Problem
A. What are the three main objectives of the payroll function?
B. Define the word payroll.
C. List the four items the term payroll can refer to.
D. Define the word legislation.
E. Define the word compliance.
F. List the three types of skills required of a payroll practitioner. Provide an example of a technical skill.
G. Define the word stakeholder.
H. What are the three main types of stakeholders? Provide an example of each.
I. Which province directly collects its own income tax?
J. The Canada Labour Code (CLC) Part III applies to federal government employees and companies regulated by the federal government and considered to be vital to the national interest. List the three parts of the CLC.
K. Does the operation of a grain elevator fall under federal or provincial jurisdiction?
L. ____________ determines what the rules are, while ____________ determine how the rules are to be applied.
M. The CRA uses a two-step approach when determining if an employee-employer relationship exists. What is the first step? What is considered the most important factor in step two?
N. Review the Behaviour and Ethics section on page 1-8. Then, briefly explain why discretion and tact are important skills for an effective payroll practitioner.
O. True or False, regarding employment standards, working Canadians are governed by either the Canada Labour Code or provincial legislation, but never both.
P. True or False, it's important to determine if an employee-employer relationship exists because employees are subject to all statutory deductions (and the employer's matching portions of CPP and EI) while self-employed individuals are not.