alex/CanadianPayroll
1
0
Fork 0
mirror of https://github.com/alexandrebobkov/CanadianPayroll.git synced 2025-08-07 20:10:46 +00:00
Code Issues Packages Projects Releases Wiki Activity
Files
28b6a19e65272d3e92cd8d304311aee1ce439c91
CanadianPayroll/docs/build/simplepdf/index.html
Alexandre Bobkov 28b6a19e65 compliance
2025-07-18 06:00:00 -04:00

3060 lines
104 KiB
HTML
Raw Blame History

<!DOCTYPE html>
<html data-content_root="./" lang="en">
<head>
<meta charset="utf-8"/>
<meta content="width=device-width, initial-scale=1.0" name="viewport"/>
<meta content="width=device-width, initial-scale=1" name="viewport"/>
<title>
🍁 Payroll Administration Fall 2025 documentation
</title>
<link href="_static/pygments.css?v=03e43079" rel="stylesheet" type="text/css"/>
<link href="_static/main.css?v=c71de5cc" rel="stylesheet" type="text/css"/>
<script src="_static/documentation_options.js?v=1e86b7b3">
</script>
<script src="_static/doctools.js?v=9bcbadda">
</script>
<script src="_static/sphinx_highlight.js?v=dc90522c">
</script>
<link href="genindex.html" rel="index" title="Index"/>
<link href="search.html" rel="search" title="Search"/>
</head>
<body>
<article class="dont-break" id="cover">
<div class="container">
<!-- Logo -->
<div class="logo">
<p>
</p>
</div>
<!-- Cover middle -->
<div class="cover-middle">
<div class="title">
<h1 class="title-cover">
🍁 Payroll Administration
</h1>
<p class="subtitle-cover">
Version Fall 2025
</p>
<span class="meta">
</span>
</div>
<!--
<div class="client-logo">
<img src="../data/logo_.png" alt="Logotipo">
</div>
-->
</div>
<!-- Footer -->
<div class="cover-footer">
<p>
</p>
</div>
</div>
</article>
<div aria-label="Main" class="sphinxsidebar" role="navigation">
<div class="sphinxsidebarwrapper">
<div>
<h3>
<a href="#">
Table of Contents
</a>
</h3>
<p class="caption" role="heading">
<span class="caption-text">
Table of Contents:
</span>
</p>
<ul>
<li class="toctree-l1">
<a class="reference internal" href="#preface">
1. PREFACE
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#learning-outcomes">
1.1. Learning Outcomes
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#recommended-course-material">
1.2. Recommended Course Material
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#material-structure-overview">
1.3. Material Structure Overview
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#introduction">
2. INTRODUCTION
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#outcomes">
2.1. Outcomes
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#terminology">
3. TERMINOLOGY
</a>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#payroll-compliance-and-regulations">
4. PAYROLL COMPLIANCE AND REGULATIONS
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#introduction">
4.1. Introduction
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#payroll-objectives">
4.2. Payroll Objectives
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#responsibilities-and-functions-of-payroll">
4.3. Responsibilities and Functions of Payroll
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#payroll-stakeholders">
4.4. Payroll Stakeholders
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#legislation">
4.5. Legislation
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#the-employee-employer-relationship">
4.6. The Employee-Employer Relationship
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#review-summary">
4.7. Review Summary
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#review-questions">
4.8. Review Questions
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#determining-annual-and-pay-period-earnings">
5. DETERMINING ANNUAL AND PAY PERIOD EARNINGS
</a>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#obnoarding-employee">
6. 🍁 OBNOARDING EMPLOYEE 🍁
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#internal-forms">
6.1. Internal Forms
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#required-federal-and-provincial-territorial-forms">
6.2. Required Federal and Provincial/Territorial Forms
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#entering-employee-information-into-sage50">
6.3. Entering Employee Information into Sage50
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#content-review-highlights">
6.4. Content Review Highlights
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#review-questions-sample">
6.5. Review Questions (Sample)
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#example-evaluations">
6.6. Example Evaluations
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#payroll-accounting">
7. Payroll Accounting
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#journal-entries">
7.1. Journal Entries
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#review-questions">
8. REVIEW QUESTIONS
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#new-employee-information">
8.1. New Employee Information
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#td1">
9. TD1
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#td1-2025-personal-tax-credits-return">
9.1. TD1 - 2025 Personal Tax Credits Return
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#calculating-net-pay">
10. CALCULATING NET PAY
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#salary">
10.1. Salary
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#commission">
10.2. Commission
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#pension">
10.3. Pension
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#rates-for-2025">
11. RATES FOR 2025
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#canada-quebec-pension-plan-cpp-qpp">
11.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#cpp2-contribution-rates-maximums">
11.2. CPP2 CONTRIBUTION RATES MAXIMUMS
</a>
</li>
<li class="toctree-l2">
<a class="reference internal" href="#references">
11.3. References
</a>
</li>
</ul>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#references">
12. REFERENCES
</a>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#errors-and-errata">
13. Errors and Errata
</a>
</li>
<li class="toctree-l1">
<a class="reference internal" href="#title">
14. TITLE #
</a>
<ul>
<li class="toctree-l2">
<a class="reference internal" href="#title">
14.1. TITLE =
</a>
</li>
</ul>
</li>
</ul>
</div>
</div>
</div>
<div class="document">
<div class="documentwrapper">
<div class="bodywrapper">
<div class="body" role="main">
<section id="about-the-author">
<h1>
ABOUT THE AUTHOR
<a class="headerlink" href="#about-the-author" title="Link to this heading">
&para;
</a>
</h1>
<p>
Alexander Bobkov (Alex) is the author of this comprehensive and practical study guide for Payroll Administration,
drawing on nearly two decades of hands-on experience in the accounting field. From 2005 to 2022, Alexander successfully
operated his own accounting firm, offering bookkeeping, accounting, and payroll services to a diverse clientele in the National Capital Regions.
With a rich educational background that spans from a college diploma to a Master&rsquo;s degree in Business, he brings both academic insight
and practical expertise to his work. For the past five years, Alexander has focused specifically on the payroll sector. This study guide reflects
his long-standing goal: to help professional bookkeepers and business managers to build a solid foundation in payroll administration while easing
the anxiety often associated with its complexity. Designed to be clear, practical, and empowering, the guide equips readers with the skills needed
to confidently perform essential payroll functions encountered in day-to-day operations.
</p>
<div class="toctree-wrapper compound">
<span id="document-preface">
</span>
<section id="preface">
<h2>
PREFACE
<a class="headerlink" href="#preface" title="Link to this heading">
&para;
</a>
</h2>
<p>
Through this material, students will gain a comprehensive understanding of core payroll principles and practices. They will explore legislative compliance requirements and the role of key regulatory bodies that govern payroll operations in Canada.
</p>
<p>
Students will learn how to:
</p>
<ul class="simple">
<li>
<p>
Accurately calculate net pay for salaried, hourly, commissioned, and contract employees.
</p>
</li>
<li>
<p>
Identify and meet payroll-related obligations for businesses.
</p>
</li>
<li>
<p>
Navigate the administrative aspects of human resource management that intersect with payroll responsibilities.
</p>
</li>
<li>
<p>
Apply payroll procedures using computerized payroll software through practical, hands-on exercises.
</p>
</li>
<li>
<p>
Payroll&rsquo;s responsibilities from hiring through to termination.
</p>
</li>
<li>
<p>
Payroll compliance legislation in practical scenarios.
</p>
</li>
<li>
<p>
Individual pay calculation process.
</p>
</li>
</ul>
<section id="learning-outcomes">
<h3>
Learning Outcomes
<a class="headerlink" href="#learning-outcomes" title="Link to this heading">
&para;
</a>
</h3>
<p>
The material of this study guide aim to make students to be be able to:
</p>
<ul class="simple">
<li>
<p>
Calculate regular individual pay
</p>
</li>
<li>
<p>
Calculate non-regular individual pay
</p>
</li>
<li>
<p>
Calculate termination payments
</p>
</li>
<li>
<p>
Complete a Record of Employment (ROE)
</p>
</li>
<li>
<p>
Apply federal and provincial legislation to payroll, including:
- The Canada Pension Plan Act
- The Employment Insurance Act
- The Income Tax Act
- Employment Standards legislation
- Workers&rsquo; Compensation Acts
- Qu&eacute;bec-specific legislation
</p>
</li>
</ul>
</section>
<section id="recommended-course-material">
<h3>
Recommended Course Material
<a class="headerlink" href="#recommended-course-material" title="Link to this heading">
&para;
</a>
</h3>
</section>
<section id="material-structure-overview">
<h3>
Material Structure Overview
<a class="headerlink" href="#material-structure-overview" title="Link to this heading">
&para;
</a>
</h3>
<ol class="arabic simple">
<li>
<p>
Introduction to Canadian Payroll
</p>
</li>
<li>
<p>
Labour and Employment Standards
</p>
</li>
<li>
<p>
Accounting for Payroll
</p>
</li>
<li>
<p>
Calculating Gross Pay
</p>
</li>
<li>
<p>
Pensionable, Insurable, and Taxable Earnings
</p>
</li>
<li>
<p>
Calculating Net Pay
</p>
</li>
<li>
<p>
Calculating Employer&rsquo;s Source Deduction Remittances
</p>
</li>
<li>
<p>
Termination of Employment:
</p>
<ul class="simple">
<li>
<p>
Record of Employment (ROE)
</p>
</li>
<li>
<p>
Termination Payments
</p>
</li>
<li>
<p>
Retirement Pay
</p>
</li>
</ul>
</li>
</ol>
<p>
In other words, the material covers the foundational knowledge and technical skills needed to confidently perform payroll tasks in a variety of employment settings.
</p>
</section>
</section>
<span id="document-introduction">
</span>
<section id="introduction">
<h2>
INTRODUCTION
<a class="headerlink" href="#introduction" title="Link to this heading">
&para;
</a>
</h2>
<section id="outcomes">
<h3>
Outcomes
<a class="headerlink" href="#outcomes" title="Link to this heading">
&para;
</a>
</h3>
<p>
Applying federal and provincial payroll legislation, regulations, and policies to ensure compliance with the legal framework governing payroll in Canada.
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
CPP/QPP
</p>
</li>
<li>
<p>
EI
</p>
</li>
<li>
<p>
Income Tax (Federal, ON and QC)
</p>
</li>
</ul>
</div>
</blockquote>
<p>
Calculating regular individual pay
</p>
<p>
Calculating non-regular individual pay
</p>
<p>
Calculating termination pay
</p>
<p>
Completing a Record of Employment (ROE)
</p>
<section id="payroll-legal-framework">
<h4>
Payroll Legal Framework
<a class="headerlink" href="#payroll-legal-framework" title="Link to this heading">
&para;
</a>
</h4>
<p>
The Canadian Payroll Administration system is designed to ensure compliance with the legal framework governing payroll in Canada. This includes adherence to federal and provincial regulations regarding employee compensation, deductions, and reporting requirements.
The system is built to handle various payroll scenarios, including different employment types, tax calculations, and benefit deductions, while ensuring that all transactions are accurately recorded and reported in accordance with the law.
</p>
</section>
</section>
</section>
<span id="document-terminology">
</span>
<section id="terminology">
<h2>
TERMINOLOGY
<a class="headerlink" href="#terminology" title="Link to this heading">
&para;
</a>
</h2>
</section>
<span id="document-compliance">
</span>
<section id="payroll-compliance-and-regulations">
<h2>
PAYROLL COMPLIANCE AND REGULATIONS
<a class="headerlink" href="#payroll-compliance-and-regulations" title="Link to this heading">
&para;
</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
affect payroll administration. Additionally, you will understand the Canada Revenue Agency&rsquo;s criteria for determining whether
an individual is classified as an employee or self-employed.
</p>
<p>
This chapter will cover the following topics:
</p>
<blockquote>
<div>
<ol class="arabic simple">
<li>
<p>
Identify four uses of the term payroll
</p>
</li>
<li>
<p>
Describe payroll&rsquo;s objectives
</p>
</li>
<li>
<p>
Describe who payroll&rsquo;s stakeholders are
</p>
</li>
<li>
<p>
Differentiate between federal and provincial/territorial jurisdictions
</p>
</li>
<li>
<p>
Explain how each stakeholder affects payroll processes and procedures
</p>
</li>
<li>
<p>
Apply the Canada Revenue Agency&rsquo;s factors for determining whether an individual is an employee or self-employed
</p>
</li>
</ol>
</div>
</blockquote>
<section id="introduction">
<h3>
Introduction
<a class="headerlink" href="#introduction" title="Link to this heading">
&para;
</a>
</h3>
<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
employee is a federal or provincial/territorial civil servant), there is legislation in place at
both the federal and provincial/territorial levels that governs many aspects of processing
employees&rsquo; pay, their taxable benefits and observing their rights as employees.
</p>
<p>
It is important to note that for the scope of this course, the payroll includes the function of paying employees
for work performed for employers. Self-employed workers or contractors, who submit
invoices for the work they perform and receive payment through accounts payable and not
payroll, are not employees. This chapter illustrates how to determine if an employeeemployer relationship exists. Once an employee-employer relationship has been established,
the correct method of payment for services can be determined.
</p>
<p>
Both the federal and the Qu&eacute;bec governments provide factors that can be used to determine
whether an employee-employer relationship exists. It is crucial to know how to determine the
type of relationship that exists between the worker and the organization and to ensure that
any payments made comply with legislation.
</p>
</section>
<section id="payroll-objectives">
<h3>
Payroll Objectives
<a class="headerlink" href="#payroll-objectives" title="Link to this heading">
&para;
</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>
<p>
Every employee expects to receive their pay on the day it is due in the manner arranged with
their employer, either by cheque or direct deposit. In addition to ensuring that employees
have been paid, payroll practitioners must also be able to communicate payroll information to
all stakeholders.
</p>
<p>
<strong>
Payroll
</strong>
is the process of paying employees in exchange for the services they perform. The
term payroll can refer to:
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
the department that administers the payroll
</p>
</li>
<li>
<p>
the total number of people employed by an organization
</p>
</li>
<li>
<p>
the wages and salaries paid out in a year
</p>
</li>
<li>
<p>
a list of employees to be paid and the amount due to each
</p>
</li>
</ul>
</div>
</blockquote>
<p>
<strong>
Legislation
</strong>
refers to laws enacted by a legislative body. In Canada there are many legislative
sources that payroll practitioners must comply with at two separate levels &boxh; the federal and
the provincial/territorial governments. Later in the chapter we will explore the compliance
requirements for the various pieces of legislation from these sources.
</p>
<p>
<strong>
Compliance
</strong>
is the observance of official requirements. For payroll practitioners, this means
performing payroll functions according to federal and provincial/territorial legislative and
non-governmental stakeholder requirements.
</p>
<p>
The legislative requirements are termed statutory. This means they are enacted, created, or
regulated by statute, a law enacted by the legislative branch of a government. Fines and
penalties can be imposed if an organization is not in compliance with the legislative
requirements in each jurisdiction.
</p>
<p>
When dealing with federal and provincial/territorial government agencies, payroll
practitioners must know the many pieces of legislation that regulate their work and the
compliance requirements associated with each. Payroll practitioners are responsible for
ensuring their organization is compliant with all payroll related legislation, thus eliminating
the potential for any fines or penalties.
</p>
<p>
In payroll, there are also compliance requirements from other non-government stakeholders,
for example, union collective agreements or group insurance policies. Payroll practitioners
must therefore ensure the organization is compliant with all stakeholder requirements.
</p>
</section>
<section id="responsibilities-and-functions-of-payroll">
<h3>
Responsibilities and Functions of Payroll
<a class="headerlink" href="#responsibilities-and-functions-of-payroll" title="Link to this heading">
&para;
</a>
</h3>
<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,
finance and administration in the organization.
</p>
<p>
Small and medium-sized organizations may have payroll practitioners whose positions
include other functions that, in a larger organization, would fall under other departments.
This payroll practitioner may be required to handle multiple tasks, such as employee
recruitment, human resource policy development, benefits administration, accounts payable,
accounts receivable, budgets and/or administration. These practitioners must have excellent
knowledge of all areas for which they are responsible and be aware of the resources available
to provide advice and information.
</p>
<p>
Larger organizations may have a distinct payroll department with specific payroll positions,
in addition to separate human resources, accounting and administration groups. Even in a
multi-departmental organization, payroll practitioners must have knowledge of the various
stages of the life cycle of an employee. From hiring through termination of employment,
many of these stages will impact how to produce the employee&rsquo;s pay and prepare required
reports.
</p>
<p>
The payroll department in a large organization may have:
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
payroll administrators who are responsible for entering payroll data into the system and making required payroll remittances
</p>
</li>
<li>
<p>
payroll coordinators who are responsible for preparing the payroll journal entries and reconciling the payroll related accounts
</p>
</li>
<li>
<p>
payroll managers who manage the payroll function, the payroll staff and represent payroll at the management level
</p>
</li>
</ul>
</div>
</blockquote>
<p>
<strong>
Content Knowledge
</strong>
</p>
<p>
Payroll practitioners should know the following to effectively perform their duties:
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
Payroll Compliance Legislation: the Income Tax Act, the Employment Insurance Act, the Canada Pension Plan Act, Employment/Labour Standards, privacy legislation, Workers&rsquo; Compensation and provincial/territorial payroll-specific legislation
</p>
</li>
<li>
<p>
Payroll Processes: the remuneration and deduction components of payroll and how to use these components to calculate a net pay in both regular and non-regular circumstances
</p>
</li>
<li>
<p>
Payroll Reporting: how to calculate and remit amounts due to government agencies, insurance companies, unions and other third parties. In addition, payroll reporting includes accounting for payroll expenses and accruals to internal financial systems and federal and provincial/territorial year-end reporting.
</p>
</li>
</ul>
</div>
</blockquote>
<p>
<strong>
Technical Skills
</strong>
</p>
<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>
<p>
Organizations often change their payroll and business systems to meet new technology
requirements and corporate reporting needs. It is important for payroll personnel to have the
ability to be adaptable to changing systems. As a payroll practitioner, you must be prepared
and willing to embrace continuous learning.
</p>
<p>
<strong>
Personal and Professional Skills
</strong>
</p>
<p>
The following personal and professional skills will assist payroll practitioners in dealing with
the various stakeholders involved in the payroll process:
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
written communication skills, such as preparing employee emails and memos, management reports, policies and procedures and correspondence with various levels of government
</p>
</li>
<li>
<p>
verbal communication skills, to be able to respond to internal and external stakeholder inquiries
</p>
</li>
<li>
<p>
the ability to read, understand and interpret legal terminology found in documents such as collective agreements, benefit contracts and government regulations
</p>
</li>
<li>
<p>
excellent mathematical skills to perform various calculations
</p>
</li>
<li>
<p>
problem solving, decision-making, time management and organizational skills
</p>
</li>
</ul>
</div>
</blockquote>
<p>
<strong>
Behavioural and Ethical Standards
</strong>
</p>
<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>
<div>
<ul class="simple">
<li>
<p>
trustworthy, as the potential for fraud is ever present
</p>
</li>
<li>
<p>
conscientious, with a keen attention to detail
</p>
</li>
<li>
<p>
discreet, due to the confidential nature of information being handled
</p>
</li>
<li>
<p>
tactful in dealing with employees who can be very sensitive when discussing their financial issues
</p>
</li>
<li>
<p>
perceptive, able to understand all sides of an issue
</p>
</li>
<li>
<p>
able to work under the pressures of absolute deadlines
</p>
</li>
<li>
<p>
able to use common sense in order to recognize problems quickly and apply sound solutions
</p>
</li>
<li>
<p>
able to remain objective and maintain a factual perspective when dealing with questions and inquiries
</p>
</li>
</ul>
</div>
</blockquote>
</section>
<section id="payroll-stakeholders">
<h3>
Payroll Stakeholders
<a class="headerlink" href="#payroll-stakeholders" title="Link to this heading">
&para;
</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
can take a proactive customer service approach to serving these individuals and groups.
</p>
<p>
Payroll management stakeholders are the federal and provincial/territorial governments, the
internal stakeholders and the external stakeholders. Internal stakeholders 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.
</p>
<section id="government-stakeholders">
<h4>
Government Stakeholders
<a class="headerlink" href="#government-stakeholders" title="Link to this heading">
&para;
</a>
</h4>
<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
legislation.
</p>
<p>
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&rsquo; legislation as well.
</p>
<p>
As a result, payroll practitioners and their organizations are affected by the enactment of
legislation at both the federal and provincial/territorial level.
</p>
<p>
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.
</p>
<p>
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.
</p>
<p>
Both the federal and provincial/territorial governments have power over agriculture,
immigration and certain aspects of natural resources. Should their laws conflict, federal law
prevails.
</p>
<p>
In the case of old age, disability, and survivor&rsquo;s pensions, again both the federal and
provincial/territorial governments have power. In this instance, if their laws conflict, the
provincial/territorial power prevails.
</p>
<p>
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.
</p>
<blockquote>
<div>
<p>
As all provinces and territories (except Qu&eacute;bec) have delegated the administration of the
collection of income tax deductions to the federal government, the Canada Revenue Agency
(CRA) collects income tax withheld from employees under both federal and
provincial/territorial requirements. Qu&eacute;bec collects its provincial income tax directly.
</p>
</div>
</blockquote>
</section>
<section id="federal-government">
<h4>
Federal Government
<a class="headerlink" href="#federal-government" title="Link to this heading">
&para;
</a>
</h4>
<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>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
regulation of trade and commerce
</p>
</li>
<li>
<p>
Employment Insurance
</p>
</li>
<li>
<p>
postal service
</p>
</li>
<li>
<p>
fixing and providing salaries and allowances for civil and other officers of the Government of Canada
</p>
</li>
<li>
<p>
navigation and shipping
</p>
</li>
<li>
<p>
ferries between a province and any British or foreign country or between two provinces
</p>
</li>
<li>
<p>
criminal law, except the Constitution of Courts of Criminal Jurisdiction, but including the Procedure in Criminal Matters
</p>
</li>
<li>
<p>
anything not specifically assigned to the provinces under this Act
</p>
</li>
</ul>
</div>
</blockquote>
<p>
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&rsquo; and employers&rsquo; 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:
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
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
</p>
</li>
<li>
<p>
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)
</p>
</li>
</ul>
</div>
</blockquote>
</section>
<section id="provincial-territorial-governments">
<h4>
Provincial/Territorial Governments
<a class="headerlink" href="#provincial-territorial-governments" title="Link to this heading">
&para;
</a>
</h4>
<p>
Under the Constitution Act of 1867, the exclusive legislative authority of the provinces and
territories exists over:
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
all laws regarding property and civil rights, which give the provinces/territories the authority to enact legislation to establish employment standards for working conditions
</p>
</li>
<li>
<p>
employment in manufacturing, mining, construction, wholesale and retail trade, service industries, local businesses and any industry or occupation not specifically covered under federal jurisdiction
</p>
</li>
</ul>
</div>
</blockquote>
<p>
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.
</p>
<blockquote>
<div>
<p>
<strong>
Example:
</strong>
</p>
<p>
The Gap is a retail business with stores across Canada. The workers in each store are
governed under the employment/labour standards legislated in the jurisdiction in which they
work. For example, the minimum general hourly wage in effect January 1, 2020 (which is
governed by provincial/territorial employment/labour standards) is higher in Ontario than in
Prince Edward Island. An employee working in Ontario would receive a higher hourly
minimum wage than an employee with the same position in Prince Edward Island.
</p>
<p>
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.
</p>
</div>
</blockquote>
<p>
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.
</p>
</section>
<section id="internal-stakeholders">
<h4>
Internal Stakeholders
<a class="headerlink" href="#internal-stakeholders" title="Link to this heading">
&para;
</a>
</h4>
<p>
Internal stakeholders are those individuals or departments closely related to the organization
that the payroll department is serving. This group includes employers, employees and other
departments in the organization.
</p>
<p>
<strong>
Employers
</strong>
- Management may require certain information from payroll to make sound
business decisions.
</p>
<p>
<strong>
Employees
</strong>
- Employees require that their pay is received in a timely and accurate manner to
meet personal obligations. Employees must also be assured that their personal information is
kept confidential.
</p>
<p>
<strong>
Other departments
</strong>
- Many departments interact with payroll, either for information or
reporting. According to the Canadian Payroll Association&rsquo;s 2020 National Payroll Week
(NPW) Payroll Professional Research Survey, fifty-five percent of payroll practitioners
report through the finance department and thirty-two percent report through the human
resources department. Information such as general ledger posting, payroll and benefit costs
and salary information must flow between payroll, human resources and finance in formats
needed for their various requirements.
</p>
<p>
In addition, other departments such as contracts and manufacturing often need payroll
information for budgeting, analytical and quality purposes.
</p>
</section>
<section id="external-stakeholders">
<h4>
External Stakeholders
<a class="headerlink" href="#external-stakeholders" title="Link to this heading">
&para;
</a>
</h4>
<p>
External stakeholders are organizations that are neither government nor internal stakeholders,
yet have a close working relationship with the payroll function. Compliance with external
stakeholder requirements is also a responsibility of the payroll department. In most cases,
compliance will require that payroll request a cheque from accounts payable and send it to
the external organization along with supporting documentation.
</p>
<p>
<strong>
Benefit Carriers
</strong>
are insurance companies that provide benefit coverage to employees.
Payroll is responsible for deducting and remitting premiums for the insurance coverage to the
carriers and for providing reports on employee enrolment and coverage levels.
</p>
<p>
<strong>
Courts and the CRA
</strong>
require payroll to accurately deduct and remit amounts ordered to be
withheld through garnishments, third party demands, requirements to pay and support
deduction orders.
</p>
<p>
<strong>
Unions
</strong>
require that payroll accurately deduct and remit union dues and initiation fees, and to
ensure that the terms of the collective agreement are adhered to. It is estimated that just under
one-third of the workforce in Canada belongs to a trade union. Payroll professionals must be
familiar with the role and activities of trade unions and the responsibilities of the employer
and the payroll department in a unionized environment.
</p>
<p>
<strong>
Pension Providers
</strong>
are third party pension plan providers that may require payroll to provide
enrolment reports on participating employees and length of service calculations, and to remit
employee deductions and employer contributions
</p>
<p>
<strong>
Charities
</strong>
have arrangements with some organizations to facilitate employee donations
through payroll deductions. Payroll is responsible for remitting these deductions to the
charity.
</p>
<p>
<strong>
Third Party Administrators
</strong>
are organizations that affect the administration of the payroll
function. Examples of these external stakeholders are banking institutions or benefit
organizations that offer Group Registered Retirement Saving Plans (RRSP). Payroll is
responsible for deducting any employee contributions and remitting employer and employee
contributions to the plan administrator.
</p>
<p>
<strong>
Outsource/Software vendors
</strong>
are payroll service providers or payroll software vendors that
work with the payroll department to ensure the payroll is being processed accurately and
efficiently.
</p>
</section>
</section>
<section id="legislation">
<h3>
Legislation
<a class="headerlink" href="#legislation" title="Link to this heading">
&para;
</a>
</h3>
</section>
<section id="the-employee-employer-relationship">
<h3>
The Employee-Employer Relationship
<a class="headerlink" href="#the-employee-employer-relationship" title="Link to this heading">
&para;
</a>
</h3>
</section>
<section id="review-summary">
<h3>
Review Summary
<a class="headerlink" href="#review-summary" title="Link to this heading">
&para;
</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>
<p>
Payroll itself is the process of compensating employees for the services they perform. It encompasses calculating wages,
deducting taxes and benefits, and distributing payments. Ensuring accuracy in this process is essential to avoid financial
discrepancies and maintain trust within the organization.
</p>
<p>
Legislation refers to the laws enacted by a legislative body that govern payroll practices. These laws may include tax
regulations, labor standards, and employment rights, all of which must be adhered to by the payroll department. Compliance,
in this context, means observing and fulfilling these official requirements to avoid legal penalties and ensure ethical
operations.
</p>
<p>
A payroll practitioner&rsquo;s knowledge base includes a thorough understanding of payroll compliance legislation, payroll
processes, and payroll reporting. In addition to technical expertise, practitioners must also possess strong personal and
professional skills to manage responsibilities effectively and adapt to evolving regulatory environments.
</p>
<p>
Stakeholders are the individuals, groups, and agencies&mdash;both internal and external to the organization&mdash;who have a vested
interest in the function and output of the payroll department. Their involvement and expectations influence how payroll is
managed, ensuring that it aligns with organizational goals and legal obligations.
</p>
<p>
Payroll management stakeholders include federal and provincial/territorial governments, internal stakeholders, and external
stakeholders. Internal stakeholders consist of employees, employers, and other departments within the organization, all of
whom rely on accurate and timely payroll services. External stakeholders encompass benefit carriers, courts, unions, pension
providers, charities, third-party administrators, and outsource or software vendors. These entities interact with payroll
data and processes, often requiring coordination and compliance.
</p>
<p>
The federal parliament holds the authority to enact laws for the peace, order, and good government of Canada. It exercises
control over industries and undertakings that are inter-provincial, national, or international in nature, as well as
rganizations deemed to serve the general advantage of Canada or multiple provinces, including Crown corporations.
In contrast, provincial and territorial legislatures have jurisdiction over direct taxation for regional purposes and laws
concerning property, civil rights, and employment in sectors such as manufacturing, mining, construction, wholesale and
retail trade, service industries, and local businesses. Any industry or occupation not specifically under federal
jurisdiction falls within provincial or territorial control.
</p>
<p>
Employers are required to adhere to the employment and labour standards legislated by the jurisdiction in which their
employees work, unless they are governed by federal labour standards. Where legislation mandates employer compliance,
financial penalties or legal action may be imposed to enforce adherence and promote accountability.
</p>
</section>
<section id="review-questions">
<h3>
Review Questions
<a class="headerlink" href="#review-questions" title="Link to this heading">
&para;
</a>
</h3>
<p>
What is the primary objective of the payroll department?
</p>
<p>
List four definitions of payroll.
</p>
<p>
List the three types of payroll management stakeholders and provide an example of each.
</p>
<p>
Explain the difference between legislation and regulation.
</p>
<p>
What are two examples of sources of information that you use (or could use) to keep upto-date on payroll compliance changes?
</p>
<p>
List three external stakeholders and explain their compliance requirements.
</p>
<p>
Indicate the jurisdiction the following employees fall under:
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
Canada Post Corporation
</p>
</li>
<li>
<p>
An insurance company
</p>
</li>
<li>
<p>
A uranium mining company
</p>
</li>
<li>
<p>
Canadian Broadcasting Corporation
</p>
</li>
<li>
<p>
A retail department store with locations in every province
</p>
</li>
<li>
<p>
A chartered bank.
</p>
</li>
</ul>
</div>
</blockquote>
</section>
</section>
<span id="document-compensation">
</span>
<section id="determining-annual-and-pay-period-earnings">
<h2>
DETERMINING ANNUAL AND PAY PERIOD EARNINGS
<a class="headerlink" href="#determining-annual-and-pay-period-earnings" title="Link to this heading">
&para;
</a>
</h2>
</section>
<span id="document-onboarding_employee">
</span>
<section id="obnoarding-employee">
<h2>
🍁 OBNOARDING EMPLOYEE 🍁
<a class="headerlink" href="#obnoarding-employee" title="Link to this heading">
&para;
</a>
</h2>
<p>
In the context of Canadian payroll administration, onboarding an employee refers to the formal process of integrating a new hire into
both the organizational and payroll systems. It ensures that the employee is properly registered, legally compliant, and ready to be paid
accurately and on time.
</p>
<p>
Key Steps on Onboarding an Employee:
</p>
<ul class="simple">
<li>
<p>
Collect Required Personal Information: Includes full legal name, address, date of birth, and Social Insurance Number (SIN). The SIN is
</p>
</li>
</ul>
<p>
critical for tax reporting to the CRA (Canada Revenue Agency).
</p>
<ul class="simple">
<li>
<p>
Obtain Federal &amp; Provincial Tax Forms: New employees must complete Form TD1 (Federal and possibly a Provincial version) to declare tax
</p>
</li>
</ul>
<p>
credits and determine income tax withholdings.
</p>
<ul class="simple">
<li>
<p>
Set Up Banking Info for Direct Deposit: Employees usually provide a void cheque or bank form to set up electronic payments.
</p>
</li>
<li>
<p>
Register the Employee in the Payroll System: Involves entering all personal and job-related data, assigning a payroll ID, and verifying
</p>
</li>
</ul>
<p>
employment status (e.g. full-time, part-time, contract).
</p>
<ul class="simple">
<li>
<p>
Enroll in Benefits or Pension Programs: If applicable, the employee may be signed up for group insurance, retirement savings plans (like
</p>
</li>
</ul>
<p>
RRSP or pension plans), and other benefits. These deductions must be accurately reflected in payroll.
</p>
<ul>
<li>
<p>
Assign Statutory Deductions that Employers must withhold and remit
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
CPP (Canada Pension Plan)
</p>
</li>
<li>
<p>
EI (Employment Insurance)
</p>
</li>
<li>
<p>
Income Tax (based on TD1 form)
</p>
</li>
</ul>
</div>
</blockquote>
</li>
<li>
<p>
Confirm Employment Agreement &amp; Start Date
</p>
</li>
</ul>
<p>
🍁 Compliance &amp; Record Keeping
</p>
<ul class="simple">
<li>
<p>
Employers in Canada are responsible for keeping accurate records of employee data, pay stubs, deductions, and remittances for
</p>
</li>
</ul>
<p>
at least 6 years.
</p>
<ul class="simple">
<li>
<p>
If audited by CRA, these documents must be readily available.
</p>
</li>
<li>
<p>
Employers must also provide T4 slips by end of February each year to summarize annual earnings and deductions for tax filing.
</p>
</li>
</ul>
<blockquote>
<div>
<p>
Employment Standards Requirements
</p>
</div>
</blockquote>
<hr class="docutils"/>
<p>
Each province/territory, as well as the federal government, sets minimum employment standards, including:
</p>
<ul class="simple">
<li>
<p>
Minimum wage
</p>
</li>
<li>
<p>
Minimum age (may also be governed by other legislation)
</p>
</li>
<li>
<p>
Required pay statement information:
- Employee name
- Pay period date
- Rates of pay and hours worked
- Gross earnings
- Itemized deductions
- Net pay
</p>
</li>
</ul>
<section id="internal-forms">
<h3>
Internal Forms
<a class="headerlink" href="#internal-forms" title="Link to this heading">
&para;
</a>
</h3>
<p>
Typical commencement package forms include:
</p>
<ul class="simple">
<li>
<p>
Authorization for hiring
</p>
</li>
<li>
<p>
Direct deposit agreement
</p>
</li>
<li>
<p>
Union membership application
</p>
</li>
<li>
<p>
Benefits enrollment (e.g., health/dental, pension)
</p>
</li>
<li>
<p>
Confidentiality agreement
</p>
</li>
</ul>
<section id="authorization-for-hiring">
<h4>
Authorization for Hiring
<a class="headerlink" href="#authorization-for-hiring" title="Link to this heading">
&para;
</a>
</h4>
<p>
This internal document includes:
</p>
<ul class="simple">
<li>
<p>
New employee&rsquo;s basic info
</p>
</li>
<li>
<p>
Start date, department, salary
</p>
</li>
<li>
<p>
Probation details
</p>
</li>
<li>
<p>
Hiring authority&rsquo;s signature
</p>
</li>
</ul>
<p>
<strong>
Important:
</strong>
Employer must obtain a valid SIN. A SIN starting with 9 must have a valid expiry date and associated work permit.
</p>
</section>
<section id="union-membership">
<h4>
Union Membership
<a class="headerlink" href="#union-membership" title="Link to this heading">
&para;
</a>
</h4>
<p>
For unionized workplaces:
</p>
<ul class="simple">
<li>
<p>
Amount of union dues to be deducted
</p>
</li>
<li>
<p>
Employees signature authorization for deduction
</p>
</li>
<li>
<p>
Exemptions may apply, but dues equivalent still required
</p>
</li>
</ul>
</section>
<section id="benefit-enrollment-forms">
<h4>
Benefit Enrollment Forms
<a class="headerlink" href="#benefit-enrollment-forms" title="Link to this heading">
&para;
</a>
</h4>
<p>
Forms cover group insurance and pension plans:
</p>
<ul class="simple">
<li>
<p>
Employee indicates coverage type
</p>
</li>
<li>
<p>
Signatures authorize payroll deductions
</p>
</li>
</ul>
</section>
<section id="confidentiality-agreement">
<h4>
Confidentiality Agreement
<a class="headerlink" href="#confidentiality-agreement" title="Link to this heading">
&para;
</a>
</h4>
<p>
A legally binding agreement protecting sensitive company info:
</p>
<ul class="simple">
<li>
<p>
Defines proprietary data
</p>
</li>
<li>
<p>
Outlines responsibilities, penalties, and timeframe
</p>
</li>
</ul>
</section>
</section>
<section id="required-federal-and-provincial-territorial-forms">
<h3>
Required Federal and Provincial/Territorial Forms
<a class="headerlink" href="#required-federal-and-provincial-territorial-forms" title="Link to this heading">
&para;
</a>
</h3>
<p>
<strong>
Purpose:
</strong>
Determine correct income tax withholdings.
</p>
<p>
Forms:
</p>
<ul class="simple">
<li>
<p>
TD1 (Federal)
</p>
</li>
<li>
<p>
TD1 (Provincial/Territorial)
</p>
</li>
<li>
<p>
TP-1015.3-V (Qu&eacute;bec employees)
</p>
</li>
</ul>
<p>
<strong>
Provincial/territorial withholding
</strong>
is based on
<em>
province of employment
</em>
, but tax liability is based on
<em>
province of residence
</em>
.
</p>
<p>
<strong>
Adjustments:
</strong>
</p>
<ul class="simple">
<li>
<p>
Request extra withholding via TD1 or TP-1015.3-V
</p>
</li>
<li>
<p>
Request reduction using CRA Form T1213 or RQ Form TP-1016-V
</p>
</li>
</ul>
<p>
Essential Info on All Forms:
</p>
<ul class="simple">
<li>
<p>
Employee name
</p>
</li>
<li>
<p>
Date of birth
</p>
</li>
<li>
<p>
Social Insurance Number
</p>
</li>
</ul>
<section id="tax-credits-td1">
<h4>
Tax Credits (TD1)
<a class="headerlink" href="#tax-credits-td1" title="Link to this heading">
&para;
</a>
</h4>
<ol class="arabic simple">
<li>
<p>
Basic personal amount
</p>
</li>
<li>
<p>
Canada caregiver (infirm children)
</p>
</li>
<li>
<p>
Age amount
</p>
</li>
<li>
<p>
Pension income
</p>
</li>
<li>
<p>
Tuition
</p>
</li>
<li>
<p>
Disability
</p>
</li>
<li>
<p>
Spouse/common-law partner amount
</p>
</li>
<li>
<p>
Eligible dependant
</p>
</li>
<li>
<p>
Caregiver for infirm spouse or dependant
</p>
</li>
<li>
<p>
Caregiver for dependant age 18+
</p>
</li>
<li>
<p>
Transfers from spouse
</p>
</li>
<li>
<p>
Transfers from dependant
</p>
</li>
<li>
<p>
Total
</p>
</li>
</ol>
<p>
Additional Instructions:
</p>
<ul class="simple">
<li>
<p>
Fill out TD1 only if claiming more than basic credit
</p>
</li>
<li>
<p>
Qu&eacute;bec employees must always complete TP-1015.3-V
</p>
</li>
</ul>
</section>
<section id="tax-credits-tp-1015-3-v-quebec">
<h4>
Tax Credits (TP-1015.3-V - Qu&eacute;bec)
<a class="headerlink" href="#tax-credits-tp-1015-3-v-quebec" title="Link to this heading">
&para;
</a>
</h4>
<ul class="simple">
<li>
<p>
Basic amount
</p>
</li>
<li>
<p>
Transfer from spouse
</p>
</li>
<li>
<p>
Amount for dependants
</p>
</li>
<li>
<p>
Impairment in mental/physical function
</p>
</li>
<li>
<p>
Age amount, retirement income, living alone
</p>
</li>
<li>
<p>
Career extension
</p>
</li>
</ul>
<p>
Deductions:
</p>
<ul class="simple">
<li>
<p>
Remote area housing
</p>
</li>
<li>
<p>
Deductible support payments
</p>
</li>
</ul>
</section>
</section>
<section id="entering-employee-information-into-sage50">
<h3>
Entering Employee Information into Sage50
<a class="headerlink" href="#entering-employee-information-into-sage50" title="Link to this heading">
&para;
</a>
</h3>
<p>
To enter a new employee into the Sage 50 Payroll module (Canada edition), start by navigating to the Employees &amp; Payroll section in the
Home window. Right-click the Employees icon and choose &ldquo;Add Employee&rdquo; to begin creating employee&rsquo;s record. Input the employee&rsquo;s full legal
name. Then, proceed to fill in the personal and payroll details across several tabs: the Personal tab for birth date and contact info, the Taxes tab to select the appropriate provincial
tax table, the Income tab to configure their pay frequency, and the Deductions tab to define benefit or pension deductions. You&rsquo;ll also
want to enter their bank details for direct deposit. For compliance, be sure to complete and store signed TD1 forms (Federal and Provincial)
separately, as Sage50 does not automatically generate these. You&rsquo;ll also need to set up EI, CPP, and Income Tax deductions and link them to remittance vendors in the system. Once all
information is reviewed for accuracy, save and close the record to finalize setup. If you prefer a guided approach, Sage50 also offers
an Employee Wizard to walk you through these steps.
</p>
<div class="admonition important">
<p class="admonition-title">
Important
</p>
<p>
To maintain accuracy and compliance in Sage 50 Payroll, carefully verify that all employee information entered into the system,
including full legal name, Social Insurance Number (SIN), residential address, and compensation details, matches the data provided on
official documentation such as the signed employment contract and government-issued identification (e.g. driver&rsquo;s licence, Employment Contract).
Double-checking these entries helps prevent administrative errors and ensures that payroll records remain consistent with legal and
regulatory standards.
</p>
</div>
<img alt="_images/onboarding-employee_001.png" src="_images/onboarding-employee_001.png"/>
<img alt="_images/onboarding-employee_002.png" src="_images/onboarding-employee_002.png"/>
<img alt="_images/onboarding-employee_003.png" src="_images/onboarding-employee_003.png"/>
<img alt="_images/onboarding-employee_004.png" src="_images/onboarding-employee_004.png"/>
<img alt="_images/onboarding-employee_005.png" src="_images/onboarding-employee_005.png"/>
<img alt="_images/onboarding-employee_006.png" src="_images/onboarding-employee_006.png"/>
<section id="review-questions">
<h4>
Review Questions
<a class="headerlink" href="#review-questions" title="Link to this heading">
&para;
</a>
</h4>
<ol class="arabic">
<li>
<p>
What is the significance of accurately entering the &ldquo;Date Hired&rdquo; field when setting up a new employee profile in Sage 50?
</p>
<p>
<em>
Accurately entering the &ldquo;Date Hired&rdquo; in Sage 50 is a critical step in ensuring the integrity of payroll records and overall HR
compliance. This field defines the employee&rsquo;s official start date, which determines pay cycle alignment, benefit entitlement periods,
and the correct application of mandatory deductions such as CPP and EI. It also plays a pivotal role in historical payroll
reporting&mdash;including audit readiness and the generation of year-end T4 slips. Furthermore, the hire date is essential when preparing a
Record of Employment (ROE), as it establishes the starting point for the employee&rsquo;s insurable earnings and service duration.
</em>
</p>
</li>
</ol>
<p>
2. Within the scope of Payroll Administration, how should the department ethically and legally respond when a supervisor requests access
to an employee&rsquo;s date of birth for the purpose of workplace recognition, given that this personal information is already held by payroll?
</p>
<blockquote>
<div>
<p>
<em>
Under Canadian payroll administration and the Personal Information Protection and Electronic Documents Act (PIPEDA), sharing an
employee&rsquo;s date of birth &mdash; even for positive intentions like workplace recognition, is not legally or ethically appropriate.
</em>
</p>
<p>
<em>
PIPEDA requires employers to:
</em>
</p>
<blockquote>
<div>
<ul class="simple">
<li>
<p>
Limit the collection, use, and disclosure of personal information to what is necessary for clearly identified business purposes.
</p>
</li>
<li>
<p>
Obtain meaningful consent before using personal data for any purpose beyond what it was originally collected for&mdash;such as payroll or benefits administration.
</p>
</li>
<li>
<p>
Protect employee privacy by restricting access to personal information on a strict need-to-know basis.
</p>
</li>
</ul>
</div>
</blockquote>
<p>
<em>
In this case, using the date of birth for celebrations or acknowledgments is outside the scope of payroll processing. Even if the
Payroll department holds this information, it cannot be disclosed to supervisors or other staff.
</em>
</p>
</div>
</blockquote>
</section>
</section>
<section id="content-review-highlights">
<h3>
Content Review Highlights
<a class="headerlink" href="#content-review-highlights" title="Link to this heading">
&para;
</a>
</h3>
<ul class="simple">
<li>
<p>
Consent is required for personal info collection
</p>
</li>
<li>
<p>
TD1 and TP-1015.3-V are used to calculate source deductions
</p>
</li>
<li>
<p>
Claim amounts may differ between federal and provincial forms
</p>
</li>
<li>
<p>
Employers must keep the forms on file (do not send to CRA/RQ)
</p>
</li>
</ul>
</section>
<section id="review-questions-sample">
<h3>
Review Questions (Sample)
<a class="headerlink" href="#review-questions-sample" title="Link to this heading">
&para;
</a>
</h3>
<ol class="arabic simple">
<li>
<p>
What does an offer letter signature signify?
</p>
</li>
<li>
<p>
What documents are included in a commencement package?
</p>
</li>
<li>
<p>
Name three common internal forms
</p>
</li>
<li>
<p>
What must payroll verify on a hiring form?
</p>
</li>
<li>
<p>
What must be checked for SINs starting with &ldquo;9&rdquo;?
</p>
</li>
<li>
<p>
True/False: Union dues can be deducted without consent.
</p>
</li>
<li>
<p>
What authorizes benefit premium deductions?
</p>
</li>
</ol>
</section>
<section id="example-evaluations">
<h3>
Example Evaluations
<a class="headerlink" href="#example-evaluations" title="Link to this heading">
&para;
</a>
</h3>
<p>
<strong>
Gloria Meyer (Alberta):
</strong>
- Claimed: Basic, eligible dependant, transferred tuition
- Appears accurate
</p>
<p>
<strong>
Luc Laframboise (Qu&eacute;bec):
</strong>
- Claimed: Basic, spouse, dependant in school, tuition transfer
- Appropriate provincial and federal claims made
</p>
<p>
<strong>
Ingrid Johansson (Alberta, Single Parent):
</strong>
- Claimed credits for two children
-
<strong>
Overclaimed
</strong>
dependant credit &ndash; only one is eligible
- Needs correction on federal and AB TD1 forms
</p>
<div class="admonition-onboarding-employee-exercise admonition">
<p class="admonition-title">
ONBOARDING EMPLOYEE EXERCISE
</p>
<p>
Using MS Forms, create a questionaire for gathering all required information for onboarding a new employee at Quebec-based company for the payroll purposes.
</p>
</div>
</section>
</section>
<span id="document-payroll_accounting">
</span>
<section id="payroll-accounting">
<h2>
Payroll Accounting
<a class="headerlink" href="#payroll-accounting" title="Link to this heading">
&para;
</a>
</h2>
<section id="journal-entries">
<h3>
Journal Entries
<a class="headerlink" href="#journal-entries" title="Link to this heading">
&para;
</a>
</h3>
<section id="accounting-recap">
<h4>
Accounting Recap
<a class="headerlink" href="#accounting-recap" title="Link to this heading">
&para;
</a>
</h4>
<p class="centered">
<strong>
<img alt="\Sigma \text{ Total Debits} = \Sigma \text{ Total Credits}" class="math" src="_images/math/3fa11f8e69bcb5e9be2df6754a5e4f614450b91c.png" style="vertical-align: 0px"/>
</strong>
</p>
<p class="centered">
<strong>
<img alt="\text{Assets} = \text{Liabilities} + \text{Equity}" class="math" src="_images/math/96afef116a3f4349b6cf21c73cca42773ed21927.png" style="vertical-align: -4px"/>
</strong>
</p>
<div class="math" id="equation-accountingequation">
<p>
<span class="eqno">
(1)
<a class="headerlink" href="#equation-accountingequation" title="Link to this equation">
&para;
</a>
</span>
<img alt="Assets = Liabilities + Equity" src="_images/math/f8b2faa121474b0dd0e28fef8ac413a56b6313b2.png"/>
</p>
</div>
<p>
Furthermore, we know that:
</p>
<p class="centered">
<strong>
<img alt="\text{Equity = Revenue - Expenses}" class="math" src="_images/math/020e49c3f9c40699b77e19e0a2b684d246ea21bb.png" style="vertical-align: -4px"/>
, which leads us to:
</strong>
</p>
<p class="centered">
<strong>
<img alt="\text{Assets = Liabilities + (Revenues - Expenses)}" class="math" src="_images/math/547c7611976b4041740caa3335735c193069bb84.png" style="vertical-align: -5px"/>
</strong>
</p>
<p>
Accounting equation
<a class="reference internal" href="#equation-accountingequation">
(1)
</a>
</p>
<p>
Payroll accounting is a critical component of the Canadian Payroll Administration system. It involves the systematic recording, analysis, and reporting of payroll transactions to ensure that all financial aspects of employee compensation are accurately reflected in the organization&rsquo;s financial statements.
Payroll accounting includes the management of employee wages, tax withholdings, benefit deductions, and other payroll-related expenses. The system is designed to automate these processes, ensuring accuracy and compliance with Canadian payroll regulations.
</p>
</section>
<section id="id1">
<h4>
Journal Entries
<a class="headerlink" href="#id1" title="Link to this heading">
&para;
</a>
</h4>
<p>
Journal entries are a key part of payroll accounting, as they document the financial impact of payroll transactions on the organization&rsquo;s accounts. Each payroll run generates a series of journal entries that reflect the distribution of wages, taxes, and deductions across various accounts.
These entries are essential for maintaining accurate financial records and ensuring that the organization&rsquo;s financial statements reflect the true cost of employee compensation. The Canadian Payroll Administration system automates the generation of these journal entries, reducing the risk of errors and ensuring compliance with accounting standards.
</p>
<div class="line-block">
<div class="line">
DR Payroll Expenses $10,500.00
</div>
<div class="line-block">
<div class="line">
CR Payroll Payable $10,500.00
</div>
</div>
</div>
</section>
</section>
</section>
<span id="document-review_questions">
</span>
<section id="review-questions">
<h2>
REVIEW QUESTIONS
<a class="headerlink" href="#review-questions" title="Link to this heading">
&para;
</a>
</h2>
<p>
This section contains review questions for the material covered in the course. These questions are designed to test your understanding and help reinforce the concepts learned.
</p>
<section id="new-employee-information">
<h3>
New Employee Information
<a class="headerlink" href="#new-employee-information" title="Link to this heading">
&para;
</a>
</h3>
<p>
Which one of the following is correct?
</p>
<ul class="simple">
<li>
<p>
<strong>
a.
</strong>
Choice A
</p>
</li>
<li>
<p>
<strong>
b.
</strong>
Choice B
</p>
</li>
<li>
<p>
<strong>
c.
</strong>
Choice C
</p>
</li>
</ul>
</section>
</section>
<span id="document-TD1">
</span>
<section id="td1">
<h2>
TD1
<a class="headerlink" href="#td1" title="Link to this heading">
&para;
</a>
</h2>
<section id="td1-2025-personal-tax-credits-return">
<h3>
TD1 - 2025 Personal Tax Credits Return
<a class="headerlink" href="#td1-2025-personal-tax-credits-return" title="Link to this heading">
&para;
</a>
</h3>
<table class="docutils align-default">
<tbody>
<tr class="row-odd">
<td>
<p>
Last name
</p>
</td>
<td>
</td>
</tr>
<tr class="row-even">
<td>
<p>
First name and initial(s)
</p>
</td>
<td>
</td>
</tr>
<tr class="row-odd">
<td>
<p>
Date of birth (Year/Month/Day)
</p>
</td>
<td>
</td>
</tr>
<tr class="row-even">
<td>
<p>
Employee number
</p>
</td>
<td>
</td>
</tr>
<tr class="row-odd">
<td>
<p>
Address
</p>
</td>
<td>
<p>
Postal Code
</p>
</td>
</tr>
</tbody>
</table>
<p>
1. Basic personal amount - Every resident of Canada can enter a basic
personal amount of $16,129. However, if your net income from all sources will
be greater than $177,882 and you enter $16,129, you may have an amount owing
on your income tax and benefit return at the end of the tax year. If your
income from all sources will be greater than $177,882 you have the option to
calculate a partial claim. To do so, fill in the appropriate section of Form
TD1-WS, Worksheet for the 2025 Personal Tax Credits Return, and enter the
calculated amount here. ^
</p>
<p>
2. Canada caregiver amount for infirm children under age 18 - Only one parent
may claim $2,687 for each infirm child born in 2008 or later who lives with
both parents throughout the year. If the child does not live with both
parents throughout the year, the parent who has the right to claim the
&ldquo;Amount for an eligible dependant&rdquo; on line 8 may also claim the Canada
caregiver amount for the child. ^
</p>
<p>
3. Age amount - If you will be 65 or older on December 31, 2025, and your net
income for the year from all sources will be $45,522 or less, enter $9,028.
You may enter a partial amount if your net income for the year will be
between $45,522 and $105,709. To calculate a partial amount, fill out the
line 3 section of Form TD1-WS. ^
</p>
<p>
4. Pension income amount - If you will receive regular pension payments from
a pension plan or fund (not including Canada Pension Plan, Quebec Pension
Plan, old age security, or guaranteed income supplement payments), enter
whichever is less: $2,000 or your estimated annual pension income. ^
</p>
<p>
5. Tuition (full-time and part-time) - Fill in this section if you are a
student at a university or college, or an educational institution certified
by Employment and Social Development Canada, and you will pay more than $100
per institution in tuition fees. Enter the total tuition fees that you will
pay if you are a full-time or part-time student. ^
</p>
<p>
6. Disability amount - If you will claim the disability amount on your income
tax and benefit return by using Form T2201, Disability Tax Credit
Certificate, enter $10,138. ^
</p>
<p>
7. Spouse or common-law partner amount - Enter the difference between the
amount on line 1 (line 1 plus $2,687 if your spouse or common-law partner is
infirm) and your spouse&rsquo;s or common-law partner&rsquo;s estimated net income for
the year if two of the following conditions apply:
</p>
<ul class="simple">
<li>
<p>
You are supporting your spouse or common-law partner who lives with you
</p>
</li>
<li>
<p>
Your spouse or common-law partner&rsquo;s net income for the year will be less
</p>
</li>
</ul>
<p>
than the amount on line 1 (line 1 plus $2,687 if your spouse or common-law
partner is infirm)
</p>
<p>
In all cases, go to line 9 if your spouse or common-law partner is infirm and
has a net income for the year of $28,798 or less. ^
</p>
<p>
8. Amount for an eligible dependant - Enter the difference between the amount
on line 1 (line 1 plus $2,687 if your eligible dependant is infirm) and your
eligible dependant&rsquo;s estimated net income for the year if all of the
following conditions apply:
</p>
<ul class="simple">
<li>
<p>
You do not have a spouse or common-law partner, or you have a spouse or
</p>
</li>
</ul>
<p>
common-law partner who does not live with you and who you are not supporting
or being supported by
</p>
<ul class="simple">
<li>
<p>
You are supporting the dependant who is related to you and lives with you
</p>
</li>
<li>
<p>
The dependant&rsquo;s net income for the year will be less than the amount on
</p>
</li>
</ul>
<p>
line 1 (line 1 plus $2,687 if your dependant is infirm and you cannot claim
the Canada caregiver amount for infirm children under 18 years of age for
this dependant)
</p>
<p>
In all cases, go to line 9 if your dependant is18 years or older, infirm, and
has a net income for the year of $28,798 or less. ^
</p>
<p>
9. Canada caregiver amount for eligible dependant or spouse or common-law
partner - Fill out this section if, at any time in the year, you support an
infirm eligible dependant (aged 18 or older)or an infirm spouse or common-law
partner whose net income for the year will be $28,798 or less. To calculate
the amount you may enter here, fill out the line 9 section of Form TD1-WS. ^
</p>
<p>
10. Canada caregiver amount for dependant(s) age 18 or older - If, at any
time in the year, you support an infirm dependant age 18 or older (other than
the spouse or common-law partner or eligible dependant you claimed an amount
for on line 9 or could have claimed an amount for if their net income were
under $18,816) whose net income for the year will be $20,197 or less, enter
$8,601. You may enter a partial amount if their net income for the year will
be between $20,197 and $28,798. To calculate a partial amount, fill out the
line 10 section of Form TD1-WS. This worksheet may also be used to calculate
your part of the amount if you are sharing it with another caregiver who
supports the same dependant. You may claim this amount for more than one
infirm dependant age 18 or older. ^
</p>
<p>
11. Amounts transferred from your spouse or common-law partner - If your
spouse or common-law partner will not use all of their age amount, pension
income amount, tuition amount, or disability amount on their income tax and
benefit return, enter the unused amount. ^
</p>
<p>
12. Amounts transferred from a dependant - If your dependant will not use all
of their disability amount on their income tax and benefit return, enter the
unused amount. If your or your spouse&rsquo;s or common-law partner&rsquo;s dependent
child or grandchild will not use all of their tuition amount on their income
tax and benefit return, enter the unused amount. ^
</p>
<p>
13. TOTAL CLAIM AMOUNT - Add lines 1 to 12. Your employer or payer will use
this amount to determine the amount of your tax deductions. ^
</p>
</section>
</section>
<span id="document-calculating-net-pay">
</span>
<section id="calculating-net-pay">
<h2>
CALCULATING NET PAY
<a class="headerlink" href="#calculating-net-pay" title="Link to this heading">
&para;
</a>
</h2>
<section id="salary">
<h3>
Salary
<a class="headerlink" href="#salary" title="Link to this heading">
&para;
</a>
</h3>
</section>
<section id="commission">
<h3>
Commission
<a class="headerlink" href="#commission" title="Link to this heading">
&para;
</a>
</h3>
</section>
<section id="pension">
<h3>
Pension
<a class="headerlink" href="#pension" title="Link to this heading">
&para;
</a>
</h3>
</section>
</section>
<span id="document-rates_2025">
</span>
<section id="rates-for-2025">
<h2>
RATES FOR 2025
<a class="headerlink" href="#rates-for-2025" title="Link to this heading">
&para;
</a>
</h2>
<section id="canada-quebec-pension-plan-cpp-qpp">
<h3>
CANADA / QUEBEC PENSION PLAN (CPP / QPP)
<a class="headerlink" href="#canada-quebec-pension-plan-cpp-qpp" title="Link to this heading">
&para;
</a>
</h3>
<table class="docutils align-left" id="id1">
<caption>
<span class="caption-text">
CANADA / QUEBEC PENSION PLAN (CPP / QPP)
</span>
<a class="headerlink" href="#id1" title="Link to this table">
&para;
</a>
</caption>
<colgroup>
<col style="width: 68.4%"/>
<col style="width: 15.8%"/>
<col style="width: 15.8%"/>
</colgroup>
<thead>
<tr class="row-odd">
<th class="head">
<p>
Description
</p>
</th>
<th class="head">
<p>
CPP
</p>
</th>
<th class="head">
<p>
QPP
</p>
</th>
</tr>
</thead>
<tbody>
<tr class="row-even">
<td>
<p>
Yearly maximum pensionable earnings
</p>
</td>
<td>
<p>
$71,300
</p>
</td>
<td>
<p>
$
</p>
</td>
</tr>
<tr class="row-odd">
<td>
<p>
Annual maximum contributory earnings
</p>
</td>
<td>
<p>
$67,800
</p>
</td>
<td>
<p>
$
</p>
</td>
</tr>
<tr class="row-even">
<td>
<p>
Annual maximum contribution
</p>
</td>
<td>
<p>
$3,500
</p>
</td>
<td>
<p>
$
</p>
</td>
</tr>
<tr class="row-odd">
<td>
<p>
Employee contribution rate
</p>
</td>
<td>
<p>
5.95%
</p>
</td>
<td>
</td>
</tr>
<tr class="row-even">
<td>
<p>
Employer contribution rate
</p>
</td>
<td>
<p>
5.95%
</p>
</td>
<td>
</td>
</tr>
<tr class="row-odd">
<td>
<p>
Basic exemption (Annual)
</p>
</td>
<td>
<p>
$3,500
</p>
</td>
<td>
</td>
</tr>
<tr class="row-even">
<td>
<blockquote>
<div>
<p>
Basic exemption (Monthly, 12)
</p>
</div>
</blockquote>
</td>
<td>
<p>
$291.67
</p>
</td>
<td>
<p>
$
</p>
</td>
</tr>
<tr class="row-odd">
<td>
<blockquote>
<div>
<p>
Basic exemption (Weekly, 52)
</p>
</div>
</blockquote>
</td>
<td>
<p>
$67.31
</p>
</td>
<td>
<p>
$
</p>
</td>
</tr>
<tr class="row-even">
<td>
<blockquote>
<div>
<p>
Basic exemption (Weekly, 53)
</p>
</div>
</blockquote>
</td>
<td>
<p>
$66.04
</p>
</td>
<td>
<p>
$
</p>
</td>
</tr>
<tr class="row-odd">
<td>
<blockquote>
<div>
<p>
Basic exemption (Semi-monthly, 24)
</p>
</div>
</blockquote>
</td>
<td>
<p>
$145.83
</p>
</td>
<td>
<p>
$
</p>
</td>
</tr>
<tr class="row-even">
<td>
<blockquote>
<div>
<p>
Basic exemption (Bi-weekly, 26)
</p>
</div>
</blockquote>
</td>
<td>
<p>
$134.61
</p>
</td>
<td>
<p>
$
</p>
</td>
</tr>
</tbody>
</table>
</section>
<section id="cpp2-contribution-rates-maximums">
<h3>
CPP2 CONTRIBUTION RATES MAXIMUMS
<a class="headerlink" href="#cpp2-contribution-rates-maximums" title="Link to this heading">
&para;
</a>
</h3>
<table class="docutils align-left" id="id2">
<caption>
<span class="caption-text">
CPP2 Contribution Rates Maximums
</span>
<a class="headerlink" href="#id2" title="Link to this table">
&para;
</a>
</caption>
<colgroup>
<col style="width: 81.2%"/>
<col style="width: 18.8%"/>
</colgroup>
<thead>
<tr class="row-odd">
<th class="head">
<p>
Description
</p>
</th>
<th class="head">
<p>
Ammount
</p>
</th>
</tr>
</thead>
<tbody>
<tr class="row-even">
<td>
<p>
Additional maximum annual pensionable earnings
</p>
</td>
<td>
<p>
$81,200
</p>
</td>
</tr>
<tr class="row-odd">
<td>
<p>
Employee and employer contribution rate
</p>
</td>
<td>
<p>
4%
</p>
</td>
</tr>
<tr class="row-even">
<td>
<p>
Maximum employee and employer contribution
</p>
</td>
<td>
<p>
$396
</p>
</td>
</tr>
<tr class="row-odd">
<td>
<p>
Maimum annual self-employed contribution
</p>
</td>
<td>
<p>
$792
</p>
</td>
</tr>
</tbody>
</table>
</section>
<section id="references">
<h3>
References
<a class="headerlink" href="#references" title="Link to this heading">
&para;
</a>
</h3>
<p>
<a class="reference external" href="https://laws-lois.justice.gc.ca/eng/acts/C-8/page-5.html#docCont">
CPP Maximum contributory earnings
</a>
</p>
<p>
<a class="reference external" href="https://laws-lois.justice.gc.ca/eng/acts/C-8/page-3.html#docCont">
Second additional CPP contributions
</a>
</p>
</section>
</section>
<span id="document-references">
</span>
<section id="references">
<h2>
REFERENCES
<a class="headerlink" href="#references" title="Link to this heading">
&para;
</a>
</h2>
<p>
<a class="reference external" href="https://www.canada.ca/en/revenue-agency/services/e-services/digital-services-businesses/payroll-deductions-online-calculator.html">
Payroll Deductions Online Calculator
</a>
</p>
</section>
<span id="document-errata">
</span>
<section id="errors-and-errata">
<h2>
Errors and Errata
<a class="headerlink" href="#errors-and-errata" title="Link to this heading">
&para;
</a>
</h2>
</section>
<span id="document-syntax">
</span>
<section id="title">
<h2>
TITLE #
<a class="headerlink" href="#title" title="Link to this heading">
&para;
</a>
</h2>
<section id="id1">
<h3>
TITLE =
<a class="headerlink" href="#id1" title="Link to this heading">
&para;
</a>
</h3>
</section>
</section>
</div>
<section id="glossary">
<h2>
Glossary
<a class="headerlink" href="#glossary" title="Link to this heading">
&para;
</a>
</h2>
<ul class="simple">
<li>
<p>
<a class="reference internal" href="genindex.html">
<span class="std std-ref">
Index
</span>
</a>
</p>
</li>
</ul>
</section>
</section>
<section id="canadian-payroll-administration">
<h1>
Canadian Payroll Administration
<a class="headerlink" href="#canadian-payroll-administration" title="Link to this heading">
&para;
</a>
</h1>
<div class="highlight-text notranslate">
<div class="highlight">
<pre><span></span>Python 3.12.3
</pre>
</div>
</div>
<div class="highlight-text notranslate">
<div class="highlight">
<pre><span></span>5
</pre>
</div>
</div>
</section>
<div class="clearer">
</div>
</div>
</div>
</div>
<div class="clearer">
</div>
</div>
<article id="back-cover">
<div class="container">
<div class="back-cover-footer">
<p>
&copy; Copyright 2025.
</p>
<p>
Created using
<a href="http://sphinx-doc.org/">
Sphinx
</a>
8.2.3.
</p>
</div>
</div>
</article>
</body>
</html>
Reference in New Issue View Git Blame Copy Permalink