From ed6b36c87e979cb0e405721bc7182465a20113a0 Mon Sep 17 00:00:00 2001 From: Alexandre Bobkov Date: Sat, 23 Aug 2025 00:45:35 -0400 Subject: [PATCH] intro --- docs/source/introduction.rst | 106 +++++++++++++++++++++++++++++++++++ 1 file changed, 106 insertions(+) diff --git a/docs/source/introduction.rst b/docs/source/introduction.rst index e0abefb..095390c 100644 --- a/docs/source/introduction.rst +++ b/docs/source/introduction.rst @@ -92,6 +92,13 @@ 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 +Legislation vs. regulation +~~~~~~~~~~~~~~~~~~~~~~~~~~~~ + +**The legislation** specifies the __requirements__. + +**The regulation** specifies the __methods__ of applying the legislation. + Payroll Content Knowledge -------------------------- @@ -177,6 +184,105 @@ include employees, employers and other departments within the organization. External stakeholders include benefit carriers, courts, unions, pension 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. +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, +licences for provincial/territorial and municipal revenue purposes, local works, incorporation +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 +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 +act to a provincial/territorial agency, and a provincial/territorial legislature can delegate the +administration of a provincial/territorial act to a federal agency. + +Federal Government +------------------- + +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: + + + + + + + + +regulation of trade and commerce +Employment Insurance +postal service +fixing and providing salaries and allowances for civil and other officers of the +Government of Canada +navigation and shipping +ferries between a province and any British or foreign country or between two +provinces +criminal law, except the Constitution of Courts of Criminal Jurisdiction, but including +the Procedure in Criminal Matters +anything not specifically assigned to the provinces under this Act +The Canada Labour Code is legislation that consolidates certain statutes respecting labour. +Part I deals with Industrial Relations, Part II deals with Occupational Health and Safety and +Part III deals with Labour Standards. The primary objective of Part III is to establish and +protect employees’ and employers’ rights to fair and equitable conditions of employment. +Part III provisions establish minimum requirements concerning the working conditions of +employees under federal jurisdiction in the following industries and organizations: + + +industries and undertakings of inter-provincial/territorial, national, or international +nature, that is, transportation, communications, radio and television broadcasting, +banking, uranium mining, grain elevators, and flour and feed operations +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) + +Provincial/Territorial Governments +------------------------------------ + +Under the Constitution Act of 1867, the exclusive legislative authority of the provinces and +territories exists over: + + +all laws regarding property and civil rights, which give the provinces/territories the +authority to enact legislation to establish employment standards for working +conditions +employment in manufacturing, mining, construction, wholesale and retail trade, +service industries, local businesses and any industry or occupation not specifically +covered under federal jurisdiction +The existing divisions between federal and provincial/territorial control impact payroll when +dealing with employment/labour standards. Employment/labour standards are rules legislated +by each provincial/territorial jurisdiction that dictate issues such as hours of work, minimum +wage, overtime, vacation pay and termination pay requirements. + +Employers must follow the employment/labour standards legislated by the jurisdiction in +which their employees work, unless they are governed by federal labour standards. Federal +labour standards apply to certain industries and organizations, regardless of where the +employees work. +The person or persons performing the payroll function must clearly understand under which +employment/labour standards jurisdiction the employees of the organization fall. +Organizations may have some employees who fall under federal jurisdiction and another +group of employees who fall under provincial/territorial legislation. + Content Review ==================