diff --git a/docs/source/compliance.rst b/docs/source/compliance.rst index 9631bef..68db1b6 100644 --- a/docs/source/compliance.rst +++ b/docs/source/compliance.rst @@ -440,7 +440,7 @@ request for a supplementary payment and/or a fine. **Record of Employment (ROE)** issuance Failure to issue a ROE within the established deadlines may result in a visit from an investigative officer from Service Canada. - The Canada Revenue Agency’s Pensionable and Insurable Earnings Review (PIER) is an annual compliance review system. This system utilizes the data provided on the T4 + The Canada Revenue Agency's Pensionable and Insurable Earnings Review (PIER) is an annual compliance review system. This system utilizes the data provided on the T4 information slips issued at year-end to validate the amounts of CPP contributions and EI premiums deducted by employers, and identifies any remittance deficiencies. Self-Assessment