SOLUTIONS MANUAL
An Introduction to Payroll Administration
Alan Dryden
ST
──────────────────────────────────────────────────
2024-2025 Edition | 8th Canadian Edition
UV
IA
?_
AP
PR
OV
ED
? ?
, TABLE OF CONTENTS
Solutions Manual: An Introduction to Payroll Administration, 2024-2025
8th Canadian Edition By Alan Dryden
ST
Chapter 1 Introduction to Canadian Payroll
Chapter 2 Labour and Employment Standards
UV
Chapter 3 Calculation of Gross Earnings
Chapter 4 Pensionable, Insurable, and Taxable Earnings
IA
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
AP
Chapter 10 Payroll Remittances
Chapter 11 Termination of Employment
PR
Chapter 12 Year-end Payroll Reporting
OV
ED
??
, Chapter 1
Dryden: An Introduction to Canadian Payroll
Administration 8e
ST
Solutions to Questions
UV
Review Questions:
1-1 The criteria are:
What was the intent of the parties in entering the contract.
IA
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
AP
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
PR
1-2 The employer must receive a Social Insurance Number from the
employee within three days of commencing the employment contract, or
terminated employment.
OV
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
ED
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
Dryden 8e: Solutions Manual Chapter 1
©2024 Copyright McGraw Hill LLC. All Rights Reserved.
1
Downloaded by: Want to earn $1,500
Distribution of this document is illegal extra per year?
, 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)
ST
telephone, telegraph and cable systems
radio and television broadcasting
grain elevators, feed and seed mills
UV
uranium mining and processing
businesses dealing with the protection of fisheries as a natural resource
many First Nation activities
most federal Crown corporations
IA
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
AP
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.
PR
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
OV
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
ED
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.
Dryden 8e: Solutions Manual Chapter 1
©2024 Copyright McGraw Hill LLC. All Rights Reserved.
2
Downloaded by: Want to earn $1,500
Distribution of this document is illegal extra per year?
An Introduction to Payroll Administration
Alan Dryden
ST
──────────────────────────────────────────────────
2024-2025 Edition | 8th Canadian Edition
UV
IA
?_
AP
PR
OV
ED
? ?
, TABLE OF CONTENTS
Solutions Manual: An Introduction to Payroll Administration, 2024-2025
8th Canadian Edition By Alan Dryden
ST
Chapter 1 Introduction to Canadian Payroll
Chapter 2 Labour and Employment Standards
UV
Chapter 3 Calculation of Gross Earnings
Chapter 4 Pensionable, Insurable, and Taxable Earnings
IA
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
AP
Chapter 10 Payroll Remittances
Chapter 11 Termination of Employment
PR
Chapter 12 Year-end Payroll Reporting
OV
ED
??
, Chapter 1
Dryden: An Introduction to Canadian Payroll
Administration 8e
ST
Solutions to Questions
UV
Review Questions:
1-1 The criteria are:
What was the intent of the parties in entering the contract.
IA
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
AP
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
PR
1-2 The employer must receive a Social Insurance Number from the
employee within three days of commencing the employment contract, or
terminated employment.
OV
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
ED
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
Dryden 8e: Solutions Manual Chapter 1
©2024 Copyright McGraw Hill LLC. All Rights Reserved.
1
Downloaded by: Want to earn $1,500
Distribution of this document is illegal extra per year?
, 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)
ST
telephone, telegraph and cable systems
radio and television broadcasting
grain elevators, feed and seed mills
UV
uranium mining and processing
businesses dealing with the protection of fisheries as a natural resource
many First Nation activities
most federal Crown corporations
IA
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
AP
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.
PR
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
OV
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
ED
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.
Dryden 8e: Solutions Manual Chapter 1
©2024 Copyright McGraw Hill LLC. All Rights Reserved.
2
Downloaded by: Want to earn $1,500
Distribution of this document is illegal extra per year?
