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# Sphinx build info version 1 # Sphinx build info version 1
# This file records the configuration used when building these files. When it is not found, a full rebuild will be done. # This file records the configuration used when building these files. When it is not found, a full rebuild will be done.
config: 66680a886246799eb2bb531526d60223 config: de8bce4b7e8bce4f1549e4895e84176d
tags: 62a1e7829a13fc7881b6498c52484ec0 tags: 62a1e7829a13fc7881b6498c52484ec0

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@@ -1981,6 +1981,37 @@ in detail in a later chapter.
¶ ¶
</a> </a>
</h4> </h4>
<p>
The Social Insurance Number (SIN) Program was introduced by Parliament in 1964 to
register people with the Unemployment Insurance Commission (now known as Employment
Insurance) and the Canada Pension Plan. In 1967, the SIN also became a file identifier for
Revenue Canada (now known as the Canada Revenue Agency).
</p>
<p>
Under the Employment Insurance Act, every person who works in Canada is required to have
a Social Insurance Number. As an employer, you must ask new employees to provide their
SIN when they are hired. According to the Employment Insurance Regulations which came
into force on April 30, 2013, employees are required by law to provide their SIN; they may
do so by presenting a SIN card or the Confirmation of SIN letter. It is important that you
obtain the correct SIN of your employee so that payroll can report accurate statutory
withholdings for Canada Pension Plan contributions, Employment Insurance premiums, and
income tax on the employee&rsquo;s information slips at the end of the year.
</p>
<p>
To apply for a Social Insurance Number, individuals must complete an application form that
can either be obtained from a SC office or downloaded from their website. Documents
proving the individual&rsquo;s identity and status in Canada must also be submitted with the
application. The documents must be originals and written in English or French.
</p>
<p>
Social Insurance Numbers beginning with a &ldquo;9&rdquo; (commonly called 900-series) are issued to
individuals who are neither Canadian citizens nor permanent residents, but need a SIN for
employment purposes. All 900-series SIN cards/letters carry an expiry date that is the same
as the expiry date on the individual&rsquo;s work permit. Individuals must apply for new
documentation prior to expiry. Employees who are not residents of Canada, who are in
regular continuous employment, and are in possession of a 900-series SIN, are subject to all
applicable statutory deductions.
</p>
</section> </section>
</section> </section>
<section id="statistics-canada"> <section id="statistics-canada">
@@ -2083,9 +2114,79 @@ in detail in a later chapter.
All monies deducted on behalf of the Canada Revenue Agency are considered to be held &ldquo;in trust&rdquo; for the Receiver General. All monies deducted on behalf of the Canada Revenue Agency are considered to be held &ldquo;in trust&rdquo; for the Receiver General.
</p> </p>
</li> </li>
<li>
<p>
Employment and Social Development Canada is responsible for matters relating to:
</p>
<ul>
<li>
<p>
amending the regulations made under the Canada Pension Plan and the Employment Insurance Act
</p>
</li>
<li>
<p>
keeping records of each individual&rsquo;s Canada Pension Plan contributions and pensionable earnings
</p>
</li>
<li>
<p>
the establishment of annual maximum insurable earnings
</p>
</li>
<li>
<p>
the administration of provisions related to Wage Loss plans
</p>
</li>
<li>
<p>
the administration of provisions regarding Job Creation programs
</p>
</li>
</ul>
</li>
</ul> </ul>
</div> </div>
</blockquote> </blockquote>
<p>
Employment and Social Development Canada&rsquo;s Employment Insurance program
provides temporary financial assistance for unemployed Canadians while they look
for work or upgrade their skills.
Service Canada serves as the government&rsquo;s operational arm while Employment and
Social Development Canada operates as the policy-making body.
Service Canada is responsible for:
o the issuance of Social Insurance Numbers (SIN) and the protection and
security of SIN information
o the delivery of services to employers, including Record of Employment on the
Web
o the administration of Employment Insurance programs to individuals,
including regular, illness, pregnancy/parental, critically ill or injured person
and compassionate care benefits
o the administration of the Employment Insurance Premium Reduction
program, including granting qualified employers a reduced Employment
Insurance premium rate
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
the administration of Canada Pension Plan benefits, including retirement, disability, survivor, children&rsquo;s and death benefits
</p>
</li>
<li>
<p>
the administration of benefits for seniors, including the Old Age Security Program and the Guaranteed Income Supplement Payroll is responsible for deducting and remitting Employment Insurance premiums
</p>
</li>
</ul>
</div>
</blockquote>
<p>
on behalf of employees and employers. Payroll is responsible for capturing information related to insurable earnings and
hours, and reporting that information on the Record of Employment.
</p>
</section> </section>
<section id="review-questions"> <section id="review-questions">
<h3> <h3>
@@ -2094,19 +2195,49 @@ in detail in a later chapter.
&para; &para;
</a> </a>
</h3> </h3>
<ol class="arabic simple">
<li>
<p> <p>
1. What are the three main programs specifically related to payroll that the Canada What are the three main programs specifically related to payroll that the Canada Revenue Agency administers?
Revenue Agency administers? </p>
</li>
<li>
<p>
If an organization deducts $27,400 in Canada Pension Plan contributions from its employees and $21,200 in Employment Insurance premiums, how much would have to be remitted in total to the Canada Revenue Agency?
</p>
</li>
<li>
<p>
True or False: The Canada Revenue Agency collects provincial/territorial income taxes for all provinces and territories.
</p>
</li>
<li>
<p>
True or False: The emphasis of the Employment Insurance program is on paying people so they don&rsquo;t have to return to work.
</p>
</li>
<li>
<p>
Indicate which federal department or agency would be responsible in the following scenarios.
</p>
</li>
</ol>
<blockquote>
<div>
<p>
An employer is preparing the budget for the next year and wants to know the annual maximum insurable earnings amount.
</p> </p>
<p> <p>
2. If an organization deducts $27,400 in Canada Pension Plan contributions from its An employee wants to retire and apply for Canada Pension Plan benefits.
employees and $21,200 in Employment Insurance premiums, how much would have to
be remitted in total to the Canada Revenue Agency?
</p> </p>
<p> <p>
3. True or False: The Canada Revenue Agency collects provincial/territorial income taxes There is a new type of earning in the new collective agreement. You are not sure if it is insurable.
for all provinces and territories.
</p> </p>
<p>
The organization would like to apply for a reduction in its Employment Insurance premium rate.
</p>
</div>
</blockquote>
</section> </section>
</section> </section>
<span id="document-3_contracts"> <span id="document-3_contracts">