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##########################################
DETERMINING ANNUAL AND PAY PERIOD EARNINGS
CALCULATING NET EARNINGS
##########################################
Employment Income

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:caption: Table of Contents:
:numbered:
preface
introduction
terminology
preface
compliance
cpp-and-ei
compensation
onboarding_employee
payroll_accounting
review_questions
TD1
terminology
calculating-net-pay
rates_2025
references
errata
syntax
Glossary
=========

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@@ -5,7 +5,7 @@
<meta charset="utf-8" />
<meta name="viewport" content="width=device-width, initial-scale=1.0" /><meta name="viewport" content="width=device-width, initial-scale=1" />
<title>8. DETERMINING ANNUAL AND PAY PERIOD EARNINGS &#8212; 🍁 Payroll Administration Fall 2025 documentation</title>
<title>6. CALCULATING NET EARNINGS &#8212; 🍁 Payroll Administration Fall 2025 documentation</title>
<link rel="stylesheet" type="text/css" href="_static/pygments.css?v=03e43079" />
<link rel="stylesheet" type="text/css" href="_static/classic.css?v=2bf1fcf8" />
@@ -15,8 +15,8 @@
<link rel="index" title="Index" href="genindex.html" />
<link rel="search" title="Search" href="search.html" />
<link rel="next" title="9. 🍁 OBNOARDING EMPLOYEE 🍁" href="onboarding_employee.html" />
<link rel="prev" title="5. Canada Pension Plan" href="cpp-and-ei.html" />
<link rel="next" title="7. OBNOARDING EMPLOYEE" href="onboarding_employee.html" />
<link rel="prev" title="3. Canada Pension Plan" href="cpp-and-ei.html" />
</head><body>
<div class="related" role="navigation" aria-label="Related">
<h3>Navigation</h3>
@@ -25,13 +25,13 @@
<a href="genindex.html" title="General Index"
accesskey="I">index</a></li>
<li class="right" >
<a href="onboarding_employee.html" title="9. 🍁 OBNOARDING EMPLOYEE 🍁"
<a href="onboarding_employee.html" title="7. OBNOARDING EMPLOYEE"
accesskey="N">next</a> |</li>
<li class="right" >
<a href="cpp-and-ei.html" title="5. Canada Pension Plan"
<a href="cpp-and-ei.html" title="3. Canada Pension Plan"
accesskey="P">previous</a> |</li>
<li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">8. </span>DETERMINING ANNUAL AND PAY PERIOD EARNINGS</a></li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">6. </span>CALCULATING NET EARNINGS</a></li>
</ul>
</div>
@@ -40,19 +40,19 @@
<div class="bodywrapper">
<div class="body" role="main">
<section id="determining-annual-and-pay-period-earnings">
<h1><span class="section-number">8. </span>DETERMINING ANNUAL AND PAY PERIOD EARNINGS<a class="headerlink" href="#determining-annual-and-pay-period-earnings" title="Link to this heading"></a></h1>
<section id="calculating-net-earnings">
<h1><span class="section-number">6. </span>CALCULATING NET EARNINGS<a class="headerlink" href="#calculating-net-earnings" title="Link to this heading"></a></h1>
<section id="employment-income">
<h2><span class="section-number">8.1. </span>Employment Income<a class="headerlink" href="#employment-income" title="Link to this heading"></a></h2>
<h2><span class="section-number">6.1. </span>Employment Income<a class="headerlink" href="#employment-income" title="Link to this heading"></a></h2>
</section>
<section id="allowances">
<h2><span class="section-number">8.2. </span>Allowances<a class="headerlink" href="#allowances" title="Link to this heading"></a></h2>
<h2><span class="section-number">6.2. </span>Allowances<a class="headerlink" href="#allowances" title="Link to this heading"></a></h2>
</section>
<section id="expenses">
<h2><span class="section-number">8.3. </span>Expenses<a class="headerlink" href="#expenses" title="Link to this heading"></a></h2>
<h2><span class="section-number">6.3. </span>Expenses<a class="headerlink" href="#expenses" title="Link to this heading"></a></h2>
</section>
<section id="benefits">
<h2><span class="section-number">8.4. </span>Benefits<a class="headerlink" href="#benefits" title="Link to this heading"></a></h2>
<h2><span class="section-number">6.4. </span>Benefits<a class="headerlink" href="#benefits" title="Link to this heading"></a></h2>
</section>
</section>
@@ -66,11 +66,11 @@
<div>
<h3><a href="index.html">Table of Contents</a></h3>
<ul>
<li><a class="reference internal" href="#">8. DETERMINING ANNUAL AND PAY PERIOD EARNINGS</a><ul>
<li><a class="reference internal" href="#employment-income">8.1. Employment Income</a></li>
<li><a class="reference internal" href="#allowances">8.2. Allowances</a></li>
<li><a class="reference internal" href="#expenses">8.3. Expenses</a></li>
<li><a class="reference internal" href="#benefits">8.4. Benefits</a></li>
<li><a class="reference internal" href="#">6. CALCULATING NET EARNINGS</a><ul>
<li><a class="reference internal" href="#employment-income">6.1. Employment Income</a></li>
<li><a class="reference internal" href="#allowances">6.2. Allowances</a></li>
<li><a class="reference internal" href="#expenses">6.3. Expenses</a></li>
<li><a class="reference internal" href="#benefits">6.4. Benefits</a></li>
</ul>
</li>
</ul>
@@ -79,12 +79,12 @@
<div>
<h4>Previous topic</h4>
<p class="topless"><a href="cpp-and-ei.html"
title="previous chapter"><span class="section-number">5. </span>Canada Pension Plan</a></p>
title="previous chapter"><span class="section-number">3. </span>Canada Pension Plan</a></p>
</div>
<div>
<h4>Next topic</h4>
<p class="topless"><a href="onboarding_employee.html"
title="next chapter"><span class="section-number">9. </span>🍁 OBNOARDING EMPLOYEE 🍁</a></p>
title="next chapter"><span class="section-number">7. </span>OBNOARDING EMPLOYEE</a></p>
</div>
<div role="note" aria-label="source link">
<h3>This Page</h3>
@@ -114,13 +114,13 @@
<a href="genindex.html" title="General Index"
>index</a></li>
<li class="right" >
<a href="onboarding_employee.html" title="9. 🍁 OBNOARDING EMPLOYEE 🍁"
<a href="onboarding_employee.html" title="7. OBNOARDING EMPLOYEE"
>next</a> |</li>
<li class="right" >
<a href="cpp-and-ei.html" title="5. Canada Pension Plan"
<a href="cpp-and-ei.html" title="3. Canada Pension Plan"
>previous</a> |</li>
<li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">8. </span>DETERMINING ANNUAL AND PAY PERIOD EARNINGS</a></li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">6. </span>CALCULATING NET EARNINGS</a></li>
</ul>
</div>
<div class="footer" role="contentinfo">

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@@ -5,7 +5,7 @@
<meta charset="utf-8" />
<meta name="viewport" content="width=device-width, initial-scale=1.0" /><meta name="viewport" content="width=device-width, initial-scale=1" />
<title>4. PAYROLL COMPLIANCE AND REGULATIONS &#8212; 🍁 Payroll Administration Fall 2025 documentation</title>
<title>2. PAYROLL COMPLIANCE AND REGULATIONS &#8212; 🍁 Payroll Administration Fall 2025 documentation</title>
<link rel="stylesheet" type="text/css" href="_static/pygments.css?v=03e43079" />
<link rel="stylesheet" type="text/css" href="_static/classic.css?v=2bf1fcf8" />
@@ -15,8 +15,8 @@
<link rel="index" title="Index" href="genindex.html" />
<link rel="search" title="Search" href="search.html" />
<link rel="next" title="5. Canada Pension Plan" href="cpp-and-ei.html" />
<link rel="prev" title="3. TERMINOLOGY" href="terminology.html" />
<link rel="next" title="3. Canada Pension Plan" href="cpp-and-ei.html" />
<link rel="prev" title="1. PREFACE" href="preface.html" />
</head><body>
<div class="related" role="navigation" aria-label="Related">
<h3>Navigation</h3>
@@ -25,13 +25,13 @@
<a href="genindex.html" title="General Index"
accesskey="I">index</a></li>
<li class="right" >
<a href="cpp-and-ei.html" title="5. Canada Pension Plan"
<a href="cpp-and-ei.html" title="3. Canada Pension Plan"
accesskey="N">next</a> |</li>
<li class="right" >
<a href="terminology.html" title="3. TERMINOLOGY"
<a href="preface.html" title="1. PREFACE"
accesskey="P">previous</a> |</li>
<li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">4. </span>PAYROLL COMPLIANCE AND REGULATIONS</a></li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">2. </span>PAYROLL COMPLIANCE AND REGULATIONS</a></li>
</ul>
</div>
@@ -41,7 +41,7 @@
<div class="body" role="main">
<section id="payroll-compliance-and-regulations">
<h1><span class="section-number">4. </span>PAYROLL COMPLIANCE AND REGULATIONS<a class="headerlink" href="#payroll-compliance-and-regulations" title="Link to this heading"></a></h1>
<h1><span class="section-number">2. </span>PAYROLL COMPLIANCE AND REGULATIONS<a class="headerlink" href="#payroll-compliance-and-regulations" title="Link to this heading"></a></h1>
<p><strong>LEARNING OBJECTIVES</strong></p>
<p>This chapter provides a comprehensive introduction to the fundamentals of payroll compliance and regulations in Canada.
It outlines the key stakeholders involved, the core objectives of payroll, and the legal frameworks that shape payroll
@@ -61,7 +61,7 @@ accurate classification and compliance.</p>
</ol>
</div></blockquote>
<section id="introduction">
<h2><span class="section-number">4.1. </span>Introduction<a class="headerlink" href="#introduction" title="Link to this heading"></a></h2>
<h2><span class="section-number">2.1. </span>Introduction<a class="headerlink" href="#introduction" title="Link to this heading"></a></h2>
<p>Payroll is an essential operational function in any organization that employs staff, ensuring individuals are compensated
appropriately for their work. The payroll process is subject to a robust framework of legislation. Both federal and
provincial/territorial governments enact regulations that oversee various elements of payroll administration,
@@ -79,7 +79,7 @@ individual are handled in full compliance with applicable legislation. This dist
administration and helps prevent legal or financial errors tied to misclassification.</p>
</section>
<section id="payroll-objectives">
<h2><span class="section-number">4.2. </span>Payroll Objectives<a class="headerlink" href="#payroll-objectives" title="Link to this heading"></a></h2>
<h2><span class="section-number">2.2. </span>Payroll Objectives<a class="headerlink" href="#payroll-objectives" title="Link to this heading"></a></h2>
<p>The payroll function plays a vital role in every organization, with its primary objective being to ensure employees are
compensated accurately and on time, in accordance with legislative requirements throughout the full annual payroll cycle.</p>
<p>Employees expect to receive their pay as scheduled and in the method agreed upon with their employer, whether by cheque or
@@ -117,7 +117,7 @@ contractual arrangements. Maintaining compliance across all stakeholder requirem
effectiveness of the payroll function.</p>
</section>
<section id="responsibilities-and-functions-of-payroll">
<h2><span class="section-number">4.3. </span>Responsibilities and Functions of Payroll<a class="headerlink" href="#responsibilities-and-functions-of-payroll" title="Link to this heading"></a></h2>
<h2><span class="section-number">2.3. </span>Responsibilities and Functions of Payroll<a class="headerlink" href="#responsibilities-and-functions-of-payroll" title="Link to this heading"></a></h2>
<p>The responsibilities of a payroll practitioner can vary significantly based on the size and structure of the organization,
the jurisdictions in which employees are paid, and the presence of other supporting departments such as human resources,
finance, and administration. These factors influence both the scope and complexity of payroll duties within the organization.</p>
@@ -194,7 +194,7 @@ approach when responding to questions and inquiries ensures fair and consistent
</div></blockquote>
</section>
<section id="payroll-stakeholders">
<h2><span class="section-number">4.4. </span>Payroll Stakeholders<a class="headerlink" href="#payroll-stakeholders" title="Link to this heading"></a></h2>
<h2><span class="section-number">2.4. </span>Payroll Stakeholders<a class="headerlink" href="#payroll-stakeholders" title="Link to this heading"></a></h2>
<p>Stakeholders refer to the individuals, groups, and organizations—both within and outside the company—that have a vested
interest in the operations and outcomes of the payroll department. These stakeholders can be viewed as internal customers,
and payroll practitioners are encouraged to adopt a proactive, service-oriented approach in meeting their needs and
@@ -205,7 +205,7 @@ employers and other departments within the organization. External stakeholders i
benefit carriers, courts, unions, pension providers, charities, third party administrators and
outsource/software vendors.</p>
<section id="government-stakeholders">
<h3><span class="section-number">4.4.1. </span>Government Stakeholders<a class="headerlink" href="#government-stakeholders" title="Link to this heading"></a></h3>
<h3><span class="section-number">2.4.1. </span>Government Stakeholders<a class="headerlink" href="#government-stakeholders" title="Link to this heading"></a></h3>
<p>Government legislation establishes the rules and regulations that govern payroll practices, particularly in relation to
employee compensation. It is therefore essential for payroll practitioners to understand both the scope and the origin of all
payroll-related laws.</p>
@@ -244,7 +244,7 @@ provincial/territorial requirements. Québec collects its provincial income tax
</div></blockquote>
</section>
<section id="federal-government">
<h3><span class="section-number">4.4.2. </span>Federal Government<a class="headerlink" href="#federal-government" title="Link to this heading"></a></h3>
<h3><span class="section-number">2.4.2. </span>Federal Government<a class="headerlink" href="#federal-government" title="Link to this heading"></a></h3>
<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>
@@ -274,7 +274,7 @@ employees under federal jurisdiction in the following industries and organizatio
</div></blockquote>
</section>
<section id="provincial-territorial-governments">
<h3><span class="section-number">4.4.3. </span>Provincial/Territorial Governments<a class="headerlink" href="#provincial-territorial-governments" title="Link to this heading"></a></h3>
<h3><span class="section-number">2.4.3. </span>Provincial/Territorial Governments<a class="headerlink" href="#provincial-territorial-governments" title="Link to this heading"></a></h3>
<p>Under the Constitution Act of 1867, the exclusive legislative authority of the provinces and
territories exists over:</p>
<blockquote>
@@ -309,7 +309,7 @@ Organizations may have some employees who fall under federal jurisdiction and an
group of employees who fall under provincial/territorial legislation.</p>
</section>
<section id="internal-stakeholders">
<h3><span class="section-number">4.4.4. </span>Internal Stakeholders<a class="headerlink" href="#internal-stakeholders" title="Link to this heading"></a></h3>
<h3><span class="section-number">2.4.4. </span>Internal Stakeholders<a class="headerlink" href="#internal-stakeholders" title="Link to this heading"></a></h3>
<p>Internal stakeholders are the people and departments within the organization that rely on the payroll function to operate
effectively. They form the core audience served by payroll and include employees who depend on accurate and timely
compensation, employers who oversee workforce management, and other internal teams—such as human resources, finance,
@@ -331,7 +331,7 @@ needed for their various requirements.</p>
information for budgeting, analytical and quality purposes.</p>
</section>
<section id="external-stakeholders">
<h3><span class="section-number">4.4.5. </span>External Stakeholders<a class="headerlink" href="#external-stakeholders" title="Link to this heading"></a></h3>
<h3><span class="section-number">2.4.5. </span>External Stakeholders<a class="headerlink" href="#external-stakeholders" title="Link to this heading"></a></h3>
<p>External stakeholders are entities outside of both the organization and government that maintain a collaborative or
service-based relationship with the payroll function. These may include benefit providers, insurance carriers, pension
plan administrators, unions, and third-party service vendors. Although not formally part of the company or regulatory bodies,
@@ -369,7 +369,7 @@ efficiently.</p>
</section>
</section>
<section id="legislations-and-regulations">
<h2><span class="section-number">4.5. </span>Legislations and Regulations<a class="headerlink" href="#legislations-and-regulations" title="Link to this heading"></a></h2>
<h2><span class="section-number">2.5. </span>Legislations and Regulations<a class="headerlink" href="#legislations-and-regulations" title="Link to this heading"></a></h2>
<p>Federal and provincial/territorial legislation, and amendments to existing legislation and
regulations, can affect the operations of a payroll department, as the requirement to comply
with the new or amended legislation must be satisfied.</p>
@@ -410,7 +410,7 @@ associations, and online portals—can support this ongoing effort to stay infor
</ul>
</div></blockquote>
<section id="legislative-compliance">
<h3><span class="section-number">4.5.1. </span>Legislative Compliance<a class="headerlink" href="#legislative-compliance" title="Link to this heading"></a></h3>
<h3><span class="section-number">2.5.1. </span>Legislative Compliance<a class="headerlink" href="#legislative-compliance" title="Link to this heading"></a></h3>
<p>Payroll plays a critical role not only in ensuring that employees are paid accurately and on time, but also in
supporting and maintaining compliance with numerous government regulations. This includes legislative obligations related to
payroll source deductions, Canada Pension Plan contributions, Employment Insurance premiums, and both federal and
@@ -434,14 +434,14 @@ information slips issued at year-end to validate the amounts of CPP contribution
</div></blockquote>
</section>
<section id="self-assessment">
<h3><span class="section-number">4.5.2. </span>Self-Assessment<a class="headerlink" href="#self-assessment" title="Link to this heading"></a></h3>
<h3><span class="section-number">2.5.2. </span>Self-Assessment<a class="headerlink" href="#self-assessment" title="Link to this heading"></a></h3>
<p>Both the federal and provincial/territorial tax systems in Canada operate on the principle of self-assessment. Under this system, taxpayers and their representatives—including employers—are responsible for accurately calculating, reporting, and remitting taxes and other required contributions by the prescribed deadlines.</p>
<p>The Canada Revenue Agency (CRA) and Revenu Québec (RQ) serve as administrators of these systems, ensuring that individuals and organizations remain compliant and that all amounts owed are properly paid.</p>
<p>Importantly, both agencies acknowledge the right of taxpayers to organize their financial affairs in a way that minimizes their tax liability, provided it remains within legal boundaries. While tax planning is permitted, tax evasion—such as failing to report income, neglecting to remit amounts due, or submitting false information—is strictly prohibited and subject to enforcement actions.</p>
</section>
</section>
<section id="the-employee-employer-relationship">
<h2><span class="section-number">4.6. </span>The Employee-Employer Relationship<a class="headerlink" href="#the-employee-employer-relationship" title="Link to this heading"></a></h2>
<h2><span class="section-number">2.6. </span>The Employee-Employer Relationship<a class="headerlink" href="#the-employee-employer-relationship" title="Link to this heading"></a></h2>
<p>Determining the nature of the working relationship between an individual and an organization is essential in all employment situations. Whether the individual is classified as an employee or self-employed directly affects the statutory withholding requirements and the organization’s compliance with applicable legislation. To support this assessment, the Canada Revenue Agency (CRA) provides a set of guidelines designed to help distinguish between the two classifications. Importantly, the decision is not made by the worker but must be based on objective criteria and legal standards.</p>
<p>Payroll practitioners play an important role in promoting awareness of this distinction throughout the organization. By proactively communicating the significance of establishing a valid employee-employer relationship, payroll professionals help ensure that employment classifications are accurate and compliant.</p>
<p>Once an employee-employer relationship is confirmed, the payroll department becomes responsible for meeting compliance obligations related to statutory withholdings. This includes deducting the appropriate amounts—such as income tax, Canada Pension Plan contributions, and Employment Insurance premiums—from employee pay and remitting them to the government within the required timelines. Proper classification and adherence to these rules are key to maintaining legal and financial accountability.</p>
@@ -459,7 +459,7 @@ information slips issued at year-end to validate the amounts of CPP contribution
Canada Revenue Agency guide, Employee or Self-Employed? - RC4110. The guide is available on the CRA’s website,
<a class="reference external" href="https://www.canada.ca/en/revenue-agency.html">https://www.canada.ca/en/revenue-agency.html</a>.</p>
<section id="contract-of-service-employment">
<h3><span class="section-number">4.6.1. </span>Contract of Service (Employment)<a class="headerlink" href="#contract-of-service-employment" title="Link to this heading"></a></h3>
<h3><span class="section-number">2.6.1. </span>Contract of Service (Employment)<a class="headerlink" href="#contract-of-service-employment" title="Link to this heading"></a></h3>
<p>A <strong>contract of service</strong> is an arrangement whereby an individual (the employee) agrees to
work on a full-time or part-time basis for an employer for a specified or indeterminate period
of time.</p>
@@ -467,7 +467,7 @@ of time.</p>
of remuneration.</p>
</section>
<section id="contract-for-service-subcontracting">
<h3><span class="section-number">4.6.2. </span>Contract for Service (Subcontracting)<a class="headerlink" href="#contract-for-service-subcontracting" title="Link to this heading"></a></h3>
<h3><span class="section-number">2.6.2. </span>Contract for Service (Subcontracting)<a class="headerlink" href="#contract-for-service-subcontracting" title="Link to this heading"></a></h3>
<p>A <strong>contract for service</strong> is a business relationship whereby one party agrees to perform certain
specific work stipulated in the contract for another party. It usually calls for the
accomplishment of a clearly defined task but does not normally require that the contracting
@@ -505,7 +505,7 @@ invoice alone is not sufficient to confirm self-employment status. Proper assess
sto ensure accurate classification and compliance with tax and labor regulations.</p>
</section>
<section id="factors-determining-the-type-of-contract">
<h3><span class="section-number">4.6.3. </span>Factors Determining the Type of Contract<a class="headerlink" href="#factors-determining-the-type-of-contract" title="Link to this heading"></a></h3>
<h3><span class="section-number">2.6.3. </span>Factors Determining the Type of Contract<a class="headerlink" href="#factors-determining-the-type-of-contract" title="Link to this heading"></a></h3>
<p>The CRA uses a two-step approach to examine the relationship between the worker and the
payer for relationships outside the province of Québec. The approach used for relationships
in the province of Québec will be discussed in a later chapter.</p>
@@ -689,7 +689,7 @@ relationship.</p>
</section>
</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>
<h2><span class="section-number">2.7. </span>Review Summary<a class="headerlink" href="#review-summary" title="Link to this heading"></a></h2>
<p>The core purpose of the payroll function within any organization is to ensure employees are compensated accurately and
punctually, in accordance with all applicable legislation throughout the full annual payroll cycle. This essential function
supports employee satisfaction, regulatory compliance, and overall operational efficiency.</p>
@@ -730,7 +730,7 @@ considerations include:</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>
<h2><span class="section-number">2.8. </span>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h2>
<p>What is the primary objective of the payroll department?</p>
<blockquote>
<div><p>The primary objective of the payroll department is to pay employees accurately and
@@ -832,31 +832,31 @@ morning at 10:00 to discuss?</em></p>
<div>
<h3><a href="index.html">Table of Contents</a></h3>
<ul>
<li><a class="reference internal" href="#">4. PAYROLL COMPLIANCE AND REGULATIONS</a><ul>
<li><a class="reference internal" href="#introduction">4.1. Introduction</a></li>
<li><a class="reference internal" href="#payroll-objectives">4.2. Payroll Objectives</a></li>
<li><a class="reference internal" href="#responsibilities-and-functions-of-payroll">4.3. Responsibilities and Functions of Payroll</a></li>
<li><a class="reference internal" href="#payroll-stakeholders">4.4. Payroll Stakeholders</a><ul>
<li><a class="reference internal" href="#government-stakeholders">4.4.1. Government Stakeholders</a></li>
<li><a class="reference internal" href="#federal-government">4.4.2. Federal Government</a></li>
<li><a class="reference internal" href="#provincial-territorial-governments">4.4.3. Provincial/Territorial Governments</a></li>
<li><a class="reference internal" href="#internal-stakeholders">4.4.4. Internal Stakeholders</a></li>
<li><a class="reference internal" href="#external-stakeholders">4.4.5. External Stakeholders</a></li>
<li><a class="reference internal" href="#">2. PAYROLL COMPLIANCE AND REGULATIONS</a><ul>
<li><a class="reference internal" href="#introduction">2.1. Introduction</a></li>
<li><a class="reference internal" href="#payroll-objectives">2.2. Payroll Objectives</a></li>
<li><a class="reference internal" href="#responsibilities-and-functions-of-payroll">2.3. Responsibilities and Functions of Payroll</a></li>
<li><a class="reference internal" href="#payroll-stakeholders">2.4. Payroll Stakeholders</a><ul>
<li><a class="reference internal" href="#government-stakeholders">2.4.1. Government Stakeholders</a></li>
<li><a class="reference internal" href="#federal-government">2.4.2. Federal Government</a></li>
<li><a class="reference internal" href="#provincial-territorial-governments">2.4.3. Provincial/Territorial Governments</a></li>
<li><a class="reference internal" href="#internal-stakeholders">2.4.4. Internal Stakeholders</a></li>
<li><a class="reference internal" href="#external-stakeholders">2.4.5. External Stakeholders</a></li>
</ul>
</li>
<li><a class="reference internal" href="#legislations-and-regulations">4.5. Legislations and Regulations</a><ul>
<li><a class="reference internal" href="#legislative-compliance">4.5.1. Legislative Compliance</a></li>
<li><a class="reference internal" href="#self-assessment">4.5.2. Self-Assessment</a></li>
<li><a class="reference internal" href="#legislations-and-regulations">2.5. Legislations and Regulations</a><ul>
<li><a class="reference internal" href="#legislative-compliance">2.5.1. Legislative Compliance</a></li>
<li><a class="reference internal" href="#self-assessment">2.5.2. Self-Assessment</a></li>
</ul>
</li>
<li><a class="reference internal" href="#the-employee-employer-relationship">4.6. The Employee-Employer Relationship</a><ul>
<li><a class="reference internal" href="#contract-of-service-employment">4.6.1. Contract of Service (Employment)</a></li>
<li><a class="reference internal" href="#contract-for-service-subcontracting">4.6.2. Contract for Service (Subcontracting)</a></li>
<li><a class="reference internal" href="#factors-determining-the-type-of-contract">4.6.3. Factors Determining the Type of Contract</a></li>
<li><a class="reference internal" href="#the-employee-employer-relationship">2.6. The Employee-Employer Relationship</a><ul>
<li><a class="reference internal" href="#contract-of-service-employment">2.6.1. Contract of Service (Employment)</a></li>
<li><a class="reference internal" href="#contract-for-service-subcontracting">2.6.2. Contract for Service (Subcontracting)</a></li>
<li><a class="reference internal" href="#factors-determining-the-type-of-contract">2.6.3. Factors Determining the Type of Contract</a></li>
</ul>
</li>
<li><a class="reference internal" href="#review-summary">4.7. Review Summary</a></li>
<li><a class="reference internal" href="#review-questions">4.8. Review Questions</a></li>
<li><a class="reference internal" href="#review-summary">2.7. Review Summary</a></li>
<li><a class="reference internal" href="#review-questions">2.8. Review Questions</a></li>
</ul>
</li>
</ul>
@@ -864,13 +864,13 @@ morning at 10:00 to discuss?</em></p>
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</ul>
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@@ -96,7 +96,7 @@ underscoring their legal significance and the employer’s obligation to ensure
</ol>
</div></blockquote>
<section id="canada-pension-plan">
<h1><span class="section-number">5. </span>Canada Pension Plan<a class="headerlink" href="#canada-pension-plan" title="Link to this heading"></a></h1>
<h1><span class="section-number">3. </span>Canada Pension Plan<a class="headerlink" href="#canada-pension-plan" title="Link to this heading"></a></h1>
<p>Objective of this section is to enable you to identify the following Canada Pension Plan components:</p>
<blockquote>
<div><ul class="simple">
@@ -137,7 +137,7 @@ were based. Individuals can apply for their CPP retirement pension when they tur
<strong>Québec Pension Plan</strong> (QPP). The two plans work together to ensure that all contributors are protected, no matter where the
individual lives. Québec Pension Plan requirements will be covered later in this course.</p>
<section id="who-must-contribute-to-the-canada-pension-plan">
<h2><span class="section-number">5.1. </span>Who Must Contribute to the Canada Pension Plan<a class="headerlink" href="#who-must-contribute-to-the-canada-pension-plan" title="Link to this heading"></a></h2>
<h2><span class="section-number">3.1. </span>Who Must Contribute to the Canada Pension Plan<a class="headerlink" href="#who-must-contribute-to-the-canada-pension-plan" title="Link to this heading"></a></h2>
<p>The CPP is a <strong>contributory plan</strong>. This means that all costs are covered by the financial contributions paid by employees,
employers and self-employed workers, and from revenue earned on CPP investments. The CPP is not funded through general tax
revenues.</p>
@@ -188,7 +188,7 @@ to CPP contributions:</p>
</section>
</section>
<section id="employment-insurance">
<h1><span class="section-number">6. </span>Employment Insurance<a class="headerlink" href="#employment-insurance" title="Link to this heading"></a></h1>
<h1><span class="section-number">4. </span>Employment Insurance<a class="headerlink" href="#employment-insurance" title="Link to this heading"></a></h1>
<p>Objective of this section is to enable you to identify the following Employment Insurance components:</p>
<blockquote>
<div><ul class="simple">
@@ -213,7 +213,7 @@ employers, employees, or both. Although this chapter focuses specifically on the
information about private insurance plans will be covered in the later chapters.</p>
</section>
<section id="record-of-employment">
<h1><span class="section-number">7. </span>Record of Employment<a class="headerlink" href="#record-of-employment" title="Link to this heading"></a></h1>
<h1><span class="section-number">5. </span>Record of Employment<a class="headerlink" href="#record-of-employment" title="Link to this heading"></a></h1>
<p>The <strong>Record of Employment</strong> (ROE) is the form used by Service Canada to determine an individual’s qualification to collect
Employment Insurance benefits when their employment is interrupted, how much the benefit will be and how long they will
collect it. As payroll is responsible for completing the ROE, the form will be illustrated in this chapter, along with an
@@ -230,24 +230,24 @@ explanation of what payroll information must be tracked for ROE reporting purpos
<div>
<h3><a href="index.html">Table of Contents</a></h3>
<ul>
<li><a class="reference internal" href="#">5. Canada Pension Plan</a><ul>
<li><a class="reference internal" href="#who-must-contribute-to-the-canada-pension-plan">5.1. Who Must Contribute to the Canada Pension Plan</a></li>
<li><a class="reference internal" href="#">3. Canada Pension Plan</a><ul>
<li><a class="reference internal" href="#who-must-contribute-to-the-canada-pension-plan">3.1. Who Must Contribute to the Canada Pension Plan</a></li>
</ul>
</li>
<li><a class="reference internal" href="#employment-insurance">6. Employment Insurance</a></li>
<li><a class="reference internal" href="#record-of-employment">7. Record of Employment</a></li>
<li><a class="reference internal" href="#employment-insurance">4. Employment Insurance</a></li>
<li><a class="reference internal" href="#record-of-employment">5. Record of Employment</a></li>
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@@ -277,13 +277,13 @@ explanation of what payroll information must be tracked for ROE reporting purpos
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>index</a></li>
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<h1><span class="section-number">16. </span>Errors and Errata<a class="headerlink" href="#errors-and-errata" title="Link to this heading"></a></h1>
<h1><span class="section-number">13. </span>Errors and Errata<a class="headerlink" href="#errors-and-errata" title="Link to this heading"></a></h1>
</section>
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@@ -51,114 +51,93 @@ to confidently perform essential payroll functions encountered in day-to-day ope
<p class="caption" role="heading"><span class="caption-text">Table of Contents:</span></p>
<ul>
<li class="toctree-l1"><a class="reference internal" href="preface.html">1. PREFACE</a></li>
<li class="toctree-l1"><a class="reference internal" href="introduction.html">2. INTRODUCTION</a><ul>
<li class="toctree-l2"><a class="reference internal" href="introduction.html#outcomes">2.1. Outcomes</a><ul>
<li class="toctree-l3"><a class="reference internal" href="introduction.html#payroll-legal-framework">2.1.1. Payroll Legal Framework</a></li>
<li class="toctree-l1"><a class="reference internal" href="compliance.html">2. PAYROLL COMPLIANCE AND REGULATIONS</a><ul>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#introduction">2.1. Introduction</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#payroll-objectives">2.2. Payroll Objectives</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#responsibilities-and-functions-of-payroll">2.3. Responsibilities and Functions of Payroll</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#payroll-stakeholders">2.4. Payroll Stakeholders</a><ul>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#government-stakeholders">2.4.1. Government Stakeholders</a></li>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#federal-government">2.4.2. Federal Government</a></li>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#provincial-territorial-governments">2.4.3. Provincial/Territorial Governments</a></li>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#internal-stakeholders">2.4.4. Internal Stakeholders</a></li>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#external-stakeholders">2.4.5. External Stakeholders</a></li>
</ul>
</li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#legislations-and-regulations">2.5. Legislations and Regulations</a><ul>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#legislative-compliance">2.5.1. Legislative Compliance</a></li>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#self-assessment">2.5.2. Self-Assessment</a></li>
</ul>
</li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#the-employee-employer-relationship">2.6. The Employee-Employer Relationship</a><ul>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#contract-of-service-employment">2.6.1. Contract of Service (Employment)</a></li>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#contract-for-service-subcontracting">2.6.2. Contract for Service (Subcontracting)</a></li>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#factors-determining-the-type-of-contract">2.6.3. Factors Determining the Type of Contract</a></li>
</ul>
</li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#review-summary">2.7. Review Summary</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#review-questions">2.8. Review Questions</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html">3. Canada Pension Plan</a><ul>
<li class="toctree-l2"><a class="reference internal" href="cpp-and-ei.html#who-must-contribute-to-the-canada-pension-plan">3.1. Who Must Contribute to the Canada Pension Plan</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html#employment-insurance">4. Employment Insurance</a></li>
<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html#record-of-employment">5. Record of Employment</a></li>
<li class="toctree-l1"><a class="reference internal" href="compensation.html">6. CALCULATING NET EARNINGS</a><ul>
<li class="toctree-l2"><a class="reference internal" href="compensation.html#employment-income">6.1. Employment Income</a></li>
<li class="toctree-l2"><a class="reference internal" href="compensation.html#allowances">6.2. Allowances</a></li>
<li class="toctree-l2"><a class="reference internal" href="compensation.html#expenses">6.3. Expenses</a></li>
<li class="toctree-l2"><a class="reference internal" href="compensation.html#benefits">6.4. Benefits</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="onboarding_employee.html">7. OBNOARDING EMPLOYEE</a><ul>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#internal-forms">7.1. Internal Forms</a><ul>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#authorization-for-hiring">7.1.1. Authorization for Hiring</a></li>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#union-membership">7.1.2. Union Membership</a></li>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#benefit-enrollment-forms">7.1.3. Benefit Enrollment Forms</a></li>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#confidentiality-agreement">7.1.4. Confidentiality Agreement</a></li>
</ul>
</li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#required-federal-and-provincial-territorial-forms">7.2. Required Federal and Provincial/Territorial Forms</a><ul>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#tax-credits-td1">7.2.1. Tax Credits (TD1)</a></li>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#tax-credits-tp-1015-3-v-quebec">7.2.2. Tax Credits (TP-1015.3-V - Québec)</a></li>
</ul>
</li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#entering-employee-information-into-sage50">7.3. Entering Employee Information into Sage50</a><ul>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#review-questions">7.3.1. Review Questions</a></li>
</ul>
</li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#content-review-highlights">7.4. Content Review Highlights</a></li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#review-questions-sample">7.5. Review Questions (Sample)</a></li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#example-evaluations">7.6. Example Evaluations</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="payroll_accounting.html">8. Payroll Accounting</a><ul>
<li class="toctree-l2"><a class="reference internal" href="payroll_accounting.html#journal-entries">8.1. Journal Entries</a><ul>
<li class="toctree-l3"><a class="reference internal" href="payroll_accounting.html#accounting-recap">8.1.1. Accounting Recap</a></li>
<li class="toctree-l3"><a class="reference internal" href="payroll_accounting.html#id1">8.1.2. Journal Entries</a></li>
</ul>
</li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="terminology.html">3. TERMINOLOGY</a><ul>
<li class="toctree-l2"><a class="reference internal" href="terminology.html#pensionable-earnings">3.1. Pensionable Earnings</a></li>
<li class="toctree-l2"><a class="reference internal" href="terminology.html#insurable-earnings">3.2. Insurable Earnings</a></li>
<li class="toctree-l1"><a class="reference internal" href="review_questions.html">9. REVIEW QUESTIONS</a><ul>
<li class="toctree-l2"><a class="reference internal" href="review_questions.html#new-employee-information">9.1. New Employee Information</a></li>
</ul>
</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#introduction">4.1. Introduction</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#payroll-objectives">4.2. Payroll Objectives</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#responsibilities-and-functions-of-payroll">4.3. Responsibilities and Functions of Payroll</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#payroll-stakeholders">4.4. Payroll Stakeholders</a><ul>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#government-stakeholders">4.4.1. Government Stakeholders</a></li>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#federal-government">4.4.2. Federal Government</a></li>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#provincial-territorial-governments">4.4.3. Provincial/Territorial Governments</a></li>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#internal-stakeholders">4.4.4. Internal Stakeholders</a></li>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#external-stakeholders">4.4.5. External Stakeholders</a></li>
<li class="toctree-l1"><a class="reference internal" href="terminology.html">10. TERMINOLOGY</a><ul>
<li class="toctree-l2"><a class="reference internal" href="terminology.html#pensionable-earnings">10.1. Pensionable Earnings</a></li>
<li class="toctree-l2"><a class="reference internal" href="terminology.html#insurable-earnings">10.2. Insurable Earnings</a></li>
</ul>
</li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#legislations-and-regulations">4.5. Legislations and Regulations</a><ul>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#legislative-compliance">4.5.1. Legislative Compliance</a></li>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#self-assessment">4.5.2. Self-Assessment</a></li>
</ul>
</li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#the-employee-employer-relationship">4.6. The Employee-Employer Relationship</a><ul>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#contract-of-service-employment">4.6.1. Contract of Service (Employment)</a></li>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#contract-for-service-subcontracting">4.6.2. Contract for Service (Subcontracting)</a></li>
<li class="toctree-l3"><a class="reference internal" href="compliance.html#factors-determining-the-type-of-contract">4.6.3. Factors Determining the Type of Contract</a></li>
</ul>
</li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#review-summary">4.7. Review Summary</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#review-questions">4.8. Review Questions</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html">5. Canada Pension Plan</a><ul>
<li class="toctree-l2"><a class="reference internal" href="cpp-and-ei.html#who-must-contribute-to-the-canada-pension-plan">5.1. Who Must Contribute to the Canada Pension Plan</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html#employment-insurance">6. Employment Insurance</a></li>
<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html#record-of-employment">7. Record of Employment</a></li>
<li class="toctree-l1"><a class="reference internal" href="compensation.html">8. DETERMINING ANNUAL AND PAY PERIOD EARNINGS</a><ul>
<li class="toctree-l2"><a class="reference internal" href="compensation.html#employment-income">8.1. Employment Income</a></li>
<li class="toctree-l2"><a class="reference internal" href="compensation.html#allowances">8.2. Allowances</a></li>
<li class="toctree-l2"><a class="reference internal" href="compensation.html#expenses">8.3. Expenses</a></li>
<li class="toctree-l2"><a class="reference internal" href="compensation.html#benefits">8.4. Benefits</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="onboarding_employee.html">9. OBNOARDING EMPLOYEE</a><ul>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#internal-forms">9.1. Internal Forms</a><ul>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#authorization-for-hiring">9.1.1. Authorization for Hiring</a></li>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#union-membership">9.1.2. Union Membership</a></li>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#benefit-enrollment-forms">9.1.3. Benefit Enrollment Forms</a></li>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#confidentiality-agreement">9.1.4. Confidentiality Agreement</a></li>
</ul>
</li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#required-federal-and-provincial-territorial-forms">9.2. Required Federal and Provincial/Territorial Forms</a><ul>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#tax-credits-td1">9.2.1. Tax Credits (TD1)</a></li>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#tax-credits-tp-1015-3-v-quebec">9.2.2. Tax Credits (TP-1015.3-V - Québec)</a></li>
</ul>
</li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#entering-employee-information-into-sage50">9.3. Entering Employee Information into Sage50</a><ul>
<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#review-questions">9.3.1. Review Questions</a></li>
</ul>
</li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#content-review-highlights">9.4. Content Review Highlights</a></li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#review-questions-sample">9.5. Review Questions (Sample)</a></li>
<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#example-evaluations">9.6. Example Evaluations</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="payroll_accounting.html">10. Payroll Accounting</a><ul>
<li class="toctree-l2"><a class="reference internal" href="payroll_accounting.html#journal-entries">10.1. Journal Entries</a><ul>
<li class="toctree-l3"><a class="reference internal" href="payroll_accounting.html#accounting-recap">10.1.1. Accounting Recap</a></li>
<li class="toctree-l3"><a class="reference internal" href="payroll_accounting.html#id1">10.1.2. Journal Entries</a></li>
</ul>
</li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="review_questions.html">11. REVIEW QUESTIONS</a><ul>
<li class="toctree-l2"><a class="reference internal" href="review_questions.html#new-employee-information">11.1. New Employee Information</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="TD1.html">12. TD1</a><ul>
<li class="toctree-l2"><a class="reference internal" href="TD1.html#td1-2025-personal-tax-credits-return">12.1. TD1 - 2025 Personal Tax Credits Return</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="calculating-net-pay.html">13. CALCULATING NET PAY</a><ul>
<li class="toctree-l2"><a class="reference internal" href="calculating-net-pay.html#salary">13.1. Salary</a></li>
<li class="toctree-l2"><a class="reference internal" href="calculating-net-pay.html#commission">13.2. Commission</a></li>
<li class="toctree-l2"><a class="reference internal" href="calculating-net-pay.html#pension">13.3. Pension</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="rates_2025.html">14. RATES FOR 2025</a><ul>
<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#canada-quebec-pension-plan-cpp-qpp">14.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)</a></li>
<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#cpp2-contribution-rates-maximums">14.2. CPP2 CONTRIBUTION RATES MAXIMUMS</a></li>
<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#references">14.3. References</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="references.html">15. REFERENCES</a></li>
<li class="toctree-l1"><a class="reference internal" href="errata.html">16. Errors and Errata</a></li>
<li class="toctree-l1"><a class="reference internal" href="syntax.html">17. TITLE #</a><ul>
<li class="toctree-l2"><a class="reference internal" href="syntax.html#id1">17.1. TITLE =</a></li>
<li class="toctree-l1"><a class="reference internal" href="rates_2025.html">11. RATES FOR 2025</a><ul>
<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#canada-quebec-pension-plan-cpp-qpp">11.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)</a></li>
<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#cpp2-contribution-rates-maximums">11.2. CPP2 CONTRIBUTION RATES MAXIMUMS</a></li>
<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#references">11.3. References</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="references.html">12. REFERENCES</a></li>
<li class="toctree-l1"><a class="reference internal" href="errata.html">13. Errors and Errata</a></li>
</ul>
</div>
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@@ -5,7 +5,7 @@
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<meta name="viewport" content="width=device-width, initial-scale=1.0" /><meta name="viewport" content="width=device-width, initial-scale=1" />
<title>9. OBNOARDING EMPLOYEE &#8212; 🍁 Payroll Administration Fall 2025 documentation</title>
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@@ -15,8 +15,8 @@
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</head><body>
<div class="related" role="navigation" aria-label="Related">
<h3>Navigation</h3>
@@ -25,13 +25,13 @@
<a href="genindex.html" title="General Index"
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<a href="payroll_accounting.html" title="10. Payroll Accounting"
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<li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">9. </span>OBNOARDING EMPLOYEE</a></li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">7. </span>OBNOARDING EMPLOYEE</a></li>
</ul>
</div>
@@ -41,7 +41,7 @@
<div class="body" role="main">
<section id="obnoarding-employee">
<h1><span class="section-number">9. </span>OBNOARDING EMPLOYEE<a class="headerlink" href="#obnoarding-employee" title="Link to this heading"></a></h1>
<h1><span class="section-number">7. </span>OBNOARDING EMPLOYEE<a class="headerlink" href="#obnoarding-employee" title="Link to this heading"></a></h1>
<p>In the context of Canadian payroll administration, onboarding an employee refers to the formal process of integrating a new hire into
both the organizational and payroll systems. It ensures that the employee is properly registered, legally compliant, and ready to be paid
accurately and on time.</p>
@@ -101,7 +101,7 @@ accurately and on time.</p>
- Net pay</p></li>
</ul>
<section id="internal-forms">
<h2><span class="section-number">9.1. </span>Internal Forms<a class="headerlink" href="#internal-forms" title="Link to this heading"></a></h2>
<h2><span class="section-number">7.1. </span>Internal Forms<a class="headerlink" href="#internal-forms" title="Link to this heading"></a></h2>
<p>Typical commencement package forms include:</p>
<ul class="simple">
<li><p>Authorization for hiring</p></li>
@@ -111,7 +111,7 @@ accurately and on time.</p>
<li><p>Confidentiality agreement</p></li>
</ul>
<section id="authorization-for-hiring">
<h3><span class="section-number">9.1.1. </span>Authorization for Hiring<a class="headerlink" href="#authorization-for-hiring" title="Link to this heading"></a></h3>
<h3><span class="section-number">7.1.1. </span>Authorization for Hiring<a class="headerlink" href="#authorization-for-hiring" title="Link to this heading"></a></h3>
<p>This internal document includes:</p>
<ul class="simple">
<li><p>New employee’s basic info</p></li>
@@ -122,7 +122,7 @@ accurately and on time.</p>
<p><strong>Important:</strong> Employer must obtain a valid SIN. A SIN starting with 9 must have a valid expiry date and associated work permit.</p>
</section>
<section id="union-membership">
<h3><span class="section-number">9.1.2. </span>Union Membership<a class="headerlink" href="#union-membership" title="Link to this heading"></a></h3>
<h3><span class="section-number">7.1.2. </span>Union Membership<a class="headerlink" href="#union-membership" title="Link to this heading"></a></h3>
<p>For unionized workplaces:</p>
<ul class="simple">
<li><p>Amount of union dues to be deducted</p></li>
@@ -131,7 +131,7 @@ accurately and on time.</p>
</ul>
</section>
<section id="benefit-enrollment-forms">
<h3><span class="section-number">9.1.3. </span>Benefit Enrollment Forms<a class="headerlink" href="#benefit-enrollment-forms" title="Link to this heading"></a></h3>
<h3><span class="section-number">7.1.3. </span>Benefit Enrollment Forms<a class="headerlink" href="#benefit-enrollment-forms" title="Link to this heading"></a></h3>
<p>Forms cover group insurance and pension plans:</p>
<ul class="simple">
<li><p>Employee indicates coverage type</p></li>
@@ -139,7 +139,7 @@ accurately and on time.</p>
</ul>
</section>
<section id="confidentiality-agreement">
<h3><span class="section-number">9.1.4. </span>Confidentiality Agreement<a class="headerlink" href="#confidentiality-agreement" title="Link to this heading"></a></h3>
<h3><span class="section-number">7.1.4. </span>Confidentiality Agreement<a class="headerlink" href="#confidentiality-agreement" title="Link to this heading"></a></h3>
<p>A legally binding agreement protecting sensitive company info:</p>
<ul class="simple">
<li><p>Defines proprietary data</p></li>
@@ -148,7 +148,7 @@ accurately and on time.</p>
</section>
</section>
<section id="required-federal-and-provincial-territorial-forms">
<h2><span class="section-number">9.2. </span>Required Federal and Provincial/Territorial Forms<a class="headerlink" href="#required-federal-and-provincial-territorial-forms" title="Link to this heading"></a></h2>
<h2><span class="section-number">7.2. </span>Required Federal and Provincial/Territorial Forms<a class="headerlink" href="#required-federal-and-provincial-territorial-forms" title="Link to this heading"></a></h2>
<p><strong>Purpose:</strong> Determine correct income tax withholdings.</p>
<p>Forms:</p>
<ul class="simple">
@@ -169,7 +169,7 @@ accurately and on time.</p>
<li><p>Social Insurance Number</p></li>
</ul>
<section id="tax-credits-td1">
<h3><span class="section-number">9.2.1. </span>Tax Credits (TD1)<a class="headerlink" href="#tax-credits-td1" title="Link to this heading"></a></h3>
<h3><span class="section-number">7.2.1. </span>Tax Credits (TD1)<a class="headerlink" href="#tax-credits-td1" title="Link to this heading"></a></h3>
<ol class="arabic simple">
<li><p>Basic personal amount</p></li>
<li><p>Canada caregiver (infirm children)</p></li>
@@ -192,7 +192,7 @@ accurately and on time.</p>
</ul>
</section>
<section id="tax-credits-tp-1015-3-v-quebec">
<h3><span class="section-number">9.2.2. </span>Tax Credits (TP-1015.3-V - Québec)<a class="headerlink" href="#tax-credits-tp-1015-3-v-quebec" title="Link to this heading"></a></h3>
<h3><span class="section-number">7.2.2. </span>Tax Credits (TP-1015.3-V - Québec)<a class="headerlink" href="#tax-credits-tp-1015-3-v-quebec" title="Link to this heading"></a></h3>
<ul class="simple">
<li><p>Basic amount</p></li>
<li><p>Transfer from spouse</p></li>
@@ -209,7 +209,7 @@ accurately and on time.</p>
</section>
</section>
<section id="entering-employee-information-into-sage50">
<h2><span class="section-number">9.3. </span>Entering Employee Information into Sage50<a class="headerlink" href="#entering-employee-information-into-sage50" title="Link to this heading"></a></h2>
<h2><span class="section-number">7.3. </span>Entering Employee Information into Sage50<a class="headerlink" href="#entering-employee-information-into-sage50" title="Link to this heading"></a></h2>
<p>To enter a new employee into the Sage 50 Payroll module (Canada edition), start by navigating to the Employees &amp; Payroll section in the
Home window. Right-click the Employees icon and choose “Add Employee” to begin creating employee’s record. Input the employee’s full legal
name. Then, proceed to fill in the personal and payroll details across several tabs: the Personal tab for birth date and contact info, the Taxes tab to select the appropriate provincial
@@ -233,7 +233,7 @@ regulatory standards.</p>
<img alt="_images/onboarding-employee_005.png" src="_images/onboarding-employee_005.png" />
<img alt="_images/onboarding-employee_006.png" src="_images/onboarding-employee_006.png" />
<section id="review-questions">
<h3><span class="section-number">9.3.1. </span>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h3>
<h3><span class="section-number">7.3.1. </span>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h3>
<ol class="arabic">
<li><p>What is the significance of accurately entering the “Date Hired” field when setting up a new employee profile in Sage 50?</p>
<p><em>Accurately entering the “Date Hired” in Sage 50 is a critical step in ensuring the integrity of payroll records and overall HR
@@ -262,7 +262,7 @@ Payroll department holds this information, it cannot be disclosed to supervisors
</section>
</section>
<section id="content-review-highlights">
<h2><span class="section-number">9.4. </span>Content Review Highlights<a class="headerlink" href="#content-review-highlights" title="Link to this heading"></a></h2>
<h2><span class="section-number">7.4. </span>Content Review Highlights<a class="headerlink" href="#content-review-highlights" title="Link to this heading"></a></h2>
<ul class="simple">
<li><p>Consent is required for personal info collection</p></li>
<li><p>TD1 and TP-1015.3-V are used to calculate source deductions</p></li>
@@ -271,7 +271,7 @@ Payroll department holds this information, it cannot be disclosed to supervisors
</ul>
</section>
<section id="review-questions-sample">
<h2><span class="section-number">9.5. </span>Review Questions (Sample)<a class="headerlink" href="#review-questions-sample" title="Link to this heading"></a></h2>
<h2><span class="section-number">7.5. </span>Review Questions (Sample)<a class="headerlink" href="#review-questions-sample" title="Link to this heading"></a></h2>
<ol class="arabic simple">
<li><p>What does an offer letter signature signify?</p></li>
<li><p>What documents are included in a commencement package?</p></li>
@@ -283,7 +283,7 @@ Payroll department holds this information, it cannot be disclosed to supervisors
</ol>
</section>
<section id="example-evaluations">
<h2><span class="section-number">9.6. </span>Example Evaluations<a class="headerlink" href="#example-evaluations" title="Link to this heading"></a></h2>
<h2><span class="section-number">7.6. </span>Example Evaluations<a class="headerlink" href="#example-evaluations" title="Link to this heading"></a></h2>
<p><strong>Gloria Meyer (Alberta):</strong>
- Claimed: Basic, eligible dependant, transferred tuition
- Appears accurate</p>
@@ -311,26 +311,26 @@ Payroll department holds this information, it cannot be disclosed to supervisors
<div>
<h3><a href="index.html">Table of Contents</a></h3>
<ul>
<li><a class="reference internal" href="#">9. OBNOARDING EMPLOYEE</a><ul>
<li><a class="reference internal" href="#internal-forms">9.1. Internal Forms</a><ul>
<li><a class="reference internal" href="#authorization-for-hiring">9.1.1. Authorization for Hiring</a></li>
<li><a class="reference internal" href="#union-membership">9.1.2. Union Membership</a></li>
<li><a class="reference internal" href="#benefit-enrollment-forms">9.1.3. Benefit Enrollment Forms</a></li>
<li><a class="reference internal" href="#confidentiality-agreement">9.1.4. Confidentiality Agreement</a></li>
<li><a class="reference internal" href="#">7. OBNOARDING EMPLOYEE</a><ul>
<li><a class="reference internal" href="#internal-forms">7.1. Internal Forms</a><ul>
<li><a class="reference internal" href="#authorization-for-hiring">7.1.1. Authorization for Hiring</a></li>
<li><a class="reference internal" href="#union-membership">7.1.2. Union Membership</a></li>
<li><a class="reference internal" href="#benefit-enrollment-forms">7.1.3. Benefit Enrollment Forms</a></li>
<li><a class="reference internal" href="#confidentiality-agreement">7.1.4. Confidentiality Agreement</a></li>
</ul>
</li>
<li><a class="reference internal" href="#required-federal-and-provincial-territorial-forms">9.2. Required Federal and Provincial/Territorial Forms</a><ul>
<li><a class="reference internal" href="#tax-credits-td1">9.2.1. Tax Credits (TD1)</a></li>
<li><a class="reference internal" href="#tax-credits-tp-1015-3-v-quebec">9.2.2. Tax Credits (TP-1015.3-V - Québec)</a></li>
<li><a class="reference internal" href="#required-federal-and-provincial-territorial-forms">7.2. Required Federal and Provincial/Territorial Forms</a><ul>
<li><a class="reference internal" href="#tax-credits-td1">7.2.1. Tax Credits (TD1)</a></li>
<li><a class="reference internal" href="#tax-credits-tp-1015-3-v-quebec">7.2.2. Tax Credits (TP-1015.3-V - Québec)</a></li>
</ul>
</li>
<li><a class="reference internal" href="#entering-employee-information-into-sage50">9.3. Entering Employee Information into Sage50</a><ul>
<li><a class="reference internal" href="#review-questions">9.3.1. Review Questions</a></li>
<li><a class="reference internal" href="#entering-employee-information-into-sage50">7.3. Entering Employee Information into Sage50</a><ul>
<li><a class="reference internal" href="#review-questions">7.3.1. Review Questions</a></li>
</ul>
</li>
<li><a class="reference internal" href="#content-review-highlights">9.4. Content Review Highlights</a></li>
<li><a class="reference internal" href="#review-questions-sample">9.5. Review Questions (Sample)</a></li>
<li><a class="reference internal" href="#example-evaluations">9.6. Example Evaluations</a></li>
<li><a class="reference internal" href="#content-review-highlights">7.4. Content Review Highlights</a></li>
<li><a class="reference internal" href="#review-questions-sample">7.5. Review Questions (Sample)</a></li>
<li><a class="reference internal" href="#example-evaluations">7.6. Example Evaluations</a></li>
</ul>
</li>
</ul>
@@ -339,12 +339,12 @@ Payroll department holds this information, it cannot be disclosed to supervisors
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@@ -374,13 +374,13 @@ Payroll department holds this information, it cannot be disclosed to supervisors
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>index</a></li>
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@@ -5,7 +5,7 @@
<meta charset="utf-8" />
<meta name="viewport" content="width=device-width, initial-scale=1.0" /><meta name="viewport" content="width=device-width, initial-scale=1" />
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@@ -25,13 +25,13 @@
<a href="genindex.html" title="General Index"
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@@ -41,11 +41,11 @@
<div class="body" role="main">
<section id="payroll-accounting">
<h1><span class="section-number">10. </span>Payroll Accounting<a class="headerlink" href="#payroll-accounting" title="Link to this heading"></a></h1>
<h1><span class="section-number">8. </span>Payroll Accounting<a class="headerlink" href="#payroll-accounting" title="Link to this heading"></a></h1>
<section id="journal-entries">
<h2><span class="section-number">10.1. </span>Journal Entries<a class="headerlink" href="#journal-entries" title="Link to this heading"></a></h2>
<h2><span class="section-number">8.1. </span>Journal Entries<a class="headerlink" href="#journal-entries" title="Link to this heading"></a></h2>
<section id="accounting-recap">
<h3><span class="section-number">10.1.1. </span>Accounting Recap<a class="headerlink" href="#accounting-recap" title="Link to this heading"></a></h3>
<h3><span class="section-number">8.1.1. </span>Accounting Recap<a class="headerlink" href="#accounting-recap" title="Link to this heading"></a></h3>
<p class="centered">
<strong><img class="math" src="_images/math/3fa11f8e69bcb5e9be2df6754a5e4f614450b91c.png" alt="\Sigma \text{ Total Debits} = \Sigma \text{ Total Credits}" style="vertical-align: 0px"/></strong></p><p class="centered">
<strong><img class="math" src="_images/math/96afef116a3f4349b6cf21c73cca42773ed21927.png" alt="\text{Assets} = \text{Liabilities} + \text{Equity}" style="vertical-align: -4px"/></strong></p><div class="math" id="equation-accountingequation">
@@ -59,7 +59,7 @@
Payroll accounting includes the management of employee wages, tax withholdings, benefit deductions, and other payroll-related expenses. The system is designed to automate these processes, ensuring accuracy and compliance with Canadian payroll regulations.</p>
</section>
<section id="id1">
<h3><span class="section-number">10.1.2. </span>Journal Entries<a class="headerlink" href="#id1" title="Link to this heading"></a></h3>
<h3><span class="section-number">8.1.2. </span>Journal Entries<a class="headerlink" href="#id1" title="Link to this heading"></a></h3>
<p>Journal entries are a key part of payroll accounting, as they document the financial impact of payroll transactions on the organization’s accounts. Each payroll run generates a series of journal entries that reflect the distribution of wages, taxes, and deductions across various accounts.
These entries are essential for maintaining accurate financial records and ensuring that the organization’s financial statements reflect the true cost of employee compensation. The Canadian Payroll Administration system automates the generation of these journal entries, reducing the risk of errors and ensuring compliance with accounting standards.</p>
<div class="line-block">
@@ -82,10 +82,10 @@ These entries are essential for maintaining accurate financial records and ensur
<div>
<h3><a href="index.html">Table of Contents</a></h3>
<ul>
<li><a class="reference internal" href="#">10. Payroll Accounting</a><ul>
<li><a class="reference internal" href="#journal-entries">10.1. Journal Entries</a><ul>
<li><a class="reference internal" href="#accounting-recap">10.1.1. Accounting Recap</a></li>
<li><a class="reference internal" href="#id1">10.1.2. Journal Entries</a></li>
<li><a class="reference internal" href="#">8. Payroll Accounting</a><ul>
<li><a class="reference internal" href="#journal-entries">8.1. Journal Entries</a><ul>
<li><a class="reference internal" href="#accounting-recap">8.1.1. Accounting Recap</a></li>
<li><a class="reference internal" href="#id1">8.1.2. Journal Entries</a></li>
</ul>
</li>
</ul>
@@ -96,12 +96,12 @@ These entries are essential for maintaining accurate financial records and ensur
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title="previous chapter"><span class="section-number">9. </span>🍁 OBNOARDING EMPLOYEE 🍁</a></p>
title="previous chapter"><span class="section-number">7. </span>OBNOARDING EMPLOYEE</a></p>
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title="next chapter"><span class="section-number">9. </span>REVIEW QUESTIONS</a></p>
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<h3>This Page</h3>
@@ -131,13 +131,13 @@ These entries are essential for maintaining accurate financial records and ensur
<a href="genindex.html" title="General Index"
>index</a></li>
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40
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@@ -5,7 +5,7 @@
<meta charset="utf-8" />
<meta name="viewport" content="width=device-width, initial-scale=1.0" /><meta name="viewport" content="width=device-width, initial-scale=1" />
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<link rel="next" title="15. REFERENCES" href="references.html" />
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@@ -25,13 +25,13 @@
<a href="genindex.html" title="General Index"
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</ul>
</div>
@@ -41,9 +41,9 @@
<div class="body" role="main">
<section id="rates-for-2025">
<h1><span class="section-number">14. </span>RATES FOR 2025<a class="headerlink" href="#rates-for-2025" title="Link to this heading"></a></h1>
<h1><span class="section-number">11. </span>RATES FOR 2025<a class="headerlink" href="#rates-for-2025" title="Link to this heading"></a></h1>
<section id="canada-quebec-pension-plan-cpp-qpp">
<h2><span class="section-number">14.1. </span>CANADA / QUEBEC PENSION PLAN (CPP / QPP)<a class="headerlink" href="#canada-quebec-pension-plan-cpp-qpp" title="Link to this heading"></a></h2>
<h2><span class="section-number">11.1. </span>CANADA / QUEBEC PENSION PLAN (CPP / QPP)<a class="headerlink" href="#canada-quebec-pension-plan-cpp-qpp" title="Link to this heading"></a></h2>
<table class="docutils align-left" id="id1">
<caption><span class="caption-text">CANADA / QUEBEC PENSION PLAN (CPP / QPP)</span><a class="headerlink" href="#id1" title="Link to this table"></a></caption>
<colgroup>
@@ -121,7 +121,7 @@
</table>
</section>
<section id="cpp2-contribution-rates-maximums">
<h2><span class="section-number">14.2. </span>CPP2 CONTRIBUTION RATES MAXIMUMS<a class="headerlink" href="#cpp2-contribution-rates-maximums" title="Link to this heading"></a></h2>
<h2><span class="section-number">11.2. </span>CPP2 CONTRIBUTION RATES MAXIMUMS<a class="headerlink" href="#cpp2-contribution-rates-maximums" title="Link to this heading"></a></h2>
<table class="docutils align-left" id="id2">
<caption><span class="caption-text">CPP2 Contribution Rates Maximums</span><a class="headerlink" href="#id2" title="Link to this table"></a></caption>
<colgroup>
@@ -150,7 +150,7 @@
</table>
</section>
<section id="references">
<h2><span class="section-number">14.3. </span>References<a class="headerlink" href="#references" title="Link to this heading"></a></h2>
<h2><span class="section-number">11.3. </span>References<a class="headerlink" href="#references" title="Link to this heading"></a></h2>
<p><a class="reference external" href="https://laws-lois.justice.gc.ca/eng/acts/C-8/page-5.html#docCont">CPP Maximum contributory earnings</a></p>
<p><a class="reference external" href="https://laws-lois.justice.gc.ca/eng/acts/C-8/page-3.html#docCont">Second additional CPP contributions</a></p>
</section>
@@ -166,10 +166,10 @@
<div>
<h3><a href="index.html">Table of Contents</a></h3>
<ul>
<li><a class="reference internal" href="#">14. RATES FOR 2025</a><ul>
<li><a class="reference internal" href="#canada-quebec-pension-plan-cpp-qpp">14.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)</a></li>
<li><a class="reference internal" href="#cpp2-contribution-rates-maximums">14.2. CPP2 CONTRIBUTION RATES MAXIMUMS</a></li>
<li><a class="reference internal" href="#references">14.3. References</a></li>
<li><a class="reference internal" href="#">11. RATES FOR 2025</a><ul>
<li><a class="reference internal" href="#canada-quebec-pension-plan-cpp-qpp">11.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)</a></li>
<li><a class="reference internal" href="#cpp2-contribution-rates-maximums">11.2. CPP2 CONTRIBUTION RATES MAXIMUMS</a></li>
<li><a class="reference internal" href="#references">11.3. References</a></li>
</ul>
</li>
</ul>
@@ -177,13 +177,13 @@
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@@ -213,13 +213,13 @@
<a href="genindex.html" title="General Index"
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@@ -5,7 +5,7 @@
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@@ -15,8 +15,8 @@
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</ul>
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@@ -41,7 +41,7 @@
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<section id="references">
<h1><span class="section-number">15. </span>REFERENCES<a class="headerlink" href="#references" title="Link to this heading"></a></h1>
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<p><a class="reference external" href="https://www.canada.ca/en/revenue-agency/services/e-services/digital-services-businesses/payroll-deductions-online-calculator.html">Payroll Deductions Online Calculator</a></p>
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@@ -55,12 +55,12 @@
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<a href="TD1.html" title="12. TD1"
<a href="terminology.html" title="10. TERMINOLOGY"
accesskey="N">next</a> |</li>
<li class="right" >
<a href="payroll_accounting.html" title="10. Payroll Accounting"
<a href="payroll_accounting.html" title="8. Payroll Accounting"
accesskey="P">previous</a> |</li>
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">11. </span>REVIEW QUESTIONS</a></li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">9. </span>REVIEW QUESTIONS</a></li>
</ul>
</div>
@@ -41,10 +41,10 @@
<div class="body" role="main">
<section id="review-questions">
<h1><span class="section-number">11. </span>REVIEW QUESTIONS<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h1>
<h1><span class="section-number">9. </span>REVIEW QUESTIONS<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h1>
<p>This section contains review questions for the material covered in the course. These questions are designed to test your understanding and help reinforce the concepts learned.</p>
<section id="new-employee-information">
<h2><span class="section-number">11.1. </span>New Employee Information<a class="headerlink" href="#new-employee-information" title="Link to this heading"></a></h2>
<h2><span class="section-number">9.1. </span>New Employee Information<a class="headerlink" href="#new-employee-information" title="Link to this heading"></a></h2>
<p>Which one of the following is correct?</p>
<ul class="simple">
<li><p><strong>a.</strong> Choice A</p></li>
@@ -64,8 +64,8 @@
<div>
<h3><a href="index.html">Table of Contents</a></h3>
<ul>
<li><a class="reference internal" href="#">11. REVIEW QUESTIONS</a><ul>
<li><a class="reference internal" href="#new-employee-information">11.1. New Employee Information</a></li>
<li><a class="reference internal" href="#">9. REVIEW QUESTIONS</a><ul>
<li><a class="reference internal" href="#new-employee-information">9.1. New Employee Information</a></li>
</ul>
</li>
</ul>
@@ -74,12 +74,12 @@
<div>
<h4>Previous topic</h4>
<p class="topless"><a href="payroll_accounting.html"
title="previous chapter"><span class="section-number">10. </span>Payroll Accounting</a></p>
title="previous chapter"><span class="section-number">8. </span>Payroll Accounting</a></p>
</div>
<div>
<h4>Next topic</h4>
<p class="topless"><a href="TD1.html"
title="next chapter"><span class="section-number">12. </span>TD1</a></p>
<p class="topless"><a href="terminology.html"
title="next chapter"><span class="section-number">10. </span>TERMINOLOGY</a></p>
</div>
<div role="note" aria-label="source link">
<h3>This Page</h3>
@@ -109,13 +109,13 @@
<a href="genindex.html" title="General Index"
>index</a></li>
<li class="right" >
<a href="TD1.html" title="12. TD1"
<a href="terminology.html" title="10. TERMINOLOGY"
>next</a> |</li>
<li class="right" >
<a href="payroll_accounting.html" title="10. Payroll Accounting"
<a href="payroll_accounting.html" title="8. Payroll Accounting"
>previous</a> |</li>
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<li class="nav-item nav-item-this"><a href=""><span class="section-number">11. </span>REVIEW QUESTIONS</a></li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">9. </span>REVIEW QUESTIONS</a></li>
</ul>
</div>
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2
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38
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@@ -5,7 +5,7 @@
<meta charset="utf-8" />
<meta name="viewport" content="width=device-width, initial-scale=1.0" /><meta name="viewport" content="width=device-width, initial-scale=1" />
<title>3. TERMINOLOGY &#8212; 🍁 Payroll Administration Fall 2025 documentation</title>
<title>10. TERMINOLOGY &#8212; 🍁 Payroll Administration Fall 2025 documentation</title>
<link rel="stylesheet" type="text/css" href="_static/pygments.css?v=03e43079" />
<link rel="stylesheet" type="text/css" href="_static/classic.css?v=2bf1fcf8" />
@@ -15,8 +15,8 @@
<link rel="index" title="Index" href="genindex.html" />
<link rel="search" title="Search" href="search.html" />
<link rel="next" title="4. PAYROLL COMPLIANCE AND REGULATIONS" href="compliance.html" />
<link rel="prev" title="2. INTRODUCTION" href="introduction.html" />
<link rel="next" title="11. RATES FOR 2025" href="rates_2025.html" />
<link rel="prev" title="9. REVIEW QUESTIONS" href="review_questions.html" />
</head><body>
<div class="related" role="navigation" aria-label="Related">
<h3>Navigation</h3>
@@ -25,13 +25,13 @@
<a href="genindex.html" title="General Index"
accesskey="I">index</a></li>
<li class="right" >
<a href="compliance.html" title="4. PAYROLL COMPLIANCE AND REGULATIONS"
<a href="rates_2025.html" title="11. RATES FOR 2025"
accesskey="N">next</a> |</li>
<li class="right" >
<a href="introduction.html" title="2. INTRODUCTION"
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accesskey="P">previous</a> |</li>
<li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">3. </span>TERMINOLOGY</a></li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">10. </span>TERMINOLOGY</a></li>
</ul>
</div>
@@ -41,12 +41,12 @@
<div class="body" role="main">
<section id="terminology">
<h1><span class="section-number">3. </span>TERMINOLOGY<a class="headerlink" href="#terminology" title="Link to this heading"></a></h1>
<h1><span class="section-number">10. </span>TERMINOLOGY<a class="headerlink" href="#terminology" title="Link to this heading"></a></h1>
<section id="pensionable-earnings">
<h2><span class="section-number">3.1. </span>Pensionable Earnings<a class="headerlink" href="#pensionable-earnings" title="Link to this heading"></a></h2>
<h2><span class="section-number">10.1. </span>Pensionable Earnings<a class="headerlink" href="#pensionable-earnings" title="Link to this heading"></a></h2>
</section>
<section id="insurable-earnings">
<h2><span class="section-number">3.2. </span>Insurable Earnings<a class="headerlink" href="#insurable-earnings" title="Link to this heading"></a></h2>
<h2><span class="section-number">10.2. </span>Insurable Earnings<a class="headerlink" href="#insurable-earnings" title="Link to this heading"></a></h2>
</section>
</section>
@@ -60,9 +60,9 @@
<div>
<h3><a href="index.html">Table of Contents</a></h3>
<ul>
<li><a class="reference internal" href="#">3. TERMINOLOGY</a><ul>
<li><a class="reference internal" href="#pensionable-earnings">3.1. Pensionable Earnings</a></li>
<li><a class="reference internal" href="#insurable-earnings">3.2. Insurable Earnings</a></li>
<li><a class="reference internal" href="#">10. TERMINOLOGY</a><ul>
<li><a class="reference internal" href="#pensionable-earnings">10.1. Pensionable Earnings</a></li>
<li><a class="reference internal" href="#insurable-earnings">10.2. Insurable Earnings</a></li>
</ul>
</li>
</ul>
@@ -70,13 +70,13 @@
</div>
<div>
<h4>Previous topic</h4>
<p class="topless"><a href="introduction.html"
title="previous chapter"><span class="section-number">2. </span>INTRODUCTION</a></p>
<p class="topless"><a href="review_questions.html"
title="previous chapter"><span class="section-number">9. </span>REVIEW QUESTIONS</a></p>
</div>
<div>
<h4>Next topic</h4>
<p class="topless"><a href="compliance.html"
title="next chapter"><span class="section-number">4. </span>PAYROLL COMPLIANCE AND REGULATIONS</a></p>
<p class="topless"><a href="rates_2025.html"
title="next chapter"><span class="section-number">11. </span>RATES FOR 2025</a></p>
</div>
<div role="note" aria-label="source link">
<h3>This Page</h3>
@@ -106,13 +106,13 @@
<a href="genindex.html" title="General Index"
>index</a></li>
<li class="right" >
<a href="compliance.html" title="4. PAYROLL COMPLIANCE AND REGULATIONS"
<a href="rates_2025.html" title="11. RATES FOR 2025"
>next</a> |</li>
<li class="right" >
<a href="introduction.html" title="2. INTRODUCTION"
<a href="review_questions.html" title="9. REVIEW QUESTIONS"
>previous</a> |</li>
<li class="nav-item nav-item-0"><a href="index.html">🍁 Payroll Administration Fall 2025 documentation</a> &#187;</li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">3. </span>TERMINOLOGY</a></li>
<li class="nav-item nav-item-this"><a href=""><span class="section-number">10. </span>TERMINOLOGY</a></li>
</ul>
</div>
<div class="footer" role="contentinfo">

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@@ -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: a30e22e9aacc94f808b18646ef34b9b5
config: fd1ca9179c523ec940d2089fc03c103e
tags: 62a1e7829a13fc7881b6498c52484ec0

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@@ -70,290 +70,254 @@
1. PREFACE
</a>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#introduction">
2. INTRODUCTION
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#outcomes">
2.1. Outcomes
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#payroll-legal-framework">
2.1.1. Payroll Legal Framework
</a>
</li>
</ul>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#terminology">
3. TERMINOLOGY
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#pensionable-earnings">
3.1. Pensionable Earnings
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#insurable-earnings">
3.2. Insurable Earnings
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#payroll-compliance-and-regulations">
4. PAYROLL COMPLIANCE AND REGULATIONS
2. PAYROLL COMPLIANCE AND REGULATIONS
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#introduction">
4.1. Introduction
2.1. Introduction
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#payroll-objectives">
4.2. Payroll Objectives
2.2. Payroll Objectives
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#responsibilities-and-functions-of-payroll">
4.3. Responsibilities and Functions of Payroll
2.3. Responsibilities and Functions of Payroll
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#payroll-stakeholders">
4.4. Payroll Stakeholders
2.4. Payroll Stakeholders
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#government-stakeholders">
4.4.1. Government Stakeholders
2.4.1. Government Stakeholders
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#federal-government">
4.4.2. Federal Government
2.4.2. Federal Government
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#provincial-territorial-governments">
4.4.3. Provincial/Territorial Governments
2.4.3. Provincial/Territorial Governments
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#internal-stakeholders">
4.4.4. Internal Stakeholders
2.4.4. Internal Stakeholders
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#external-stakeholders">
4.4.5. External Stakeholders
2.4.5. External Stakeholders
</a>
</li>
</ul>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#legislations-and-regulations">
4.5. Legislations and Regulations
2.5. Legislations and Regulations
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#legislative-compliance">
4.5.1. Legislative Compliance
2.5.1. Legislative Compliance
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#self-assessment">
4.5.2. Self-Assessment
2.5.2. Self-Assessment
</a>
</li>
</ul>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#the-employee-employer-relationship">
4.6. The Employee-Employer Relationship
2.6. The Employee-Employer Relationship
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#contract-of-service-employment">
4.6.1. Contract of Service (Employment)
2.6.1. Contract of Service (Employment)
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#contract-for-service-subcontracting">
4.6.2. Contract for Service (Subcontracting)
2.6.2. Contract for Service (Subcontracting)
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#factors-determining-the-type-of-contract">
4.6.3. Factors Determining the Type of Contract
2.6.3. Factors Determining the Type of Contract
</a>
</li>
</ul>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#review-summary">
4.7. Review Summary
2.7. Review Summary
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#review-questions">
4.8. Review Questions
2.8. Review Questions
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#canada-pension-plan">
5. Canada Pension Plan
3. Canada Pension Plan
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#who-must-contribute-to-the-canada-pension-plan">
5.1. Who Must Contribute to the Canada Pension Plan
3.1. Who Must Contribute to the Canada Pension Plan
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#employment-insurance">
6. Employment Insurance
4. Employment Insurance
</a>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#record-of-employment">
7. Record of Employment
5. Record of Employment
</a>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#determining-annual-and-pay-period-earnings">
8. DETERMINING ANNUAL AND PAY PERIOD EARNINGS
<a class="reference internal" href="#calculating-net-earnings">
6. CALCULATING NET EARNINGS
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#employment-income">
8.1. Employment Income
6.1. Employment Income
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#allowances">
8.2. Allowances
6.2. Allowances
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#expenses">
8.3. Expenses
6.3. Expenses
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#benefits">
8.4. Benefits
6.4. Benefits
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#obnoarding-employee">
9. OBNOARDING EMPLOYEE
7. OBNOARDING EMPLOYEE
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#internal-forms">
9.1. Internal Forms
7.1. Internal Forms
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#authorization-for-hiring">
9.1.1. Authorization for Hiring
7.1.1. Authorization for Hiring
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#union-membership">
9.1.2. Union Membership
7.1.2. Union Membership
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#benefit-enrollment-forms">
9.1.3. Benefit Enrollment Forms
7.1.3. Benefit Enrollment Forms
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#confidentiality-agreement">
9.1.4. Confidentiality Agreement
7.1.4. Confidentiality Agreement
</a>
</li>
</ul>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#required-federal-and-provincial-territorial-forms">
9.2. Required Federal and Provincial/Territorial Forms
7.2. Required Federal and Provincial/Territorial Forms
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#tax-credits-td1">
9.2.1. Tax Credits (TD1)
7.2.1. Tax Credits (TD1)
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#tax-credits-tp-1015-3-v-quebec">
9.2.2. Tax Credits (TP-1015.3-V - Qu&eacute;bec)
7.2.2. Tax Credits (TP-1015.3-V - Qu&eacute;bec)
</a>
</li>
</ul>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#entering-employee-information-into-sage50">
9.3. Entering Employee Information into Sage50
7.3. Entering Employee Information into Sage50
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#review-questions">
9.3.1. Review Questions
7.3.1. Review Questions
</a>
</li>
</ul>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#content-review-highlights">
9.4. Content Review Highlights
7.4. Content Review Highlights
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#review-questions-sample">
9.5. Review Questions (Sample)
7.5. Review Questions (Sample)
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#example-evaluations">
9.6. Example Evaluations
7.6. Example Evaluations
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#payroll-accounting">
10. Payroll Accounting
8. Payroll Accounting
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#journal-entries">
10.1. Journal Entries
8.1. Journal Entries
</a>
<ul>
<li class="toctree-l3">
<a class="reference internal" href="#accounting-recap">
10.1.1. Accounting Recap
8.1.1. Accounting Recap
</a>
</li>
<li class="toctree-l3">
<a class="reference internal" href="#journal-entries">
10.1.2. Journal Entries
8.1.2. Journal Entries
</a>
</li>
</ul>
@@ -362,94 +326,65 @@
</li>
<li class="toctree-l1">
<a class="reference internal" href="#review-questions">
11. REVIEW QUESTIONS
9. REVIEW QUESTIONS
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#new-employee-information">
11.1. New Employee Information
9.1. New Employee Information
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#td1">
12. TD1
<a class="reference internal" href="#terminology">
10. TERMINOLOGY
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#td1-2025-personal-tax-credits-return">
12.1. TD1 - 2025 Personal Tax Credits Return
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#calculating-net-pay">
13. CALCULATING NET PAY
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#salary">
13.1. Salary
<a class="reference internal" href="#pensionable-earnings">
10.1. Pensionable Earnings
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#commission">
13.2. Commission
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#pension">
13.3. Pension
<a class="reference internal" href="#insurable-earnings">
10.2. Insurable Earnings
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#rates-for-2025">
14. RATES FOR 2025
11. RATES FOR 2025
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#canada-quebec-pension-plan-cpp-qpp">
14.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)
11.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#cpp2-contribution-rates-maximums">
14.2. CPP2 CONTRIBUTION RATES MAXIMUMS
11.2. CPP2 CONTRIBUTION RATES MAXIMUMS
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#references">
14.3. References
11.3. References
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#references">
15. REFERENCES
12. REFERENCES
</a>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#errors-and-errata">
16. Errors and Errata
13. Errors and Errata
</a>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#title">
17. TITLE #
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#title">
17.1. TITLE =
</a>
</li>
</ul>
</li>
</ul>
</div>
</div>
@@ -584,98 +519,6 @@ to confidently perform essential payroll functions encountered in day-to-day ope
</li>
</ul>
</section>
<span id="document-introduction">
</span>
<section id="introduction">
<h2>
INTRODUCTION
<a class="headerlink" href="#introduction" title="Link to this heading">
&para;
</a>
</h2>
<section id="outcomes">
<h3>
Outcomes
<a class="headerlink" href="#outcomes" title="Link to this heading">
&para;
</a>
</h3>
<p>
Applying federal and provincial payroll legislation, regulations, and policies to ensure compliance with the legal framework governing payroll in Canada.
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
CPP/QPP
</p>
</li>
<li>
<p>
EI
</p>
</li>
<li>
<p>
Income Tax (Federal, ON and QC)
</p>
</li>
</ul>
</div>
</blockquote>
<p>
Calculating regular individual pay
</p>
<p>
Calculating non-regular individual pay
</p>
<p>
Calculating termination pay
</p>
<p>
Completing a Record of Employment (ROE)
</p>
<section id="payroll-legal-framework">
<h4>
Payroll Legal Framework
<a class="headerlink" href="#payroll-legal-framework" title="Link to this heading">
&para;
</a>
</h4>
<p>
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.
The system is built to handle various payroll scenarios, including different employment types, tax calculations, and benefit deductions, while ensuring that all transactions are accurately recorded and reported in accordance with the law.
</p>
</section>
</section>
</section>
<span id="document-terminology">
</span>
<section id="terminology">
<h2>
TERMINOLOGY
<a class="headerlink" href="#terminology" title="Link to this heading">
&para;
</a>
</h2>
<section id="pensionable-earnings">
<h3>
Pensionable Earnings
<a class="headerlink" href="#pensionable-earnings" title="Link to this heading">
&para;
</a>
</h3>
</section>
<section id="insurable-earnings">
<h3>
Insurable Earnings
<a class="headerlink" href="#insurable-earnings" title="Link to this heading">
&para;
</a>
</h3>
</section>
</section>
<span id="document-compliance">
</span>
<section id="payroll-compliance-and-regulations">
@@ -3036,10 +2879,10 @@ explanation of what payroll information must be tracked for ROE reporting purpos
</section>
<span id="document-compensation">
</span>
<section id="determining-annual-and-pay-period-earnings">
<section id="calculating-net-earnings">
<h2>
DETERMINING ANNUAL AND PAY PERIOD EARNINGS
<a class="headerlink" href="#determining-annual-and-pay-period-earnings" title="Link to this heading">
CALCULATING NET EARNINGS
<a class="headerlink" href="#calculating-net-earnings" title="Link to this heading">
&para;
</a>
</h2>
@@ -3978,249 +3821,27 @@ These entries are essential for maintaining accurate financial records and ensur
</ul>
</section>
</section>
<span id="document-TD1">
<span id="document-terminology">
</span>
<section id="td1">
<section id="terminology">
<h2>
TD1
<a class="headerlink" href="#td1" title="Link to this heading">
TERMINOLOGY
<a class="headerlink" href="#terminology" title="Link to this heading">
&para;
</a>
</h2>
<section id="td1-2025-personal-tax-credits-return">
<section id="pensionable-earnings">
<h3>
TD1 - 2025 Personal Tax Credits Return
<a class="headerlink" href="#td1-2025-personal-tax-credits-return" title="Link to this heading">
&para;
</a>
</h3>
<table class="docutils align-default">
<tbody>
<tr class="row-odd">
<td>
<p>
Last name
</p>
</td>
<td>
</td>
</tr>
<tr class="row-even">
<td>
<p>
First name and initial(s)
</p>
</td>
<td>
</td>
</tr>
<tr class="row-odd">
<td>
<p>
Date of birth (Year/Month/Day)
</p>
</td>
<td>
</td>
</tr>
<tr class="row-even">
<td>
<p>
Employee number
</p>
</td>
<td>
</td>
</tr>
<tr class="row-odd">
<td>
<p>
Address
</p>
</td>
<td>
<p>
Postal Code
</p>
</td>
</tr>
</tbody>
</table>
<p>
1. Basic personal amount - Every resident of Canada can enter a basic
personal amount of $16,129. However, if your net income from all sources will
be greater than $177,882 and you enter $16,129, you may have an amount owing
on your income tax and benefit return at the end of the tax year. If your
income from all sources will be greater than $177,882 you have the option to
calculate a partial claim. To do so, fill in the appropriate section of Form
TD1-WS, Worksheet for the 2025 Personal Tax Credits Return, and enter the
calculated amount here. ^
</p>
<p>
2. Canada caregiver amount for infirm children under age 18 - Only one parent
may claim $2,687 for each infirm child born in 2008 or later who lives with
both parents throughout the year. If the child does not live with both
parents throughout the year, the parent who has the right to claim the
&ldquo;Amount for an eligible dependant&rdquo; on line 8 may also claim the Canada
caregiver amount for the child. ^
</p>
<p>
3. Age amount - If you will be 65 or older on December 31, 2025, and your net
income for the year from all sources will be $45,522 or less, enter $9,028.
You may enter a partial amount if your net income for the year will be
between $45,522 and $105,709. To calculate a partial amount, fill out the
line 3 section of Form TD1-WS. ^
</p>
<p>
4. Pension income amount - If you will receive regular pension payments from
a pension plan or fund (not including Canada Pension Plan, Quebec Pension
Plan, old age security, or guaranteed income supplement payments), enter
whichever is less: $2,000 or your estimated annual pension income. ^
</p>
<p>
5. Tuition (full-time and part-time) - Fill in this section if you are a
student at a university or college, or an educational institution certified
by Employment and Social Development Canada, and you will pay more than $100
per institution in tuition fees. Enter the total tuition fees that you will
pay if you are a full-time or part-time student. ^
</p>
<p>
6. Disability amount - If you will claim the disability amount on your income
tax and benefit return by using Form T2201, Disability Tax Credit
Certificate, enter $10,138. ^
</p>
<p>
7. Spouse or common-law partner amount - Enter the difference between the
amount on line 1 (line 1 plus $2,687 if your spouse or common-law partner is
infirm) and your spouse&rsquo;s or common-law partner&rsquo;s estimated net income for
the year if two of the following conditions apply:
</p>
<ul class="simple">
<li>
<p>
You are supporting your spouse or common-law partner who lives with you
</p>
</li>
<li>
<p>
Your spouse or common-law partner&rsquo;s net income for the year will be less
</p>
</li>
</ul>
<p>
than the amount on line 1 (line 1 plus $2,687 if your spouse or common-law
partner is infirm)
</p>
<p>
In all cases, go to line 9 if your spouse or common-law partner is infirm and
has a net income for the year of $28,798 or less. ^
</p>
<p>
8. Amount for an eligible dependant - Enter the difference between the amount
on line 1 (line 1 plus $2,687 if your eligible dependant is infirm) and your
eligible dependant&rsquo;s estimated net income for the year if all of the
following conditions apply:
</p>
<ul class="simple">
<li>
<p>
You do not have a spouse or common-law partner, or you have a spouse or
</p>
</li>
</ul>
<p>
common-law partner who does not live with you and who you are not supporting
or being supported by
</p>
<ul class="simple">
<li>
<p>
You are supporting the dependant who is related to you and lives with you
</p>
</li>
<li>
<p>
The dependant&rsquo;s net income for the year will be less than the amount on
</p>
</li>
</ul>
<p>
line 1 (line 1 plus $2,687 if your dependant is infirm and you cannot claim
the Canada caregiver amount for infirm children under 18 years of age for
this dependant)
</p>
<p>
In all cases, go to line 9 if your dependant is18 years or older, infirm, and
has a net income for the year of $28,798 or less. ^
</p>
<p>
9. Canada caregiver amount for eligible dependant or spouse or common-law
partner - Fill out this section if, at any time in the year, you support an
infirm eligible dependant (aged 18 or older)or an infirm spouse or common-law
partner whose net income for the year will be $28,798 or less. To calculate
the amount you may enter here, fill out the line 9 section of Form TD1-WS. ^
</p>
<p>
10. Canada caregiver amount for dependant(s) age 18 or older - If, at any
time in the year, you support an infirm dependant age 18 or older (other than
the spouse or common-law partner or eligible dependant you claimed an amount
for on line 9 or could have claimed an amount for if their net income were
under $18,816) whose net income for the year will be $20,197 or less, enter
$8,601. You may enter a partial amount if their net income for the year will
be between $20,197 and $28,798. To calculate a partial amount, fill out the
line 10 section of Form TD1-WS. This worksheet may also be used to calculate
your part of the amount if you are sharing it with another caregiver who
supports the same dependant. You may claim this amount for more than one
infirm dependant age 18 or older. ^
</p>
<p>
11. Amounts transferred from your spouse or common-law partner - If your
spouse or common-law partner will not use all of their age amount, pension
income amount, tuition amount, or disability amount on their income tax and
benefit return, enter the unused amount. ^
</p>
<p>
12. Amounts transferred from a dependant - If your dependant will not use all
of their disability amount on their income tax and benefit return, enter the
unused amount. If your or your spouse&rsquo;s or common-law partner&rsquo;s dependent
child or grandchild will not use all of their tuition amount on their income
tax and benefit return, enter the unused amount. ^
</p>
<p>
13. TOTAL CLAIM AMOUNT - Add lines 1 to 12. Your employer or payer will use
this amount to determine the amount of your tax deductions. ^
</p>
</section>
</section>
<span id="document-calculating-net-pay">
</span>
<section id="calculating-net-pay">
<h2>
CALCULATING NET PAY
<a class="headerlink" href="#calculating-net-pay" title="Link to this heading">
&para;
</a>
</h2>
<section id="salary">
<h3>
Salary
<a class="headerlink" href="#salary" title="Link to this heading">
Pensionable Earnings
<a class="headerlink" href="#pensionable-earnings" title="Link to this heading">
&para;
</a>
</h3>
</section>
<section id="commission">
<section id="insurable-earnings">
<h3>
Commission
<a class="headerlink" href="#commission" title="Link to this heading">
&para;
</a>
</h3>
</section>
<section id="pension">
<h3>
Pension
<a class="headerlink" href="#pension" title="Link to this heading">
Insurable Earnings
<a class="headerlink" href="#insurable-earnings" title="Link to this heading">
&para;
</a>
</h3>
@@ -4607,24 +4228,6 @@ this amount to determine the amount of your tax deductions. ^
</a>
</h2>
</section>
<span id="document-syntax">
</span>
<section id="title">
<h2>
TITLE #
<a class="headerlink" href="#title" title="Link to this heading">
&para;
</a>
</h2>
<section id="id1">
<h3>
TITLE =
<a class="headerlink" href="#id1" title="Link to this heading">
&para;
</a>
</h3>
</section>
</section>
</div>
<section id="glossary">
<h2>

2
docs/build/simplepdf/objects.inv vendored
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