AN INTRODUCTION TO PAYROLL ADMINTRATION 7TH EDITON Y ALAN DRYDEN SOLUTIONS MANUAL
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AN INTRODUCTION TO PAYROLL ADMINTRATION
Institution
AN INTRODUCTION TO PAYROLL ADMINTRATION
SOLUTIONS MANUAL
An Introduction to Payroll Administration
By Alan Dryden
TABLE OF CONTENTS:
Chapter 1: Introduction to Canadian Payroll
Chapter 2: Labour and Employment Standards
Chapter 3: Calculation of Gross Earnings
Chapter 4: Pensionable, Insurable, and Taxable Earnings
Chapter 5: No...
, SOLUTIONS MANUAL
An Introduction to Payroll Administration
By Alan Dryden
TABLE OF CONTENTS:
Chapter 1: Introduction to Canadian Payroll
Chapter 2: Labour and Employment Standards
Chapter 3: Calculation of Gross Earnings
Chapter 4: Pensionable, Insurable, and Taxable Earnings
Chapter 5: Non-Statutory Withholdings from Payroll
Chapter 6: Calculation of Net Pay
Chapter 7: Employer Payroll Taxes and Premiums
Chapter 8: Accounting for Payroll
Chapter 9: Payroll Information Systems
Chapter 10: Payroll Remittances
Chapter 11: Termination of Employment
Chapter 12: Year-end Payroll Reporting
,An Introduction To Payroll Administration 7th Edition By Alan Dryden_
SOUTIONS MANUAL
Chapter 1-12
Chapter 1
Dryden: An Introduction to Canadian Payroll Administration 7e
Solutions to Questions
Review Questions:
1-1 The criteria are:
• What was the intent of the parties in entering the contract.
• The degree of control that the payer exerts over the worker
• Who provides the necessary tools for the work to be performed
• Whether the worker can sub-contract work to others or hire
assistants
• Whether or not the worker has financial investment in a business to
perform the work
• The degree of financial risk that the worker has
• If there is opportunity for additional profit, or risk of financial loss in
performing the contract
• The degree of integration of the worker into the payer’s organization
1-2 The employer must receive a Social Insurance Number from the
employee within three days of commencing the employment contract, or
terminated employment.
The Social Insurance Number should be kept confidential and only used
in communicating employee information to the government.
If the Social Insurance Number starts with the number 9 then it is a
temporary number. The employer need to know the expiry date and if
the employee cannot provide a permanent number, or evidence of expiry
extension then the employment contract needs to be terminated by the
expiry date.
1-3 Industries covered by federal legislation include:
• banks
, • inter-provincial 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 Nation activities
• most federal Crown corporations
• private businesses necessary to the operation of a federal act
1-4 Stakeholders for payroll administration within the company are all
employees, as well as accounting, human resources and management.
1-5 External stakeholders for payroll administration include the Canada
Revenue Agency, Revenue Quebec, provincial/territorial agencies,
courts, unions, pension administrators, group benefit insurance carriers,
charities and any other party for which there are deductions from the
employees’ wages.
Suggested Exercises:
1-1 The seven criteria should be discussed with the class, depending on what
personal information the instructor is willing to share. In most situations
the instructor will be an employee.
1-2 The different criteria used in Quebec should be compared to the Canada
Revenue Agency. Discussions should lead to students to understand that
the differences are more semantic than substantive and either set of
criteria will likely lead to the same determination.
1-3 The exercise is expected to entice a variety of different opinions to be
expressed as to why each industry is of the “national interest”.
Responses will vary by class.
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