From e70525b1c55ca952aaedc9afa75471f815e5b3a6 Mon Sep 17 00:00:00 2001 From: Alexandre Bobkov Date: Sat, 23 Aug 2025 02:10:42 -0400 Subject: [PATCH] compliance --- docs/source/2_compliance.rst | 15 +++++++++++++++ 1 file changed, 15 insertions(+) diff --git a/docs/source/2_compliance.rst b/docs/source/2_compliance.rst index 287b209..0ef0f00 100644 --- a/docs/source/2_compliance.rst +++ b/docs/source/2_compliance.rst @@ -5,6 +5,21 @@ PAYROLL COMPLIANCE The Canada Revenue Agency ~~~~~~~~~~~~~~~~~~~~~~~~~~~ +Under the Canada Pension Plan Act and the Employment Insurance Act, the CRA is +responsible for determining: + + - whether or not an individual's employment is pensionable under the Canada Pension +Plan Act or insurable under the Employment Insurance Act + + - the types of earnings that are considered pensionable or insurable + + - how many hours an insured person has in insurable employment + + - the recovery of any debts owed as a result of an overpayment of Canada Pension +Plan, Employment Insurance, or Old Age Security benefits +The CRA is also responsible for ensuring that CPP contributions and EI premiums are +deducted, remitted and reported as required by legislation. + The Canada Revenue Agency (CRA) is a federal government agency that manages the following business lines for the federal government: Tax Services and Benefit Programs. The Tax Services business line assists over 25 million individuals, businesses, trusts, and