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1612 lines
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Payroll Administration Fall 2025 documentation
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Payroll Administration
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<p class="subtitle-cover">
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Version 2025-06
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Table of Contents
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<span class="caption-text">
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Table of Contents:
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<ul>
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<li class="toctree-l1">
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<a class="reference internal" href="#preface">
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1. PREFACE
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</a>
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<ul>
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<li class="toctree-l2">
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<a class="reference internal" href="#learning-outcomes">
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1.1. Learning Outcomes
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</a>
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</li>
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<li class="toctree-l2">
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<a class="reference internal" href="#recommended-course-material">
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1.2. Recommended Course Material
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</a>
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</li>
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<li class="toctree-l2">
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<a class="reference internal" href="#material-structure-overview">
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1.3. Material Structure Overview
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</a>
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</li>
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</ul>
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</li>
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<li class="toctree-l1">
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<a class="reference internal" href="#introduction">
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2. INTRODUCTION
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</a>
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<ul>
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<li class="toctree-l2">
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<a class="reference internal" href="#outcomes">
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2.1. Outcomes
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</a>
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</li>
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</ul>
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</li>
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<li class="toctree-l1">
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<a class="reference internal" href="#payroll-accounting">
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3. Payroll Accounting
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</a>
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<ul>
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<li class="toctree-l2">
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<a class="reference internal" href="#journal-entries">
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3.1. Journal Entries
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</a>
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</li>
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</ul>
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</li>
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<li class="toctree-l1">
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<a class="reference internal" href="#review-questions">
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4. REVIEW QUESTIONS
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</a>
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<ul>
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<li class="toctree-l2">
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<a class="reference internal" href="#new-employee-information">
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4.1. New Employee Information
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</a>
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</li>
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</ul>
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</li>
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<li class="toctree-l1">
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<a class="reference internal" href="#obnoarding-employee">
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5. OBNOARDING EMPLOYEE
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</a>
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<ul>
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<li class="toctree-l2">
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<a class="reference internal" href="#employment-standards-requirements">
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5.1. Employment Standards Requirements
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</a>
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</li>
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<li class="toctree-l2">
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<a class="reference internal" href="#internal-forms">
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5.2. Internal Forms
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</a>
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</li>
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<li class="toctree-l2">
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<a class="reference internal" href="#required-federal-and-provincial-territorial-forms">
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5.3. Required Federal and Provincial/Territorial Forms
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</a>
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</li>
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<li class="toctree-l2">
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<a class="reference internal" href="#content-review-highlights">
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5.4. Content Review Highlights
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</a>
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</li>
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<li class="toctree-l2">
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<a class="reference internal" href="#review-questions-sample">
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5.5. Review Questions (Sample)
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</a>
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</li>
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<li class="toctree-l2">
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<a class="reference internal" href="#example-evaluations">
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5.6. Example Evaluations
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</a>
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</li>
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</ul>
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</li>
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<li class="toctree-l1">
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<a class="reference internal" href="#rates-for-2025">
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6. RATES FOR 2025
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</a>
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<ul>
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<li class="toctree-l2">
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<a class="reference internal" href="#canada-quebec-pension-plan-cpp-qpp">
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6.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)
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</a>
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</li>
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<li class="toctree-l2">
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<a class="reference internal" href="#cpp2-contribution-rates-maximums">
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6.2. CPP2 CONTRIBUTION RATES MAXIMUMS
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</a>
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</li>
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<li class="toctree-l2">
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<a class="reference internal" href="#references">
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6.3. References
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</a>
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</li>
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</ul>
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</li>
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<li class="toctree-l1">
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<a class="reference internal" href="#references">
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7. REFERENCES
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</a>
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</li>
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<li class="toctree-l1">
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<a class="reference internal" href="#errors-and-errata">
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8. Errors and Errata
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</a>
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</li>
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<li class="toctree-l1">
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<a class="reference internal" href="#title">
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9. TITLE #
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</a>
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<ul>
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<li class="toctree-l2">
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<a class="reference internal" href="#title">
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9.1. TITLE =
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</a>
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</li>
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</ul>
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</li>
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</ul>
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</div>
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</div>
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</div>
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<div class="document">
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<div class="documentwrapper">
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<div class="bodywrapper">
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<div class="body" role="main">
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<section id="about-the-author">
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<h1>
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ABOUT THE AUTHOR
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<a class="headerlink" href="#about-the-author" title="Link to this heading">
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¶
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</a>
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</h1>
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<p>
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Alexander Bobkov (Alex) is the author of this comprehensive and practical study guide for Payroll Administration,
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drawing on nearly two decades of hands-on experience in the accounting field. From 2005 to 2022, Alexander successfully
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operated his own accounting firm, offering bookkeeping, accounting, and payroll services to a diverse clientele in the National Capital Regions.
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With a rich educational background that spans from a college diploma to a Master’s degree in Business, he brings both academic insight
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and practical expertise to his work. For the past five years, Alexander has focused specifically on the payroll sector. This study guide reflects
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his long-standing goal: to help professional bookkeepers and business managers to build a solid foundation in payroll administration while easing
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the anxiety often associated with its complexity. Designed to be clear, practical, and empowering, the guide equips readers with the skills needed
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to confidently perform essential payroll functions encountered in day-to-day operations.
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</p>
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<div class="toctree-wrapper compound">
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<span id="document-preface">
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</span>
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<section id="preface">
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<h2>
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PREFACE
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<a class="headerlink" href="#preface" title="Link to this heading">
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¶
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</a>
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</h2>
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<p>
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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.
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</p>
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<p>
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Students will learn how to:
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</p>
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<ul class="simple">
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<li>
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<p>
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Accurately calculate net pay for salaried, hourly, commissioned, and contract employees.
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</p>
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</li>
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<li>
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<p>
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Identify and meet payroll-related obligations for businesses.
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</p>
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</li>
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<li>
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<p>
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Navigate the administrative aspects of human resource management that intersect with payroll responsibilities.
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</p>
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</li>
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<li>
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<p>
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Apply payroll procedures using computerized payroll software through practical, hands-on exercises.
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</p>
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</li>
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<li>
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<p>
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Payroll’s responsibilities from hiring through to termination.
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</p>
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</li>
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<li>
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<p>
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Payroll compliance legislation in practical scenarios.
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</p>
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</li>
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<li>
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<p>
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Individual pay calculation process.
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</p>
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</li>
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</ul>
|
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<section id="learning-outcomes">
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<h3>
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Learning Outcomes
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<a class="headerlink" href="#learning-outcomes" title="Link to this heading">
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|
¶
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</a>
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</h3>
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<p>
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The material of this study guide aim to make students to be be able to:
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</p>
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<ul class="simple">
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<li>
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<p>
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Calculate regular individual pay
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</p>
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</li>
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<li>
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<p>
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Calculate non-regular individual pay
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</p>
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</li>
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<li>
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<p>
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Calculate termination payments
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</p>
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</li>
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<li>
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<p>
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Complete a Record of Employment (ROE)
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</p>
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</li>
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<li>
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<p>
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Apply federal and provincial legislation to payroll, including:
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- The Canada Pension Plan Act
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- The Employment Insurance Act
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- The Income Tax Act
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- Employment Standards legislation
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- Workers’ Compensation Acts
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- Québec-specific legislation
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</p>
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</li>
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</ul>
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</section>
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<section id="recommended-course-material">
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<h3>
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Recommended Course Material
|
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<a class="headerlink" href="#recommended-course-material" title="Link to this heading">
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|
¶
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</a>
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</h3>
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</section>
|
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<section id="material-structure-overview">
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<h3>
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|
Material Structure Overview
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<a class="headerlink" href="#material-structure-overview" title="Link to this heading">
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¶
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|
</a>
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</h3>
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<ol class="arabic simple">
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<li>
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<p>
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|
Introduction to Canadian Payroll
|
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</p>
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</li>
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<li>
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<p>
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Labour and Employment Standards
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</p>
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</li>
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<li>
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<p>
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Accounting for Payroll
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</p>
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</li>
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<li>
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<p>
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Calculating Gross Pay
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</p>
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</li>
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<li>
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<p>
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Pensionable, Insurable, and Taxable Earnings
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</p>
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</li>
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<li>
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<p>
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Calculating Net Pay
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</p>
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</li>
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<li>
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<p>
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Calculating Employer’s Source Deduction Remittances
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</p>
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</li>
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<li>
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<p>
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Termination of Employment:
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</p>
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<ul class="simple">
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<li>
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<p>
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|
Record of Employment (ROE)
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</p>
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</li>
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<li>
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<p>
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Termination Payments
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</p>
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</li>
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<li>
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<p>
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Retirement Pay
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</p>
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</li>
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</ul>
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</li>
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</ol>
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<p>
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In other words, the material covers the foundational knowledge and technical skills needed to confidently perform payroll tasks in a variety of employment settings.
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</p>
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</section>
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</section>
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<span id="document-introduction">
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</span>
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<section id="introduction">
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<h2>
|
|
INTRODUCTION
|
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<a class="headerlink" href="#introduction" title="Link to this heading">
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¶
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</a>
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</h2>
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<section id="outcomes">
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<h3>
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Outcomes
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<a class="headerlink" href="#outcomes" title="Link to this heading">
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¶
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</a>
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</h3>
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<p>
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Applying federal and provincial payroll legislation, regulations, and policies to ensure compliance with the legal framework governing payroll in Canada.
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</p>
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<blockquote>
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<div>
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<ul class="simple">
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<li>
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<p>
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|
CPP/QPP
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</p>
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</li>
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<li>
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<p>
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|
EI
|
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</p>
|
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</li>
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<li>
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<p>
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|
Income Tax (Federal, ON and QC)
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</p>
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</li>
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</ul>
|
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</div>
|
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</blockquote>
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<p>
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Calculating regular individual pay
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</p>
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<p>
|
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Calculating non-regular individual pay
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</p>
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<p>
|
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Calculating termination pay
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</p>
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<p>
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Completing a Record of Employment (ROE)
|
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</p>
|
|
<section id="payroll-legal-framework">
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<h4>
|
|
Payroll Legal Framework
|
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<a class="headerlink" href="#payroll-legal-framework" title="Link to this heading">
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|
¶
|
|
</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-payroll_accounting">
|
|
</span>
|
|
<section id="payroll-accounting">
|
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<h2>
|
|
Payroll Accounting
|
|
<a class="headerlink" href="#payroll-accounting" title="Link to this heading">
|
|
¶
|
|
</a>
|
|
</h2>
|
|
<section id="journal-entries">
|
|
<h3>
|
|
Journal Entries
|
|
<a class="headerlink" href="#journal-entries" title="Link to this heading">
|
|
¶
|
|
</a>
|
|
</h3>
|
|
<section id="accounting-recap">
|
|
<h4>
|
|
Accounting Recap
|
|
<a class="headerlink" href="#accounting-recap" title="Link to this heading">
|
|
¶
|
|
</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"/>
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|
</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">
|
|
¶
|
|
</a>
|
|
</span>
|
|
<img alt="Assets = Liabilities + Equity" src="_images/math/f8b2faa121474b0dd0e28fef8ac413a56b6313b2.png"/>
|
|
</p>
|
|
</div>
|
|
<p>
|
|
Furthermore, we know that:
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</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’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">
|
|
¶
|
|
</a>
|
|
</h4>
|
|
<p>
|
|
Journal entries are a key part of payroll accounting, as they document the financial impact of payroll transactions on the organization’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’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">
|
|
¶
|
|
</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">
|
|
¶
|
|
</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-onboarding_employee">
|
|
</span>
|
|
<section id="obnoarding-employee">
|
|
<h2>
|
|
OBNOARDING EMPLOYEE
|
|
<a class="headerlink" href="#obnoarding-employee" title="Link to this heading">
|
|
¶
|
|
</a>
|
|
</h2>
|
|
<section id="employment-standards-requirements">
|
|
<h3>
|
|
Employment Standards Requirements
|
|
<a class="headerlink" href="#employment-standards-requirements" title="Link to this heading">
|
|
¶
|
|
</a>
|
|
</h3>
|
|
<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>
|
|
<section id="internal-forms">
|
|
<h3>
|
|
Internal Forms
|
|
<a class="headerlink" href="#internal-forms" title="Link to this heading">
|
|
¶
|
|
</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">
|
|
¶
|
|
</a>
|
|
</h4>
|
|
<p>
|
|
This internal document includes:
|
|
</p>
|
|
<ul class="simple">
|
|
<li>
|
|
<p>
|
|
New employee’s basic info
|
|
</p>
|
|
</li>
|
|
<li>
|
|
<p>
|
|
Start date, department, salary
|
|
</p>
|
|
</li>
|
|
<li>
|
|
<p>
|
|
Probation details
|
|
</p>
|
|
</li>
|
|
<li>
|
|
<p>
|
|
Hiring authority’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">
|
|
¶
|
|
</a>
|
|
</h4>
|
|
<p>
|
|
For unionized workplaces:
|
|
</p>
|
|
<ul class="simple">
|
|
<li>
|
|
<p>
|
|
Union dues are deducted
|
|
</p>
|
|
</li>
|
|
<li>
|
|
<p>
|
|
Employees sign 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">
|
|
¶
|
|
</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">
|
|
¶
|
|
</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">
|
|
¶
|
|
</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>
|
|
Québec employees: also TP-1015.3-V
|
|
</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">
|
|
¶
|
|
</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>
|
|
Québec 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 – Québec)
|
|
<a class="headerlink" href="#tax-credits-tp-1015-3-v-quebec" title="Link to this heading">
|
|
¶
|
|
</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="content-review-highlights">
|
|
<h3>
|
|
Content Review Highlights
|
|
<a class="headerlink" href="#content-review-highlights" title="Link to this heading">
|
|
¶
|
|
</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">
|
|
¶
|
|
</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 “9”?
|
|
</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">
|
|
¶
|
|
</a>
|
|
</h3>
|
|
<p>
|
|
<strong>
|
|
Gloria Meyer (Alberta):
|
|
</strong>
|
|
- Claimed: Basic, eligible dependant, transferred tuition
|
|
- Appears accurate
|
|
</p>
|
|
<p>
|
|
<strong>
|
|
Luc Laframboise (Québec):
|
|
</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 – only one is eligible
|
|
- Needs correction on federal and AB TD1 forms
|
|
</p>
|
|
</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">
|
|
¶
|
|
</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">
|
|
¶
|
|
</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">
|
|
¶
|
|
</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">
|
|
¶
|
|
</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">
|
|
¶
|
|
</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">
|
|
¶
|
|
</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">
|
|
¶
|
|
</a>
|
|
</h2>
|
|
</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">
|
|
¶
|
|
</a>
|
|
</h2>
|
|
</section>
|
|
<span id="document-syntax">
|
|
</span>
|
|
<section id="title">
|
|
<h2>
|
|
TITLE #
|
|
<a class="headerlink" href="#title" title="Link to this heading">
|
|
¶
|
|
</a>
|
|
</h2>
|
|
<section id="id1">
|
|
<h3>
|
|
TITLE =
|
|
<a class="headerlink" href="#id1" title="Link to this heading">
|
|
¶
|
|
</a>
|
|
</h3>
|
|
</section>
|
|
</section>
|
|
</div>
|
|
<section id="glossary">
|
|
<h2>
|
|
Glossary
|
|
<a class="headerlink" href="#glossary" title="Link to this heading">
|
|
¶
|
|
</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">
|
|
¶
|
|
</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>
|
|
© Copyright 2025.
|
|
</p>
|
|
<p>
|
|
Created using
|
|
<a href="http://sphinx-doc.org/">
|
|
Sphinx
|
|
</a>
|
|
8.2.3.
|
|
</p>
|
|
</div>
|
|
</div>
|
|
</article>
|
|
</body>
|
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</html>
|