From d313e094cfa1fa2362263b146e2ef259280bdeee Mon Sep 17 00:00:00 2001 From: Alexandre Bobkov Date: Sat, 23 Aug 2025 00:59:03 -0400 Subject: [PATCH] intro --- docs/source/introduction.rst | 9 +++++++-- 1 file changed, 7 insertions(+), 2 deletions(-) diff --git a/docs/source/introduction.rst b/docs/source/introduction.rst index e6bcdaa..fdca2e8 100644 --- a/docs/source/introduction.rst +++ b/docs/source/introduction.rst @@ -186,20 +186,24 @@ providers, charities, third party administrators and 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 the payroll practitioner to understand both the scope and the source of payroll-related legislation. + Canada is ruled by a federal government with ten largely self-governing provinces and three territories controlled by the federal government. Payroll practitioners have to be compliant not only with the federal government legislation, but with the provincial and territorial -governments’ legislation as well. +governments' legislation as well. + As a result, payroll practitioners and their organizations are affected by the enactment of legislation at both the federal and provincial/territorial level. The federal parliament has the power to make laws for the peace, order and good government of Canada. The federal cabinet is responsible for most of the legislation introduced by parliament, and has the sole power to prepare and introduce tax legislation involving the expenditure of public money. + The provincial/territorial legislatures have power over direct taxation in the province or territory for the purposes of natural resources, prisons (except for federal penitentiaries), charitable institutions, hospitals (except marine hospitals), municipal institutions, education, @@ -207,9 +211,10 @@ licences for provincial/territorial and municipal revenue purposes, local works, of provincial/territorial organizations, the creation of courts and the administration of justice, fines and penalties for breaking provincial/territorial laws. -In the case of old age, disability, and survivor’s pensions, again both the federal and +In the case of old age, disability, and survivor's pensions, again both the federal and provincial/territorial governments have power. In this instance, if their laws conflict, the provincial/territorial power prevails. + The federal government cannot transfer any of its powers to a provincial/territorial legislature, nor can a provincial/territorial legislature transfer any of its powers to the federal government. The federal government can, however, delegate the administration of a federal