diff --git a/docs/build/html/_sources/compliance.rst.txt b/docs/build/html/_sources/compliance.rst.txt
index d595baa..53e9254 100644
--- a/docs/build/html/_sources/compliance.rst.txt
+++ b/docs/build/html/_sources/compliance.rst.txt
@@ -2,8 +2,7 @@
PAYROLL COMPLIANCE AND REGULATIONS
##################################
-Learning Objectives
-~~~~~~~~~~~~~~~~~~~
+**Learning Objectives**
By the end of this chapter, you will have a foundational understanding of payroll compliance and regulations in Canada.
This includes the various stakeholders involved, the objectives of payroll, and the legal frameworks that govern payroll
diff --git a/docs/build/html/compliance.html b/docs/build/html/compliance.html
index 133725a..b5e3673 100644
--- a/docs/build/html/compliance.html
+++ b/docs/build/html/compliance.html
@@ -42,8 +42,7 @@
4. PAYROLL COMPLIANCE AND REGULATIONS
-
-4.1. Learning Objectives
+Learning Objectives
By the end of this chapter, you will have a foundational understanding of payroll compliance and regulations in Canada.
This includes the various stakeholders involved, the objectives of payroll, and the legal frameworks that govern payroll
processes. You will also learn how to differentiate between federal and provincial/territorial jurisdictions, and how they
@@ -60,9 +59,8 @@ an individual is classified as an employee or self-employed.
Apply the Canada Revenue Agency’s factors for determining whether an individual is an employee or self-employed
-
-4.2. Introduction
+4.1. Introduction
Payroll is a necessary function in every organization that has employees, as each employee
expects to be paid for the work they perform. While the amount of maximum remuneration
that an employee receives for their work is not legislated by any government (unless the
@@ -79,7 +77,7 @@ whether an employee-employer relationship exists. It is crucial to know how to d
type of relationship that exists between the worker and the organization and to ensure that
any payments made comply with legislation.
-4.2.1. 2. What are the Payroll’s Objectives?
+4.1.1. 2. What are the Payroll’s Objectives?
The primary objective of the payroll function in every organization is to pay employees
accurately and on time, in compliance with legislative requirements, for a full annual payroll
cycle.
@@ -119,7 +117,7 @@ must therefore ensure the organization is compliant with all stakeholder require
-4.3. What are the Responsibilities of Payroll Function?
+4.2. What are the Responsibilities of Payroll Function?
The responsibilities of the payroll practitioner will differ depending on the size of the
organization, the number of jurisdictions in which they pay, the reporting structure under
which they work, and whether there are other related departments, such as human resources,
@@ -147,7 +145,7 @@ reports.
-4.4. Content Knowledge
+4.3. Content Knowledge
Payroll practitioners should know the following to effectively perform their duties:
@@ -158,7 +156,7 @@ reports.
-4.5. Technical Skills
+4.4. Technical Skills
The technical skills required by payroll professionals include proficiency in computer
programs such as payroll software and financial systems, spreadsheets, databases and word
processing.
@@ -168,7 +166,7 @@ ability to be adaptable to changing systems. As a payroll practitioner, you must
and willing to embrace continuous learning.
-4.6. Personal and Professional Skills
+4.5. Personal and Professional Skills
The following personal and professional skills will assist payroll practitioners in dealing with
the various stakeholders involved in the payroll process:
@@ -182,7 +180,7 @@ the various stakeholders involved in the payroll process:
-4.7. Behavioural and Ethical Standards
+4.6. Behavioural and Ethical Standards
Behaviour and ethics are two areas that build on the skills that an effective payroll practitioner
must have. Effective payroll professionals should be:
@@ -198,7 +196,7 @@ must have. Effective payroll professionals should be:
-4.7.1. 3. Payroll Stakeholders
+4.6.1. 3. Payroll Stakeholders
Stakeholders are the individuals, groups and agencies, both internal and external to the
organization, who share an interest in the function and output of the payroll department.
Stakeholders can be considered customers of the payroll department and payroll practitioners
@@ -211,7 +209,7 @@ outsource/software vendors.
-4.8. Government Stakeholders
+4.7. 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
@@ -251,7 +249,7 @@ provincial/territorial requirements. Québec collects its provincial income tax
-4.9. Federal Government
+4.8. 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:
@@ -280,7 +278,7 @@ employees under federal jurisdiction in the following industries and organizatio
-4.9.1. Review Summary
+4.8.1. Review Summary
The primary objective of the payroll function in every organization is to ensure that employees are paid accurately
and on time, in full compliance with legislative requirements, throughout the entire annual payroll cycle. This function is
critical to maintaining employee satisfaction, legal integrity, and operational efficiency.
@@ -296,7 +294,7 @@ processes, and payroll reporting. In addition to technical expertise, practition
professional skills to manage responsibilities effectively and adapt to evolving regulatory environments.
-4.9.2. Review Questions
+4.8.2. Review Questions
What is the primary objective of the payroll department?
List four definitions of payroll.
@@ -314,23 +312,22 @@ professional skills to manage responsibilities effectively and adapt to evolving
- 4. PAYROLL COMPLIANCE AND REGULATIONS
-- 4.1. Learning Objectives
-- 4.2. Introduction
-- 4.2.1. 2. What are the Payroll’s Objectives?
+- 4.1. Introduction
-- 4.3. What are the Responsibilities of Payroll Function?
-- 4.4. Content Knowledge
-- 4.5. Technical Skills
-- 4.6. Personal and Professional Skills
-- 4.7. Behavioural and Ethical Standards
-- 4.7.1. 3. Payroll Stakeholders
+- 4.2. What are the Responsibilities of Payroll Function?
+- 4.3. Content Knowledge
+- 4.4. Technical Skills
+- 4.5. Personal and Professional Skills
+- 4.6. Behavioural and Ethical Standards
-- 4.8. Government Stakeholders
-- 4.9. Federal Government
diff --git a/docs/build/html/index.html b/docs/build/html/index.html
index 22cd5e6..f268bf9 100644
--- a/docs/build/html/index.html
+++ b/docs/build/html/index.html
@@ -61,15 +61,14 @@ to confidently perform essential payroll functions encountered in day-to-day ope
- 3. TERMINOLOGY
- 4. PAYROLL COMPLIANCE AND REGULATIONS
- 5. DETERMINING ANNUAL AND PAY PERIOD EARNINGS
diff --git a/docs/build/html/searchindex.js b/docs/build/html/searchindex.js
index 445a381..6621e21 100644
--- a/docs/build/html/searchindex.js
+++ b/docs/build/html/searchindex.js
@@ -1 +1 @@
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diff --git a/docs/build/simplepdf/Payroll Administration 2025.pdf b/docs/build/simplepdf/Payroll Administration 2025.pdf
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diff --git a/docs/build/simplepdf/index.html b/docs/build/simplepdf/index.html
index 3167477..4779fbb 100644
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4. PAYROLL COMPLIANCE AND REGULATIONS
@@ -586,60 +581,57 @@ The system is built to handle various payroll scenarios, including different emp
¶
-
-
+
+
Learning Objectives
-
-
-
- By the end of this chapter, you will have a foundational understanding of payroll compliance and regulations in Canada.
+
+
+
+ By the end of this chapter, you will have a foundational understanding of payroll compliance and regulations in Canada.
This includes the various stakeholders involved, the objectives of payroll, and the legal frameworks that govern payroll
processes. You will also learn how to differentiate between federal and provincial/territorial jurisdictions, and how they
affect payroll administration. Additionally, you will understand the Canada Revenue Agency’s criteria for determining whether
an individual is classified as an employee or self-employed.
-
-
- This chapter will cover the following topics:
-
-
-
-
- -
-
- Identify four uses of the term payroll
-
-
- -
-
- Describe payroll’s objectives
-
-
- -
-
- Describe who payroll’s stakeholders are
-
-
- -
-
- Differentiate between federal and provincial/territorial jurisdictions
-
-
- -
-
- Explain how each stakeholder affects payroll processes and procedures
-
-
- -
-
- Apply the Canada Revenue Agency’s factors for determining whether an individual is an employee or self-employed
-
-
-
-
-
-
+
+
+ This chapter will cover the following topics:
+
+
+
+
+ -
+
+ Identify four uses of the term payroll
+
+
+ -
+
+ Describe payroll’s objectives
+
+
+ -
+
+ Describe who payroll’s stakeholders are
+
+
+ -
+
+ Differentiate between federal and provincial/territorial jurisdictions
+
+
+ -
+
+ Explain how each stakeholder affects payroll processes and procedures
+
+
+ -
+
+ Apply the Canada Revenue Agency’s factors for determining whether an individual is an employee or self-employed
+
+
+
+
+