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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

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<section id="payroll-compliance-and-regulations">
<h1><span class="section-number">4. </span>PAYROLL COMPLIANCE AND REGULATIONS<a class="headerlink" href="#payroll-compliance-and-regulations" title="Link to this heading"></a></h1>
<section id="learning-objectives">
<h2><span class="section-number">4.1. </span>Learning Objectives<a class="headerlink" href="#learning-objectives" title="Link to this heading"></a></h2>
<p><strong>Learning Objectives</strong></p>
<p>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.</p>
<li><p>Apply the Canada Revenue Agency’s factors for determining whether an individual is an employee or self-employed</p></li>
</ol>
</div></blockquote>
</section>
<section id="introduction">
<h2><span class="section-number">4.2. </span>Introduction<a class="headerlink" href="#introduction" title="Link to this heading"></a></h2>
<h2><span class="section-number">4.1. </span>Introduction<a class="headerlink" href="#introduction" title="Link to this heading"></a></h2>
<p>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.</p>
<section id="what-are-the-payroll-s-objectives">
<h3><span class="section-number">4.2.1. </span>2. What are the Payroll’s Objectives?<a class="headerlink" href="#what-are-the-payroll-s-objectives" title="Link to this heading"></a></h3>
<h3><span class="section-number">4.1.1. </span>2. What are the Payroll’s Objectives?<a class="headerlink" href="#what-are-the-payroll-s-objectives" title="Link to this heading"></a></h3>
<p>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.</p>
@@ -119,7 +117,7 @@ must therefore ensure the organization is compliant with all stakeholder require
</section>
</section>
<section id="what-are-the-responsibilities-of-payroll-function">
<h2><span class="section-number">4.3. </span>What are the Responsibilities of Payroll Function?<a class="headerlink" href="#what-are-the-responsibilities-of-payroll-function" title="Link to this heading"></a></h2>
<h2><span class="section-number">4.2. </span>What are the Responsibilities of Payroll Function?<a class="headerlink" href="#what-are-the-responsibilities-of-payroll-function" title="Link to this heading"></a></h2>
<p>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.</p>
</div></blockquote>
</section>
<section id="content-knowledge">
<h2><span class="section-number">4.4. </span>Content Knowledge<a class="headerlink" href="#content-knowledge" title="Link to this heading"></a></h2>
<h2><span class="section-number">4.3. </span>Content Knowledge<a class="headerlink" href="#content-knowledge" title="Link to this heading"></a></h2>
<p>Payroll practitioners should know the following to effectively perform their duties:</p>
<blockquote>
<div><ul class="simple">
@@ -158,7 +156,7 @@ reports.</p>
</div></blockquote>
</section>
<section id="technical-skills">
<h2><span class="section-number">4.5. </span>Technical Skills<a class="headerlink" href="#technical-skills" title="Link to this heading"></a></h2>
<h2><span class="section-number">4.4. </span>Technical Skills<a class="headerlink" href="#technical-skills" title="Link to this heading"></a></h2>
<p>The technical skills required by payroll professionals include proficiency in computer
programs such as payroll software and financial systems, spreadsheets, databases and word
processing.</p>
@@ -168,7 +166,7 @@ ability to be adaptable to changing systems. As a payroll practitioner, you must
and willing to embrace continuous learning.</p>
</section>
<section id="personal-and-professional-skills">
<h2><span class="section-number">4.6. </span>Personal and Professional Skills<a class="headerlink" href="#personal-and-professional-skills" title="Link to this heading"></a></h2>
<h2><span class="section-number">4.5. </span>Personal and Professional Skills<a class="headerlink" href="#personal-and-professional-skills" title="Link to this heading"></a></h2>
<p>The following personal and professional skills will assist payroll practitioners in dealing with
the various stakeholders involved in the payroll process:</p>
<blockquote>
@@ -182,7 +180,7 @@ the various stakeholders involved in the payroll process:</p>
</div></blockquote>
</section>
<section id="behavioural-and-ethical-standards">
<h2><span class="section-number">4.7. </span>Behavioural and Ethical Standards<a class="headerlink" href="#behavioural-and-ethical-standards" title="Link to this heading"></a></h2>
<h2><span class="section-number">4.6. </span>Behavioural and Ethical Standards<a class="headerlink" href="#behavioural-and-ethical-standards" title="Link to this heading"></a></h2>
<p>Behaviour and ethics are two areas that build on the skills that an effective payroll practitioner
must have. Effective payroll professionals should be:</p>
<blockquote>
@@ -198,7 +196,7 @@ must have. Effective payroll professionals should be:</p>
</ul>
</div></blockquote>
<section id="payroll-stakeholders">
<h3><span class="section-number">4.7.1. </span>3. Payroll Stakeholders<a class="headerlink" href="#payroll-stakeholders" title="Link to this heading"></a></h3>
<h3><span class="section-number">4.6.1. </span>3. Payroll Stakeholders<a class="headerlink" href="#payroll-stakeholders" title="Link to this heading"></a></h3>
<p>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.</p>
</section>
</section>
<section id="government-stakeholders">
<h2><span class="section-number">4.8. </span>Government Stakeholders<a class="headerlink" href="#government-stakeholders" title="Link to this heading"></a></h2>
<h2><span class="section-number">4.7. </span>Government Stakeholders<a class="headerlink" href="#government-stakeholders" title="Link to this heading"></a></h2>
<p>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
</div></blockquote>
</section>
<section id="federal-government">
<h2><span class="section-number">4.9. </span>Federal Government<a class="headerlink" href="#federal-government" title="Link to this heading"></a></h2>
<h2><span class="section-number">4.8. </span>Federal Government<a class="headerlink" href="#federal-government" title="Link to this heading"></a></h2>
<p>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:</p>
@@ -280,7 +278,7 @@ employees under federal jurisdiction in the following industries and organizatio
</ul>
</div></blockquote>
<section id="review-summary">
<h3><span class="section-number">4.9.1. </span>Review Summary<a class="headerlink" href="#review-summary" title="Link to this heading"></a></h3>
<h3><span class="section-number">4.8.1. </span>Review Summary<a class="headerlink" href="#review-summary" title="Link to this heading"></a></h3>
<p>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.</p>
@@ -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.</p>
</section>
<section id="review-questions">
<h3><span class="section-number">4.9.2. </span>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h3>
<h3><span class="section-number">4.8.2. </span>Review Questions<a class="headerlink" href="#review-questions" title="Link to this heading"></a></h3>
<p>What is the primary objective of the payroll department?</p>
<p>List four definitions of payroll.</p>
</section>
@@ -314,23 +312,22 @@ professional skills to manage responsibilities effectively and adapt to evolving
<h3><a href="index.html">Table of Contents</a></h3>
<ul>
<li><a class="reference internal" href="#">4. PAYROLL COMPLIANCE AND REGULATIONS</a><ul>
<li><a class="reference internal" href="#learning-objectives">4.1. Learning Objectives</a></li>
<li><a class="reference internal" href="#introduction">4.2. Introduction</a><ul>
<li><a class="reference internal" href="#what-are-the-payroll-s-objectives">4.2.1. 2. What are the Payroll’s Objectives?</a></li>
<li><a class="reference internal" href="#introduction">4.1. Introduction</a><ul>
<li><a class="reference internal" href="#what-are-the-payroll-s-objectives">4.1.1. 2. What are the Payroll’s Objectives?</a></li>
</ul>
</li>
<li><a class="reference internal" href="#what-are-the-responsibilities-of-payroll-function">4.3. What are the Responsibilities of Payroll Function?</a></li>
<li><a class="reference internal" href="#content-knowledge">4.4. Content Knowledge</a></li>
<li><a class="reference internal" href="#technical-skills">4.5. Technical Skills</a></li>
<li><a class="reference internal" href="#personal-and-professional-skills">4.6. Personal and Professional Skills</a></li>
<li><a class="reference internal" href="#behavioural-and-ethical-standards">4.7. Behavioural and Ethical Standards</a><ul>
<li><a class="reference internal" href="#payroll-stakeholders">4.7.1. 3. Payroll Stakeholders</a></li>
<li><a class="reference internal" href="#what-are-the-responsibilities-of-payroll-function">4.2. What are the Responsibilities of Payroll Function?</a></li>
<li><a class="reference internal" href="#content-knowledge">4.3. Content Knowledge</a></li>
<li><a class="reference internal" href="#technical-skills">4.4. Technical Skills</a></li>
<li><a class="reference internal" href="#personal-and-professional-skills">4.5. Personal and Professional Skills</a></li>
<li><a class="reference internal" href="#behavioural-and-ethical-standards">4.6. Behavioural and Ethical Standards</a><ul>
<li><a class="reference internal" href="#payroll-stakeholders">4.6.1. 3. Payroll Stakeholders</a></li>
</ul>
</li>
<li><a class="reference internal" href="#government-stakeholders">4.8. Government Stakeholders</a></li>
<li><a class="reference internal" href="#federal-government">4.9. Federal Government</a><ul>
<li><a class="reference internal" href="#review-summary">4.9.1. Review Summary</a></li>
<li><a class="reference internal" href="#review-questions">4.9.2. Review Questions</a></li>
<li><a class="reference internal" href="#government-stakeholders">4.7. Government Stakeholders</a></li>
<li><a class="reference internal" href="#federal-government">4.8. Federal Government</a><ul>
<li><a class="reference internal" href="#review-summary">4.8.1. Review Summary</a></li>
<li><a class="reference internal" href="#review-questions">4.8.2. Review Questions</a></li>
</ul>
</li>
</ul>

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@@ -61,15 +61,14 @@ to confidently perform essential payroll functions encountered in day-to-day ope
</li>
<li class="toctree-l1"><a class="reference internal" href="terminology.html">3. TERMINOLOGY</a></li>
<li class="toctree-l1"><a class="reference internal" href="compliance.html">4. PAYROLL COMPLIANCE AND REGULATIONS</a><ul>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#learning-objectives">4.1. Learning Objectives</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#introduction">4.2. Introduction</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#what-are-the-responsibilities-of-payroll-function">4.3. What are the Responsibilities of Payroll Function?</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#content-knowledge">4.4. Content Knowledge</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#technical-skills">4.5. Technical Skills</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#personal-and-professional-skills">4.6. Personal and Professional Skills</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#behavioural-and-ethical-standards">4.7. Behavioural and Ethical Standards</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#government-stakeholders">4.8. Government Stakeholders</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#federal-government">4.9. Federal Government</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#introduction">4.1. Introduction</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#what-are-the-responsibilities-of-payroll-function">4.2. What are the Responsibilities of Payroll Function?</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#content-knowledge">4.3. Content Knowledge</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#technical-skills">4.4. Technical Skills</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#personal-and-professional-skills">4.5. Personal and Professional Skills</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#behavioural-and-ethical-standards">4.6. Behavioural and Ethical Standards</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#government-stakeholders">4.7. Government Stakeholders</a></li>
<li class="toctree-l2"><a class="reference internal" href="compliance.html#federal-government">4.8. Federal Government</a></li>
</ul>
</li>
<li class="toctree-l1"><a class="reference internal" href="compensation.html">5. DETERMINING ANNUAL AND PAY PERIOD EARNINGS</a></li>

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