mirror of
https://github.com/alexandrebobkov/CanadianPayroll.git
synced 2025-09-12 10:43:07 +00:00
1 line
31 KiB
JavaScript
1 line
31 KiB
JavaScript
Search.setIndex({"alltitles":{"ABOUT THE AUTHOR":[[3,null],[8,null]],"Accounting Recap":[[10,"accounting-recap"]],"Allowances":[[4,"allowances"]],"Authorization for Hiring":[[9,"authorization-for-hiring"]],"Behavioural and Ethical Standards":[[0,"behavioural-and-ethical-standards"]],"Benefit Enrollment Forms":[[9,"benefit-enrollment-forms"]],"Benefits":[[4,"benefits"]],"CALCULATING NET EARNINGS":[[4,null]],"CANADA / QUEBEC PENSION PLAN (CPP / QPP)":[[12,"canada-quebec-pension-plan-cpp-qpp"],[12,"id1"]],"CPP2 CONTRIBUTION RATES MAXIMUMS":[[12,"cpp2-contribution-rates-maximums"]],"CPP2 Contribution Rates Maximums":[[12,"id2"]],"Canada Pension Plan":[[6,null]],"Confidentiality Agreement":[[9,"confidentiality-agreement"]],"Content Review":[[0,"content-review"]],"Content Review Highlights":[[9,"content-review-highlights"]],"Contract for Service (Subcontracting)":[[1,"contract-for-service-subcontracting"],[5,"contract-for-service-subcontracting"]],"Contract of Service (Employment)":[[1,"contract-of-service-employment"],[5,"contract-of-service-employment"]],"Control":[[1,"control"]],"EMPLOYEE vs. INDEPENDENT CONTRACTOR":[[1,null]],"Employment Income":[[4,"employment-income"]],"Employment Insurance":[[6,"employment-insurance"]],"Entering Employee Information into Sage50":[[9,"entering-employee-information-into-sage50"]],"Errors and Errata":[[7,null]],"Example Evaluations":[[9,"example-evaluations"]],"Expenses":[[4,"expenses"]],"External Stakeholders":[[0,"external-stakeholders"],[5,"external-stakeholders"]],"Factors Determining the Type of Contract":[[1,"factors-determining-the-type-of-contract"],[5,"factors-determining-the-type-of-contract"]],"Federal Government":[[0,"federal-government"],[5,"federal-government"]],"Financial Risk":[[1,"financial-risk"]],"Glossary":[[8,"glossary"]],"Government Stakeholders":[[0,"government-stakeholders"],[5,"government-stakeholders"]],"INTRODUCTION TO CANADIAN PAYROLL":[[0,null]],"Insurable Earnings":[[15,"insurable-earnings"]],"Internal Forms":[[9,"internal-forms"]],"Internal Stakeholders":[[0,"internal-stakeholders"],[5,"internal-stakeholders"]],"Introduction":[[5,"introduction"]],"Journal Entries":[[10,"journal-entries"],[10,"id1"]],"Legislation vs. regulation":[[0,"legislation-vs-regulation"]],"Legislations and Regulations":[[5,"legislations-and-regulations"]],"Legislative Compliance":[[5,"legislative-compliance"]],"Mar. 15, 2025":[[10,"id2"]],"New Employee Information":[[14,"new-employee-information"]],"OBNOARDING EMPLOYEE":[[9,null]],"ONBOARDING EMPLOYEE EXERCISE":[[9,null]],"Opportunity for Profit":[[1,"opportunity-for-profit"]],"PAYROLL COMPLIANCE AND REGULATIONS":[[5,null]],"PREFACE":[[11,null]],"Payroll Accounting":[[10,null]],"Payroll Content Knowledge":[[0,"payroll-content-knowledge"]],"Payroll Management Stakeholders":[[0,"payroll-management-stakeholders"]],"Payroll Objectives":[[5,"payroll-objectives"]],"Payroll Objectives and Definitions":[[0,"payroll-objectives-and-definitions"]],"Payroll Stakeholders":[[0,"payroll-stakeholders"],[5,"payroll-stakeholders"]],"Pensionable Earnings":[[15,"pensionable-earnings"]],"Personal and Professional Skills":[[0,"personal-and-professional-skills"]],"Provincial/Territorial Governments":[[0,"provincial-territorial-governments"],[5,"provincial-territorial-governments"]],"RATES FOR 2025":[[12,null]],"REFERENCES":[[13,null]],"REVIEW QUESTIONS":[[14,null]],"Record of Employment":[[6,"record-of-employment"]],"Required Federal and Provincial/Territorial Forms":[[9,"required-federal-and-provincial-territorial-forms"]],"Responsibilities and Functions of Payroll":[[5,"responsibilities-and-functions-of-payroll"]],"Responsibility for Investment and Management":[[1,"responsibility-for-investment-and-management"]],"Review Questions":[[0,"review-questions"],[1,"review-questions"],[5,"review-questions"],[9,"review-questions"]],"Review Questions (Sample)":[[9,"review-questions-sample"]],"Review Summary":[[1,"review-summary"],[5,"review-summary"]],"Self-Assessment":[[5,"self-assessment"]],"Subcontracting Work or Hiring Assistants":[[1,"subcontracting-work-or-hiring-assistants"]],"TD1":[[2,null]],"TD1 - 2025 Personal Tax Credits Return":[[2,"td1-2025-personal-tax-credits-return"]],"TERMINOLOGY":[[15,null]],"Tax Credits (TD1)":[[9,"tax-credits-td1"]],"Tax Credits (TP-1015.3-V - Qu\u00e9bec)":[[9,"tax-credits-tp-1015-3-v-quebec"]],"Technical Skills":[[0,"technical-skills"]],"The Employee-Employer Relationship":[[1,"the-employee-employer-relationship"],[5,"the-employee-employer-relationship"]],"Tools and Equipment":[[1,"tools-and-equipment"]],"Union Membership":[[9,"union-membership"]],"Who Must Contribute to the Canada Pension Plan":[[6,"who-must-contribute-to-the-canada-pension-plan"]]},"docnames":["1_introduction","3_contracts","TD1","author","compensation","compliance","cpp-and-ei","errata","index","onboarding_employee","payroll_accounting","preface","rates_2025","references","review_questions","terminology"],"envversion":{"sphinx":65,"sphinx.domains.c":3,"sphinx.domains.changeset":1,"sphinx.domains.citation":1,"sphinx.domains.cpp":9,"sphinx.domains.index":1,"sphinx.domains.javascript":3,"sphinx.domains.math":2,"sphinx.domains.python":4,"sphinx.domains.rst":2,"sphinx.domains.std":2},"filenames":["1_introduction.rst","3_contracts.rst","TD1.rst","author.rst","compensation.rst","compliance.rst","cpp-and-ei.rst","errata.rst","index.rst","onboarding_employee.rst","payroll_accounting.rst","preface.rst","rates_2025.rst","references.rst","review_questions.rst","terminology.rst"],"indexentries":{},"objects":{},"objnames":{},"objtypes":{},"terms":{"":[0,1,2,5,6,8,9,10,11],"00":[1,5,10],"000":[2,5],"028":2,"04":12,"1":[1,2,5,10],"10":[1,2,5,10],"100":2,"1015":8,"1016":9,"105":2,"11":2,"12":[2,8,12],"129":2,"13":2,"134":12,"138":2,"145":12,"16":2,"177":2,"18":[2,6,9],"1867":[0,5],"197":2,"2":[1,2,5,9],"20":2,"200":12,"2005":8,"2008":2,"2020":[0,5],"2022":8,"2025":8,"24":12,"25":6,"250":6,"26":12,"28":2,"291":12,"3":[2,8,12],"300":12,"31":[2,12],"35":6,"396":12,"4":[2,6,12],"45":2,"5":[2,5,8,12],"50":9,"500":[10,12],"52":12,"522":2,"53":12,"6":[2,9],"60":6,"601":2,"61":12,"65":[2,6],"66":12,"67":12,"687":2,"7":2,"70":6,"709":2,"71":12,"792":12,"798":2,"8":2,"800":12,"81":12,"816":2,"83":12,"882":2,"9":[2,9],"95":12,"A":[1,5,6,9,14],"AND":8,"As":[0,1,5,6],"At":[1,5],"By":[1,5],"FOR":8,"For":[0,5,8,9],"IT":8,"If":[1,2,5,9],"In":[0,1,2,5,6,9],"It":[0,1,5,6,9,10],"Its":6,"ON":[],"One":[1,5],"TO":[],"The":[0,2,6,8,9,10,11],"Their":5,"Then":9,"There":6,"These":[1,5,6,9,10,14],"To":[1,2,5,6,9,10],"With":8,"__methods__":0,"__requirements__":0,"ab":9,"abil":[0,1,5],"abl":[0,5,6,11],"about":[1,5,6],"abreast":[],"absolut":[0,5],"absorb":[1,5],"academ":8,"accept":[1,5],"access":9,"accompani":5,"accomplish":[1,5],"accord":[0,5,6],"account":[0,1,5,8],"accrual":[0,5,10],"accur":[0,1,5,6,9,10,11],"accuraci":[5,9,10],"achiev":[],"acknowledg":[5,9],"across":[5,9,10],"act":[0,1,5,6,9,11],"action":[0,5],"activ":[0,1,5,6],"actual":[],"adapt":[0,5],"add":[2,9],"addit":[0,5,6,9,12,13],"addition":[],"address":[2,5,9],"adher":[0,1,5],"adjust":[5,9],"administ":[0,1,5,6],"administr":[0,1,5,8,9,10,11],"adopt":[5,6],"advantag":[0,5],"advertis":[1,5],"advic":5,"affair":5,"affect":[0,1,5],"ag":[0,2,5,6,9],"again":[0,5],"agenc":[0,1,5,6,9],"agent":[],"agre":[1,5],"agreement":[0,1,5,8],"agricultur":[5,6],"aim":11,"alberta":[5,9],"alert":[1,5],"alex":8,"alexand":[3,8],"align":[5,9],"all":[0,1,2,5,6,9,10],"allow":[0,1,5,8],"alon":[1,5,9],"along":[0,1,5,6],"alreadi":9,"also":[0,1,2,5,6,9],"although":[5,6],"alwai":[6,9],"amend":5,"ammount":12,"among":5,"amount":[0,1,2,5,6,9,10],"an":[0,1,2,5,6,9],"analysi":10,"analyt":[0,5],"ani":[0,1,2,5,9],"annual":[0,1,2,5,9,12],"anoth":[0,1,2,5],"answer":[1,5],"anxieti":8,"anyon":[1,5],"anyth":[0,1,5],"ap":[1,5],"appear":9,"appli":[0,1,2,5,6,9,11],"applic":[1,5,9],"approach":[0,1,5,9],"appropri":[1,2,5,9],"approv":5,"ar":[0,1,2,5,6,9,10,14],"architect":[],"area":[0,5,9],"aris":[1,5,6],"around":5,"arrang":[0,1,5],"articl":[1,5],"ask":[1,5],"aspect":[0,1,5,10,11],"aspx":5,"assess":[1,8],"asset":[1,5,10],"assign":[0,5,9],"assist":[0,5],"associ":[0,1,5,8,9],"assum":[1,5],"assur":[0,5],"attach":[1,5],"attent":[0,5],"audienc":5,"audit":[5,9],"auditor":5,"author":[0,1,5],"auto":[],"autom":10,"automat":9,"automot":[1,5],"autonomi":[1,5],"avail":[1,5,6,9],"avoid":5,"awar":[1,5],"b":14,"background":8,"balanc":5,"bank":[0,1,5,9],"bargain":0,"base":[1,5,6,9],"basi":[1,5,9],"basic":[2,9,12],"bear":[1,5],"becaus":[5,6],"becom":[1,5],"been":[0,1,5,6],"befor":9,"begin":9,"behalf":0,"behaviour":5,"being":[0,1,2,5],"belong":[0,5],"benefit":[0,1,2,5,6,8,10],"best":5,"between":[0,1,2,5,9],"beyond":[1,5,9],"bi":12,"bind":[0,9],"birth":[2,9],"birthdai":[],"bn":[1,5],"bobkov":[3,8],"bodi":[0,5,6],"bonu":5,"bonus":5,"bookkeep":8,"born":2,"borrow":0,"both":[0,1,2,5,6,8,9],"boundari":5,"branch":[0,5],"break":[0,5],"bring":8,"british":[0,5],"broad":5,"broadcast":[0,1,5],"broader":5,"budget":[0,5],"build":[0,8],"built":[],"bulletin":[1,5],"busi":[0,1,5,6,8,9,11],"c":14,"ca":[1,5],"cabinet":[0,5],"calcul":[0,1,2,5,6,8,9,11,13],"calendar":[1,5,6],"call":[1,5,6],"can":[0,1,2,5,6,9],"canada":[0,1,2,5,8,9,11],"canadian":[1,5,9,10],"canadianpayrol":5,"cannot":[0,1,2,5,6,9],"capit":[1,5,8],"care":6,"career":[5,9],"carefulli":9,"caregiv":[2,9],"carniv":6,"carpent":[],"carpentri":[1,5],"carri":[1,5],"carrier":[0,1,5],"carswel":[1,5],"case":[0,1,2,5,9],"cash":6,"casual":6,"categor":[1,5],"categori":6,"cbc":[0,5],"cch":[1,5],"cdnpayrol":5,"celebr":9,"central":[],"certain":[0,1,5,6],"certif":2,"certifi":2,"challeng":[1,5],"chanc":[1,5],"chang":[0,1,5],"channel":5,"chapter":[0,1,5,6],"charact":[],"characterist":[1,5],"charg":5,"charit":[0,5],"chariti":[0,1,5],"charter":[1,5],"check":9,"checklist":[],"chequ":[0,5,9],"chief":[1,5],"child":[2,6],"children":[2,6,9],"choic":14,"choos":[1,5,9],"circu":6,"circular":[1,5],"circumst":[0,5],"civil":[0,5],"claim":[2,9],"clarif":[1,5],"clarifi":6,"classif":[1,5],"classifi":[1,5,6],"clear":[6,8],"clearli":[0,1,5,9],"click":9,"client":[1,5],"clientel":8,"close":[0,5,9],"cnt":5,"code":[0,2,5],"collabor":5,"collect":[0,1,5,6,9],"colleg":[2,8],"com":5,"commenc":9,"commerc":[0,5],"commiss":[1,5,11],"commit":[1,5],"common":[0,1,2,5,6,9],"commonli":[1,5],"commun":[0,1,5],"compani":[0,1,5,9],"compens":[0,1,5,6,9,10,11],"compet":5,"complet":[1,5,6,9,11],"complex":[5,8],"compli":[0,5],"complianc":[0,1,6,8,9,10,11],"compliant":[0,1,5,9],"compon":[0,5,6,10],"comprehens":5,"compulsori":6,"comput":[0,5],"computer":11,"concept":14,"concern":[0,1,5],"conclud":[],"conclus":[1,5],"condit":[0,1,2,5,6],"conduct":5,"confid":8,"confidenti":[0,5,8],"configur":9,"confirm":[1,5,9],"conflict":[0,5],"connect":6,"conscienti":[0,5],"consecut":6,"consent":9,"consequ":5,"consid":[0,1,5,6],"consider":[1,5],"consist":[0,1,5,9],"consolid":[0,5],"constant":5,"constantli":[],"constitut":[0,5,6],"construct":[0,5],"consult":[1,5],"contact":9,"contain":[5,14],"content":[1,5,8],"context":[5,9],"continu":[0,1,5],"contract":[0,8,9,11],"contractor":[0,5],"contractu":[1,5],"contrast":[1,5],"contribut":[0,1,5,8,13],"contributor":6,"contributori":[6,12,13],"control":[0,5],"convers":[1,5],"coordin":[0,1,5],"copi":[1,5],"core":5,"corpor":[0,1,5],"correct":[9,14],"correctli":[1,5],"correspond":[0,5],"cost":[0,1,5,6,10],"costli":[],"could":[1,2,5],"countri":[0,5,6],"cours":[0,5,6,14],"court":[0,1,5],"cover":[0,1,5,6,9,14],"coverag":[0,1,5,6,9],"cpp":[1,5,6,8,9,13],"cpp2":8,"cpt1":[1,5],"cr":10,"cra":[0,1,5,6,9],"creat":[0,5,9],"creation":[0,5],"credit":[0,8,10],"crimin":[0,5],"criteria":[1,5,6],"critic":[5,6,9,10],"crown":[0,5],"crucial":0,"cultur":[],"current":5,"custom":[0,5],"cycl":[0,1,5,9],"d":[],"dai":[0,1,2,5,6,8],"daili":[],"data":[0,5,9],"databas":[0,5],"date":[1,2,5,9],"deadlin":[0,5],"deal":[0,5],"death":6,"debit":10,"decad":[],"decemb":2,"decid":[1,5],"decis":[0,1,5],"declar":[0,5,9],"dedic":5,"deduct":[0,1,2,5,6,9,10,13],"deem":[],"defici":5,"defin":[1,5,9],"definit":[1,5],"degre":[1,5,8],"deleg":[0,5],"deliv":[1,5],"deliver":[1,5],"deliveri":[1,5],"demand":[0,1,5],"demonstr":5,"dental":9,"depart":[0,1,5,9],"department":[0,5],"depend":[0,1,2,5,6,9],"deposit":[0,5,9],"describ":[5,6],"descript":12,"design":[1,5,6,8,10,14],"desir":[1,5],"detail":[0,5,6,9],"determin":[0,2,6,8,9],"develop":[0,1,2,5,6],"dictat":[0,5],"did":[1,5],"differ":[0,1,2,5,9],"differenti":5,"diploma":8,"direct":[0,1,5,9],"directli":[1,5,6],"disabl":[0,2,5,6,9],"disast":6,"disclos":9,"disclosur":9,"discreet":[0,5],"discrep":5,"discret":[1,5],"discuss":[0,1,5,6],"distinct":[0,1,5],"distinguish":[1,5],"distribut":10,"divers":8,"divid":5,"divis":[0,5],"do":[1,2,5,6,9],"document":[0,1,5,9,10],"doe":[1,2,5,9],"donat":[0,5],"done":[1,5],"doubl":9,"down":[],"download":[],"dr":10,"draw":[],"drawn":[1,5],"driver":9,"due":[0,1,5,6,9],"durat":9,"dure":[1,5,6],"duti":[0,1,5],"dynam":[],"e":[1,5,9],"each":[0,1,2,5,9,10],"earn":[1,5,6,8,9,12,13],"eas":8,"easili":[],"edit":9,"educ":[0,2,5,8],"edward":5,"effect":[0,1,5],"effici":[0,1,5],"effort":5,"ei":[1,5,6,9],"either":[0,1,5,6],"elect":6,"electron":[1,5,9],"element":[1,5],"elev":[0,5],"elig":[2,5,6,9],"elimin":0,"email":[0,5],"embrac":[0,5],"emotion":5,"emphasi":[1,5],"emploi":[0,1,5,6,12],"employ":[0,2,8,9,11,12],"employe":[0,2,6,8,10,11,12],"employeeemploy":[],"empow":8,"en":[1,5],"enabl":[1,5,6],"enact":[0,5],"encompass":5,"encount":8,"encourag":[0,5],"end":[0,1,2,5,9],"endors":[1,5],"enforc":5,"engag":[1,5,6],"enhanc":5,"enrol":[0,1,5,8],"ensur":[0,1,5,6,9,10],"enter":[0,1,2,5,8],"enterpris":6,"entertain":6,"entir":[1,5],"entiti":5,"entitl":[1,5,9],"entri":[0,5,8,9],"environ":[0,5],"equal":[1,5,6],"equat":10,"equip":[5,8],"equit":[0,5],"equiti":10,"equival":9,"errata":8,"error":[5,8,9,10],"esdc":[1,5],"especi":[1,5],"essenti":[1,5,6,8,9,10],"establish":[0,1,5,6,9],"estim":[0,2,5],"etc":[1,5],"ethic":[5,9],"evad":[],"evalu":[1,5,8],"evas":5,"even":[0,5,9],"event":6,"ever":[0,5],"everi":[0,1,2,5],"evid":[],"evolv":5,"examin":[1,5],"exampl":[0,1,5,8],"exce":5,"excel":[0,5],"except":[0,5],"excess":[],"exchang":[0,1,5,6],"exclud":6,"exclus":[0,5],"execut":[1,5],"exempt":[9,12],"exercis":[1,5,11],"exhibit":6,"exist":[0,1,5],"expect":[0,1,5],"expenditur":[0,5],"expens":[0,1,5,6,8,10],"experi":[],"expertis":[5,8],"expiri":9,"explain":[0,1,5,6],"explan":6,"explicit":[],"explor":[0,5],"exposit":6,"extend":[0,1,5],"extens":9,"extent":[1,5],"extern":[1,8],"extra":[5,9],"f":[1,5],"face":[5,6],"facebook":5,"facilit":[0,5],"fact":[1,5],"factor":[0,8],"factual":[0,5],"fail":5,"failur":5,"fair":[0,5,6],"fall":[0,1,5,6],"fals":[5,9],"famili":6,"familiar":[0,5],"februari":[1,5,9],"feder":[1,6,8,11],"fee":[0,1,2,5],"feed":[0,5],"ferri":[0,5],"field":[1,5,9],"fifti":[0,5],"file":[6,9],"fill":[2,9],"final":[1,5,9],"financ":[0,1,5],"financi":[0,5,6,10],"fine":[0,5],"firm":8,"first":[1,2,5,6],"fish":6,"five":[0,5,8],"fix":[0,1,5],"flat":[1,5],"flexibl":[1,5],"flour":[0,5],"flow":[0,5],"focus":[6,8],"folio":[1,5],"follow":[0,1,2,5,6,14],"foreign":[0,5,6],"foreseen":[],"forestri":6,"form":[1,2,5,6,8],"formal":[5,9],"format":[0,5],"forth":5,"foster":5,"found":[0,1,5,6],"foundat":8,"four":[1,5],"frame":[],"framework":5,"fraud":[0,5],"free":[1,5],"frequenc":9,"frequent":5,"fridai":[1,5],"from":[0,1,2,5,6,8,9,11],"fuel":[1,5],"fulfil":[1,5],"full":[0,1,2,5,6,9],"function":[0,8,9],"fund":[2,6],"fundament":5,"further":[1,5],"furthermor":[9,10],"g":[1,5,9],"gain":[1,5],"gap":5,"garnish":[0,1,5],"gather":9,"gener":[0,1,5,6,9,10],"give":[0,1,5],"given":[5,9],"gloria":9,"go":2,"goal":8,"good":[0,5],"gouv":5,"govern":[1,6,8,9],"government":[0,5],"grain":[0,5],"grandchild":2,"greater":[1,2,5],"gross":9,"group":[0,1,5,9],"grow":[1,5],"growth":5,"guarante":2,"guid":[1,5,6,8,9,11],"guidanc":[5,6],"guidelin":[1,5],"ha":[0,1,2,5,6,8],"had":[1,5],"hand":11,"handl":[0,1,5],"happi":[],"have":[0,1,2,5,6,9],"he":[1,5,8],"health":[0,5,6,9],"held":[1,5,9],"help":[1,5,6,8,9,14],"helper":[1,5],"her":[1,5],"here":2,"herself":[1,5],"hi":[1,5,8],"high":[1,5],"higher":[1,5],"highlight":8,"him":[1,5],"himself":[],"hire":[0,5,8,11],"histor":9,"hold":[1,5,9],"home":9,"horticultur":6,"hospit":[0,5],"hour":[0,5,6,9],"hourli":[1,5,11],"hous":9,"how":[0,1,5,6,9],"howev":[0,1,2,5,6],"hr":9,"html":[1,5],"http":[1,5],"human":[0,5,11],"hunt":6,"i":[0,1,2,5,6,9,10,14],"icon":9,"id":9,"identif":9,"identifi":[1,5,6,9,11],"ii":[0,5],"iii":[0,5],"ill":6,"illustr":6,"immedi":5,"immigr":5,"impact":[0,5,10],"impair":9,"implement":5,"implic":5,"import":[0,1,5,6,9],"importantli":[1,5],"impos":[0,5],"imposit":5,"includ":[0,1,2,5,6,9,10,11],"incom":[0,1,2,5,6,8,9,11],"incorpor":[0,5],"increas":[1,5],"incur":[1,5],"independ":5,"indetermin":[1,5],"index":8,"indic":[1,5,9],"indirectli":[],"individu":[0,1,5,6,11],"industri":[0,1,5],"infirm":[2,9],"influenc":[1,5],"info":9,"infolin":[1,5],"inform":[0,1,5,6,8],"ingrid":9,"initi":[0,1,2,5],"injur":6,"input":9,"inquiri":[0,5],"insight":8,"instanc":[0,5],"instead":[1,5,6],"institut":[0,2,5],"instruct":[1,5,9],"instrument":[1,5],"insur":[0,1,5,8,9,11],"integr":[1,5,9],"intend":[1,5],"intent":[1,5,9],"inter":[0,5],"interact":[0,5],"interconnect":5,"interest":[0,5],"intern":[1,8],"interperson":5,"interpret":[0,5],"interrupt":6,"intersect":11,"introduc":[0,5],"introduct":8,"invest":[5,6],"investig":5,"invoic":[0,1,5],"involv":[0,5,6,9,10],"irrelev":[],"is18":2,"island":5,"isn":[],"issu":[0,5,9],"issuanc":5,"item":9,"its":[0,1,5,6,8],"itself":[1,5],"jail":[],"januari":5,"job":[1,5,9],"johansson":9,"journal":[0,5,8],"judgment":5,"jurisdict":[0,1,5],"just":[0,5],"justic":[0,5],"keen":[0,5],"keep":[1,5,9],"kei":[1,5,9,10],"kept":[0,5],"know":[0,6,9,10],"knowledg":5,"known":6,"labor":[1,5],"labour":[0,1,5],"laframbois":9,"lai":[],"landscap":5,"larg":[0,1,5],"larger":[0,5],"last":[1,2,5],"later":[0,1,2,5,6],"law":[0,1,2,5,6,9],"lead":[5,10],"learn":[0,5,6,14],"leas":[1,5],"least":9,"leav":6,"ledger":[0,5],"legal":[0,1,5,6,9],"legisl":[1,6,8,9,11],"legislatur":[0,5],"length":[0,1,5],"less":[2,5,6],"let":[],"letter":9,"level":[0,1,5,6],"li":[1,5],"liabil":[5,9,10],"liabl":[1,5],"licenc":[0,5,9],"life":[0,5,6],"like":[1,5,9],"likelihood":[1,5],"limit":[1,5,9],"line":2,"link":9,"linkedin":5,"list":[0,1,5,6],"live":[2,6,9],"ll":9,"local":[0,5],"locat":[1,5,6],"log":6,"long":[5,6,8],"longer":[],"look":[1,5],"loss":[1,5],"loyalti":[1,5],"luc":9,"lumber":6,"lump":5,"m":9,"made":[0,1,5,6,9],"mai":[0,1,2,5,6,9],"mail":[1,5],"maimum":12,"main":[],"maintain":[0,1,5,6,9,10],"mainten":[1,5],"major":[],"make":[0,1,5,6,11],"manag":[5,8,10,11],"mandat":[5,6],"mandatori":[6,9],"mani":[0,1,5,6],"manner":[0,1,5],"manual":[1,5],"manufactur":[0,1,5],"marin":[0,5],"master":8,"masteri":5,"match":[6,9],"materi":[1,5,11,14],"mathemat":[0,5],"matter":[0,5,6],"maximum":[0,8,13],"me":[],"mean":[0,1,5,6],"meaning":9,"measur":5,"mechan":[],"media":5,"medium":[0,5],"meet":[0,1,5,11],"member":[0,1,5,6],"membership":[6,8],"memo":[0,1,5],"mental":9,"mere":[1,5],"merger":[1,5],"met":5,"method":[1,5],"meyer":9,"mid":5,"might":[],"mind":[],"mine":[0,1,5],"minim":5,"minimum":[0,5,9],"misclassif":5,"mitig":[1,5],"mode":0,"modif":5,"modul":9,"monei":[0,5],"monitor":5,"month":2,"monthli":[6,12],"more":[0,1,2,5,6,9],"moreov":[1,5],"morn":[1,5],"most":[0,1,5],"much":6,"multi":[0,5],"multipl":[0,1,5,6],"municip":[0,5],"must":[0,1,5,8,9],"name":[2,9],"nation":[0,5,8],"natur":[0,1,5,6],"navig":[0,5,9,11],"nearli":[],"necessari":[0,1,5,9],"need":[0,5,6,8,9],"neglect":5,"negoti":[0,1,5],"neither":0,"net":[0,2,5,8,9,11],"new":[0,1,5,6,8,9],"newborn":6,"newli":6,"newslett":5,"next":[1,5],"non":[0,5,6,11],"nor":[0,5],"normal":[1,5],"note":[0,5,6],"notif":[1,5],"npw":[0,5],"number":[0,1,2,5,9],"numer":5,"object":[1,6,8],"oblig":[0,1,5,6,11],"obnoard":8,"observ":[0,5],"obtain":[1,5,9],"occup":[0,1,5],"occur":[],"offer":[0,1,5,6,8,9],"offic":[0,1,5],"offici":[0,5,9],"often":[0,1,5,6,8],"old":[0,2,5],"older":2,"onboard":5,"onc":[1,5,9],"one":[0,1,2,5,6,9,14],"ongo":[1,5],"onli":[0,1,2,5,6,9],"onlin":[1,5,13],"ontario":5,"open":5,"oper":[0,1,5,6,8],"opportun":5,"option":[2,6],"order":[0,1,5,6],"organ":[0,1,5,6,10],"organiz":[0,5,9],"orient":5,"origin":[1,5,9],"other":[0,1,2,5,6,9,10],"out":[1,2,5,9],"outcom":[0,1,5],"outlin":[0,5,6,9],"output":0,"outset":[],"outsid":[1,5,9],"outsourc":[0,1,5],"over":[0,1,5],"overal":[1,5,9],"overclaim":9,"overhead":[1,5],"overse":[1,5],"oversight":[1,5],"overtim":[0,5],"overview":[],"ow":[2,5],"own":[1,5,6,8],"ownership":[1,5],"p":[1,5],"packag":9,"pai":[0,1,2,5,6,9,11],"paid":[0,1,5,6,9],"paint":[1,5],"painter":[],"parad":6,"parent":[2,9],"parliament":[0,5],"part":[0,1,2,5,9,10],"parti":[0,1,5],"partial":2,"particip":[0,1,5,6],"particular":[1,5],"particularli":[1,5],"partner":[2,5,6,9],"past":8,"payabl":[0,1,5,10],"payer":[1,2,5],"payment":[0,1,2,5,6,9,11],"payrol":[1,6,8,9,11,13],"peac":[0,5],"penalti":[0,5,9],"penitentiari":[0,5],"pension":[0,1,2,5,8,9,11],"peopl":[1,5,6],"per":2,"percent":[0,5,6],"percept":[0,5],"perform":[0,1,5,8],"period":[1,5,6,9,10],"perman":[1,5],"permit":[5,9],"perpetu":6,"person":[1,5,6,9],"personnel":[0,5],"perspect":[0,5],"phone":[1,5],"physic":9,"piec":[0,5],"pier":5,"pipeda":9,"pivot":[6,9],"place":[0,1,5],"placehold":[],"plai":[1,5,6,9],"plan":[0,1,2,5,8,9,11],"pleas":[1,5],"plu":2,"point":9,"polici":[0,5],"portal":5,"portion":6,"posit":[0,1,5,9],"possess":5,"possibl":[0,5],"possibli":9,"post":[0,1,5],"postal":[0,2,5],"potenti":[0,1,5],"poverti":6,"power":[0,5],"practic":[1,5,8,11],"practition":[0,1,5],"preced":5,"precis":5,"prefac":[],"prefer":9,"pregnanc":6,"premium":[0,1,5,6,9],"prepar":[0,1,5,9],"prescrib":[5,6],"presenc":[1,5],"present":[0,1,5],"pressur":[0,5],"prevail":[0,5],"prevent":[5,9],"previous":6,"price":[1,5],"primari":[0,1,5,6],"princ":5,"principl":[5,6],"print":[1,5],"prior":[1,5],"prison":[0,5],"privaci":[0,5,9],"privat":6,"proactiv":[0,1,5],"probat":9,"problem":[0,5],"proce":9,"procedur":[0,5,11],"process":[0,1,5,9,10,11],"produc":[0,1,5],"profession":[1,5,8],"profici":[0,5],"profil":9,"profit":5,"program":[0,1,5,6,9],"prohibit":5,"project":[1,5],"promot":[1,5],"proper":[1,5],"properli":[5,9],"properti":[0,5],"proprietari":9,"protect":[0,1,5,6,9],"prove":[],"provid":[0,1,5,6,9],"provinc":[0,1,5,6,9],"provinci":[1,8,11],"provis":[0,5,6],"public":[0,1,5],"publish":[1,5,6],"punctual":5,"purchas":[],"purpos":[0,1,5,6,9],"python":8,"qc":5,"qpp":[6,8],"qualif":6,"qualiti":[0,5],"quarterli":[],"quebec":[2,6,8,9],"question":8,"questionair":9,"quickli":[0,5],"quit":[],"qu\u00e9bec":[0,1,5,6,8,11],"radio":[0,5],"rais":0,"rang":5,"rapid":[],"rate":[1,5,8,9],"rather":[1,5],"rc4110":[1,5],"reach":6,"read":[0,5],"reader":8,"readi":9,"readili":9,"realiz":[1,5],"reason":[0,5],"recap":8,"receipt":[1,5,6],"receiv":[0,1,2,5],"recogn":[0,1,5],"recognit":9,"recommend":[1,5],"reconcil":[0,5],"reconcili":5,"record":[5,8,9,10,11],"recruit":[0,5],"recur":[1,5],"reduc":10,"reduct":9,"refer":[0,1,5,6,8,9],"reflect":[1,5,8,9,10],"refus":[1,5],"regard":[0,1,5],"regardless":[0,1,5],"regiment":[],"region":[5,8],"regist":[0,1,5,9],"regul":[1,8,10],"regular":[0,1,2,5,6,11],"regularli":6,"regulatio":5,"regulatori":[5,9],"reimburs":[1,5],"reinforc":14,"relat":[0,1,2,5,9,10,11],"relationship":[0,8],"relev":[1,5],"reli":5,"religi":6,"remain":[0,5,9],"remit":[0,1,5,6,9],"remitt":[0,5,6,9],"remot":9,"remuner":[0,1,5,6],"render":[],"rent":[],"rental":[1,5],"repair":[1,5],"repeal":5,"replac":[1,5,6],"report":[0,1,5,6,9,10],"repres":[0,1,5],"request":[0,1,5,9],"requir":[0,1,5,6,8],"rescu":6,"research":[0,5],"resembl":[1,5],"resid":[2,9],"residenti":9,"resourc":[0,1,5,11],"respect":[0,5],"respond":[0,5,9],"respons":[0,6,8,9,11],"restrict":9,"result":[0,1,5],"retail":[0,1,5],"retain":[1,5],"retir":[0,5,6,9],"retrait":6,"retroact":5,"return":[1,5],"revenu":[0,1,5,6,9,10],"revenuquebec":5,"review":8,"revis":5,"rganiz":[],"rich":8,"right":[0,1,2,5,9],"risk":[5,6,10],"robust":5,"roe":[5,6,9,11],"role":[0,1,5,6,9],"routin":[],"rq":[1,5,6,9],"rrsp":[0,5,9],"rule":[0,1,5],"run":10,"safeguard":[],"safeti":[0,5],"sage":9,"sage50":8,"salari":[0,1,5,9,11],"sale":[],"same":[1,2,5,6],"sampl":[1,5,8],"sanction":5,"satisfact":5,"satisfi":5,"save":[0,5,6,9],"sc":[1,5],"scale":[1,5],"scenario":[1,5,11],"schedul":[1,5],"school":9,"scientist":[],"scope":[0,5,9],"scrutin":[1,5],"scrutini":5,"second":13,"section":[1,2,5,6,9,14],"sector":[5,8],"secur":[1,2,5],"see":[],"seek":[5,6],"seizur":5,"select":[1,5,9],"self":[0,1,6,8,12],"selfassess":[],"selfemploi":[1,5],"semi":12,"send":[0,6,9],"sens":[0,1,5],"sensit":[0,5,9],"sent":[1,5],"sentenc":[],"separ":[0,1,5,9],"seri":[1,5,10],"seriou":[5,6],"serv":[0,1,5],"servant":0,"servic":[0,6,8,9],"set":[1,5,9],"setup":9,"seven":6,"sever":[5,9],"shape":5,"share":[0,1,2,5,9],"she":[1,5],"ship":[0,5],"should":[0,1,5,6,9],"show":[1,5],"side":[0,5],"sigma":10,"sign":9,"signal":[1,5],"signatur":9,"signifi":[1,5,9],"signific":[1,5,6,9],"significantli":5,"similar":[1,5,6],"similarli":[],"simultan":[1,5],"sin":9,"singl":9,"site":[1,5],"situat":[1,5],"size":[0,5],"skill":[5,6,8],"slip":[1,5,9],"small":[0,5],"smooth":5,"so":[2,5],"social":[1,2,5,6,9],"softwar":[0,1,5,11],"sole":[0,5],"solid":8,"solut":[0,5],"solv":[0,5],"some":[0,1,5],"sometim":[],"sooner":[],"sort":[],"sound":[0,5],"sourc":[0,1,2,5,9],"space":[1,5],"span":8,"special":[1,5,6],"specialist":5,"specif":[0,1,5,6,8,11],"specifi":[0,1,5],"spous":[2,6,9],"spreadsheet":[0,5],"staff":[0,1,5,9],"stage":[0,5],"stai":5,"stakehold":[1,8],"stand":8,"standard":[1,5,9,10,11],"start":9,"state":[1,5],"statement":[9,10],"statu":[1,5,9],"statut":[0,5,6],"statutori":[0,1,5,6,9],"step":[1,5,9],"still":9,"stipul":[1,5],"sto":[1,5],"stop":6,"store":[1,5,9],"strict":[5,9],"strictli":5,"strong":5,"structur":[0,1,5,6],"stub":9,"student":[2,11],"studi":[8,11],"subcontract":8,"subject":[1,5,6],"submiss":[1,5],"submit":[0,1,5,6],"subordin":[1,5],"subscrib":[1,5],"substanti":[1,5],"substitut":[1,5],"success":5,"successfulli":8,"suffer":[],"suffici":[1,5],"suggest":[1,5],"sum":5,"summar":9,"summari":8,"supervis":[1,5],"supervisor":[1,5,9],"supplement":2,"supplementari":6,"suppli":[1,5],"support":[0,1,2,5,6,9],"sure":9,"survei":[0,1,5],"surveyor":[],"survivor":[0,5,6],"swift":5,"sy":8,"system":[0,5,9,10],"systemat":[5,10],"t":0,"t1213":9,"t2201":2,"t4":[1,5,9],"t4001":6,"tab":9,"tabl":9,"tact":[0,5],"tailor":[],"take":[0,1,5,6],"taken":[1,5,6],"task":[0,1,5],"tax":[0,1,5,6,8,10,11],"taxabl":0,"taxat":[0,5],"taxpay":5,"td1":8,"teacher":6,"team":5,"technic":[1,5],"technologi":[0,5],"televis":[0,5],"templat":[],"temporari":6,"ten":[0,5],"tend":[5,6],"term":[0,1,5,6],"termin":[0,1,5,11],"terminologi":[0,5,8],"territori":[1,8],"test":14,"text":10,"than":[1,2,5,6,9],"thei":[0,1,5,6,10],"them":[1,5,9],"therebi":5,"therefor":[0,5,6],"thi":[0,1,2,5,6,8,9,11,14],"think":[1,5],"third":[0,1,5],"thirti":[0,5],"thorough":5,"those":[0,1,5,6],"three":[0,1,5,6,9],"through":[0,1,5,6,9,11],"throughout":[1,2,5,6],"thu":0,"ti":5,"time":[0,1,2,5,9],"timefram":[1,5,9],"timelin":[1,5,6],"titl":[],"togeth":[1,5,6],"tom":[1,5],"tool":5,"topic":[5,6],"total":[1,2,5,9,10],"tp":8,"track":[5,6],"trade":[0,1,5,6],"tradit":[1,5],"trail":5,"train":[1,5],"trait":5,"transact":[5,10],"transfer":[0,2,5,9],"transpar":5,"transport":[0,1,5],"trap":6,"travel":[1,5],"trigger":5,"true":[5,9,10],"truli":[1,5],"truncat":[],"trust":5,"trustworthi":[0,5],"tuition":[2,9],"turn":6,"twitter":5,"two":[0,1,2,5,6,9],"type":[0,6,8,9],"typic":[1,5,9],"u":10,"ultim":[1,5],"uncertainti":[1,5],"under":[0,1,2,5,6,9],"underscor":6,"understand":[0,1,5,14],"undertak":[0,5],"unemploi":6,"unforeseen":[1,5],"union":[0,1,5,8],"univers":2,"unless":[0,5],"unreimburs":[1,5],"unsur":[],"unus":2,"up":[1,5,9],"updat":[1,5],"upgrad":5,"uphold":5,"upon":[5,6],"upto":[1,5],"uranium":[0,1,5],"us":[0,1,2,5,6,9,11],"usag":[],"usual":[1,5,6,9],"util":[1,5],"v":8,"vacat":[0,5],"valid":[1,5,9],"valu":5,"vari":5,"variabl":8,"variat":5,"varieti":5,"variou":[0,5,10],"vehicl":6,"vendor":[0,1,5,9],"verbal":[0,1,5],"veri":[0,5],"verifi":[1,5,9],"vers":5,"version":9,"vest":5,"via":9,"view":5,"vigil":5,"visit":5,"vital":5,"void":9,"volum":[1,5],"voluntarili":[],"vow":6,"w":2,"wa":[1,5,6,9],"wage":[0,1,5,9,10],"wai":[1,5],"walk":9,"want":9,"we":[0,1,5,10],"websit":[1,5],"week":[0,5],"weekli":[1,5,12],"weigh":[1,5],"weight":[1,5],"well":[0,1,5,9],"were":[2,6],"what":[0,1,5,6,9],"when":[0,1,5,6,9],"where":[0,1,5,6],"wherea":[],"wherebi":[1,5],"whether":[0,1,5,6],"which":[0,1,5,6,9,10,14],"whichev":2,"while":[0,1,5,6,8],"who":[0,1,2,5,8],"wholesal":[0,5],"whom":[1,5],"whose":[0,2,5],"why":[1,5],"wide":[],"willing":[0,5],"window":9,"wish":[],"withdraw":[],"withheld":[0,1,5,6],"withhold":[1,5,6,9,10],"within":[0,1,5,6,9],"without":[1,5,9],"wizard":9,"word":[0,5],"work":[0,5,6,8,9],"worker":[0,1,5,6,11],"workforc":[0,5],"workplac":[5,6,9],"worksheet":2,"workspac":[1,5],"would":[0,1,5,6],"write":[1,5],"written":[0,1,5],"www":[1,5],"year":[0,1,2,5,6,8,9],"yearli":12,"yet":0,"you":[0,1,2,5,6,9],"your":[1,2,5,14]},"titles":["INTRODUCTION TO CANADIAN PAYROLL","EMPLOYEE vs. INDEPENDENT CONTRACTOR","TD1","ABOUT THE AUTHOR","<span class=\"section-number\">5. </span>CALCULATING NET EARNINGS","<span class=\"section-number\">1. </span>PAYROLL COMPLIANCE AND REGULATIONS","<span class=\"section-number\">2. </span>Canada Pension Plan","<span class=\"section-number\">12. </span>Errors and Errata","ABOUT THE AUTHOR","<span class=\"section-number\">6. </span>OBNOARDING EMPLOYEE","<span class=\"section-number\">7. </span>Payroll Accounting","<span class=\"section-number\">1. </span>PREFACE","<span class=\"section-number\">10. </span>RATES FOR 2025","<span class=\"section-number\">11. </span>REFERENCES","<span class=\"section-number\">8. </span>REVIEW QUESTIONS","<span class=\"section-number\">9. </span>TERMINOLOGY"],"titleterms":{"":[],"1015":9,"15":10,"2":[],"2025":[2,10,12],"3":9,"AND":5,"FOR":12,"THE":[3,8],"TO":0,"The":[1,5],"To":[],"about":[3,8],"account":10,"accrual":[],"administr":[],"agreement":9,"allow":4,"allowancesm":[],"annual":[],"ar":[],"assess":5,"assist":1,"author":[3,8,9],"behaviour":0,"benefit":[4,9],"calcul":4,"canada":[6,12],"canadian":0,"commiss":[],"compens":[],"complianc":5,"confidenti":9,"content":[0,9],"contract":[1,5],"contractor":1,"contribut":[6,12],"control":1,"cours":[],"cpp":12,"cpp2":12,"credit":[2,9],"deduct":[],"definit":0,"detail":[],"determin":[1,5],"earn":[4,15],"employ":[1,4,5,6],"employe":[1,5,9,14],"enrol":9,"enter":9,"entri":10,"equip":1,"errata":7,"error":7,"ethic":0,"evalu":9,"exampl":9,"exercis":9,"expens":4,"extern":[0,5],"factor":[1,5],"feder":[0,5,9],"financi":1,"form":9,"framework":[],"function":5,"glossari":8,"govern":[0,5],"highlight":9,"hire":[1,9],"incom":4,"independ":1,"inform":[9,14],"insur":[6,15],"intern":[0,5,9],"introduct":[0,5],"invest":1,"journal":10,"knowledg":0,"learn":[],"legal":[],"legisl":[0,5],"manag":[0,1],"mar":10,"materi":[],"maximum":12,"membership":9,"must":6,"net":4,"new":14,"object":[0,5],"obnoard":9,"onboard":9,"opportun":1,"other":[],"outcom":[],"overview":[],"pai":[],"payrol":[0,5,10],"pension":[6,12,15],"perdon":[],"period":[],"person":[0,2],"plan":[6,12],"prefac":11,"profession":0,"profit":1,"provinci":[0,5,9],"qpp":12,"quebec":12,"question":[0,1,5,9,14],"qu\u00e9bec":9,"rate":12,"recap":10,"recommend":[],"record":6,"refer":13,"regul":[0,5],"relationship":[1,5],"requir":9,"respons":[1,5],"return":2,"review":[0,1,5,9,14],"risk":1,"sage50":9,"salari":[],"sampl":9,"self":5,"servic":[1,5],"set":[],"skill":0,"specifi":[],"stakehold":[0,5],"standard":0,"structur":[],"subcontract":[1,5],"summari":[1,5],"tabl":[],"tax":[2,9],"td1":[2,9],"technic":0,"terminologi":15,"territori":[0,5,9],"titl":[],"tool":1,"tp":9,"type":[1,5],"union":9,"up":[],"v":[0,1,9],"what":[],"who":6,"work":1,"wsib":[]}}) |