intro

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
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