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@@ -31,6 +31,23 @@ The material of this study guide aim to make students to be be able to:
- Workers' Compensation Acts
- Québec-specific legislation
Recommended Course Material
----------------------------
Material Structure Overview
----------------------------
1. Introduction to Canadian Payroll
#. Labour and Employment Standards
#. Accounting for Payroll
#. Calculating Gross Pay
#. Pensionable, Insurable, and Taxable Earnings
#. Calculating Net Pay
#. Calculating Employer's Source Deduction Remittances
#. Termination of Employment:
- Record of Employment (ROE)
- Termination Payments
- Retirement Pay
In other words, the material covers the foundational knowledge and technical skills needed to confidently perform payroll tasks in a variety of employment settings.

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@@ -49,6 +49,8 @@
<ul>
<li class="toctree-l1"><a class="reference internal" href="introduction.html">1. INTRODUCTION</a><ul>
<li class="toctree-l2"><a class="reference internal" href="introduction.html#learning-outcomes">1.1. Learning Outcomes</a></li>
<li class="toctree-l2"><a class="reference internal" href="introduction.html#recommended-course-material">1.2. Recommended Course Material</a></li>
<li class="toctree-l2"><a class="reference internal" href="introduction.html#material-structure-overview">1.3. Material Structure Overview</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="payroll_accounting.html">2. Payroll Accounting</a><ul>

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@@ -69,9 +69,28 @@
- Workers Compensation Acts
- Québec-specific legislation</p></li>
</ul>
</section>
<section id="recommended-course-material">
<h2><span class="section-number">1.2. </span>Recommended Course Material<a class="headerlink" href="#recommended-course-material" title="Link to this heading"></a></h2>
</section>
<section id="material-structure-overview">
<h2><span class="section-number">1.3. </span>Material Structure Overview<a class="headerlink" href="#material-structure-overview" title="Link to this heading"></a></h2>
<ol class="arabic simple">
<li><p>Introduction to Canadian Payroll</p></li>
<li><p>Labour and Employment Standards</p></li>
<li><p>Accounting for Payroll</p></li>
<li><p>Calculating Gross Pay</p></li>
<li><p>Pensionable, Insurable, and Taxable Earnings</p></li>
<li><p>Calculating Net Pay</p></li>
<li><p>Calculating Employers Source Deduction Remittances</p></li>
<li><p>Termination of Employment:
- Record of Employment (ROE)
- Termination Payments
- Retirement Pay</p></li>
</ol>
<p>In other words, the material covers the foundational knowledge and technical skills needed to confidently perform payroll tasks in a variety of employment settings.</p>
<section id="payroll-legal-framework">
<h3><span class="section-number">1.1.1. </span>Payroll Legal Framework<a class="headerlink" href="#payroll-legal-framework" title="Link to this heading"></a></h3>
<h3><span class="section-number">1.3.1. </span>Payroll Legal Framework<a class="headerlink" href="#payroll-legal-framework" title="Link to this heading"></a></h3>
<p>The Canadian Payroll Administration system is designed to ensure compliance with the legal framework governing payroll in Canada. This includes adherence to federal and provincial regulations regarding employee compensation, deductions, and reporting requirements.
The system is built to handle various payroll scenarios, including different employment types, tax calculations, and benefit deductions, while ensuring that all transactions are accurately recorded and reported in accordance with the law.</p>
</section>
@@ -89,8 +108,10 @@ The system is built to handle various payroll scenarios, including different emp
<h3><a href="index.html">Table of Contents</a></h3>
<ul>
<li><a class="reference internal" href="#">1. INTRODUCTION</a><ul>
<li><a class="reference internal" href="#learning-outcomes">1.1. Learning Outcomes</a><ul>
<li><a class="reference internal" href="#payroll-legal-framework">1.1.1. Payroll Legal Framework</a></li>
<li><a class="reference internal" href="#learning-outcomes">1.1. Learning Outcomes</a></li>
<li><a class="reference internal" href="#recommended-course-material">1.2. Recommended Course Material</a></li>
<li><a class="reference internal" href="#material-structure-overview">1.3. Material Structure Overview</a><ul>
<li><a class="reference internal" href="#payroll-legal-framework">1.3.1. Payroll Legal Framework</a></li>
</ul>
</li>
</ul>

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@@ -13,8 +13,12 @@
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@@ -168,6 +168,50 @@ Apply federal and provincial legislation to payroll, including:
\end{itemize}
\section{Recommended Course Material}
\label{\detokenize{introduction:recommended-course-material}}
\section{Material Structure Overview}
\label{\detokenize{introduction:material-structure-overview}}\begin{enumerate}
\sphinxsetlistlabels{\arabic}{enumi}{enumii}{}{.}%
\item {}
\sphinxAtStartPar
Introduction to Canadian Payroll
\item {}
\sphinxAtStartPar
Labour and Employment Standards
\item {}
\sphinxAtStartPar
Accounting for Payroll
\item {}
\sphinxAtStartPar
Calculating Gross Pay
\item {}
\sphinxAtStartPar
Pensionable, Insurable, and Taxable Earnings
\item {}
\sphinxAtStartPar
Calculating Net Pay
\item {}
\sphinxAtStartPar
Calculating Employers Source Deduction Remittances
\item {}
\sphinxAtStartPar
Termination of Employment:
\sphinxhyphen{} Record of Employment (ROE)
\sphinxhyphen{} Termination Payments
\sphinxhyphen{} Retirement Pay
\end{enumerate}
\sphinxAtStartPar
In other words, the material covers the foundational knowledge and technical skills needed to confidently perform payroll tasks in a variety of employment settings.

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@@ -1,30 +0,0 @@
\babel@toc {english}{}\relax
\contentsline {chapter}{\numberline {1}INTRODUCTION}{3}{chapter.1}%
\contentsline {section}{\numberline {1.1}Learning Outcomes}{3}{section.1.1}%
\contentsline {subsection}{\numberline {1.1.1}Payroll Legal Framework}{3}{subsection.1.1.1}%
\contentsline {chapter}{\numberline {2}Payroll Accounting}{5}{chapter.2}%
\contentsline {section}{\numberline {2.1}Journal Entries}{5}{section.2.1}%
\contentsline {subsection}{\numberline {2.1.1}Accounting Recap}{5}{subsection.2.1.1}%
\contentsline {subsection}{\numberline {2.1.2}Journal Entries}{5}{subsection.2.1.2}%
\contentsline {chapter}{\numberline {3}REVIEW QUESTIONS}{7}{chapter.3}%
\contentsline {section}{\numberline {3.1}New Employee Information}{7}{section.3.1}%
\contentsline {chapter}{\numberline {4}OBNOARDING EMPLOYEE}{9}{chapter.4}%
\contentsline {section}{\numberline {4.1}Employment Standards Requirements}{9}{section.4.1}%
\contentsline {section}{\numberline {4.2}Internal Forms}{9}{section.4.2}%
\contentsline {subsection}{\numberline {4.2.1}Authorization for Hiring}{9}{subsection.4.2.1}%
\contentsline {subsection}{\numberline {4.2.2}Union Membership}{9}{subsection.4.2.2}%
\contentsline {subsection}{\numberline {4.2.3}Benefit Enrollment Forms}{10}{subsection.4.2.3}%
\contentsline {subsection}{\numberline {4.2.4}Confidentiality Agreement}{10}{subsection.4.2.4}%
\contentsline {section}{\numberline {4.3}Required Federal and Provincial/Territorial Forms}{10}{section.4.3}%
\contentsline {subsection}{\numberline {4.3.1}Tax Credits (TD1)}{10}{subsection.4.3.1}%
\contentsline {subsection}{\numberline {4.3.2}Tax Credits (TP\sphinxhyphen {}1015.3\sphinxhyphen {}V \textendash {} Québec)}{11}{subsection.4.3.2}%
\contentsline {section}{\numberline {4.4}Content Review Highlights}{11}{section.4.4}%
\contentsline {section}{\numberline {4.5}Review Questions (Sample)}{11}{section.4.5}%
\contentsline {section}{\numberline {4.6}Example Evaluations}{12}{section.4.6}%
\contentsline {chapter}{\numberline {5}RATES FOR 2025}{13}{chapter.5}%
\contentsline {section}{\numberline {5.1}CANADA / QUEBEC PENSION PLAN (CPP / QPP)}{13}{section.5.1}%
\contentsline {section}{\numberline {5.2}CPP2 CONTRIBUTION RATES MAXIMUMS}{13}{section.5.2}%
\contentsline {section}{\numberline {5.3}References}{14}{section.5.3}%
\contentsline {chapter}{\numberline {6}REFERENCES}{15}{chapter.6}%
\contentsline {chapter}{\numberline {7}Errors and Errata}{17}{chapter.7}%
\contentsline {chapter}{\numberline {8}Glossary}{19}{chapter.8}%