Payroll Compliance Legislation

The primary objective of the payroll department is to pay employees inaccurately and on time, in compliance with the legislative requirements for a full annual payroll cycle

• True

• False

Legislation determines what the rules are, while regulations determine how the rules are to be applied.

• True

• False

The Canada Revenue Agency uses a two-step approach to examine the relationship between the worker and the payer for relationships outside the province of Quebec

• True

• False

The three main programs specifically related to payroll that Canada Revenue Agency administers?

• Canada Pension Plan

• Employment Insurance

• Income Tax

• Workers Compensation Premium

Quebec employees see combined income tax withholding on their pay statements.

• True

• False

What provinces currently have privacy legislation that deals with employee personal information?

• Alberta

• Ontario

• Manitoba

• Quebec

• British Columbia

The emphasis of the Employment Insurance program is on paying people so they do not have to return to work.

• True

• False

Employer must identify the purpose for which they are requesting employee personal information.

• True

• False

Which of the following instances are acceptable for the use of an employee's SIN.

• Benefit Plan Identification Number

• T4/T4A reporting

• Employee Identification Number

• Record of Employment Reporting

Express consent means the employee is considered to have consented indirectly.

• True

• False