compliance

2025-08-07 19:37:04 +00:00 · 2025-07-18 05:42:24 -04:00
parent d1269282a5
commit d20b6713ce
9 changed files with 91 additions and 67 deletions
--- a/docs/build/doctrees/compliance.doctree
+++ b/docs/build/doctrees/compliance.doctree
--- a/docs/build/doctrees/environment.pickle
+++ b/docs/build/doctrees/environment.pickle
--- a/docs/build/html/_sources/compliance.rst.txt
+++ b/docs/build/html/_sources/compliance.rst.txt
@@ -3,7 +3,7 @@ PAYROLL COMPLIANCE AND REGULATIONS
 ##################################

 Learning Objectives
-------------------
+~~~~~~~~~~~~~~~~~~~

 By the end of this chapter, you will have a foundational understanding of payroll compliance and regulations in Canada. 
 This includes the various stakeholders involved, the objectives of payroll, and the legal frameworks that govern payroll 
@@ -21,7 +21,7 @@ This chapter will cover the following topics:
  6. Apply the Canada Revenue Agency's factors for determining whether an individual is an employee or self-employed

 Introduction
-============
+~~~~~~~~~~~~

 Payroll is a necessary function in every organization that has employees, as each employee
 expects to be paid for the work they perform. While the amount of maximum remuneration
@@ -42,7 +42,7 @@ type of relationship that exists between the worker and the organization and to
 any payments made comply with legislation. 

 2. What are the Payroll's Objectives?
-======================================
+-------------------------------------

 The primary objective of the payroll function in every organization is to pay employees
 accurately and on time, in compliance with legislative requirements, for a full annual payroll
@@ -85,7 +85,7 @@ for example, union collective agreements or group insurance policies. Payroll pr
 must therefore ensure the organization is compliant with all stakeholder requirements.

 What are the Responsibilities of Payroll Function?
--------------------------------------------------
+~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

 The responsibilities of the payroll practitioner will differ depending on the size of the
 organization, the number of jurisdictions in which they pay, the reporting structure under
@@ -116,7 +116,7 @@ The payroll department in a large organization may have:
  - payroll managers who manage the payroll function, the payroll staff and represent payroll at the management level

 Content Knowledge
-----------------
+~~~~~~~~~~~~~~~~~

 Payroll practitioners should know the following to effectively perform their duties:

@@ -127,7 +127,7 @@ Payroll practitioners should know the following to effectively perform their dut
  - Payroll Reporting: how to calculate and remit amounts due to government agencies, insurance companies, unions and other third parties. In addition, payroll reporting includes accounting for payroll expenses and accruals to internal financial systems and federal and provincial/territorial year-end reporting.

 Technical Skills
----------------
+~~~~~~~~~~~~~~~~

 The technical skills required by payroll professionals include proficiency in computer
 programs such as payroll software and financial systems, spreadsheets, databases and word
@@ -139,7 +139,7 @@ ability to be adaptable to changing systems. As a payroll practitioner, you must
 and willing to embrace continuous learning.

 Personal and Professional Skills
--------------------------------
+~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

 The following personal and professional skills will assist payroll practitioners in dealing with
 the various stakeholders involved in the payroll process:
@@ -155,7 +155,7 @@ the various stakeholders involved in the payroll process:
  - problem solving, decision-making, time management and organizational skills

 Behavioural and Ethical Standards
--------------------------------
+~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

 Behaviour and ethics are two areas that build on the skills that an effective payroll practitioner
 must have. Effective payroll professionals should be:
@@ -170,7 +170,7 @@ must have. Effective payroll professionals should be:
  - able to remain objective and maintain a factual perspective when dealing with questions and inquiries

 3. Payroll Stakeholders
-========================
+------------------------

 Stakeholders are the individuals, groups and agencies, both internal and external to the
 organization, who share an interest in the function and output of the payroll department.
@@ -184,7 +184,7 @@ benefit carriers, courts, unions, pension providers, charities, third party admi
 outsource/software vendors. 

 Government Stakeholders
----------------------
+~~~~~~~~~~~~~~~~~~~~~~~

 Government legislation provides the rules and regulations that the payroll function must
 administer with respect to payments made to employees. For this reason, it is important for
@@ -258,7 +258,7 @@ employees under federal jurisdiction in the following industries and organizatio
  - organizations whose operations have been declared for the general advantage of Canada or two or more provinces, and such Crown corporations as Canada Post Corporation, and the Canadian Broadcasting Corporation (CBC)

 Review Summary
-==============
+--------------

 The primary objective of the payroll function in every organization is to ensure that employees are paid accurately 
 and on time, in full compliance with legislative requirements, throughout the entire annual payroll cycle. This function is 
@@ -278,7 +278,7 @@ processes, and payroll reporting. In addition to technical expertise, practition
 professional skills to manage responsibilities effectively and adapt to evolving regulatory environments.

 Review Questions
-=================
+----------------

 What is the primary objective of the payroll department? 

--- a/docs/build/html/compliance.html
+++ b/docs/build/html/compliance.html
@@ -60,8 +60,9 @@ an individual is classified as an employee or self-employed.</p>
 <li><p>Apply the Canada Revenue Agency’s factors for determining whether an individual is an employee or self-employed</p></li>
 </ol>
 </div></blockquote>
+</section>
 <section id="introduction">
-<h3><span class="section-number">4.1.1. </span>Introduction<a class="headerlink" href="#introduction" title="Link to this heading">¶</a></h3>
+<h2><span class="section-number">4.2. </span>Introduction<a class="headerlink" href="#introduction" title="Link to this heading">¶</a></h2>
 <p>Payroll is a necessary function in every organization that has employees, as each employee
 expects to be paid for the work they perform. While the amount of maximum remuneration
 that an employee receives for their work is not legislated by any government (unless the
@@ -77,9 +78,8 @@ the correct method of payment for services can be determined.</p>
 whether an employee-employer relationship exists. It is crucial to know how to determine the
 type of relationship that exists between the worker and the organization and to ensure that
 any payments made comply with legislation.</p>
-</section>
 <section id="what-are-the-payroll-s-objectives">
-<h3><span class="section-number">4.1.2. </span>2. What are the Payroll’s Objectives?<a class="headerlink" href="#what-are-the-payroll-s-objectives" title="Link to this heading">¶</a></h3>
+<h3><span class="section-number">4.2.1. </span>2. What are the Payroll’s Objectives?<a class="headerlink" href="#what-are-the-payroll-s-objectives" title="Link to this heading">¶</a></h3>
 <p>The primary objective of the payroll function in every organization is to pay employees
 accurately and on time, in compliance with legislative requirements, for a full annual payroll
 cycle.</p>
@@ -119,7 +119,7 @@ must therefore ensure the organization is compliant with all stakeholder require
 </section>
 </section>
 <section id="what-are-the-responsibilities-of-payroll-function">
-<h2><span class="section-number">4.2. </span>What are the Responsibilities of Payroll Function?<a class="headerlink" href="#what-are-the-responsibilities-of-payroll-function" title="Link to this heading">¶</a></h2>
+<h2><span class="section-number">4.3. </span>What are the Responsibilities of Payroll Function?<a class="headerlink" href="#what-are-the-responsibilities-of-payroll-function" title="Link to this heading">¶</a></h2>
 <p>The responsibilities of the payroll practitioner will differ depending on the size of the
 organization, the number of jurisdictions in which they pay, the reporting structure under
 which they work, and whether there are other related departments, such as human resources,
@@ -147,7 +147,7 @@ reports.</p>
 </div></blockquote>
 </section>
 <section id="content-knowledge">
-<h2><span class="section-number">4.3. </span>Content Knowledge<a class="headerlink" href="#content-knowledge" title="Link to this heading">¶</a></h2>
+<h2><span class="section-number">4.4. </span>Content Knowledge<a class="headerlink" href="#content-knowledge" title="Link to this heading">¶</a></h2>
 <p>Payroll practitioners should know the following to effectively perform their duties:</p>
 <blockquote>
 <div><ul class="simple">
@@ -158,7 +158,7 @@ reports.</p>
 </div></blockquote>
 </section>
 <section id="technical-skills">
-<h2><span class="section-number">4.4. </span>Technical Skills<a class="headerlink" href="#technical-skills" title="Link to this heading">¶</a></h2>
+<h2><span class="section-number">4.5. </span>Technical Skills<a class="headerlink" href="#technical-skills" title="Link to this heading">¶</a></h2>
 <p>The technical skills required by payroll professionals include proficiency in computer
 programs such as payroll software and financial systems, spreadsheets, databases and word
 processing.</p>
@@ -168,7 +168,7 @@ ability to be adaptable to changing systems. As a payroll practitioner, you must
 and willing to embrace continuous learning.</p>
 </section>
 <section id="personal-and-professional-skills">
-<h2><span class="section-number">4.5. </span>Personal and Professional Skills<a class="headerlink" href="#personal-and-professional-skills" title="Link to this heading">¶</a></h2>
+<h2><span class="section-number">4.6. </span>Personal and Professional Skills<a class="headerlink" href="#personal-and-professional-skills" title="Link to this heading">¶</a></h2>
 <p>The following personal and professional skills will assist payroll practitioners in dealing with
 the various stakeholders involved in the payroll process:</p>
 <blockquote>
@@ -182,7 +182,7 @@ the various stakeholders involved in the payroll process:</p>
 </div></blockquote>
 </section>
 <section id="behavioural-and-ethical-standards">
-<h2><span class="section-number">4.6. </span>Behavioural and Ethical Standards<a class="headerlink" href="#behavioural-and-ethical-standards" title="Link to this heading">¶</a></h2>
+<h2><span class="section-number">4.7. </span>Behavioural and Ethical Standards<a class="headerlink" href="#behavioural-and-ethical-standards" title="Link to this heading">¶</a></h2>
 <p>Behaviour and ethics are two areas that build on the skills that an effective payroll practitioner
 must have. Effective payroll professionals should be:</p>
 <blockquote>
@@ -198,7 +198,7 @@ must have. Effective payroll professionals should be:</p>
 </ul>
 </div></blockquote>
 <section id="payroll-stakeholders">
-<h3><span class="section-number">4.6.1. </span>3. Payroll Stakeholders<a class="headerlink" href="#payroll-stakeholders" title="Link to this heading">¶</a></h3>
+<h3><span class="section-number">4.7.1. </span>3. Payroll Stakeholders<a class="headerlink" href="#payroll-stakeholders" title="Link to this heading">¶</a></h3>
 <p>Stakeholders are the individuals, groups and agencies, both internal and external to the
 organization, who share an interest in the function and output of the payroll department.
 Stakeholders can be considered customers of the payroll department and payroll practitioners
@@ -211,7 +211,7 @@ outsource/software vendors.</p>
 </section>
 </section>
 <section id="government-stakeholders">
-<h2><span class="section-number">4.7. </span>Government Stakeholders<a class="headerlink" href="#government-stakeholders" title="Link to this heading">¶</a></h2>
+<h2><span class="section-number">4.8. </span>Government Stakeholders<a class="headerlink" href="#government-stakeholders" title="Link to this heading">¶</a></h2>
 <p>Government legislation provides the rules and regulations that the payroll function must
 administer with respect to payments made to employees. For this reason, it is important for
 the payroll practitioner to understand both the scope and the source of payroll-related
@@ -249,6 +249,9 @@ collection of income tax deductions to the federal government, the Canada Revenu
 (CRA) collects income tax withheld from employees under both federal and
 provincial/territorial requirements. Québec collects its provincial income tax directly.</p>
 </div></blockquote>
+</section>
+<section id="federal-government">
+<h2><span class="section-number">4.9. </span>Federal Government<a class="headerlink" href="#federal-government" title="Link to this heading">¶</a></h2>
 <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>
@@ -277,7 +280,7 @@ employees under federal jurisdiction in the following industries and organizatio
 </ul>
 </div></blockquote>
 <section id="review-summary">
-<h3><span class="section-number">4.7.1. </span>Review Summary<a class="headerlink" href="#review-summary" title="Link to this heading">¶</a></h3>
+<h3><span class="section-number">4.9.1. </span>Review Summary<a class="headerlink" href="#review-summary" title="Link to this heading">¶</a></h3>
 <p>The primary objective of the payroll function in every organization is to ensure that employees are paid accurately
 and on time, in full compliance with legislative requirements, throughout the entire annual payroll cycle. This function is
 critical to maintaining employee satisfaction, legal integrity, and operational efficiency.</p>
@@ -293,7 +296,7 @@ processes, and payroll reporting. In addition to technical expertise, practition
 professional skills to manage responsibilities effectively and adapt to evolving regulatory environments.</p>
 </section>
 <section id="review-questions">
-<h3><span class="section-number">4.7.2. </span>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading">¶</a></h3>
+<h3><span class="section-number">4.9.2. </span>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading">¶</a></h3>
 <p>What is the primary objective of the payroll department?</p>
 <p>List four definitions of payroll.</p>
 </section>
@@ -311,22 +314,23 @@ professional skills to manage responsibilities effectively and adapt to evolving
    <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="#learning-objectives">4.1. Learning Objectives</a><ul>
-<li><a class="reference internal" href="#introduction">4.1.1. Introduction</a></li>
-<li><a class="reference internal" href="#what-are-the-payroll-s-objectives">4.1.2. 2. What are the Payroll’s Objectives?</a></li>
+<li><a class="reference internal" href="#learning-objectives">4.1. Learning Objectives</a></li>
+<li><a class="reference internal" href="#introduction">4.2. Introduction</a><ul>
+<li><a class="reference internal" href="#what-are-the-payroll-s-objectives">4.2.1. 2. What are the Payroll’s Objectives?</a></li>
 </ul>
 </li>
-<li><a class="reference internal" href="#what-are-the-responsibilities-of-payroll-function">4.2. What are the Responsibilities of Payroll Function?</a></li>
-<li><a class="reference internal" href="#content-knowledge">4.3. Content Knowledge</a></li>
-<li><a class="reference internal" href="#technical-skills">4.4. Technical Skills</a></li>
-<li><a class="reference internal" href="#personal-and-professional-skills">4.5. Personal and Professional Skills</a></li>
-<li><a class="reference internal" href="#behavioural-and-ethical-standards">4.6. Behavioural and Ethical Standards</a><ul>
-<li><a class="reference internal" href="#payroll-stakeholders">4.6.1. 3. Payroll Stakeholders</a></li>
+<li><a class="reference internal" href="#what-are-the-responsibilities-of-payroll-function">4.3. What are the Responsibilities of Payroll Function?</a></li>
+<li><a class="reference internal" href="#content-knowledge">4.4. Content Knowledge</a></li>
+<li><a class="reference internal" href="#technical-skills">4.5. Technical Skills</a></li>
+<li><a class="reference internal" href="#personal-and-professional-skills">4.6. Personal and Professional Skills</a></li>
+<li><a class="reference internal" href="#behavioural-and-ethical-standards">4.7. Behavioural and Ethical Standards</a><ul>
+<li><a class="reference internal" href="#payroll-stakeholders">4.7.1. 3. Payroll Stakeholders</a></li>
 </ul>
 </li>
-<li><a class="reference internal" href="#government-stakeholders">4.7. Government Stakeholders</a><ul>
-<li><a class="reference internal" href="#review-summary">4.7.1. Review Summary</a></li>
-<li><a class="reference internal" href="#review-questions">4.7.2. Review Questions</a></li>
+<li><a class="reference internal" href="#government-stakeholders">4.8. Government Stakeholders</a></li>
+<li><a class="reference internal" href="#federal-government">4.9. Federal Government</a><ul>
+<li><a class="reference internal" href="#review-summary">4.9.1. Review Summary</a></li>
+<li><a class="reference internal" href="#review-questions">4.9.2. Review Questions</a></li>
 </ul>
 </li>
 </ul>
--- a/docs/build/html/index.html
+++ b/docs/build/html/index.html
@@ -62,12 +62,14 @@ to confidently perform essential payroll functions encountered in day-to-day ope
 <li class="toctree-l1"><a class="reference internal" href="terminology.html">3. TERMINOLOGY</a></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#learning-objectives">4.1. Learning Objectives</a></li>
-<li class="toctree-l2"><a class="reference internal" href="compliance.html#what-are-the-responsibilities-of-payroll-function">4.2. What are the Responsibilities of Payroll Function?</a></li>
-<li class="toctree-l2"><a class="reference internal" href="compliance.html#content-knowledge">4.3. Content Knowledge</a></li>
-<li class="toctree-l2"><a class="reference internal" href="compliance.html#technical-skills">4.4. Technical Skills</a></li>
-<li class="toctree-l2"><a class="reference internal" href="compliance.html#personal-and-professional-skills">4.5. Personal and Professional Skills</a></li>
-<li class="toctree-l2"><a class="reference internal" href="compliance.html#behavioural-and-ethical-standards">4.6. Behavioural and Ethical Standards</a></li>
-<li class="toctree-l2"><a class="reference internal" href="compliance.html#government-stakeholders">4.7. Government Stakeholders</a></li>
+<li class="toctree-l2"><a class="reference internal" href="compliance.html#introduction">4.2. Introduction</a></li>
+<li class="toctree-l2"><a class="reference internal" href="compliance.html#what-are-the-responsibilities-of-payroll-function">4.3. What are the Responsibilities of Payroll Function?</a></li>
+<li class="toctree-l2"><a class="reference internal" href="compliance.html#content-knowledge">4.4. Content Knowledge</a></li>
+<li class="toctree-l2"><a class="reference internal" href="compliance.html#technical-skills">4.5. Technical Skills</a></li>
+<li class="toctree-l2"><a class="reference internal" href="compliance.html#personal-and-professional-skills">4.6. Personal and Professional Skills</a></li>
+<li class="toctree-l2"><a class="reference internal" href="compliance.html#behavioural-and-ethical-standards">4.7. Behavioural and Ethical Standards</a></li>
+<li class="toctree-l2"><a class="reference internal" href="compliance.html#government-stakeholders">4.8. Government Stakeholders</a></li>
+<li class="toctree-l2"><a class="reference internal" href="compliance.html#federal-government">4.9. Federal Government</a></li>
 </ul>
 </li>
 <li class="toctree-l1"><a class="reference internal" href="compensation.html">5. DETERMINING ANNUAL AND PAY PERIOD EARNINGS</a></li>
--- a/docs/build/html/searchindex.js
+++ b/docs/build/html/searchindex.js
--- a/docs/build/simplepdf/.buildinfo
+++ b/docs/build/simplepdf/.buildinfo
@@ -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: a858475420a8beb1f691d70e9afca987
+config: 793ac3ac0d3c67a23bca7bfe3f08a2a7
 tags: 62a1e7829a13fc7881b6498c52484ec0
--- a/docs/build/simplepdf/Payroll
+++ b/docs/build/simplepdf/Payroll
--- a/docs/build/simplepdf/index.html
+++ b/docs/build/simplepdf/index.html
@@ -114,34 +114,44 @@
          4.1. Learning Objectives
         </a>
        </li>
+        <li class="toctree-l2">
+         <a class="reference internal" href="#introduction">
+          4.2. Introduction
+         </a>
+        </li>
        <li class="toctree-l2">
         <a class="reference internal" href="#what-are-the-responsibilities-of-payroll-function">
-          4.2. What are the Responsibilities of Payroll Function?
+          4.3. What are the Responsibilities of Payroll Function?
         </a>
        </li>
        <li class="toctree-l2">
         <a class="reference internal" href="#content-knowledge">
-          4.3. Content Knowledge
+          4.4. Content Knowledge
         </a>
        </li>
        <li class="toctree-l2">
         <a class="reference internal" href="#technical-skills">
-          4.4. Technical Skills
+          4.5. Technical Skills
         </a>
        </li>
        <li class="toctree-l2">
         <a class="reference internal" href="#personal-and-professional-skills">
-          4.5. Personal and Professional Skills
+          4.6. Personal and Professional Skills
         </a>
        </li>
        <li class="toctree-l2">
         <a class="reference internal" href="#behavioural-and-ethical-standards">
-          4.6. Behavioural and Ethical Standards
+          4.7. Behavioural and Ethical Standards
         </a>
        </li>
        <li class="toctree-l2">
         <a class="reference internal" href="#government-stakeholders">
-          4.7. Government Stakeholders
+          4.8. Government Stakeholders
+         </a>
+        </li>
+        <li class="toctree-l2">
+         <a class="reference internal" href="#federal-government">
+          4.9. Federal Government
         </a>
        </li>
       </ul>
@@ -629,35 +639,35 @@ an individual is classified as an employee or self-employed.
            </ol>
           </div>
          </blockquote>
-          <section id="introduction">
-           <h4>
-            Introduction
-            <a class="headerlink" href="#introduction" title="Link to this heading">
-             &para;
-            </a>
-           </h4>
-           <p>
-            Payroll is a necessary function in every organization that has employees, as each employee
+         </section>
+         <section id="introduction">
+          <h3>
+           Introduction
+           <a class="headerlink" href="#introduction" title="Link to this heading">
+            &para;
+           </a>
+          </h3>
+          <p>
+           Payroll is a necessary function in every organization that has employees, as each employee
 expects to be paid for the work they perform. While the amount of maximum remuneration
 that an employee receives for their work is not legislated by any government (unless the
 employee is a federal or provincial/territorial civil servant), there is legislation in place at
 both the federal and provincial/territorial levels that governs many aspects of processing
 employees&rsquo; pay, their taxable benefits and observing their rights as employees.
-           </p>
-           <p>
-            It is important to note that for the scope of this course, the payroll includes the function of paying employees
+          </p>
+          <p>
+           It is important to note that for the scope of this course, the payroll includes the function of paying employees
 for work performed for employers. Self-employed workers or contractors, who submit
 invoices for the work they perform and receive payment through accounts payable and not
 payroll, are not employees. This chapter illustrates how to determine if an employeeemployer relationship exists. Once an employee-employer relationship has been established,
 the correct method of payment for services can be determined.
-           </p>
-           <p>
-            Both the federal and the Qu&eacute;bec governments provide factors that can be used to determine
+          </p>
+          <p>
+           Both the federal and the Qu&eacute;bec governments provide factors that can be used to determine
 whether an employee-employer relationship exists. It is crucial to know how to determine the
 type of relationship that exists between the worker and the organization and to ensure that
 any payments made comply with legislation.
-           </p>
-          </section>
+          </p>
          <section id="what-are-the-payroll-s-objectives">
           <h4>
            2. What are the Payroll&rsquo;s Objectives?
@@ -1038,6 +1048,14 @@ provincial/territorial requirements. Qu&eacute;bec collects its provincial incom
            </p>
           </div>
          </blockquote>
+         </section>
+         <section id="federal-government">
+          <h3>
+           Federal Government
+           <a class="headerlink" href="#federal-government" title="Link to this heading">
+            &para;
+           </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