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Alex B.
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Chapter 1.
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Chapter 2.
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Chapter 3.
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Chapter 4.
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Chapter 5.
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Chapter 6.
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Chapter 7.
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Chapter 8.
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@@ -95,9 +95,6 @@ Python 3.12.3
\sphinxstepscope
\chapter{INTRODUCTION}
\label{\detokenize{introduction:introduction}}\label{\detokenize{introduction::doc}}
\sphinxAtStartPar
Through this material, students will gain a comprehensive understanding of core payroll principles and practices. They will explore legislative compliance requirements and the role of key regulatory bodies that govern payroll operations in Canada.
@@ -135,8 +132,8 @@ Individual pay calculation process.
\end{itemize}
\section{Learning Outcomes}
\label{\detokenize{introduction:learning-outcomes}}
\chapter{Learning Outcomes}
\label{\detokenize{preface:learning-outcomes}}\label{\detokenize{preface::doc}}
\sphinxAtStartPar
The material of this study guide aim to make students to be be able to:
\begin{itemize}
@@ -169,11 +166,11 @@ Apply federal and provincial legislation to payroll, including:
\end{itemize}
\section{Recommended Course Material}
\label{\detokenize{introduction:recommended-course-material}}
\chapter{Recommended Course Material}
\label{\detokenize{preface:recommended-course-material}}
\section{Material Structure Overview}
\label{\detokenize{introduction:material-structure-overview}}\begin{enumerate}
\chapter{Material Structure Overview}
\label{\detokenize{preface:material-structure-overview}}\begin{enumerate}
\sphinxsetlistlabels{\arabic}{enumi}{enumii}{}{.}%
\item {}
\sphinxAtStartPar
@@ -215,8 +212,13 @@ Termination of Employment:
\sphinxAtStartPar
In other words, the material covers the foundational knowledge and technical skills needed to confidently perform payroll tasks in a variety of employment settings.
\sphinxstepscope
\subsection{Payroll Legal Framework}
\chapter{INTRODUCTION}
\label{\detokenize{introduction:introduction}}\label{\detokenize{introduction::doc}}
\section{Payroll Legal Framework}
\label{\detokenize{introduction:payroll-legal-framework}}
\sphinxAtStartPar
The Canadian Payroll Administration system is designed to ensure compliance with the legal framework governing payroll in Canada. This includes adherence to federal and provincial regulations regarding employee compensation, deductions, and reporting requirements.

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@@ -1,32 +1,32 @@
\babel@toc {english}{}\relax
\contentsline {chapter}{\numberline {1}INTRODUCTION}{3}{chapter.1}%
\contentsline {section}{\numberline {1.1}Learning Outcomes}{3}{section.1.1}%
\contentsline {section}{\numberline {1.2}Recommended Course Material}{3}{section.1.2}%
\contentsline {section}{\numberline {1.3}Material Structure Overview}{3}{section.1.3}%
\contentsline {subsection}{\numberline {1.3.1}Payroll Legal Framework}{4}{subsection.1.3.1}%
\contentsline {chapter}{\numberline {2}Payroll Accounting}{5}{chapter.2}%
\contentsline {section}{\numberline {2.1}Journal Entries}{5}{section.2.1}%
\contentsline {subsection}{\numberline {2.1.1}Accounting Recap}{5}{subsection.2.1.1}%
\contentsline {subsection}{\numberline {2.1.2}Journal Entries}{5}{subsection.2.1.2}%
\contentsline {chapter}{\numberline {3}REVIEW QUESTIONS}{7}{chapter.3}%
\contentsline {section}{\numberline {3.1}New Employee Information}{7}{section.3.1}%
\contentsline {chapter}{\numberline {4}OBNOARDING EMPLOYEE}{9}{chapter.4}%
\contentsline {section}{\numberline {4.1}Employment Standards Requirements}{9}{section.4.1}%
\contentsline {section}{\numberline {4.2}Internal Forms}{9}{section.4.2}%
\contentsline {subsection}{\numberline {4.2.1}Authorization for Hiring}{9}{subsection.4.2.1}%
\contentsline {subsection}{\numberline {4.2.2}Union Membership}{9}{subsection.4.2.2}%
\contentsline {subsection}{\numberline {4.2.3}Benefit Enrollment Forms}{10}{subsection.4.2.3}%
\contentsline {subsection}{\numberline {4.2.4}Confidentiality Agreement}{10}{subsection.4.2.4}%
\contentsline {section}{\numberline {4.3}Required Federal and Provincial/Territorial Forms}{10}{section.4.3}%
\contentsline {subsection}{\numberline {4.3.1}Tax Credits (TD1)}{10}{subsection.4.3.1}%
\contentsline {subsection}{\numberline {4.3.2}Tax Credits (TP\sphinxhyphen {}1015.3\sphinxhyphen {}V \textendash {} Québec)}{11}{subsection.4.3.2}%
\contentsline {section}{\numberline {4.4}Content Review Highlights}{11}{section.4.4}%
\contentsline {section}{\numberline {4.5}Review Questions (Sample)}{11}{section.4.5}%
\contentsline {section}{\numberline {4.6}Example Evaluations}{12}{section.4.6}%
\contentsline {chapter}{\numberline {5}RATES FOR 2025}{13}{chapter.5}%
\contentsline {section}{\numberline {5.1}CANADA / QUEBEC PENSION PLAN (CPP / QPP)}{13}{section.5.1}%
\contentsline {section}{\numberline {5.2}CPP2 CONTRIBUTION RATES MAXIMUMS}{13}{section.5.2}%
\contentsline {section}{\numberline {5.3}References}{14}{section.5.3}%
\contentsline {chapter}{\numberline {6}REFERENCES}{15}{chapter.6}%
\contentsline {chapter}{\numberline {7}Errors and Errata}{17}{chapter.7}%
\contentsline {chapter}{\numberline {8}Glossary}{19}{chapter.8}%
\contentsline {chapter}{\numberline {1}Learning Outcomes}{3}{chapter.1}%
\contentsline {chapter}{\numberline {2}Recommended Course Material}{5}{chapter.2}%
\contentsline {chapter}{\numberline {3}Material Structure Overview}{7}{chapter.3}%
\contentsline {chapter}{\numberline {4}INTRODUCTION}{9}{chapter.4}%
\contentsline {section}{\numberline {4.1}Payroll Legal Framework}{9}{section.4.1}%
\contentsline {chapter}{\numberline {5}Payroll Accounting}{11}{chapter.5}%
\contentsline {section}{\numberline {5.1}Journal Entries}{11}{section.5.1}%
\contentsline {subsection}{\numberline {5.1.1}Accounting Recap}{11}{subsection.5.1.1}%
\contentsline {subsection}{\numberline {5.1.2}Journal Entries}{11}{subsection.5.1.2}%
\contentsline {chapter}{\numberline {6}REVIEW QUESTIONS}{13}{chapter.6}%
\contentsline {section}{\numberline {6.1}New Employee Information}{13}{section.6.1}%
\contentsline {chapter}{\numberline {7}OBNOARDING EMPLOYEE}{15}{chapter.7}%
\contentsline {section}{\numberline {7.1}Employment Standards Requirements}{15}{section.7.1}%
\contentsline {section}{\numberline {7.2}Internal Forms}{15}{section.7.2}%
\contentsline {subsection}{\numberline {7.2.1}Authorization for Hiring}{15}{subsection.7.2.1}%
\contentsline {subsection}{\numberline {7.2.2}Union Membership}{15}{subsection.7.2.2}%
\contentsline {subsection}{\numberline {7.2.3}Benefit Enrollment Forms}{16}{subsection.7.2.3}%
\contentsline {subsection}{\numberline {7.2.4}Confidentiality Agreement}{16}{subsection.7.2.4}%
\contentsline {section}{\numberline {7.3}Required Federal and Provincial/Territorial Forms}{16}{section.7.3}%
\contentsline {subsection}{\numberline {7.3.1}Tax Credits (TD1)}{16}{subsection.7.3.1}%
\contentsline {subsection}{\numberline {7.3.2}Tax Credits (TP\sphinxhyphen {}1015.3\sphinxhyphen {}V \textendash {} Québec)}{17}{subsection.7.3.2}%
\contentsline {section}{\numberline {7.4}Content Review Highlights}{17}{section.7.4}%
\contentsline {section}{\numberline {7.5}Review Questions (Sample)}{17}{section.7.5}%
\contentsline {section}{\numberline {7.6}Example Evaluations}{18}{section.7.6}%
\contentsline {chapter}{\numberline {8}RATES FOR 2025}{19}{chapter.8}%
\contentsline {section}{\numberline {8.1}CANADA / QUEBEC PENSION PLAN (CPP / QPP)}{19}{section.8.1}%
\contentsline {section}{\numberline {8.2}CPP2 CONTRIBUTION RATES MAXIMUMS}{19}{section.8.2}%
\contentsline {section}{\numberline {8.3}References}{20}{section.8.3}%
\contentsline {chapter}{\numberline {9}REFERENCES}{21}{chapter.9}%
\contentsline {chapter}{\numberline {10}Errors and Errata}{23}{chapter.10}%
\contentsline {chapter}{\numberline {11}Glossary}{25}{chapter.11}%