• 1. INTRODUCTION TO CANADIAN PAYROLL
  • 1.1. Payroll Objectives and Definitions
    • 1.1.1. Legislation vs. regulation
    • 1.1.2. Payroll Content Knowledge
    • 1.1.3. Technical Skills
    • 1.1.4. Personal and Professional Skills
    • 1.1.5. Behavioural and Ethical Standards
  • 1.2. Payroll Stakeholders
    • 1.2.1. Payroll Management Stakeholders
    • 1.2.2. Government Stakeholders
    • 1.2.3. Federal Government
    • 1.2.4. Provincial/Territorial Governments
    • 1.2.5. Internal Stakeholders
    • 1.2.6. External Stakeholders
  • 1.3. Content Review
  • 1.4. Review Questions
• 2. PAYROLL COMPLIANCE
  • 2.1. The Canada Revenue Agency
    • 2.1.1. Canada Pension Plan (CPP)
    • 2.1.2. Employment Insurance (EI)
    • 2.1.3. Income Tax
  • 2.2. Non-Compliance Penalties
  • 2.3. Employment and Social Development Canada (ESDC)
  • 2.4. Service Canada
    • 2.4.1. Social Insurance Number (SIN)
  • 2.5. Statistics Canada
  • 2.6. Personal Privacy
    • 2.6.1. The Privacy Principles
    • 2.6.2. PIPEDA
  • 2.7. Pension Benefits Standards Act
  • 2.8. Canadian Human Rights Act
  • 2.9. Employment Equity Act
  • 2.10. Summary
  • 2.11. Review Questions
• 3. EMPLOYEE vs. INDEPENDENT CONTRACTOR
  • 3.1. The Employee-Employer Relationship
    • 3.1.1. Contract of Service (Employment)
    • 3.1.2. Contract for Service (Subcontracting)
  • 3.2. Factors Determining the Type of Contract
    • 3.2.1. Control
    • 3.2.2. Tools and Equipment
    • 3.2.3. Subcontracting Work or Hiring Assistants
    • 3.2.4. Financial Risk
    • 3.2.5. Responsibility for Investment and Management
    • 3.2.6. Opportunity for Profit
  • 3.3. Review Summary
  • 3.4. Review Questions
• 4. INTRODUCTION TO CANADIAN PAYROLL
• 5. Canada Pension Plan
  • 5.1. Who Must Contribute to the Canada Pension Plan
• 6. Employment Insurance
• 7. Record of Employment
• 8. CALCULATING NET EARNINGS
  • 8.1. Employment Income
  • 8.2. Allowances
  • 8.3. Expenses
  • 8.4. Benefits
• 9. OBNOARDING EMPLOYEE
  • 9.1. Internal Forms
    • 9.1.1. Authorization for Hiring
    • 9.1.2. Union Membership
    • 9.1.3. Benefit Enrollment Forms
    • 9.1.4. Confidentiality Agreement
  • 9.2. Required Federal and Provincial/Territorial Forms
    • 9.2.1. Tax Credits (TD1)
    • 9.2.2. Tax Credits (TP-1015.3-V - Québec)
  • 9.3. Entering Employee Information into Sage50
    • 9.3.1. Review Questions
  • 9.4. Content Review Highlights
  • 9.5. Review Questions (Sample)
  • 9.6. Example Evaluations
• 10. Payroll Accounting
  • 10.1. Journal Entries
    • 10.1.1. Accounting Recap
    • 10.1.2. Journal Entries
• 11. REVIEW QUESTIONS
  • 11.1. New Employee Information
• 12. TERMINOLOGY
  • 12.1. Pensionable Earnings
  • 12.2. Insurable Earnings
• 13. RATES FOR 2025
  • 13.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)
  • 13.2. CPP2 CONTRIBUTION RATES MAXIMUMS
• 14. REFERENCES
• 15. Errors and Errata

Glossary

• Index

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