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2025-08-23 00:59:03 -04:00
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@@ -186,20 +186,24 @@ providers, charities, third party administrators and outsource/software vendors.
Government Stakeholders Government Stakeholders
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Government legislation provides the rules and regulations that the payroll function must 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 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 the payroll practitioner to understand both the scope and the source of payroll-related
legislation. legislation.
Canada is ruled by a federal government with ten largely self-governing provinces and three 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 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 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 As a result, payroll practitioners and their organizations are affected by the enactment of
legislation at both the federal and provincial/territorial level. 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 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 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 parliament, and has the sole power to prepare and introduce tax legislation involving the
expenditure of public money. expenditure of public money.
The provincial/territorial legislatures have power over direct taxation in the province or 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), territory for the purposes of natural resources, prisons (except for federal penitentiaries),
charitable institutions, hospitals (except marine hospitals), municipal institutions, education, 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, of provincial/territorial organizations, the creation of courts and the administration of justice,
fines and penalties for breaking provincial/territorial laws. fines and penalties for breaking provincial/territorial laws.
In the case of old age, disability, and survivors 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 governments have power. In this instance, if their laws conflict, the
provincial/territorial power prevails. provincial/territorial power prevails.
The federal government cannot transfer any of its powers to a provincial/territorial 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 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 government. The federal government can, however, delegate the administration of a federal