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The New PaySource®

Canada's only complete source for payroll information and news

Payroll professionals have trusted PaySource for more than 20 years to provide all the Canadian payroll content and features they need to understand and manage compliance with hundreds of federal and provincial regulatory requirements.

Now PaySource is better than ever! Co-published by First Reference and the Chartered Professional Accountants Canada, PaySource is always up to date with the latest payroll developments; offers dozens of exclusive time-saving resources; and you can access it anytime, anywhere and on any device.

Plus, subscribers also get comprehensive health and safety, human rights and human resources compliance and best practice resources, so you can use the NEW PaySource to handle all of your employment compliance requirements with one product.

Whether you're a seasoned payroll expert or just learning the ropes, PaySource can help you:

  • Quickly find clear, expert answers to your payroll and HR questions on our new online platform
  • Effectively manage your payroll and employment processes with expert guidance, advice and pointers
  • Stay current with the 200+ federal and provincial laws that affect payroll and HR
  • Simplify complex compliance requirements with detailed examples of calculations to follow
  • Confidently address workplace issues

Two essential workplace products, trusted by payroll and HR pros for 20 years, now make PaySource Canada's complete resource for payroll and HR information.

Take a free trial of PaySource

PaySource benefits Benefits

  • Set up and manage payroll and HR processes and comply with the law, whatever your jurisdiction
  • Always have practical payroll and employment advice at your fingertips, including important pointers
  • Save time on payroll-related research with extensive tools and resources, including charts, checklists and hundreds of government forms and guides
  • Easily find answers with the powerful FirstSearch™
  • The latest requirements are only a click or tap away
  • Minimize the risk of Canada Revenue Agency penalties
  • Access from anywhere, in any browser on any device
  • One-year subscription: $1,325 for PaySource and HRA

PaySource features Features

  • Modern, easy-to-use First Reference web platform
  • Regular updates with the latest news and comprehensive budget analysis
  • Detailed examples of complex payroll calculations
  • Expert commentary by payroll and employment law specialist Theo Anne Opie, LLB
  • Inside PaySource newsletter summarizing recent changes and linking you directly to the online commentary
  • Plus... you get essential information on hiring, terminations, WSIB claims and investigations, workplace health and safety, accommodation, absenteeism, privacy and much more—at no additional cost
Table of contents (click items for details)

Payroll overview

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Payroll overview

  • Difference between an employee and an independent contractor
  • Payroll functions and stakeholders
  • How to set up payroll

Employment standards

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Employment standards

  • Role and responsibilities of payroll department with respect to employment standards
  • Details of legislative provisions with regard to employee benefits and the terminations

Earnings, allowances and expense reimbursement

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Earnings, allowances and expense reimbursement

  • Common earning types used in payroll
  • Non-taxable allowances
  • Reimbursement of expenses

Employee benefits

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Employee benefits

  • Benefits in addition to an employee's regular remuneration
  • Are benefits taxable or not?
  • How to calculate benefits

Statutory deductions and employer remittances

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Statutory deductions and employer remittances

  • Taxes, CPP/QPP, Employment Insurance
  • How to calculate deductions at source
  • When and how to remit source deductions

Record of employment

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Record of employment

  • How to complete the Record of Employment at termination
  • How to calculate earnings for EI

Other deductions

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Other deductions

  • Automobile benefits
  • Canada Savings Bonds

Employer taxes and levies

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Employer taxes and levies

  • Special employer "payroll" taxes

Employer pension plans

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Employer pension plans

  • Payroll responsibilities with regard to employer pension plans
  • Portability, contributions and integration with the CPP and QPP, vesting of benefits, locking-in of contributions and refunds of contributions

Year-end reporting

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Year-end reporting

  • What, when and how to calculate EI, CPP, tax, workers' compensation, etc. and to whom it should be remitted

Health insurance plans

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Health insurance plans

  • Payroll responsibilities with regard to provincial health insurance plans

Garnishment, family support and wage assignments

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Garnishment, family support and wage assignments

  • Provincial deduction requirements
  • Administrative enforcement of support orders
  • Arrears and employees subject to multiple orders
  • Policies and procedures that must be established
  • Conflicting priorities
  • How to calculate and remit the correct deductions from earnings

Workers' compensation

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Workers' compensation

  • How to complete the employer's payroll statement
  • How to calculate assessable earnings for each province
  • How to determine employee coverage by jurisdiction, claim procedures and annual reporting requirements, including top-up payments and retroactive adjustments

Unions

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Unions

  • Payroll issues in a unionized environment
  • The relationship between employment standards and collective agreements
  • The procedures and legal restrictions governing union dues
  • Methods of calculating cost of living adjustments, etc.

Payroll accounting

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Payroll accounting

  • Sample scheme for journalizing payroll transactions
  • Job and project costing and the use of liability accounts for amounts withheld

Cross-border payrolls

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Cross-border payrolls

  • Paying Canadian nationals working in foreign countries and foreign nationals working in Canada
  • Tax treaties and agreements on social security and employment insurance coverage

Automated payroll processes

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Automated payroll processes

  • Functions and features of an automated payroll system
  • How to assess the need for an automated system, transition to an automated system and choose a supplier
  • Common approaches to computerizing payroll, including outsourcing

Payroll suppliers and vendors

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Payroll suppliers and vendors

  • How to find payroll products and services
  • Catalogue of service bureaus, software vendors and consultants

Payroll planning and savings

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Payroll planning and savings

  • Using strong payroll procedures and planning to achieve real savings

Special payroll situations

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Special payroll situations

  • Special payment and employment types, including the treatment of Status Indians, payments after termination, commission employees, etc.

Payroll records retention

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Payroll records retention

  • Payroll records that must be maintained (e.g., employment standards, tax, CPP/QPP, EI)
  • What to keep, where/how to store them, how long to keep them for, etc.

Privacy

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Privacy

  • Current privacy requirements
  • Disclosure of information to third parties
  • Federal privacy legislation
  • Implications for HR/payroll department, etc.

Payroll FAQ

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Payroll records retention

  • Expert answers to frequently asked payroll questions

Budgets and new developments

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Budgets and new developments

  • Federal and provincial budgets and trends

Print ISSN 1923-810X Online ISSN 1923-8118

ISBN 978-0-9699811-7-6

Author and editor

Author

Theo Anne Opie received her LLB from the University of Windsor in 1978 and was admitted to the Ontario Bar in 1980. She is a lawyer who has specialized in payroll, employment law and human rights writing for CCH Canada and LexisNexis

Managing Editor

Yosie Saint-Cyr, LL.B., was called to the Quebec bar in 1988 where she practised employment and labour law until 1999. Yosie is one of Canada's best-known and most-respected HR authors, with an extensive background in employment and labour law across the country. She is also the HRinfodesk Managing Editor.

Co-published by:

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