The individual calculation of mandatory deductions from gross pay, including Canada Pension Plan, Employment Insurance, and Income Taxes are illustrated and discussed. As well, the supplement demonstrates the use of additional tools and techniques made available from the Canada Revenue Agency (CRA) for the calculation of these deductions, including deduction tables and the Payroll Deduction Online Calculator. These tools are fully illustrated in this supplement. Internet links are provided to allow the student to access these different tools used in the calculation and recording of mandatory payroll deductions.
Voluntary payroll deductions are also discussed as well as the recording and subsequent payment of these deductions from gross pay.
Examples of journals illustrating the employee earnings record, used to prepare T4s, and the payroll register are illustrated.
Full demonstration problems, self study questions, and a variety of questions, brief exercises, and problems are provided to confirm the students’ understanding of the concepts and their ability to put the different payroll recording techniques into practice.
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Book Description Condition: Good. 51st Edition. Used book that is in clean, average condition without any missing pages. Seller Inventory # 18829217-6