diff --git a/docs/build/latex/Payroll-Administration_2025.aux b/docs/build/latex/Payroll-Administration_2025.aux index 6674bc6..03c4fb9 100644 --- a/docs/build/latex/Payroll-Administration_2025.aux +++ b/docs/build/latex/Payroll-Administration_2025.aux @@ -72,18 +72,6 @@ \newlabel{compliance:contract-for-service-subcontracting}{{4.6.2}{18}{Contract for Service (Subcontracting)}{subsection.4.6.2}{}} \@writefile{toc}{\contentsline {subsection}{\numberline {4.6.3}Factors Determining the Type of Contract}{18}{subsection.4.6.3}\protected@file@percent } \newlabel{compliance:factors-determining-the-type-of-contract}{{4.6.3}{18}{Factors Determining the Type of Contract}{subsection.4.6.3}{}} -\@writefile{toc}{\contentsline {subsection}{\numberline {4.6.4}Control}{19}{subsection.4.6.4}\protected@file@percent } -\newlabel{compliance:control}{{4.6.4}{19}{Control}{subsection.4.6.4}{}} -\@writefile{toc}{\contentsline {subsection}{\numberline {4.6.5}Tools and Equipment}{19}{subsection.4.6.5}\protected@file@percent } -\newlabel{compliance:tools-and-equipment}{{4.6.5}{19}{Tools and Equipment}{subsection.4.6.5}{}} -\@writefile{toc}{\contentsline {subsection}{\numberline {4.6.6}Subcontracting Work or Hiring Assistants}{20}{subsection.4.6.6}\protected@file@percent } -\newlabel{compliance:subcontracting-work-or-hiring-assistants}{{4.6.6}{20}{Subcontracting Work or Hiring Assistants}{subsection.4.6.6}{}} -\@writefile{toc}{\contentsline {subsection}{\numberline {4.6.7}Financial Risk}{20}{subsection.4.6.7}\protected@file@percent } -\newlabel{compliance:financial-risk}{{4.6.7}{20}{Financial Risk}{subsection.4.6.7}{}} -\@writefile{toc}{\contentsline {subsection}{\numberline {4.6.8}Responsibility for Investment and Management}{21}{subsection.4.6.8}\protected@file@percent } -\newlabel{compliance:responsibility-for-investment-and-management}{{4.6.8}{21}{Responsibility for Investment and Management}{subsection.4.6.8}{}} -\@writefile{toc}{\contentsline {subsection}{\numberline {4.6.9}Opportunity for Profit}{21}{subsection.4.6.9}\protected@file@percent } -\newlabel{compliance:opportunity-for-profit}{{4.6.9}{21}{Opportunity for Profit}{subsection.4.6.9}{}} \@writefile{toc}{\contentsline {section}{\numberline {4.7}Review Summary}{22}{section.4.7}\protected@file@percent } \newlabel{compliance:review-summary}{{4.7}{22}{Review Summary}{section.4.7}{}} \@writefile{toc}{\contentsline {section}{\numberline {4.8}Review Questions}{23}{section.4.8}\protected@file@percent } @@ -180,48 +168,4 @@ \newlabel{calculating-net-pay::doc}{{13}{53}{CALCULATING NET PAY}{chapter.13}{}} \@writefile{toc}{\contentsline {section}{\numberline {13.1}Salary}{53}{section.13.1}\protected@file@percent } \newlabel{calculating-net-pay:salary}{{13.1}{53}{Salary}{section.13.1}{}} -\@writefile{toc}{\contentsline {section}{\numberline {13.2}Commission}{53}{section.13.2}\protected@file@percent } -\newlabel{calculating-net-pay:commission}{{13.2}{53}{Commission}{section.13.2}{}} -\@writefile{toc}{\contentsline {section}{\numberline {13.3}Pension}{53}{section.13.3}\protected@file@percent } -\newlabel{calculating-net-pay:pension}{{13.3}{53}{Pension}{section.13.3}{}} -\@writefile{toc}{\contentsline {chapter}{\numberline {14}RATES FOR 2025}{55}{chapter.14}\protected@file@percent } -\@writefile{lof}{\addvspace {10\p@ }} -\@writefile{lot}{\addvspace {10\p@ }} -\newlabel{rates_2025:rates-for-2025}{{14}{55}{RATES FOR 2025}{chapter.14}{}} -\newlabel{rates_2025::doc}{{14}{55}{RATES FOR 2025}{chapter.14}{}} -\@writefile{toc}{\contentsline {section}{\numberline {14.1}CANADA / QUEBEC PENSION PLAN (CPP / QPP)}{55}{section.14.1}\protected@file@percent } -\newlabel{rates_2025:canada-quebec-pension-plan-cpp-qpp}{{14.1}{55}{CANADA / QUEBEC PENSION PLAN (CPP / QPP)}{section.14.1}{}} -\@writefile{lot}{\contentsline {table}{\numberline {1}{\ignorespaces CANADA / QUEBEC PENSION PLAN (CPP / QPP)}}{55}{table.14.1}\protected@file@percent } -\newlabel{rates_2025:id1}{{1}{55}{CANADA / QUEBEC PENSION PLAN (CPP / QPP)}{table.14.1}{}} -\@writefile{toc}{\contentsline {section}{\numberline {14.2}CPP2 CONTRIBUTION RATES MAXIMUMS}{55}{section.14.2}\protected@file@percent } -\newlabel{rates_2025:cpp2-contribution-rates-maximums}{{14.2}{55}{CPP2 CONTRIBUTION RATES MAXIMUMS}{section.14.2}{}} -\@writefile{lot}{\contentsline {table}{\numberline {2}{\ignorespaces CPP2 Contribution Rates Maximums}}{55}{table.14.2}\protected@file@percent } -\newlabel{rates_2025:id2}{{2}{55}{CPP2 CONTRIBUTION RATES MAXIMUMS}{table.14.2}{}} -\@writefile{toc}{\contentsline {section}{\numberline {14.3}References}{56}{section.14.3}\protected@file@percent } -\newlabel{rates_2025:references}{{14.3}{56}{References}{section.14.3}{}} -\@writefile{toc}{\contentsline {chapter}{\numberline {15}REFERENCES}{57}{chapter.15}\protected@file@percent } -\@writefile{lof}{\addvspace {10\p@ }} -\@writefile{lot}{\addvspace {10\p@ }} -\newlabel{references:references}{{15}{57}{REFERENCES}{chapter.15}{}} -\newlabel{references::doc}{{15}{57}{REFERENCES}{chapter.15}{}} -\@writefile{toc}{\contentsline {chapter}{\numberline {16}Errors and Errata}{59}{chapter.16}\protected@file@percent } -\@writefile{lof}{\addvspace {10\p@ }} -\@writefile{lot}{\addvspace {10\p@ }} -\newlabel{errata:errors-and-errata}{{16}{59}{Errors and Errata}{chapter.16}{}} -\newlabel{errata::doc}{{16}{59}{Errors and Errata}{chapter.16}{}} -\@writefile{toc}{\contentsline {chapter}{\numberline {17}TITLE \#}{61}{chapter.17}\protected@file@percent } -\@writefile{lof}{\addvspace {10\p@ }} -\@writefile{lot}{\addvspace {10\p@ }} -\newlabel{syntax:title}{{17}{61}{TITLE \#}{chapter.17}{}} -\newlabel{syntax::doc}{{17}{61}{TITLE \#}{chapter.17}{}} -\@writefile{toc}{\contentsline {section}{\numberline {17.1}TITLE =}{61}{section.17.1}\protected@file@percent } -\newlabel{syntax:id1}{{17.1}{61}{TITLE =}{section.17.1}{}} -\@writefile{toc}{\contentsline {chapter}{\numberline {18}Glossary}{63}{chapter.18}\protected@file@percent } -\@writefile{lof}{\addvspace {10\p@ }} -\@writefile{lot}{\addvspace {10\p@ }} -\newlabel{index:glossary}{{18}{63}{Glossary}{chapter.18}{}} -\@writefile{toc}{\contentsline {chapter}{\numberline {19}Canadian Payroll Administration}{65}{chapter.19}\protected@file@percent } -\@writefile{lof}{\addvspace {10\p@ }} -\@writefile{lot}{\addvspace {10\p@ }} -\newlabel{index:canadian-payroll-administration}{{19}{65}{Canadian Payroll Administration}{chapter.19}{}} -\gdef \@abspage@last{71} +\@writefile{toc}{\contentsline {section}{\numberline {13.2}Commission}{53}{section.13 \ No newline at end of file diff --git a/docs/build/latex/Payroll-Administration_2025.fls b/docs/build/latex/Payroll-Administration_2025.fls index 1175334..caac347 100644 --- a/docs/build/latex/Payroll-Administration_2025.fls +++ b/docs/build/latex/Payroll-Administration_2025.fls @@ -386,19 +386,3 @@ INPUT ./onboarding-employee_006.png INPUT ./onboarding-employee_006.png INPUT /usr/share/texmf/fonts/tfm/public/tex-gyre/ec-qtmr.tfm INPUT /usr/share/texmf/fonts/tfm/public/tex-gyre/ec-qtmr.tfm -INPUT /usr/share/texlive/texmf-dist/fonts/tfm/public/txfonts/t1xtt.tfm -INPUT ./Payroll-Administration_2025.ind -INPUT ./Payroll-Administration_2025.ind -INPUT Payroll-Administration_2025.ind -INPUT Payroll-Administration_2025.aux -INPUT ./Payroll-Administration_2025.out -INPUT ./Payroll-Administration_2025.out -INPUT /usr/share/texlive/texmf-dist/fonts/type1/public/amsfonts/cm/cmmi10.pfb -INPUT /usr/share/texlive/texmf-dist/fonts/type1/public/amsfonts/cm/cmr10.pfb -INPUT /usr/share/texmf/fonts/type1/public/tex-gyre/qhvb.pfb -INPUT /usr/share/texmf/fonts/type1/public/tex-gyre/qhvbi.pfb -INPUT /usr/share/texmf/fonts/type1/public/tex-gyre/qhvr.pfb -INPUT /usr/share/texmf/fonts/type1/public/tex-gyre/qtmb.pfb -INPUT /usr/share/texmf/fonts/type1/public/tex-gyre/qtmr.pfb -INPUT /usr/share/texmf/fonts/type1/public/tex-gyre/qtmri.pfb -INPUT /usr/share/texlive/texmf-dist/fonts/type1/public/txfonts/t1xtt.pfb diff --git a/docs/build/latex/Payroll-Administration_2025.log b/docs/build/latex/Payroll-Administration_2025.log index 6178ae4..cd67cb7 100644 --- a/docs/build/latex/Payroll-Administration_2025.log +++ b/docs/build/latex/Payroll-Administration_2025.log @@ -1,4 +1,4 @@ -This is pdfTeX, Version 3.141592653-2.6-1.40.25 (TeX Live 2023/Debian) (preloaded format=pdflatex 2024.10.18) 18 JUL 2025 19:01 +This is pdfTeX, Version 3.141592653-2.6-1.40.25 (TeX Live 2023/Debian) (preloaded format=pdflatex 2024.10.18) 18 JUL 2025 19:07 entering extended mode restricted \write18 enabled. %&-line parsing enabled. @@ -839,175 +839,4 @@ LaTeX Font Info: Trying to load font information for U+msb on input line 81. (/usr/share/texlive/texmf-dist/tex/latex/amsfonts/umsb.fd -File: umsb.fd 2013/01/14 v3.01 AMS symbols B -) [1 - -{/var/lib/texmf/fonts/map/pdftex/updmap/pdftex.map}{/usr/share/texmf/fonts/enc/ -dvips/tex-gyre/q-ec.enc}] [2 - - -] (./Payroll-Administration_2025.toc [1 - -] [2]) -\tf@toc=\write6 -\openout6 = `Payroll-Administration_2025.toc'. - - [3] [4 - -] [1] [2 - -] -Chapter 1. -LaTeX Font Info: Trying to load font information for TS1+qtm on input line 1 -09. -(/usr/share/texmf/tex/latex/tex-gyre/ts1qtm.fd -File: ts1qtm.fd 2009/09/25 v1.2 font definition file for TS1/qtm -) [3{/usr/share/texmf/fonts/enc/dvips/tex-gyre/q-ts1.enc}] [4] -Chapter 2. -[5 - -] [6 - -] -Chapter 3. -[7] [8 - -] -Chapter 4. -[9] [10] [11] [12] [13] [14] [15] [16] [17] [18] [19] [20] [21] [22] [23] -[24] [25] [26 - -] -Chapter 5. -[27] [28] -Chapter 6. -[29 - -] [30 - -] -Chapter 7. -[31] [32 - -] -Chapter 8. -[33] [34 - -] -Chapter 9. -[35] [36] [37] - -LaTeX Font Info: Trying to load font information for T1+txtt on input line 2 -511. - (/usr/share/texlive/texmf-dist/tex/latex/txfonts/t1txtt.fd -File: t1txtt.fd 2000/12/15 v3.1 -) -File: onboarding-employee_001.png Graphic file (type png) - -Package pdftex.def Info: onboarding-employee_001.png used on input line 2511. -(pdftex.def) Requested size: 452.89088pt x 409.52899pt. - -[38] - -File: onboarding-employee_002.png Graphic file (type png) - -Package pdftex.def Info: onboarding-employee_002.png used on input line 2513. -(pdftex.def) Requested size: 452.89088pt x 409.52899pt. - [39 <./onboarding-employee_001.png>] - -File: onboarding-employee_003.png Graphic file (type png) - -Package pdftex.def Info: onboarding-employee_003.png used on input line 2515. -(pdftex.def) Requested size: 452.89088pt x 409.52899pt. - [40 <./onboarding-employee_002.png>] - -File: onboarding-employee_004.png Graphic file (type png) - -Package pdftex.def Info: onboarding-employee_004.png used on input line 2517. -(pdftex.def) Requested size: 452.89088pt x 409.52899pt. - -[41 <./onboarding-employee_003.png>] - -File: onboarding-employee_005.png Graphic file (type png) - -Package pdftex.def Info: onboarding-employee_005.png used on input line 2519. -(pdftex.def) Requested size: 452.89088pt x 409.52899pt. - [42 <./onboarding-employee_004.png>] - -File: onboarding-employee_006.png Graphic file (type png) - -Package pdftex.def Info: onboarding-employee_006.png used on input line 2521. -(pdftex.def) Requested size: 452.89088pt x 409.52899pt. - -[43 <./onboarding-employee_005.png>] [44 <./onboarding-employee_006.png>] -[45] [46 - -] -Chapter 10. -[47] [48 - -] -Chapter 11. -[49] [50 - -] -Chapter 12. -[51] [52] -Chapter 13. -[53 - -] [54 - -] -Chapter 14. -[55] [56] -Chapter 15. -[57 - -] [58 - -] -Chapter 16. -[59] [60 - -] -Chapter 17. -[61] [62 - -] -Chapter 18. -[63] [64 - -] -Chapter 19. -(./Payroll-Administration_2025.ind) [65] (./Payroll-Administration_2025.aux) - *********** -LaTeX2e <2023-11-01> patch level 1 -L3 programming layer <2024-01-22> - *********** -Package rerunfilecheck Info: File `Payroll-Administration_2025.out' has not cha -nged. -(rerunfilecheck) Checksum: DC835FDD49698C671B7CDFE2AB975902;13324. - ) -Here is how much of TeX's memory you used: - 17142 strings out of 476106 - 292022 string characters out of 5793932 - 1943975 words of memory out of 5000000 - 38575 multiletter control sequences out of 15000+600000 - 614330 words of font info for 77 fonts, out of 8000000 for 9000 - 60 hyphenation exceptions out of 8191 - 72i,14n,83p,1216b,705s stack positions out of 10000i,1000n,20000p,200000b,200000s - -Output written on Payroll-Administration_2025.pdf (71 pages, 581042 bytes). -PDF statistics: - 873 PDF objects out of 1000 (max. 8388607) - 764 compressed objects within 8 object streams - 202 named destinations out of 1000 (max. 500000) - 691 words of extra memory for PDF output out of 10000 (max. 10000000) - +File: umsb. \ No newline at end of file diff --git a/docs/build/latex/Payroll-Administration_2025.out b/docs/build/latex/Payroll-Administration_2025.out index 12ef8c6..befe711 100644 --- a/docs/build/latex/Payroll-Administration_2025.out +++ b/docs/build/latex/Payroll-Administration_2025.out @@ -25,56 +25,24 @@ \BOOKMARK [2][-]{subsection.4.6.1}{\376\377\000C\000o\000n\000t\000r\000a\000c\000t\000\040\000o\000f\000\040\000S\000e\000r\000v\000i\000c\000e\000\040\000\050\000E\000m\000p\000l\000o\000y\000m\000e\000n\000t\000\051}{section.4.6}% 25 \BOOKMARK [2][-]{subsection.4.6.2}{\376\377\000C\000o\000n\000t\000r\000a\000c\000t\000\040\000f\000o\000r\000\040\000S\000e\000r\000v\000i\000c\000e\000\040\000\050\000S\000u\000b\000c\000o\000n\000t\000r\000a\000c\000t\000i\000n\000g\000\051}{section.4.6}% 26 \BOOKMARK [2][-]{subsection.4.6.3}{\376\377\000F\000a\000c\000t\000o\000r\000s\000\040\000D\000e\000t\000e\000r\000m\000i\000n\000i\000n\000g\000\040\000t\000h\000e\000\040\000T\000y\000p\000e\000\040\000o\000f\000\040\000C\000o\000n\000t\000r\000a\000c\000t}{section.4.6}% 27 -\BOOKMARK [2][-]{subsection.4.6.4}{\376\377\000C\000o\000n\000t\000r\000o\000l}{section.4.6}% 28 -\BOOKMARK [2][-]{subsection.4.6.5}{\376\377\000T\000o\000o\000l\000s\000\040\000a\000n\000d\000\040\000E\000q\000u\000i\000p\000m\000e\000n\000t}{section.4.6}% 29 -\BOOKMARK [2][-]{subsection.4.6.6}{\376\377\000S\000u\000b\000c\000o\000n\000t\000r\000a\000c\000t\000i\000n\000g\000\040\000W\000o\000r\000k\000\040\000o\000r\000\040\000H\000i\000r\000i\000n\000g\000\040\000A\000s\000s\000i\000s\000t\000a\000n\000t\000s}{section.4.6}% 30 -\BOOKMARK [2][-]{subsection.4.6.7}{\376\377\000F\000i\000n\000a\000n\000c\000i\000a\000l\000\040\000R\000i\000s\000k}{section.4.6}% 31 -\BOOKMARK [2][-]{subsection.4.6.8}{\376\377\000R\000e\000s\000p\000o\000n\000s\000i\000b\000i\000l\000i\000t\000y\000\040\000f\000o\000r\000\040\000I\000n\000v\000e\000s\000t\000m\000e\000n\000t\000\040\000a\000n\000d\000\040\000M\000a\000n\000a\000g\000e\000m\000e\000n\000t}{section.4.6}% 32 -\BOOKMARK [2][-]{subsection.4.6.9}{\376\377\000O\000p\000p\000o\000r\000t\000u\000n\000i\000t\000y\000\040\000f\000o\000r\000\040\000P\000r\000o\000f\000i\000t}{section.4.6}% 33 -\BOOKMARK [1][-]{section.4.7}{\376\377\000R\000e\000v\000i\000e\000w\000\040\000S\000u\000m\000m\000a\000r\000y}{chapter.4}% 34 -\BOOKMARK [1][-]{section.4.8}{\376\377\000R\000e\000v\000i\000e\000w\000\040\000Q\000u\000e\000s\000t\000i\000o\000n\000s}{chapter.4}% 35 -\BOOKMARK [0][-]{chapter.5}{\376\377\000C\000a\000n\000a\000d\000a\000\040\000P\000e\000n\000s\000i\000o\000n\000\040\000P\000l\000a\000n}{}% 36 -\BOOKMARK [1][-]{section.5.1}{\376\377\000W\000h\000o\000\040\000M\000u\000s\000t\000\040\000C\000o\000n\000t\000r\000i\000b\000u\000t\000e\000\040\000t\000o\000\040\000t\000h\000e\000\040\000C\000a\000n\000a\000d\000a\000\040\000P\000e\000n\000s\000i\000o\000n\000\040\000P\000l\000a\000n}{chapter.5}% 37 -\BOOKMARK [0][-]{chapter.6}{\376\377\000E\000m\000p\000l\000o\000y\000m\000e\000n\000t\000\040\000I\000n\000s\000u\000r\000a\000n\000c\000e}{}% 38 -\BOOKMARK [0][-]{chapter.7}{\376\377\000R\000e\000c\000o\000r\000d\000\040\000o\000f\000\040\000E\000m\000p\000l\000o\000y\000m\000e\000n\000t}{}% 39 -\BOOKMARK [0][-]{chapter.8}{\376\377\000D\000E\000T\000E\000R\000M\000I\000N\000I\000N\000G\000\040\000A\000N\000N\000U\000A\000L\000\040\000A\000N\000D\000\040\000P\000A\000Y\000\040\000P\000E\000R\000I\000O\000D\000\040\000E\000A\000R\000N\000I\000N\000G\000S}{}% 40 -\BOOKMARK [1][-]{section.8.1}{\376\377\000E\000m\000p\000l\000o\000y\000m\000e\000n\000t\000\040\000I\000n\000c\000o\000m\000e}{chapter.8}% 41 -\BOOKMARK [1][-]{section.8.2}{\376\377\000A\000l\000l\000o\000w\000a\000n\000c\000e\000s}{chapter.8}% 42 -\BOOKMARK [1][-]{section.8.3}{\376\377\000E\000x\000p\000e\000n\000s\000e\000s}{chapter.8}% 43 -\BOOKMARK [1][-]{section.8.4}{\376\377\000B\000e\000n\000e\000f\000i\000t\000s}{chapter.8}% 44 -\BOOKMARK [0][-]{chapter.9}{\376\377\000O\000B\000N\000O\000A\000R\000D\000I\000N\000G\000\040\000E\000M\000P\000L\000O\000Y\000E\000E}{}% 45 -\BOOKMARK [1][-]{section.9.1}{\376\377\000I\000n\000t\000e\000r\000n\000a\000l\000\040\000F\000o\000r\000m\000s}{chapter.9}% 46 -\BOOKMARK [2][-]{subsection.9.1.1}{\376\377\000A\000u\000t\000h\000o\000r\000i\000z\000a\000t\000i\000o\000n\000\040\000f\000o\000r\000\040\000H\000i\000r\000i\000n\000g}{section.9.1}% 47 -\BOOKMARK [2][-]{subsection.9.1.2}{\376\377\000U\000n\000i\000o\000n\000\040\000M\000e\000m\000b\000e\000r\000s\000h\000i\000p}{section.9.1}% 48 -\BOOKMARK [2][-]{subsection.9.1.3}{\376\377\000B\000e\000n\000e\000f\000i\000t\000\040\000E\000n\000r\000o\000l\000l\000m\000e\000n\000t\000\040\000F\000o\000r\000m\000s}{section.9.1}% 49 -\BOOKMARK [2][-]{subsection.9.1.4}{\376\377\000C\000o\000n\000f\000i\000d\000e\000n\000t\000i\000a\000l\000i\000t\000y\000\040\000A\000g\000r\000e\000e\000m\000e\000n\000t}{section.9.1}% 50 -\BOOKMARK [1][-]{section.9.2}{\376\377\000R\000e\000q\000u\000i\000r\000e\000d\000\040\000F\000e\000d\000e\000r\000a\000l\000\040\000a\000n\000d\000\040\000P\000r\000o\000v\000i\000n\000c\000i\000a\000l\000/\000T\000e\000r\000r\000i\000t\000o\000r\000i\000a\000l\000\040\000F\000o\000r\000m\000s}{chapter.9}% 51 -\BOOKMARK [2][-]{subsection.9.2.1}{\376\377\000T\000a\000x\000\040\000C\000r\000e\000d\000i\000t\000s\000\040\000\050\000T\000D\0001\000\051}{section.9.2}% 52 -\BOOKMARK [2][-]{subsection.9.2.2}{\376\377\000T\000a\000x\000\040\000C\000r\000e\000d\000i\000t\000s\000\040\000\050\000T\000P\000-\0001\0000\0001\0005\000.\0003\000-\000V\000\040\000-\000\040\000Q\000u\000\351\000b\000e\000c\000\051}{section.9.2}% 53 -\BOOKMARK [1][-]{section.9.3}{\376\377\000E\000n\000t\000e\000r\000i\000n\000g\000\040\000E\000m\000p\000l\000o\000y\000e\000e\000\040\000I\000n\000f\000o\000r\000m\000a\000t\000i\000o\000n\000\040\000i\000n\000t\000o\000\040\000S\000a\000g\000e\0005\0000}{chapter.9}% 54 -\BOOKMARK [2][-]{subsection.9.3.1}{\376\377\000R\000e\000v\000i\000e\000w\000\040\000Q\000u\000e\000s\000t\000i\000o\000n\000s}{section.9.3}% 55 -\BOOKMARK [1][-]{section.9.4}{\376\377\000C\000o\000n\000t\000e\000n\000t\000\040\000R\000e\000v\000i\000e\000w\000\040\000H\000i\000g\000h\000l\000i\000g\000h\000t\000s}{chapter.9}% 56 -\BOOKMARK [1][-]{section.9.5}{\376\377\000R\000e\000v\000i\000e\000w\000\040\000Q\000u\000e\000s\000t\000i\000o\000n\000s\000\040\000\050\000S\000a\000m\000p\000l\000e\000\051}{chapter.9}% 57 -\BOOKMARK [1][-]{section.9.6}{\376\377\000E\000x\000a\000m\000p\000l\000e\000\040\000E\000v\000a\000l\000u\000a\000t\000i\000o\000n\000s}{chapter.9}% 58 -\BOOKMARK [0][-]{chapter.10}{\376\377\000P\000a\000y\000r\000o\000l\000l\000\040\000A\000c\000c\000o\000u\000n\000t\000i\000n\000g}{}% 59 -\BOOKMARK [1][-]{section.10.1}{\376\377\000J\000o\000u\000r\000n\000a\000l\000\040\000E\000n\000t\000r\000i\000e\000s}{chapter.10}% 60 -\BOOKMARK [2][-]{subsection.10.1.1}{\376\377\000A\000c\000c\000o\000u\000n\000t\000i\000n\000g\000\040\000R\000e\000c\000a\000p}{section.10.1}% 61 -\BOOKMARK [2][-]{subsection.10.1.2}{\376\377\000J\000o\000u\000r\000n\000a\000l\000\040\000E\000n\000t\000r\000i\000e\000s}{section.10.1}% 62 -\BOOKMARK [0][-]{chapter.11}{\376\377\000R\000E\000V\000I\000E\000W\000\040\000Q\000U\000E\000S\000T\000I\000O\000N\000S}{}% 63 -\BOOKMARK [1][-]{section.11.1}{\376\377\000N\000e\000w\000\040\000E\000m\000p\000l\000o\000y\000e\000e\000\040\000I\000n\000f\000o\000r\000m\000a\000t\000i\000o\000n}{chapter.11}% 64 -\BOOKMARK [0][-]{chapter.12}{\376\377\000T\000D\0001}{}% 65 -\BOOKMARK [1][-]{section.12.1}{\376\377\000T\000D\0001\000\040\000-\000\040\0002\0000\0002\0005\000\040\000P\000e\000r\000s\000o\000n\000a\000l\000\040\000T\000a\000x\000\040\000C\000r\000e\000d\000i\000t\000s\000\040\000R\000e\000t\000u\000r\000n}{chapter.12}% 66 -\BOOKMARK [0][-]{chapter.13}{\376\377\000C\000A\000L\000C\000U\000L\000A\000T\000I\000N\000G\000\040\000N\000E\000T\000\040\000P\000A\000Y}{}% 67 -\BOOKMARK [1][-]{section.13.1}{\376\377\000S\000a\000l\000a\000r\000y}{chapter.13}% 68 -\BOOKMARK [1][-]{section.13.2}{\376\377\000C\000o\000m\000m\000i\000s\000s\000i\000o\000n}{chapter.13}% 69 -\BOOKMARK [1][-]{section.13.3}{\376\377\000P\000e\000n\000s\000i\000o\000n}{chapter.13}% 70 -\BOOKMARK [0][-]{chapter.14}{\376\377\000R\000A\000T\000E\000S\000\040\000F\000O\000R\000\040\0002\0000\0002\0005}{}% 71 -\BOOKMARK [1][-]{section.14.1}{\376\377\000C\000A\000N\000A\000D\000A\000\040\000/\000\040\000Q\000U\000E\000B\000E\000C\000\040\000P\000E\000N\000S\000I\000O\000N\000\040\000P\000L\000A\000N\000\040\000\050\000C\000P\000P\000\040\000/\000\040\000Q\000P\000P\000\051}{chapter.14}% 72 -\BOOKMARK [1][-]{section.14.2}{\376\377\000C\000P\000P\0002\000\040\000C\000O\000N\000T\000R\000I\000B\000U\000T\000I\000O\000N\000\040\000R\000A\000T\000E\000S\000\040\000M\000A\000X\000I\000M\000U\000M\000S}{chapter.14}% 73 -\BOOKMARK [1][-]{section.14.3}{\376\377\000R\000e\000f\000e\000r\000e\000n\000c\000e\000s}{chapter.14}% 74 -\BOOKMARK [0][-]{chapter.15}{\376\377\000R\000E\000F\000E\000R\000E\000N\000C\000E\000S}{}% 75 -\BOOKMARK [0][-]{chapter.16}{\376\377\000E\000r\000r\000o\000r\000s\000\040\000a\000n\000d\000\040\000E\000r\000r\000a\000t\000a}{}% 76 -\BOOKMARK [0][-]{chapter.17}{\376\377\000T\000I\000T\000L\000E\000\040\000\043}{}% 77 -\BOOKMARK [1][-]{section.17.1}{\376\377\000T\000I\000T\000L\000E\000\040\000=}{chapter.17}% 78 -\BOOKMARK [0][-]{chapter.18}{\376\377\000G\000l\000o\000s\000s\000a\000r\000y}{}% 79 -\BOOKMARK [0][-]{chapter.19}{\376\377\000C\000a\000n\000a\000d\000i\000a\000n\000\040\000P\000a\000y\000r\000o\000l\000l\000\040\000A\000d\000m\000i\000n\000i\000s\000t\000r\000a\000t\000i\000o\000n}{}% 80 +\BOOKMARK [1][-]{section.4.7}{\376\377\000R\000e\000v\000i\000e\000w\000\040\000S\000u\000m\000m\000a\000r\000y}{chapter.4}% 28 +\BOOKMARK [1][-]{section.4.8}{\376\377\000R\000e\000v\000i\000e\000w\000\040\000Q\000u\000e\000s\000t\000i\000o\000n\000s}{chapter.4}% 29 +\BOOKMARK [0][-]{chapter.5}{\376\377\000C\000a\000n\000a\000d\000a\000\040\000P\000e\000n\000s\000i\000o\000n\000\040\000P\000l\000a\000n}{}% 30 +\BOOKMARK [1][-]{section.5.1}{\376\377\000W\000h\000o\000\040\000M\000u\000s\000t\000\040\000C\000o\000n\000t\000r\000i\000b\000u\000t\000e\000\040\000t\000o\000\040\000t\000h\000e\000\040\000C\000a\000n\000a\000d\000a\000\040\000P\000e\000n\000s\000i\000o\000n\000\040\000P\000l\000a\000n}{chapter.5}% 31 +\BOOKMARK [0][-]{chapter.6}{\376\377\000E\000m\000p\000l\000o\000y\000m\000e\000n\000t\000\040\000I\000n\000s\000u\000r\000a\000n\000c\000e}{}% 32 +\BOOKMARK [0][-]{chapter.7}{\376\377\000R\000e\000c\000o\000r\000d\000\040\000o\000f\000\040\000E\000m\000p\000l\000o\000y\000m\000e\000n\000t}{}% 33 +\BOOKMARK [0][-]{chapter.8}{\376\377\000D\000E\000T\000E\000R\000M\000I\000N\000I\000N\000G\000\040\000A\000N\000N\000U\000A\000L\000\040\000A\000N\000D\000\040\000P\000A\000Y\000\040\000P\000E\000R\000I\000O\000D\000\040\000E\000A\000R\000N\000I\000N\000G\000S}{}% 34 +\BOOKMARK [1][-]{section.8.1}{\376\377\000E\000m\000p\000l\000o\000y\000m\000e\000n\000t\000\040\000I\000n\000c\000o\000m\000e}{chapter.8}% 35 +\BOOKMARK [1][-]{section.8.2}{\376\377\000A\000l\000l\000o\000w\000a\000n\000c\000e\000s}{chapter.8}% 36 +\BOOKMARK [1][-]{section.8.3}{\376\377\000E\000x\000p\000e\000n\000s\000e\000s}{chapter.8}% 37 +\BOOKMARK [1][-]{section.8.4}{\376\377\000B\000e\000n\000e\000f\000i\000t\000s}{chapter.8}% 38 +\BOOKMARK [0][-]{chapter.9}{\376\377\000O\000B\000N\000O\000A\000R\000D\000I\000N\000G\000\040\000E\000M\000P\000L\000O\000Y\000E\000E}{}% 39 +\BOOKMARK [1][-]{section.9.1}{\376\377\000I\000n\000t\000e\000r\000n\000a\000l\000\040\000F\000o\000r\000m\000s}{chapter.9}% 40 +\BOOKMARK [2][-]{subsection.9.1.1}{\376\377\000A\000u\000t\000h\000o\000r\000i\000z\000a\000t\000i\000o\000n\000\040\000f\000o\000r\000\040\000H\000i\000r\000i\000n\000g}{section.9.1}% 41 +\BOOKMARK [2][-]{subsection.9.1.2}{\376\377\000U\000n\000i\000o\000n\000\040\000M\000e\000m\000b\000e\000r\000s\000h\000i\000p}{section.9.1}% 42 +\BOOKMARK [2][-]{subsection.9.1.3}{\376\377\000B\000e\000n\000e\000f\000i\000t\000\040\000E\000n\000r\000o\000l\000l\000m\000e\000n\000t\000\040\000F\000o\000r\000m\000s}{section.9.1}% 43 +\BOOKMARK [2][-]{subsection.9.1.4}{\376\377\000C\000o\000n\000f\000i\000d\000e\000n\000t\000i\000a\000l\000i\000t\000y\000\040\000A\000g\000r\000e\000e\000m\000e\000n\000t}{section.9.1}% 44 +\BOOKMARK [1][-]{section.9.2}{\376\377\000R\000e\000q\000u\000i\000r\000e\000d\000\040\000F\000e\000d\000e\000r\000a\000l\000\040\000a\000n\000d\000\040\000P\000r\000o\000v\000i\000n\000c\000i\000a\000l\000/\000T\000e\000r\000r\000i\000t\000o\000r\000i\000a\000l\000\040\000F\000o\000r\000m\000s}{chapter.9}% 45 +\BOOKMARK [2][-]{subsection.9.2.1}{\376\377\000T\000a\000x\000\040\000C\000r\000e\000d\000i\000t\000s\000\040\000\050\000T\000D\0001\000\051}{section.9.2}% 46 +\BOOKMARK [2][-]{subsection.9.2.2}{\376\377\000T\000a\000x\000\040\000C\000r\000e\000d\000i\000t\000s\000\040\000\050\000T\000P\000-\0001\0000\0001\0005\000.\0003\000-\000V\000\040\000-\000\040\000Q\000u\000\351\000b\000e\000c\000\051}{section.9.2}% 47 +\BOOKMARK [1][-]{section.9.3 \ No newline at end of file diff --git a/docs/build/latex/Payroll-Administration_2025.pdf b/docs/build/latex/Payroll-Administration_2025.pdf index 3538bc0..b9f1c57 100644 Binary files a/docs/build/latex/Payroll-Administration_2025.pdf and b/docs/build/latex/Payroll-Administration_2025.pdf differ diff --git a/docs/build/latex/Payroll-Administration_2025.tex b/docs/build/latex/Payroll-Administration_2025.tex index 667c136..6506f23 100644 --- a/docs/build/latex/Payroll-Administration_2025.tex +++ b/docs/build/latex/Payroll-Administration_2025.tex @@ -1155,9 +1155,9 @@ answers are more consistent with a contract of service or a contract for service Each of these factors will be discussed in the material and indicators showing whether the worker is an employee or self\sphinxhyphen{}employed will be provided. +\sphinxAtStartPar +\sphinxstylestrong{Control} -\subsection{Control} -\label{\detokenize{compliance:control}} \sphinxAtStartPar One of the key factors in determining a worker’s status is the extent to which the payer has the ability, authority, or right to control both what work is performed and how it is carried out. Equally important is the level of independence the @@ -1214,9 +1214,9 @@ The working relationship between the payer and the worker does not present a deg \end{itemize} +\sphinxAtStartPar +\sphinxstylestrong{Tools and Equipment} -\subsection{Tools and Equipment} -\label{\detokenize{compliance:tools-and-equipment}} \sphinxAtStartPar Ownership of tools and equipment is not a definitive factor in determining the nature of a working relationship or the type of contract in place. While self\sphinxhyphen{}employed individuals often use their own tools to fulfill contractual obligations—making @@ -1268,9 +1268,9 @@ The worker supplies his or her own workspace, is responsible for the costs to ma \end{itemize} +\sphinxAtStartPar +\sphinxstylestrong{Subcontracting Work or Hiring Assistants} -\subsection{Subcontracting Work or Hiring Assistants} -\label{\detokenize{compliance:subcontracting-work-or-hiring-assistants}} \sphinxAtStartPar As subcontracting work or hiring assistants can affect a worker’s chance of profit or risk of loss, this can help determine the type of business relationship. @@ -1301,9 +1301,9 @@ They can hire another party to complete the work, without consulting with the pa \end{itemize} +\sphinxAtStartPar +\sphinxstylestrong{Financial Risk} -\subsection{Financial Risk} -\label{\detokenize{compliance:financial-risk}} \sphinxAtStartPar When evaluating the nature of a working relationship, the Canada Revenue Agency (CRA) considers whether the individual incurs fixed, ongoing costs or unreimbursed expenses. In traditional employee arrangements, employers typically reimburse @@ -1354,9 +1354,9 @@ The worker advertises the services offered. \end{itemize} +\sphinxAtStartPar +\sphinxstylestrong{Responsibility for Investment and Management} -\subsection{Responsibility for Investment and Management} -\label{\detokenize{compliance:responsibility-for-investment-and-management}} \sphinxAtStartPar When assessing whether a business relationship exists, one important indicator is the worker’s financial investment in the services they provide. If an individual is required to invest in equipment, materials, or other resources to complete the @@ -1390,9 +1390,9 @@ The worker has capital investment, manages his or her staff, hires and pays indi \end{itemize} +\sphinxAtStartPar +\sphinxstylestrong{Opportunity for Profit} -\subsection{Opportunity for Profit} -\label{\detokenize{compliance:opportunity-for-profit}} \sphinxAtStartPar A business relationship is often indicated when a worker has the ability to realize a profit or incur a loss, reflecting their control over the financial and operational aspects of the services they provide. Self\sphinxhyphen{}employed individuals typically diff --git a/docs/build/latex/Payroll-Administration_2025.toc b/docs/build/latex/Payroll-Administration_2025.toc index 8e19a8a..474c706 100644 --- a/docs/build/latex/Payroll-Administration_2025.toc +++ b/docs/build/latex/Payroll-Administration_2025.toc @@ -26,12 +26,6 @@ \contentsline {subsection}{\numberline {4.6.1}Contract of Service (Employment)}{17}{subsection.4.6.1}% \contentsline {subsection}{\numberline {4.6.2}Contract for Service (Subcontracting)}{18}{subsection.4.6.2}% \contentsline {subsection}{\numberline {4.6.3}Factors Determining the Type of Contract}{18}{subsection.4.6.3}% -\contentsline {subsection}{\numberline {4.6.4}Control}{19}{subsection.4.6.4}% -\contentsline {subsection}{\numberline {4.6.5}Tools and Equipment}{19}{subsection.4.6.5}% -\contentsline {subsection}{\numberline {4.6.6}Subcontracting Work or Hiring Assistants}{20}{subsection.4.6.6}% -\contentsline {subsection}{\numberline {4.6.7}Financial Risk}{20}{subsection.4.6.7}% -\contentsline {subsection}{\numberline {4.6.8}Responsibility for Investment and Management}{21}{subsection.4.6.8}% -\contentsline {subsection}{\numberline {4.6.9}Opportunity for Profit}{21}{subsection.4.6.9}% \contentsline {section}{\numberline {4.7}Review Summary}{22}{section.4.7}% \contentsline {section}{\numberline {4.8}Review Questions}{23}{section.4.8}% \contentsline {chapter}{\numberline {5}Canada Pension Plan}{27}{chapter.5}% diff --git a/docs/build/simplepdf/Payroll Administration 2025.pdf b/docs/build/simplepdf/Payroll Administration 2025.pdf index 5bb1254..fe51b54 100644 Binary files a/docs/build/simplepdf/Payroll Administration 2025.pdf and b/docs/build/simplepdf/Payroll Administration 2025.pdf differ