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AN INTRODUCTION TO
PAYROLL ADMINISTRATION
Alan W. Dryden
CPA, CGA, ACIS, MBA, PCP
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Introduction to Payroll Administration
Third Edition
Copyright © 2019, 2016 by McGraw-Hill Education LLC. All rights reserved. No part of this publication may be reproduced
or transmitted in any form or by any means, or stored in a database or retrieval system, without the prior written permission
of McGraw-Hill Ryerson Limited, or in the case of photocopying or other reprographic copying, a license from The Canadian
Copyright Licensing Agency (Access Copyright). For an Access Copyright license, visit www.accesscopyright.ca or call toll
free to 1-800-893-5777.
The Internet addresses listed in the text were accurate at the time of publication. The inclusion of a Web site does not indicate
an endorsement by the authors or McGraw-Hill Ryerson, and McGraw-Hill Ryerson does not guarantee the accuracy of the
information presented at these sites.
ISBN-13: 978-1-25-965472-5
ISBN-10: 1-25-965472-9
1 2 3 4 5 6 7 8 9 10 WEB 23 22 21 20 19
Care has been taken to trace ownership of copyright material contained in this text; however, the publisher will welcome any
information that enables them to rectify any reference or credit for subsequent editions.
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Author Biography
Alan Dryden, CPA, CGA, MBA, ACIS, PCP is a dynamic professor
teaching business, accounting, human resource and payroll related
courses at post-secondary schools in the Toronto area.
His academic qualifications are demonstrated through the attain-
ment of professional designations in accounting, payroll and
administration. These are complemented with a Master of Business
Administration degree from the University of Western Ontario.
Prior to transitioning to full time teaching, Alan spent many years
in industry in accounting and general management positions. This
included being a successful entrepreneur. Throughout his career he
was responsible for payroll administration either directly or by man-
aging payroll staff in Canada, the United States and Mexico.
Currently Alan is a member of the Chartered Professional Accoun-
tants’ Association, Institute of Chartered Secretaries, and Canadian
Payroll Association where he participates in the National Education Council.
Alan teaches at Centennial, Durham, Humber and Seneca Colleges and may be contacted at: intro2can-
payadmin@bell.net
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Summary of Contents
Preface x
Acknowledgements xiv
Chapter 1 Introduction to Canadian Payroll 1
Chapter 2 Labour and Employment Standards 10
Chapter 3 Calculation of Gross Earnings 24
Chapter 4 Pensionable, Insurable and Taxable Earnings 37
Chapter 5 Non-Statutory Withholdings from Payroll 58
Chapter 6 Calculation of Net Pay 65
Chapter 7 Employer Payroll Taxes and Premiums 74
Chapter 8 Accounting for Payroll 83
Chapter 9 Payroll Information Systems 92
Chapter 10 Payroll Remittances 108
Chapter 11 Termination of Employment 116
Chapter 12 Year-end Payroll Reporting 125
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Contents
Preface x
Acknowledgements xiv
Chapter 1 Introduction to Canadian Payroll 1
Introduction 2
Employment or Contractor Determinations 2
Employment or Contractor Outside of Quebec 2
Employment or Contractor in Quebec 5
Social Insurance Number 5
Employment Legislation Jurisdiction 5
Stakeholders 6
Review Questions 7
Suggested Exercises 7
Assessment Questions 8
Chapter 2 Labour and Employment Standards 10
Introduction 11
Minimum Wage Rates 11
Overtime 14
Hours of Work 14
Holiday Pay 15
Vacation Pay 16
Termination Pay 17
Timing of Payroll Payments 17
Statement of Earnings 17
Leaves of Absence 18
Employer Policies 20
Collective Bargaining 20
Employment Standard Information Sources 20
Review Questions 21
Suggested Exercises 22
Assessment Questions 22
Chapter 3 Calculation of Gross Earnings 24
Introduction 25
Pay Cycle 25
Wages 25
Salary 27
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vi Contents
Allowances 27
Benefits 28
Other Types of Earnings 30
Summary 30
Examples 30
Example A 30
Example B 31
Quebec 32
Taxable Benefit Table 32
Review Questions 35
Suggested Exercises 35
Assessment Questions 35
Chapter 4 Pensionable, Insurable and Taxable Earnings 37
Introduction 38
Canada Pension Plan 38
Employment Insurance 41
Income Taxes 41
Manual Calculations 47
Canada Revenue Agency Tables 47
CRA Tables in Software 52
Summary 52
Review Questions 55
Suggested Exercises 55
Assessment Questions 56
Chapter 5 Non-Statutory Withholdings from Payroll 58
Introduction 59
Legal Orders 59
Employer Compulsory Withholdings 60
Employer-Optional Deductions 61
Summary 62
Review Questions 62
Suggested Exercises 62
Assessment Questions 63
Chapter 6 Calculation of Net Pay 65
Introduction 66
Basic Model 66
Steps in Pay Cycle Process 67
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Contents vii
1. Information Gathering 67
2. Taxable Benefits 67
3. Gross Earnings 68
4. Pensionable Earnings 68
5. Insurable Earnings 68
6. Canada Pension Contribution 68
7. Employment Insurance Premium 69
8. Gross Taxable Earnings 69
9. Net Taxable Earnings 69
10. Federal Income Tax and 69
11. Provincial Income Tax 69
12. Total Deductions 69
13. Net Pay 69
Example 70
Summary 71
Review Questions 71
Suggested Exercises 72
Assessment Questions 72
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viii Contents
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Contents ix
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Preface
Introduction
Payroll is a very important part of the Canadian economy with remittances from employers for Canada
Pension Plan contributions, Employment Insurance premiums, and federal provincial income taxes com-
bining to be the single largest source of funding for the government. In addition to payroll taxation, there
is also a significant flow of funds from employers to provide for pensions, group insurance premiums,
union dues, payments to courts, and many other payees of amounts related to payroll.
From the employer viewpoint, payroll is usually the largest or second largest pool of cost for the
employer’s organization. Therefore, the accurate processing of payroll is very important to ensure that
only approved amounts are paid to employees, and completed accurately and on time. The proper pro-
cessing of payrolls provides for cost control, as well as ensuring that contractual obligations are met
with employees and third parties. Employers also want to ensure that the payroll activities comply with
all government agencies and contracts to prevent the added costs that may result from fines, interest, or
other penalties for non-compliance with laws or contracts.
Payroll administrators need to have a thorough understanding of how the Canada Revenue Agency and
Service Canada requirements impact all employers in the country. In addition to providing knowledge
and basic competency in applying these national standards the text also provides insight into provincial
and territorial payroll compliance aspects for matters such as employment standards, employer health
taxes, and workers’ compensation insurance. Employees in the province of Quebec are covered by the
Quebec Pension Plan rather than Canada Pension Plan and the Employment Insurance program is split
with parental leaves covered by the Quebec Parental Insurance Plan. The differences in administration
for these programs, and other Quebec administrative requirements are introduced in this textbook.
This approach results in an introductory textbook that covers the key administrative requirements in
all jurisdictions of the country.
All tax rates, tables, and examples used throughout the text are presented using the most up to date
calendar year information.
Audience
This text is appropriate for use in a wide variety of academic programs, including accounting, book-
keeping, entrepreneurship, human resource and small business management. All of these disciplines
require knowledge of payroll processing in the workplace.
Educators will find that this text material is appropriate in a variety of certificate, diploma, post-
diploma, and degree programs in both public and private schools.
Chapter-By-Chapter Overview
An absolute key requirement for payroll administrators is to ensure that payment to employees are
compliant with all government laws and regulations as well as meeting contractual obligations with
workers, unions, benefit providers and any other stakeholders to the process. Over the last year we have
seen substantial changes implemented by the federal and many provincial governments which impact
payroll administration directly. These changes are also very important to Human Resource profession-
als, Accountants and Bookkeepers. Therefore, the focus on the enhancements to the Third Canadian
Edition is to provide key information, examples and updated references for the administrator to be able
to research future changes.
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Preface xi
The content of the text is structured to support a typical semester course load with twelve chapters
focusing on the spectrum of payroll administrative matters.
Chapter One
Updated explanation is provided outlining the concepts that the Canada Revenue Agency uses to deter-
mine whether an employee should be treated as an employee or independent contractor. This fundamen-
tal analysis is important to understand the obligations of the payer in regards to Canada Pension Plan,
Employment Insurance and income tax deductions, and payment of Workers’ Compensation premiums.
Chapter Two
Employment standards are continually updated by governments and are the focus of this chapter.
Minimum wages rates have been updated to current standards including detail information for Ontario,
British Columbia and Quebec. There are also several updated to employment standards for Leaves of
Absences such as compassionate care and parental leaves.
Chapter Three
One of the more complex calculations in payroll is the value of taxable benefits to be used in computing
the correct Canada Pension Plan and Income Tax deductions. The use of the Automobile Benefits Online
Calculator has been updated to reflect the 2019 version of this Canada Revenue Agency online tool.
Chapter Four
This chapter has been updated to reflect the changes to Canada Pension Plan, Quebec Pension Plan,
Employment Insurance, Quebec Parental Insurance Plan as well as income tax rate changes. All exam-
ples and exhibits have been updated for 2019 rates and calculations.
Chapter Five
All examples have been updated for 2019 dates and rates.
Chapter Six
This chapter demonstrates the detailed steps required to calculate an employee’s net pay so all steps have
been updated to demonstrate 2019 calculations of statutory deductions.
Chapter Seven
Legislated rate changes not only impact an employee’s deductions and therefore net pay, but also impact
costs to employers. This edition has been updated to 2019 rates to show the employer’s cost calculations
for Canada Pension Plan, Quebec Pension Plan, Employment Insurance, Quebec Parental Insurance,
Workers Compensation premiums and provincial taxes for health care.
Chapter Eight
All examples have been updated for 2019 dates and rates.
Chapter Nine
This chapter has been updated with more current examples of “screen shots” and reports using
payroll software.
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xii Preface
Pedagogy Overview
The text is designed to provide discussion and examples that will allow students to become familiar with
the concepts as well as develop basic skill in calculations. Since the legislation related to payroll admin-
istration is continuously changing, this text includes important research links to government agency sites
that provide research opportunities for students as well as ongoing resource references to keep up with
these ever-changing regulations
The text has been organized to provide examples and demonstration throughout the chapters, as well
as include the following end of chapter materials:
• Review Questions focused on the concepts of the chapter.
• Suggested Exercises for individual or class exploration of the chapter material.
• Assessment Questions to provide reinforcement of the detailed learning elements of the chapter.
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Acknowledgments
The author would like to thank his family for their wonderful support and also thank Jackie Bathe of
Durham College, and Jim McVittie of Centennial College for their inspiration and encouragement.
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CHAPTER 1
© Ingram Publishing.
Learning Objectives:
After reading this chapter, you should be able to
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Introduction
Almost all Canadians have experience with payroll administration as employees. However, most are
focused on receiving their cheque and annual T4 on time and accurate in detail. Occasionally if they have
questions there is an expectation that their employer will provide full and complete explanation. Employees
will also expect that the employer is always acting within “the law.”
Preparation of accurate and timely payroll cheques and T4 slips will be the responsibility of someone
in the employer’s organization, whether a full-time payroll administrator, an office manager, accountant,
human resources person or the owner of the business. Whatever the title or position, the payroll adminis-
trator must have knowledge beyond just multiplying hours by dollars and completing cheques. They are
relied on by the employees, business owners and government to “get it right,” every time.
This text is not intended to provide a complete resource for all of the intricacies of payroll processing.
It is intended to provide a general overview of payroll practices and legislative compliance to those who
need an understanding of the broad responsibilities of payroll administrators. This includes:
• Business owners
• Managers and supervisors
• Accountants
• Human resources professionals
• Employees
Payroll costs are often a significant, if not the single largest operating cost of many organizations;
therefore, the efficient and effective administration of the process is very important from a cost viewpoint.
Management need to rely on the payroll administrator to ensure that employees are not overpaid and that
all legislative compliance requirements are met to avoid interest penalties and fines.
The payroll administrator is also responsible to ensure that contractual obligations with employees,
employee benefit providers and other third parties such as unions and charitable organizations are met.
Before there is an exploration of payroll processes and procedures there is a need to address three
basic questions:
• Is a worker for the organization an employee or are they providing a contracted service?
• If the worker is an employee, then does federal or provincial jurisdiction apply to the employer?
• Who are all stakeholders in the process and what are their needs?
Determining whether the provider of a service is an employee or a contractor has one process outside of
Quebec and another for Quebec.
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late payment? Probably not, but the payroll administrator needs to know and communicate the rules to the
boss and any other managers in the organization.
Although it may sound like a simple task to determine if there is an employee/employer relationship,
the contract between the parties must be analyzed to ensure that the employer complies with the definition
of employee used by the Canada Revenue Agency (CRA). If an employer/employee relationship sub-
stantially exists, then the employer is obligated to withhold Canada Pension contributions, Employment
Insurance premiums and Income Tax from the employee’s pay and remit these amounts along with
employer contributions and premiums.
Failure to withhold and remit to the CRA can result in penalties including interest being assessed to the
employer. In addition, there may be premiums due to provincial agencies for Workers’ Compensation
insurance and health taxes that are calculated on payroll amounts. If an employer incorrectly believes that
a worker is self-employed then the employer will also be subject to these premiums, taxes and penalties
if audited by the provincial authorities.
To determine whether a worker is an employee or is self-employed, the CRA looks at the substance of
the relationship rather than accept a definition in an agreement between the parties. Therefore, determi-
nation at the start of a contract must be made, and if the individual is an employee there is a need to follow
payroll processes with the appropriate withholdings from payment.
The first step in determination is to understand whether the parties to the contract intended to enter into
a contract of employment or a commercial contract. An employment contract is considered a contract “of
service,” whereas a contract for an individual to be paid as an independent contractor is considered to be
a contract “for service.” If the intent is not clear, or the parties do not agree, the CRA applies subjective
tests to determine the actual type of contract.
The subjective tests that the CRA looks at are:
1. The degree of control that the payer exerts over the performance of the worker is considered. If the
worker performs the job function without supervision or direction that would be appropriate for
an employee then it would be indicative that they are self-employed. On the other hand, if they follow
prescribed hours of work and are supervised by the employer, and the rate of pay is set unilaterally by the
employer then this situation would indicate an employee/employer relationship.
A key element to consider is whether the payer has the rights to exercise control over the worker’s
activities, whether or not the right is enforced on the jobsite.
2. The provision and ownership of tools used by the worker is also used as a test. If the worker owns
most of the equipment that they use and are responsible for the repair, maintenance and insurance of
these tools it is an indication of self–employment. If most of the tools are provided by the payer who
accepts risk of the ownership, then an employer/employee relationship is evident.
3. Another indicator to be considered is if the worker has the option to hire assistants or to subcontract
work to other workers. If they can independently make this decision then it would be an indication of
self-employment. If the payer makes all decision on hiring assistants or other workers, then it is an
indication that the worker is an employee.
4. The degree of personal financial risk that the worker bears in performing the work is an indicator,
in that a self-employed person typically has expenses or other financial risk in performing the work.
Examples may be the cost of carrying liability insurance or have fixed costs not reimbursed by
the payer.
5. If the worker has responsibility for investment in business premises or activities to do the work,
then it indicates they are self-employed. This would be further evidenced if the worker had the
responsibility for managing and compensating employees directly.
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6. If a worker has an opportunity for additional profit or chance of reduced profit from the contract,
then there is evidence of self-employment. If the payer, however, pays for services performed at a
fixed rate per unit of time or production and reimburses the worker for any expenses paid on behalf
of the payer, then the situation is indicative of an employer/employee relationship.
7. Any other factors such as the worker’s degree of integration in the operations of the payer can be an
indicator. If the worker acts and behaves as an employee, then they will be assumed to be an
employee. However, if they demonstrate independence of decision making and use of personal
resources then this may be indicative of self-employment.
To illustrate these tests, consider the two following common situations related to landscaping
arrangements:
• A company arranges for a local college student to cut grass, weed gardens and provide general
landscaping maintenance. The contract calls for the student to work ten hours per week, any
additional required hours to be paid at a premium hourly rate. The student will use a lawn
mower and other equipment provided by the company. The agreement calls for the site manager
to meet with the student at the beginning and end of each work shift to inspect the results of the
work and provide instructions on the priority of work for each shift. While on the premises
the student is to wear a standard company work shirt and to comply with all safety practices of
the company.
• The other situation calls for the student to provide maintenance “as needed” to ensure that the grass
is kept cut below three inches in length, that weeds are kept below 25% coverage in the garden and
flowers are pruned as required. The student provides any necessary equipment, works independently
on whatever schedule meets the contact performance terms and wears whatever apparel the student
chooses. The student provides a Workers’ Compensation Clearance Certificate and evidence of
liability insurance.
The first example is clearly one of employer/employee relationship. As the company provides all
equipment as well as direction on what work is to be done with direct supervision they retain control.
The student is paid on a per-hour basis which limits any opportunity for additional profit or risk of
loss on this contract. In addition, the wearing of a standard uniform and compliance with safety prac-
tices is evidence of integration with the business’s work force. In this situation the student must be
paid as an employee with all statutory payroll withholdings being deducted from their pay and for-
warded to the CRA.
The second example is one where the student is self-employed. They have an opportunity for profit
or chance of loss based on the growth of grass dependent on weather conditions. They supply their
own equipment and control their activities. In this situation it would be normal for the self-employed
student to invoice the business for the contract amount of compensation, plus Harmonized Sales
Tax, Goods and Services Tax, and provincial Retail Sales Tax as applicable. The business would
process the invoice through their accounts payable process and not withhold any statutory payroll
deductions.
If the payroll administrator is unsure of how to interpret if the contract is of service (employer/
employee) or is a contract for service (payer/self-employed) then reference can be made to the CRA pub-
lication RC4110 or request a ruling from the CRA for a particular situation. If in doubt an organization is
at less potential financial risk by treating the relationship as employment and withhold the required taxes,
contributions and premiums.
Detailed information may be found at the Canada Revenue Agency website: https://www.canada.ca/en/
revenue-agency/services/forms-publications/publications/rc4110.html.
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• Relationship of subordination, which looks at the degree of control or autonomy of the worker
Each individual employee must have a Social Insurance Number for the purpose of communicating with
Revenue Canada or Service Canada. This can be considered their personal account number for any
matters that deal with the government.
The social insurance number issuance is administered by Service Canada and it is the responsibility of
the individual to apply for their identification number. The number is made up of nine digits. If the first
digit is a nine, this indicates that the number is a temporary one with an expiry date. The last digit is a
mathematical check figure the payroll software can use to determine if the number meets a formula
calculation. This assists employers to ensure that the number is accurate and minimizes fraud.
Employers are required to request the social insurance number within three days of an employee start-
ing employment. If the individual does not have a valid current card, then they are not considered to be
able to legally work for a Canadian employer.
Employers are also responsible for ensuring the privacy of the social insurance number and to use it
only for identity purposes for communicating with the government. It should not be used for any other
purpose such as an employee number or reference for group insurance coverage.
Concerning the “check digit,” the Canada Revenue Agency does not publish the checking formula, but
most payroll software has the checking feature included. If an employer does not have access to this
feature in their software, the Canada Revenue Agency can be contacted to verify the information.
For payroll compliance an employer is either regulated by the Canada Labour Code or provincial legisla-
tion based on province of employment. If your business specifically is under federal jurisdiction, then you
must follow the Canada Labour Code; if not, you must follow the provincial or territorial employment or
labour standards.
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Federally regulated organizations are those generally in the following industries or sectors:
• Banks
• Interprovincial marine shipping, ferry and port services
• Air transportation, including airports and airlines
• Railway and road transportation that involves crossing provincial or international borders
• Canals, pipelines, tunnels and bridges (crossing provincial borders)
• Telephone, telegraph and cable systems
• Radio and television broadcasting
• Grain elevators, feed and seed mills
• Uranium mining and processing
• Businesses dealing with the protection of fisheries as a natural resource
• Many First Nations activities
• Most federal Crown corporations
• Private businesses necessary to the operation of a federal act
Sometimes there is confusion as to which legislation applies to employment or labour standards based
on the jurisdiction under which a corporation is formed. When a business is incorporated there is a choice
whether to register the new company by filing Letters Patent under the federal Canada Corporations Act
or under provincial legislation. However, the choice of whether the business is incorporated under federal
or provincial legislation is not relevant to deciding labour and employment standards jurisdiction. If in
doubt an employer can contact the federal department of Human Resources and Skills Development
Canada or the Ministry of Labour in the province where they have employees.
Stakeholders
LO4
The most obvious stakeholder in the payroll administrative process is the employee. Employees rely on
the accuracy and timeliness of payment of amounts owing to them based on the employment contract. In
addition, they rely on the payroll administrator ensuring that all withholdings are paid to the corresponding
government agencies or other recipients on a timely basis with sufficient information that the employee’s
account is properly credited.
Management or the business owners also rely on the administrator to ensure that all contractual obli-
gations are met with employees and third parties. They expect that all payroll-related processes follow
approved policies and that internal controls are in place to ensure that only authorized payments are made
per contracts, be they employment, unions, pension or other third-party arrangements.
As the expense of payroll and the resulting liabilities are often one of the most significant in organiza-
tions, there is also the expectation that accurate summary information will be provided by the payroll
administrator to the accounting system. This will provide input to the financial statements and management
analyses of the organization.
External stakeholders for all employers include the Canada Revenue Agency for source withholdings
such as Canada Pension contributions, Employment Insurance premiums and Income Taxes. Service
Canada, an agency of the federal government, is responsible for administering various programs,
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including Employment Insurance claims, and therefore employers need to issue to it a Record of Employ-
ment when there is an interruption of employment.
Provincial government financial ministries and other agencies also are stakeholders in each employer’s
payroll administration. Workers’ Compensation Insurance is legislated in each province funded by premi-
ums on payroll. In addition, some provinces collect payroll taxes on employment to partly fund health and
education programs.
If the employer has employees in the province of Quebec, then this province collects from each
employer the Quebec Pension Plan contributions in place of the Canada Pension Plan as well as provincial
income tax withholdings and a number of other taxes or insurance premiums.
An employer may offer employees additional benefits such as insurance coverage for life, medical,
dental, disability and extended health coverage. The employer may choose to pay all or part of the premiums
with coverage being optional or mandatory. The payroll administrator will be involved if these insurance
plans are offered and will likely be the prime contact with the insurance provider in ensuring that enrol-
ment and billing are accurate.
The employer may also offer employees the choice of voluntary payroll deductions for charitable con-
tributions, Canada Savings Bonds or other amounts to be paid to third parties. The payroll administrator
must be knowledgeable of the deductions amounts and timing and will need to ensure that the deductions
are paid to the intended recipient when due.
The courts, federal or provincial, may also be stakeholders in the payroll process. If an order has been
issued by a court for a garnishment of wages, then the payroll administrator must ensure that the appro-
priate amounts are deducted from the applicable employee’s earnings and remitted to the court office.
With all of these stakeholders the payroll administrator needs to be aware of the need to meet all legis-
lated and contractual obligations on a timely basis. Each external stakeholder will likely have a right to
audit our adherence to the requirements and to ensure that all amounts due have been paid. Therefore, the
payroll administrator can expect auditors to review processes and records on a regular basis. Certainly if
the employer is required or chooses to produce audited financial statements, the audit firm’s staff will be
reviewing the payroll processes for accuracy, completeness and timeliness.
Review Questions
1. What are the criteria used to determine if a worker is an employee or independent contractor? (LO1)
2. What are the requirements for an employer regarding the collection and use of a Social Insurance
Number? (LO1)
3. What industries are covered by federal employment legislation? (LO3)
4. Who are the stakeholders for payroll administration within an organization? (LO4)
5. Who are the external stakeholders for payroll administration? (LO4)
Suggested Exercises
1. In class discuss the payment of the school to the instructor based on the Canada Revenue Agency
criteria to determine if they are an employee or contractor. (LO1)
2. Compare and contrast the criteria used in Quebec to those used in the rest of Canadian jurisdictions.
(LO1)
3. Discuss the reasons that each federally regulated industry is considered of “national interest.” (LO3)
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Assessment Questions
1. A payer is considered an employer if: (LO1)
a) Workers are required to follow specific instructions given by management
b) The payer provides all necessary tools
c) Liability insurance is provided by the employer to cover worker’s actions
d) All of the above
2. The following is a criterion to determine if a worker is an employee or not: (LO1)
a) The worker is paid an hourly wage
b) The worker can hire assistants
c) The worker is a relative of the business owner
d) The worker does not work on statutory holidays
3. To determine if the worker is an employee or not we should: (LO1)
a) Ask a friend
b) Just follow the directions of the hiring manager
c) Review the Canada Revenue Agency publication RC4220
d) Contact the Canada Revenue Agency for a ruling.
4. On hiring, the employee must provide a Social Insurance Number within: (LO2)
a) Three days
b) Five days
c) Seven days
d) Whenever
5. If the Social Insurance Number begins with a nine the employer should: (LO2)
a) Call the Royal Canadian Mounted Police
b) Contact the Canadian Immigration Service
c) Request the employee provide card expiry date
d) Terminate employment immediately
6. One industry that complies with federal employment standards is: (LO3)
a) Banking
b) Gold mining
c) Retailing
d) Provincial Crown corporations
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7. One industry that complies with provincial employment standards is: (LO3)
a) Airlines
b) International trucking
c) Credit unions
d) Grain elevators
8. One industry that complies with provincial employment standards is: (LO3)
a) Railways
b) Federal Crown corporations
c) Telephone communication
d) National retailers
9. Internal stakeholders for payroll administration include: (LO1, 2, 3, 4)
a) Unions
b) Courts
c) Human resources
d) Pension trustees
10. External stakeholders for payroll administration include: (LO4)
a) Canada Revenue Agency
b) Accounting
c) Employees
d) Managers
3rd Pass
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The religionist expects God to wash all his sins off the slate merely
because, when he is about to die, he says he is sorry. If there be a
God, cannot He look into such a shrunken little soul and see that
there is nothing in it but a fear of death and a horror of the unknown?
I am not an atheist, because for all I know to the contrary there may
be a God, or any number of Gods, but to me the God worshiped by
my forefathers and by the religionists of to-day is a cruel,
preposterous creation conceived by a people who felt the need of
chastisement. He is a celestial traffic cop, hounded by whimpering
weaklings who beseech Him to tell them they are on the right road,
and yet keep trying to show Him which way the traffic should go. In
the Christian and Jewish conceptions of the Heavenly Father I can
see nothing that is fit for a civilized man to worship; indeed, the
nearer a man approaches civilization and intelligence, the less need
there is for him to worship anything. Conversely it is the stupid,
illiterate man, knowing neither how to read nor how to think, who is
most often the religious fanatic. He understands nothing and is afraid
of everything; he goes through life as a small boy goes past a
graveyard at night, whistling to keep up his courage. He requires
religion and its twin, superstition, to give him strength to contemplate
the wonders of the sunset and the falling rain.
For my part, I simply refuse to worry about God. If there is a God, I
hope that I may in time find favor in His sight and obtain my share of
the spiritual loot; there is nothing that I can do about it. And if there is
no God, there is nothing I can do about that, either. I profess neither
knowledge nor theory about the Supreme Being and the heavenly
wonders; knowing nothing, I believe nothing, and believing nothing, I
am prepared to believe anything, asking only reasonably correct
information and authentic signs. These I fail to find in selfish prayers,
constant squabbling over the wishes of the Lord and the building of
magnificent temples within sight and hearing of the ramshackle
tenements of the poor. I do not believe that I shall ever find them, for
“Wherefore and whence we are ye cannot know,
Nor where life springs, nor whither life doth go.”
Without religion I thoroughly enjoy the business of living. I am
oppressed by no dreadful taboos, and I am without fear; I set myself
no standards save those of ordinary self-respect, decent
consideration of the rights and privileges of others, and the
observance of the laws of the land except Prohibition. To my own
satisfaction, at least, I have proved that religion and the Church are
not at all necessary to a full and happy life. And if I am thus a sinner
and my chance of ultimate salvation forfeit, then the fault lies at the
door of those fanatics whose method of teaching religion to a child
was, and is, to hammer it into his head by constant threats of terrible
punishment, by drawing torturing word pictures of Hell, by describing
God as a vicious, vindictive old man, by scolding and tormenting and
laying down taboos until the poor child’s brain whirls in an agony of
fright and misery. I know of no better way to salute them than to refer
them to certain words of their own Savior, to be found in the thirty-
fourth verse of the twenty-third chapter of the Book of St. Luke.
If I ever have a son, which now seems unlikely, his boyhood will be
quite different from my own. For him Sunday shall be a day of rest
and pleasure; there shall be no taboos, and no attendance upon
church and Sunday school unless their performances are more
interesting than other available entertainment. They now rank just
below the moving pictures, and are therefore last. I shall bring my
son in contact with the sacred books of the Christians, the Jews, the
Buddhists and of all the other religions as rapidly as he is able to
comprehend them, and he shall be permitted to choose his own
religion if he decides that a religion is necessary to his happiness
and peace of mind. But if he shows any signs of becoming a
preacher, priest or rabbi, or even a Brother, I shall whale hell out of
him. I am that intolerant.
THE END
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