word
processing.</p>
@@ -193,7 +193,7 @@ ability to be adaptable to changing systems. As a payroll practitioner, you must
and willing to embrace continuous learning.</p>
</section>
<section id="personal-and-professional-skills">
<h2><span class="section-number">4.4. </span>Personal and Professional Skills<a class="headerlink" href="#personal-and-professional-skills" title="Link to this heading"></a></h2>
<h2><span class="section-number">4.5. </span>Personal and Professional Skills<a class="headerlink" href="#personal-and-professional-skills" title="Link to this heading"></a></h2>
<p>The following personal and professional skills will assist payroll practitioners in dealing with
the various stakeholders involved in the payroll process:</p>
<blockquote>
@@ -221,7 +221,7 @@ of government</p>
</dl>
</section>
<section id="behavioural-and-ethical-standards">
<h2><span class="section-number">4.5. </span>Behavioural and Ethical Standards<a class="headerlink" href="#behavioural-and-ethical-standards" title="Link to this heading"></a></h2>
<h2><span class="section-number">4.6. </span>Behavioural and Ethical Standards<a class="headerlink" href="#behavioural-and-ethical-standards" title="Link to this heading"></a></h2>
<p>Behaviour and ethics are two areas that build on the skills that an effective payroll practitioner
must have. Effective payroll professionals should be:</p>
<blockquote>
@@ -245,8 +245,107 @@ must have. Effective payroll professionals should be:</p>
</dd>
</dl>
<p>questions and inquiries</p>
<section id="summary">
<h3><span class="section-number">4.5.1. </span>Summary<a class="headerlink" href="#summary" title="Link to this heading"></a></h3>
<section id="payroll-stakeholders">
<h3><span class="section-number">4.6.1. </span>3. Payroll Stakeholders<a class="headerlink" href="#payroll-stakeholders" title="Link to this heading"></a></h3>
<p>Stakeholders are the individuals, groups and agencies, both internal and external to the
organization, who share an interest in the function and output of the payroll department.
Stakeholders can be considered customers of the payroll department and payroll practitioners
can take a proactive customer service approach to serving these individuals and groups.</p>
<p>Payroll management stakeholders are the federal and provincial/territorial governments, the
internal stakeholders and the external stakeholders. Internal stakeholders include employees,
employers and other departments within the organization. External stakeholders include
benefit carriers, courts, unions, pension providers, charities, third party administrators and
outsource/software vendors.</p>
</section>
</section>
<section id="government-stakeholders">
<h2><span class="section-number">4.7. </span>Government Stakeholders<a class="headerlink" href="#government-stakeholders" title="Link to this heading"></a></h2>
<p>Government Stakeholders
Government legislation provides the rules and regulations that the payroll function must
administer with respect to payments made to employees. For this reason, it is important for
the payroll practitioner to understand both the scope and the source of payroll-related
legislation.
Canada is ruled by a federal government with ten largely self-governing provinces and three
territories controlled by the federal government. Payroll practitioners have to be compliant
not only with the federal government legislation, but with the provincial and territorial
governments’ legislation as well.
As a result, payroll practitioners and their organizations are affected by the enactment of
legislation at both the federal and provincial/territorial level.
The federal parliament has the power to make laws for the peace, order and good government
of Canada. The federal cabinet is responsible for most of the legislation introduced by
parliament, and has the sole power to prepare and introduce tax legislation involving the
expenditure of public money.
The provincial/territorial legislatures have power over direct taxation in the province or
territory for the purposes of natural resources, prisons (except for federal penitentiaries),
charitable institutions, hospitals (except marine hospitals), municipal institutions, education,
licences for provincial/territorial and municipal revenue purposes, local works, incorporation
of provincial/territorial organizations, the creation of courts and the administration of justice,
fines and penalties for breaking provincial/territorial laws.
Both the federal and provincial/territorial governments have power over agriculture,
immigration and certain aspects of natural resources. Should their laws conflict, federal law
prevails.
In the case of old age, disability, and survivor’s pensions, again both the federal and
provincial/territorial governments have power. In this instance, if their laws conflict, the
provincial/territorial power prevails.
The federal government cannot transfer any of its powers to a provincial/territorial
legislature, nor can a provincial/territorial legislature transfer any of its powers to the federal
government. The federal government can, however, delegate the administration of a federal
act to a provincial/territorial agency, and a provincial/territorial legislature can delegate the
administration of a provincial/territorial act to a federal agency.</p>
<blockquote>
<div><p>As all provinces and territories (except Québec) have delegated the administration of the
collection of income tax deductions to the federal government, the Canada Revenue Agency
(CRA) collects income tax withheld from employees under both federal and
provincial/territorial requirements. Québec collects its provincial income tax directly.</p>
</div></blockquote>
<p>The Constitution Act of 1867 outlined the division of legislative power and authority between
federal and provincial/territorial jurisdictional governments. The exclusive legislative
authority of the Parliament of Canada extends to all matters regarding:</p>
<blockquote>
<div><ul class="simple">
<li><p>regulation of trade and commerce</p></li>
<li><p>Employment Insurance</p></li>
<li><p>postal service</p></li>
<li><p>fixing and providing salaries and allowances for civil and other officers of the</p></li>
</ul>
</div></blockquote>
<dl class="simple">
<dt>Government of Canada</dt><dd><ul class="simple">
<li><p>navigation and shipping</p></li>
<li><p>ferries between a province and any British or foreign country or between two</p></li>
</ul>
</dd>
<dt>provinces</dt><dd><ul class="simple">
<li><p>criminal law, except the Constitution of Courts of Criminal Jurisdiction, but including</p></li>
</ul>
</dd>
<dt>the Procedure in Criminal Matters</dt><dd><ul class="simple">
<li><p>anything not specifically assigned to the provinces under this Act</p></li>
</ul>
</dd>
</dl>
<p>The Canada Labour Code is legislation that consolidates certain statutes respecting labour.
Part I deals with Industrial Relations, Part II deals with Occupational Health and Safety and
Part III deals with Labour Standards. The primary objective of Part III is to establish and
protect employees’ and employers’ rights to fair and equitable conditions of employment.
Part III provisions establish minimum requirements concerning the working conditions of
employees under federal jurisdiction in the following industries and organizations:</p>
<blockquote>
<div><ul class="simple">
<li><p>industries and undertakings of inter-provincial/territorial, national, or international</p></li>
</ul>
</div></blockquote>
<p>nature, that is, transportation, communications, radio and television broadcasting,
banking, uranium mining, grain elevators, and flour and feed operations</p>
<blockquote>
<div><ul class="simple">
<li><p>organizations whose operations have been declared for the general advantage of</p></li>
</ul>
</div></blockquote>
<p>Canada or two or more provinces, and such Crown corporations as Canada Post
Corporation, and the Canadian Broadcasting Corporation (CBC)</p>
<section id="review-summary">
<h3><span class="section-number">4.7.1. </span>Review Summary<a class="headerlink" href="#review-summary" title="Link to this heading"></a></h3>
<p>The primary objective of the payroll function in every organization is to ensure that employees are paid accurately
and on time, in full compliance with legislative requirements, throughout the entire annual payroll cycle. This function is
critical to maintaining employee satisfaction, legal integrity, and operational efficiency.</p>
@@ -261,6 +360,11 @@ operations.</p>
processes, and payroll reporting. In addition to technical expertise, practitioners must also possess strong personal and
professional skills to manage responsibilities effectively and adapt to evolving regulatory environments.</p>
</section>
<section id="review-questions">
<h3><span class="section-number">4.7.2. </span>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h3>
<p>What is the primary objective of the payroll department?</p>
<p>List four definitions of payroll.</p>
</section>
</section>
</section>
@@ -277,15 +381,20 @@ professional skills to manage responsibilities effectively and adapt to evolving
<li><a class="reference internal" href="#">4. PAYROLL COMPLIANCE AND REGULATIONS</a><ul>
<li><a class="reference internal" href="#learning-objectives">4.1. Learning Objectives</a><ul>
<li><a class="reference internal" href="#introduction">4.1.1. Introduction</a></li>
<li><a class="reference internal" href="#what-are-the-payroll-s-objectives">4.1.2. What are the Payroll’s Objectives?</a></li>
<li><a class="reference internal" href="#what-are-the-responsibilities-of-payroll-function">4.1.3. What are the Responsibilities of Payroll Function?</a></li>
<li><a class="reference internal" href="#what-are-the-payroll-s-objectives">4.1.2. 2. What are the Payroll’s Objectives?</a></li>
</ul>
</li>
<li><a class="reference internal" href="#content-knowledge">4.2. Content Knowledge</a></li>
<li><a class="reference internal" href="#technical-skills">4.3. Technical Skills</a></li>
<li><a class="reference internal" href="#personal-and-professional-skills">4.4. Personal and Professional Skills</a></li>
<li><a class="reference internal" href="#behavioural-and-ethical-standards">4.5. Behavioural and Ethical Standards</a><ul>
<li><a class="reference internal" href="#summary">4.5.1. Summary</a></li>
<li><a class="reference internal" href="#what-are-the-responsibilities-of-payroll-function">4.2. What are the Responsibilities of Payroll Function?</a></li>
<li><a class="reference internal" href="#content-knowledge">4.3. Content Knowledge</a></li>
<li><a class="reference internal" href="#technical-skills">4.4. Technical Skills</a></li>
<li><a class="reference internal" href="#personal-and-professional-skills">4.5. Personal and Professional Skills</a></li>
<li><a class="reference internal" href="#behavioural-and-ethical-standards">4.6. Behavioural and Ethical Standards</a><ul>
<li><a class="reference internal" href="#payroll-stakeholders">4.6.1. 3. Payroll Stakeholders</a></li>
</ul>
</li>
<li><a class="reference internal" href="#government-stakeholders">4.7. Government Stakeholders</a><ul>
<li><a class="reference internal" href="#review-summary">4.7.1. Review Summary</a></li>
<li><a class="reference internal" href="#review-questions">4.7.2. Review Questions</a></li>
</ul>
</li>
</ul>

10
docs/build/html/index.html vendored
View File

@@ -62,10 +62,12 @@ to confidently perform essential payroll functions encountered in day-to-day ope
<li class="toctree-l1"><a class="reference internal" href="terminology.html">3. TERMINOLOGY</a></li>
<li class="toctree-l1"><a class="reference internal" href="compliance.html">4. PAYROLL COMPLIANCE AND REGULATIONS</a><ul>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#learning-objectives">4.1. Learning Objectives</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#content-knowledge">4.2. Content Knowledge</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#technical-skills">4.3. Technical Skills</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#personal-and-professional-skills">4.4. Personal and Professional Skills</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#behavioural-and-ethical-standards">4.5. Behavioural and Ethical Standards</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#what-are-the-responsibilities-of-payroll-function">4.2. What are the Responsibilities of Payroll Function?</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#content-knowledge">4.3. Content Knowledge</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#technical-skills">4.4. Technical Skills</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#personal-and-professional-skills">4.5. Personal and Professional Skills</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#behavioural-and-ethical-standards">4.6. Behavioural and Ethical Standards</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#government-stakeholders">4.7. Government Stakeholders</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="compensation.html">5. DETERMINING ANNUAL AND PAY PERIOD EARNINGS</a></li>

2
docs/build/html/searchindex.js vendored
View File

File diff suppressed because one or more lines are too long

2
docs/build/simplepdf/.buildinfo vendored
View File

@@ -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: 3ea1071d822ec01e05b0893551704a53
config: 8845ad3dc51878b545c223e655698365
tags: 62a1e7829a13fc7881b6498c52484ec0

345
docs/build/simplepdf/index.html vendored
View File

@@ -114,24 +114,34 @@
4.1. Learning Objectives
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#what-are-the-responsibilities-of-payroll-function">
4.2. What are the Responsibilities of Payroll Function?
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#content-knowledge">
4.2. Content Knowledge
4.3. Content Knowledge
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#technical-skills">
4.3. Technical Skills
4.4. Technical Skills
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#personal-and-professional-skills">
4.4. Personal and Professional Skills
4.5. Personal and Professional Skills
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#behavioural-and-ethical-standards">
4.5. Behavioural and Ethical Standards
4.6. Behavioural and Ethical Standards
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#government-stakeholders">
4.7. Government Stakeholders
</a>
</li>
</ul>
@@ -650,7 +660,7 @@ any payments made comply with legislation.
</section>
<section id="what-are-the-payroll-s-objectives">
<h4>
What are the Payroll&rsquo;s Objectives?
2. What are the Payroll&rsquo;s Objectives?
<a class="headerlink" href="#what-are-the-payroll-s-objectives" title="Link to this heading">
&para;
</a>
@@ -735,80 +745,80 @@ for example, union collective agreements or group insurance policies. Payroll pr
must therefore ensure the organization is compliant with all stakeholder requirements.
</p>
</section>
<section id="what-are-the-responsibilities-of-payroll-function">
<h4>
What are the Responsibilities of Payroll Function?
<a class="headerlink" href="#what-are-the-responsibilities-of-payroll-function" title="Link to this heading">
&para;
</a>
</h4>
<p>
The responsibilities of the payroll practitioner will differ depending on the size of the
</section>
<section id="what-are-the-responsibilities-of-payroll-function">
<h3>
What are the Responsibilities of Payroll Function?
<a class="headerlink" href="#what-are-the-responsibilities-of-payroll-function" title="Link to this heading">
&para;
</a>
</h3>
<p>
The responsibilities of the payroll practitioner will differ depending on the size of the
organization, the number of jurisdictions in which they pay, the reporting structure under
which they work, and whether there are other related departments, such as human resources,
finance and administration in the organization.
</p>
<p>
Small and medium-sized organizations may have payroll practitioners whose positions
</p>
<p>
Small and medium-sized organizations may have payroll practitioners whose positions
include other functions that, in a larger organization, would fall under other departments.
This payroll practitioner may be required to handle multiple tasks, such as employee
recruitment, human resource policy development, benefits administration, accounts payable,
accounts receivable, budgets and/or administration. These practitioners must have excellent
knowledge of all areas for which they are responsible and be aware of the resources available
to provide advice and information.
</p>
<p>
Larger organizations may have a distinct payroll department with specific payroll positions,
</p>
<p>
Larger organizations may have a distinct payroll department with specific payroll positions,
in addition to separate human resources, accounting and administration groups. Even in a
multi-departmental organization, payroll practitioners must have knowledge of the various
stages of the life cycle of an employee. From hiring through termination of employment,
many of these stages will impact how to produce the employee&rsquo;s pay and prepare required
reports.
</p>
<p>
The payroll department in a large organization may have:
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
payroll administrators who are responsible for entering payroll data into the system
</p>
</li>
</ul>
</div>
</blockquote>
<dl class="simple">
<dt>
and making required payroll remittances
</dt>
<dd>
<ul class="simple">
<li>
<p>
payroll coordinators who are responsible for preparing the payroll journal entries and
</p>
</li>
</ul>
</dd>
<dt>
reconciling the payroll related accounts
</dt>
<dd>
<ul class="simple">
<li>
<p>
payroll managers who manage the payroll function, the payroll staff and represent
</p>
</li>
</ul>
</dd>
</dl>
<p>
payroll at the management level
</p>
</section>
</p>
<p>
The payroll department in a large organization may have:
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
payroll administrators who are responsible for entering payroll data into the system
</p>
</li>
</ul>
</div>
</blockquote>
<dl class="simple">
<dt>
and making required payroll remittances
</dt>
<dd>
<ul class="simple">
<li>
<p>
payroll coordinators who are responsible for preparing the payroll journal entries and
</p>
</li>
</ul>
</dd>
<dt>
reconciling the payroll related accounts
</dt>
<dd>
<ul class="simple">
<li>
<p>
payroll managers who manage the payroll function, the payroll staff and represent
</p>
</li>
</ul>
</dd>
</dl>
<p>
payroll at the management level
</p>
</section>
<section id="content-knowledge">
<h3>
@@ -1032,10 +1042,195 @@ must have. Effective payroll professionals should be:
<p>
questions and inquiries
</p>
<section id="summary">
<section id="payroll-stakeholders">
<h4>
Summary
<a class="headerlink" href="#summary" title="Link to this heading">
3. Payroll Stakeholders
<a class="headerlink" href="#payroll-stakeholders" title="Link to this heading">
&para;
</a>
</h4>
<p>
Stakeholders are the individuals, groups and agencies, both internal and external to the
organization, who share an interest in the function and output of the payroll department.
Stakeholders can be considered customers of the payroll department and payroll practitioners
can take a proactive customer service approach to serving these individuals and groups.
</p>
<p>
Payroll management stakeholders are the federal and provincial/territorial governments, the
internal stakeholders and the external stakeholders. Internal stakeholders include employees,
employers and other departments within the organization. External stakeholders include
benefit carriers, courts, unions, pension providers, charities, third party administrators and
outsource/software vendors.
</p>
</section>
</section>
<section id="government-stakeholders">
<h3>
Government Stakeholders
<a class="headerlink" href="#government-stakeholders" title="Link to this heading">
&para;
</a>
</h3>
<p>
Government Stakeholders
Government legislation provides the rules and regulations that the payroll function must
administer with respect to payments made to employees. For this reason, it is important for
the payroll practitioner to understand both the scope and the source of payroll-related
legislation.
Canada is ruled by a federal government with ten largely self-governing provinces and three
territories controlled by the federal government. Payroll practitioners have to be compliant
not only with the federal government legislation, but with the provincial and territorial
governments&rsquo; legislation as well.
As a result, payroll practitioners and their organizations are affected by the enactment of
legislation at both the federal and provincial/territorial level.
The federal parliament has the power to make laws for the peace, order and good government
of Canada. The federal cabinet is responsible for most of the legislation introduced by
parliament, and has the sole power to prepare and introduce tax legislation involving the
expenditure of public money.
The provincial/territorial legislatures have power over direct taxation in the province or
territory for the purposes of natural resources, prisons (except for federal penitentiaries),
charitable institutions, hospitals (except marine hospitals), municipal institutions, education,
licences for provincial/territorial and municipal revenue purposes, local works, incorporation
of provincial/territorial organizations, the creation of courts and the administration of justice,
fines and penalties for breaking provincial/territorial laws.
Both the federal and provincial/territorial governments have power over agriculture,
immigration and certain aspects of natural resources. Should their laws conflict, federal law
prevails.
In the case of old age, disability, and survivor&rsquo;s pensions, again both the federal and
provincial/territorial governments have power. In this instance, if their laws conflict, the
provincial/territorial power prevails.
The federal government cannot transfer any of its powers to a provincial/territorial
legislature, nor can a provincial/territorial legislature transfer any of its powers to the federal
government. The federal government can, however, delegate the administration of a federal
act to a provincial/territorial agency, and a provincial/territorial legislature can delegate the
administration of a provincial/territorial act to a federal agency.
</p>
<blockquote>
<div>
<p>
As all provinces and territories (except Qu&eacute;bec) have delegated the administration of the
collection of income tax deductions to the federal government, the Canada Revenue Agency
(CRA) collects income tax withheld from employees under both federal and
provincial/territorial requirements. Qu&eacute;bec collects its provincial income tax directly.
</p>
</div>
</blockquote>
<p>
The Constitution Act of 1867 outlined the division of legislative power and authority between
federal and provincial/territorial jurisdictional governments. The exclusive legislative
authority of the Parliament of Canada extends to all matters regarding:
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
regulation of trade and commerce
</p>
</li>
<li>
<p>
Employment Insurance
</p>
</li>
<li>
<p>
postal service
</p>
</li>
<li>
<p>
fixing and providing salaries and allowances for civil and other officers of the
</p>
</li>
</ul>
</div>
</blockquote>
<dl class="simple">
<dt>
Government of Canada
</dt>
<dd>
<ul class="simple">
<li>
<p>
navigation and shipping
</p>
</li>
<li>
<p>
ferries between a province and any British or foreign country or between two
</p>
</li>
</ul>
</dd>
<dt>
provinces
</dt>
<dd>
<ul class="simple">
<li>
<p>
criminal law, except the Constitution of Courts of Criminal Jurisdiction, but including
</p>
</li>
</ul>
</dd>
<dt>
the Procedure in Criminal Matters
</dt>
<dd>
<ul class="simple">
<li>
<p>
anything not specifically assigned to the provinces under this Act
</p>
</li>
</ul>
</dd>
</dl>
<p>
The Canada Labour Code is legislation that consolidates certain statutes respecting labour.
Part I deals with Industrial Relations, Part II deals with Occupational Health and Safety and
Part III deals with Labour Standards. The primary objective of Part III is to establish and
protect employees&rsquo; and employers&rsquo; rights to fair and equitable conditions of employment.
Part III provisions establish minimum requirements concerning the working conditions of
employees under federal jurisdiction in the following industries and organizations:
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
industries and undertakings of inter-provincial/territorial, national, or international
</p>
</li>
</ul>
</div>
</blockquote>
<p>
nature, that is, transportation, communications, radio and television broadcasting,
banking, uranium mining, grain elevators, and flour and feed operations
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
organizations whose operations have been declared for the general advantage of
</p>
</li>
</ul>
</div>
</blockquote>
<p>
Canada or two or more provinces, and such Crown corporations as Canada Post
Corporation, and the Canadian Broadcasting Corporation (CBC)
</p>
<section id="review-summary">
<h4>
Review Summary
<a class="headerlink" href="#review-summary" title="Link to this heading">
&para;
</a>
</h4>
@@ -1061,6 +1256,20 @@ processes, and payroll reporting. In addition to technical expertise, practition
professional skills to manage responsibilities effectively and adapt to evolving regulatory environments.
</p>
</section>
<section id="review-questions">
<h4>
Review Questions
<a class="headerlink" href="#review-questions" title="Link to this heading">
&para;
</a>
</h4>
<p>
What is the primary objective of the payroll department?
</p>
<p>
List four definitions of payroll.
</p>
</section>
</section>
</section>
<span id="document-compensation">