Additional information pertaining to class quizzes, activities,
assignments and tests will be provided in SLATE via the Course
Schedule/Calendar.

Module 1; Payroll Compliance (Introduction & LO #1)
 

Lesson 1 - The Payroll Environment

Students are provided with an overview of the payroll function and
the importance of employer compliance. An exploration of relevant
Federal & Provincial Legislation, Regulatory Agencies and
Jurisdiction provides a framework for payroll concepts covered in
the remainder of the course. 

Module 2; Payroll Fundamentals (LO's #2 - 6)
 

Lesson 2 - Income from Employment

Students begin to differentiate income from employment, including
cash earnings, allowances & expenses and fringe benefits. Taxable
vs. non-taxable income is evaluated and emphasis is put on which
statutory deductions are applicable to various types of taxable
income. 
 

Lesson 3 - Statutory Deductions

Students extend their knowledge, by beginning to calculate Canada
Pension Plan contributions (CPP), Employment Insurance premiums (EI)
& Income Tax withholding's manually, using Payroll Deduction Tables
and
electronically, using Canada Revenue Agency s On-line Calculator
(PDOC). TD-1 Forms & Worksheets are also explained, providing
insight as to how employers determine how much income tax to
withhold from an employees pay.

Quiz #1 (5%)

Lesson 4 - Non-Statutory Deductions

Students understanding of deductions is further expanded, as
non-statutory deduction are introduced. Both compulsory and
voluntary
deductions are detailed and exampled, in preparation for a more
comprehensive computation of net pay.   

Lesson 5 - Calculating Net Pay

Students are now in position to apply an important payroll model,
which aids in determining Insurable/Pensionable Earnings and
Gross/Net Taxable Income. Mastering this model, allows for the
seamless and accurate calculation of gross earnings and statutory
deductions. In addition, a structured approach to computing net pay
is demonstrated,by creating employee earnings records.

Quiz #2 (5%)

Assignment #1 (15%)

Mid-term Exam (25%)

Module 3; Year-End Procedures (LO's #6 - 8)

Lesson 6 - Remittances & T-Slips

Students are exposed to Federal Government reporting requirements,
including a PD7A Statement (used for statutory remittances) and
year-end T-slips (T4 & T4 Summary). In conjunction with these
obligations, the significance of the payroll register is sampled, as
a primary source document, utilized for payroll reporting purposes.

Lesson 7 - Other Payroll Levies

Students are introduced to additional Provincially mandated payroll
levies, including Employer Health Tax and the Workers Safety
Insurance Board. General administration and filing of annual returns
are explored.

Quiz #3 (5%)

Module 4; Completing the Payroll Cycle (LO's #8 - 10)
 

Lessons 8 - Payroll Accounting & Controls

Students conclude the payroll cycle, synthesizing the payroll
function's reliance on the accounting function. By constructing
appropriate journal entries and accruals, expenses and liabilities
are identified, elaborating the concept of employer payroll costs.
As part of the payroll/accounting processes, internal controls are
also discussed, bringing awareness to the risks employers can face,
with regard to payroll fraud.
 

Lesson 9 - Employee Terminations 

Students learn how to identify an interruption of earnings and the
types of payments owing to employees who experience a loss of
employment. Terminations are evaluated for the purpose of filing a
Record of Employment and Employment Standards Act legislation is
revisited, to ensure minimum requirements are met.

Quiz #4 (5%)

Assignment #2 (10%)

Module 5; Course Overview (LO's #1 - 10)
 

Lesson 10 - Comprehensive Review

Students continue to practice and apply their knowledge with
comprehensive workshop exercises, in preparation for the final exam.

Comprehensive Final Exam (30%)