Training Course Syllabus:

Payroll Law (Canada ) Seminar by CareerTrack Seminars

How well do you know Canadian Payroll Law?

Are you fully versed in the rules, record-keeping policies, withholding regulations, and labour standards that affect payroll processing? Are you up-to-date on the government's latest changes, amendments, and requirements? Even seasoned payroll pros may find themselves needing a refresher … and if you are just getting started in the field, navigating the finer points of payroll law can easily become an exercise in frustration.

Join us for one day of focused, powerful training, and you'll discover information, strategies, and techniques to help you master all the core concepts of Canadian Payroll Law. You'll discover critical areas where you may be lacking skills or information, and gain the knowledge needed to strengthen your weak points and bring new clarity to those "grey areas" so prevalent in payroll law. Record-keeping requirements, remittances, jurisdictional issues, proper filing procedures, taxable vs. nontaxable withholdings, and US laws that affect Canadian workers — we'll cover a wealth of need-to-know information in this energizing, intense day of learning.

What you learn in just one fast-paced day could save you thousands of dollars in fines and penalties, as well as minimize legal blunders that could land your organization in legal hot water. This seminar will provide the peace of mind that comes from knowing you are following legal mandates precisely, and the satisfaction that comes from performing your job with knowledge and confidence.

Canada Payroll Law — Seminar Overview

Canadian Payroll Basics — what every payroll processor needs to know to get started

• Employee/employer relationships
• The roles and responsibilities of the payroll department
• Employee or self-employed? Understand how to define your workers
• Why it is so important to determine worker definitions
• The penalties, fines, and interest for non-compliance
• Record-keeping requirements for setting up a new employee, taxation requirements of CRA, and pay records
• Contract of service vs. contract for service
• Minimum wage rules you must be aware of
• How age factors are considered in EI and CPP taxation
• An overview and review of the various forms and guides required by CRA
• Filing procedures and deadlines for taxation
• How to avoid the PIER Report
• When and how to remit taxes
• Remittances to CRA and Revenue Quebec
• Filing forms TD1 and Quebec TP1015.3-V — who should file
• Review of forms T4, T4A, and RL-1
• A handy checklist to follow for year-end preparation

Employment and Labour Standards That Affect Payroll Processing

• Pay issues when statutory or public holidays are involved
• The nine public holidays recognized under Canada Labour Law
• Standards for pregnancy, maternity, and parental leaves
• How to handle special payments: bonus payments, vacation pay, retroactive pay, sick pay
• Which benefits are taxable and which are not?
• The twelve requirements that must be met for record keeping in Canada
• Tables for jurisdictional issues: minimum wage, identifying holidays by jurisdiction, taxation by jurisdiction
• What to do if your employee has overtime in a week where there is a holiday
• The difference between vacation time vs. vacation pay

Withholdings: Taxable vs. Nontaxable, Garnishments — Federal and Provincial Regulations

• Employment insurance premiums
• Federal and provincial income tax regulations
• Employer share of statutory deductions
• Special payments: bonuses, retroactive pay, vacation pay, tips, etc.
• Garnishment basics
• Taxable vs. Nontaxable
• Withholding requirements
• Taxable benefits and allowances
• Income tax sources and rules
• Mandatory, statutory, and voluntary deductions

Special Circumstances and Unique Concerns

• How to handle final pay
• Severance and terminations
• Should vacation pay be included in final wage payments?
• Death of employee
• US Source income for Canadian Companies located in the United States
• Resident vs. nonresident rules — United States
• A definition of "US Source" income vs. "Canada Source" income
• How the Canadian tax treaty benefit affects taxation rules
• The impact of United States FLSA on Canadian Labour Laws
• Real-life examples of calculations used in special situations
• What compensation and taxation issues should be considered when your employees work part time in a US location?
• What are the resident vs. non-resident taxation rules you must follow?
• Special considerations for Quebec-based employees — what you need to know
• When do Canada/Quebec Pension Plan contributions apply
• How to calculate the employer share of EI and CPP
• How to handle extraordinary payments: commission payments, director's fees, etc.
• Unique workers who are taxed differently: hairdressers, barbers, taxi drivers, or other passenger-carrying vehicles

Seminar Time:

Seminar Check-In: 8:30AM Seminar Program: 9:00AM - 4:00PM

Seminar Summary:

Join us for one day of focused, powerful training, and you'll discover information, strategies, and techniques to help you master all the core concepts of Canadian Payroll Law.  (see full course description)

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