compliance

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

@@ -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.