Solutions Manual With Test Bank for An Introduction to Payroll Administration 6th Canadian Edition

,ACCESS Test Bank for Introduction to Payroll Administration 6thCanad
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ian Edition Dryden b b




Chapter 1 b



Dryden: An Introduction to Canadian PayrollAdministratio
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n, 6e b




Solutions to Questions b b




Review Questions:
b


1-1 The criteria are: b b


• What was the intent of the parties in entering the contract.
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• The degree of control that the payer exerts over the worker
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• Who provides the necessary tools for the work to be performed
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• Whether the worker can sub- b b b b


contract work to others or hireassistants b b b b b b


• Whether or not the worker has financial investment in a business to b b b b b b b b b b b b


perform the work b b


• The degree of financial risk that the worker has
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• If there is opportunity for additional profit, or risk of financial loss inp
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erforming the contract b b


• The degree of integration of the worker into the payer’s organization
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1-2 The employer must receive a Social Insurance Number from the employ
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ee within three days of commencing the employment contract, ortermin
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ated employment. b




The Social Insurance Number should be kept confidential and only usedin
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communicating employee information to the government. b b b b b


If the Social Insurance Number starts with the number 9 then it is a temp
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orary number. The employer need to know the expiry date and if the empl
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oyee cannot provide a permanent number, or evidence of expiryextension t
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hen the employment contract needs to be terminated by the expiry date.
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1-3 Industries covered by federal legislation include:
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• banks


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,ACCESS Test Bank for Introduction to Payroll Administration 6thCanad
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ian Edition Dryden b b




• inter-provincial marine shipping, ferry and port services b b b b b b


• air transportation, including airports and airlines
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• railway and road transportation that involves crossing provincial ori
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nternational borders b


• canals, pipelines, tunnels and bridges (crossing provincial borders)
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• telephone, telegraph and cable systems b b b b


• radio and television broadcasting
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• grain elevators, feed and seed mills
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• uranium mining and processing b b b


• businesses dealing with the protection of fisheries as a natural resource
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• many First Nation activities
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• most federal Crown corporations
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• private businesses necessary to the operation of a federal act
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1-4 Stakeholders for payroll administration within the company are all employees,a
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s well as accounting, human resources and management.
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1-5 External stakeholders for payroll administration include the Canada Reve
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nue Agency, Revenue Quebec, provincial/territorial agencies, courts, u
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nions, pension administrators, group benefit insurance carriers,charities
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and any other party for which there are deductions from the
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employees’ wages. b




Suggested Exercises:
b


1-1 The seven criteria should be discussed with the class, depending on what pe
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rsonal information the instructor is willing to share. In most situations the i
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nstructor will be an employee. b b b b




1-2 The different criteria used in Quebec should be compared to the Canada
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Revenue Agency. Discussions should lead to students to understand thatt
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he differences are more semantic than substantive and either set of crit
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eria will likely lead to the same determination.
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1-3 The exercise is expected to entice a variety of different opinions to be
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expressed as to why each industry is of the “national interest”.
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Responses will vary by class. b b b b




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, ACCESS Test Bank for Introduction to Payroll Administration 6thCanad
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ian Edition Dryden b b




1-4 As education is provincial responsibility it is expected that all schools
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will fall under provincial or territorial jurisdiction.
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1-5 The employer challenges in administering the Social Insurance Numberi
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dentified by students will vary widely based on individual experience and
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bwork knowledge. Emphasis should be placed on the initial request, mon
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itoring temporary numbers and maintaining confidentiality.
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1-6 This exercise will provide for discussion of internal and external stake
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holders for the payroll process. Internal parties should include employee
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s, business owners and managers, as well as departments suchas accounti
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ng, human resources and information technology. External stakeholders
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list should include the Canada Revenue Agency, Service Canada, courts,
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unions and benefit providers. b b b




Assessment Questions:
b


1-1 d) All of the above
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1-2 b) The worker can hire assistants
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1-3 d) Contact the Canada Revenue Agency for a ruling.
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1-4 a) Three days
b b


1-5 c) Request the employee provide card expiry date
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1-6 a) Banking
b


1-7 c) Credit Unions
b b


1-8 d) National retailer
b b


1-9 c) Human resources
b b


1-10 a) Canada Revenue Agency
b b b




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