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<li class="toctree-l1"><a class="reference internal" href="1_introduction.html">1. INTRODUCTION TO CANADIAN PAYROLL</a><ul>
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<li class="toctree-l2"><a class="reference internal" href="1_introduction.html#payroll-objectives-and-definitions">1.1. Payroll Objectives and Definitions</a><ul>
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<li class="toctree-l3"><a class="reference internal" href="1_introduction.html#legislation-vs-regulation">1.1.1. Legislation vs. regulation</a></li>
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<li class="toctree-l3"><a class="reference internal" href="1_introduction.html#payroll-content-knowledge">1.1.2. Payroll Content Knowledge</a></li>
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<li class="toctree-l3"><a class="reference internal" href="1_introduction.html#technical-skills">1.1.3. Technical Skills</a></li>
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<li class="toctree-l3"><a class="reference internal" href="1_introduction.html#personal-and-professional-skills">1.1.4. Personal and Professional Skills</a></li>
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<li class="toctree-l3"><a class="reference internal" href="1_introduction.html#behavioural-and-ethical-standards">1.1.5. Behavioural and Ethical Standards</a></li>
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</ul>
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<li class="toctree-l2"><a class="reference internal" href="1_introduction.html#payroll-stakeholders">1.2. Payroll Stakeholders</a><ul>
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<li class="toctree-l3"><a class="reference internal" href="1_introduction.html#payroll-management-stakeholders">1.2.1. Payroll Management Stakeholders</a></li>
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<li class="toctree-l3"><a class="reference internal" href="1_introduction.html#government-stakeholders">1.2.2. Government Stakeholders</a></li>
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<li class="toctree-l3"><a class="reference internal" href="1_introduction.html#federal-government">1.2.3. Federal Government</a></li>
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<li class="toctree-l3"><a class="reference internal" href="1_introduction.html#provincial-territorial-governments">1.2.4. Provincial/Territorial Governments</a></li>
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<li class="toctree-l3"><a class="reference internal" href="1_introduction.html#internal-stakeholders">1.2.5. Internal Stakeholders</a></li>
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<li class="toctree-l3"><a class="reference internal" href="1_introduction.html#external-stakeholders">1.2.6. External Stakeholders</a></li>
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</ul>
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<li class="toctree-l2"><a class="reference internal" href="1_introduction.html#content-review">1.3. Content Review</a></li>
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<li class="toctree-l2"><a class="reference internal" href="1_introduction.html#review-questions">1.4. Review Questions</a></li>
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</ul>
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</li>
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<li class="toctree-l1"><a class="reference internal" href="2_compliance.html">2. PAYROLL COMPLIANCE</a><ul>
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<li class="toctree-l2"><a class="reference internal" href="2_compliance.html#the-canada-revenue-agency">2.1. The Canada Revenue Agency</a><ul>
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<li class="toctree-l3"><a class="reference internal" href="2_compliance.html#canada-pension-plan-cpp">2.1.1. Canada Pension Plan (CPP)</a></li>
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<li class="toctree-l3"><a class="reference internal" href="2_compliance.html#employment-insurance-ei">2.1.2. Employment Insurance (EI)</a></li>
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<li class="toctree-l3"><a class="reference internal" href="2_compliance.html#income-tax">2.1.3. Income Tax</a></li>
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</ul>
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</li>
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<li class="toctree-l2"><a class="reference internal" href="2_compliance.html#non-compliance-penalties">2.2. Non-Compliance Penalties</a></li>
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<li class="toctree-l2"><a class="reference internal" href="2_compliance.html#employment-and-social-development-canada-esdc">2.3. Employment and Social Development Canada (ESDC)</a></li>
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<li class="toctree-l2"><a class="reference internal" href="2_compliance.html#service-canada">2.4. Service Canada</a><ul>
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<li class="toctree-l3"><a class="reference internal" href="2_compliance.html#social-insurance-number-sin">2.4.1. Social Insurance Number (SIN)</a></li>
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</ul>
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</li>
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<li class="toctree-l2"><a class="reference internal" href="2_compliance.html#statistics-canada">2.5. Statistics Canada</a></li>
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<li class="toctree-l2"><a class="reference internal" href="2_compliance.html#personal-privacy">2.6. Personal Privacy</a><ul>
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<li class="toctree-l3"><a class="reference internal" href="2_compliance.html#the-privacy-principles">2.6.1. The Privacy Principles</a></li>
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<li class="toctree-l3"><a class="reference internal" href="2_compliance.html#pipeda">2.6.2. PIPEDA</a></li>
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</ul>
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</li>
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<li class="toctree-l2"><a class="reference internal" href="2_compliance.html#pension-benefits-standards-act">2.7. Pension Benefits Standards Act</a></li>
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<li class="toctree-l2"><a class="reference internal" href="2_compliance.html#canadian-human-rights-act">2.8. Canadian Human Rights Act</a></li>
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<li class="toctree-l2"><a class="reference internal" href="2_compliance.html#employment-equity-act">2.9. Employment Equity Act</a></li>
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<li class="toctree-l2"><a class="reference internal" href="2_compliance.html#summary">2.10. Summary</a></li>
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<li class="toctree-l2"><a class="reference internal" href="2_compliance.html#review-questions">2.11. Review Questions</a></li>
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</ul>
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<li class="toctree-l1"><a class="reference internal" href="3_contracts.html">3. EMPLOYEE vs. INDEPENDENT CONTRACTOR</a><ul>
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<li class="toctree-l2"><a class="reference internal" href="3_contracts.html#the-employee-employer-relationship">3.1. The Employee-Employer Relationship</a><ul>
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<li class="toctree-l3"><a class="reference internal" href="3_contracts.html#contract-of-service-employment">3.1.1. Contract of Service (Employment)</a></li>
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<li class="toctree-l3"><a class="reference internal" href="3_contracts.html#contract-for-service-subcontracting">3.1.2. Contract for Service (Subcontracting)</a></li>
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</ul>
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</li>
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<li class="toctree-l2"><a class="reference internal" href="3_contracts.html#factors-determining-the-type-of-contract">3.2. Factors Determining the Type of Contract</a><ul>
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<li class="toctree-l3"><a class="reference internal" href="3_contracts.html#control">3.2.1. Control</a></li>
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<li class="toctree-l3"><a class="reference internal" href="3_contracts.html#tools-and-equipment">3.2.2. Tools and Equipment</a></li>
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<li class="toctree-l3"><a class="reference internal" href="3_contracts.html#subcontracting-work-or-hiring-assistants">3.2.3. Subcontracting Work or Hiring Assistants</a></li>
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<li class="toctree-l3"><a class="reference internal" href="3_contracts.html#financial-risk">3.2.4. Financial Risk</a></li>
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<li class="toctree-l3"><a class="reference internal" href="3_contracts.html#responsibility-for-investment-and-management">3.2.5. Responsibility for Investment and Management</a></li>
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<li class="toctree-l3"><a class="reference internal" href="3_contracts.html#opportunity-for-profit">3.2.6. Opportunity for Profit</a></li>
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</ul>
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</li>
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<li class="toctree-l2"><a class="reference internal" href="3_contracts.html#review-summary">3.3. Review Summary</a></li>
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<li class="toctree-l2"><a class="reference internal" href="3_contracts.html#review-questions">3.4. Review Questions</a></li>
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</ul>
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</li>
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<li class="toctree-l1"><a class="reference internal" href="4_calculating-gross-pay.html">4. INTRODUCTION TO CANADIAN PAYROLL</a></li>
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<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html">5. Canada Pension Plan</a><ul>
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<li class="toctree-l2"><a class="reference internal" href="cpp-and-ei.html#who-must-contribute-to-the-canada-pension-plan">5.1. Who Must Contribute to the Canada Pension Plan</a></li>
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</ul>
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</li>
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<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html#employment-insurance">6. Employment Insurance</a></li>
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<li class="toctree-l1"><a class="reference internal" href="cpp-and-ei.html#record-of-employment">7. Record of Employment</a></li>
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<li class="toctree-l1"><a class="reference internal" href="compensation.html">8. CALCULATING NET EARNINGS</a><ul>
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<li class="toctree-l2"><a class="reference internal" href="compensation.html#employment-income">8.1. Employment Income</a></li>
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<li class="toctree-l2"><a class="reference internal" href="compensation.html#allowances">8.2. Allowances</a></li>
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<li class="toctree-l2"><a class="reference internal" href="compensation.html#expenses">8.3. Expenses</a></li>
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<li class="toctree-l2"><a class="reference internal" href="compensation.html#benefits">8.4. Benefits</a></li>
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</ul>
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</li>
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<li class="toctree-l1"><a class="reference internal" href="onboarding_employee.html">9. OBNOARDING EMPLOYEE</a><ul>
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<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#internal-forms">9.1. Internal Forms</a><ul>
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<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#authorization-for-hiring">9.1.1. Authorization for Hiring</a></li>
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<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#union-membership">9.1.2. Union Membership</a></li>
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<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#benefit-enrollment-forms">9.1.3. Benefit Enrollment Forms</a></li>
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<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#confidentiality-agreement">9.1.4. Confidentiality Agreement</a></li>
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</ul>
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<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#required-federal-and-provincial-territorial-forms">9.2. Required Federal and Provincial/Territorial Forms</a><ul>
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<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#tax-credits-td1">9.2.1. Tax Credits (TD1)</a></li>
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<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#tax-credits-tp-1015-3-v-quebec">9.2.2. Tax Credits (TP-1015.3-V - Québec)</a></li>
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</ul>
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</li>
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<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#entering-employee-information-into-sage50">9.3. Entering Employee Information into Sage50</a><ul>
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<li class="toctree-l3"><a class="reference internal" href="onboarding_employee.html#review-questions">9.3.1. Review Questions</a></li>
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</ul>
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</li>
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<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#content-review-highlights">9.4. Content Review Highlights</a></li>
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<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#review-questions-sample">9.5. Review Questions (Sample)</a></li>
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<li class="toctree-l2"><a class="reference internal" href="onboarding_employee.html#example-evaluations">9.6. Example Evaluations</a></li>
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</ul>
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</li>
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<li class="toctree-l1"><a class="reference internal" href="payroll_accounting.html">10. Payroll Accounting</a><ul>
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<li class="toctree-l2"><a class="reference internal" href="payroll_accounting.html#journal-entries">10.1. Journal Entries</a><ul>
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<li class="toctree-l3"><a class="reference internal" href="payroll_accounting.html#accounting-recap">10.1.1. Accounting Recap</a></li>
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<li class="toctree-l3"><a class="reference internal" href="payroll_accounting.html#id1">10.1.2. Journal Entries</a></li>
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</ul>
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</li>
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</ul>
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</li>
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<li class="toctree-l1"><a class="reference internal" href="review_questions.html">11. REVIEW QUESTIONS</a><ul>
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<li class="toctree-l2"><a class="reference internal" href="review_questions.html#new-employee-information">11.1. New Employee Information</a></li>
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</ul>
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</li>
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<li class="toctree-l1"><a class="reference internal" href="terminology.html">12. TERMINOLOGY</a><ul>
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<li class="toctree-l2"><a class="reference internal" href="terminology.html#pensionable-earnings">12.1. Pensionable Earnings</a></li>
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<li class="toctree-l2"><a class="reference internal" href="terminology.html#insurable-earnings">12.2. Insurable Earnings</a></li>
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</ul>
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</li>
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<li class="toctree-l1"><a class="reference internal" href="rates_2025.html">13. RATES FOR 2025</a><ul>
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<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#canada-quebec-pension-plan-cpp-qpp">13.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)</a></li>
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<li class="toctree-l2"><a class="reference internal" href="rates_2025.html#cpp2-contribution-rates-maximums">13.2. CPP2 CONTRIBUTION RATES MAXIMUMS</a></li>
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</ul>
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<li class="toctree-l1"><a class="reference internal" href="references.html">14. REFERENCES</a></li>
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<li class="toctree-l1"><a class="reference internal" href="errata.html">15. Errors and Errata</a></li>
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<h1>Glossary<a class="headerlink" href="#glossary" title="Link to this heading">¶</a></h1>
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<p><strong>sys variables</strong></p>
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