The Canadian Payroll Association (CPA) - Payroll Compliance through Education and Advocacy

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Abreast of the changes. On top of the rules. Ahead of the curve. With more than 40,000 payroll practitioners reached through membership, the Canadian Payroll Association has everything needed to stay current, compliant and connected.

 

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Our most valued member service, the Payroll InfoLineTM gives you fast, accurate answers to your most complex payroll questions. This is just one of many reasons to join us.

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Payroll and COVID-19

In these uncertain times, accurate and timely payroll is more important than ever. To help you manage, the Canadian Payroll Association has developed a comprehensive Q&A document related to the impacts of COVID-19 on payroll compliance. Topics include completing the ROE, Layoffs and EI Benefits.

This document will be updated as required.

Click here to download the Q&A document.

Proposed Changes to Federal Basic Personal Amount

Update as of February 14, 2020:
Proposed Changes to Federal Basic Personal Amount (FBPA)

As a result of a December 9 announcement by the Federal Government, the Canada Revenue Agency (CRA) has released updated versions of the following:


The CRA has provided administrative relief as to the timing of implementation of these proposed changes into payroll systems.

The Canadian Payroll Association has assessed these proposed changes to the Federal Basic Personal Amount as being overly complex because of the dynamic formula component. The late timing of the announcement is also an issue, particularly because employers, payroll service providers, and software developers are currently focused on meeting federal and provincial year-end requirements.

The Association is advocating that the proposed administrative changes be reviewed by the office of the Minister of National Revenue.

The FBPA changes are still only proposed, and have been challenged in the House of Commons.

It is the Canadian Payroll Association’s recommendation that no further implementation or payroll system development related to these administrative changes take place until the proposed legislation receives Royal Assent and the CRA conducts a thorough review. Should any employees inquire about the timing of the proposed changes, our analysis has concluded that the actual at source income tax variances do not represent a significant monetary impact per pay period. As is the case with any partial year changes, where applicable, employees will receive their complete eligible tax credit when filing their personal income tax return.

The Canadian Payroll Association will continue to update members on this issue, including once a determination has been made on how to best administer the federal basic amount.

Payment on Filing Eligibility Checklist

To help employers and payroll professionals determine their eligibility for the Payment on Filing initiative, the Canadian Payroll Association has developed this checklist. 

Click here to download the checklist

2020 Legislative Compliance Rate Sheet

As the authoritative source on Canadian payroll compliance, the Canadian Payroll Association (CPA) is pleased to provide members with the 2020 Legislative Compliance Rate Sheet. The information in this valuable resource is essential for employers to remain compliant with:

  • Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) rates and maximums
  • Employment Insurance (EI) and Quebec Parental Insurance Plan (QPIP) rates and maximums
  • Pension Adjustment (PA), RRSP and TFSA limits
  • Federal and provincial TD1 and Quebec TP-1015.3-V personal tax credit amounts
  • Workers’ compensation filing deadlines and maximum assessable earnings

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Want to get payroll certified?

Payroll Compliance Practitioner and Certified Payroll Manager courses start monthly. Study online or in-class. Your choice. Already know payroll? Take the challenge exam.

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Webinars while you work

See our lineup of 2020 webinar topics: conditions of employment, workers’ compensation, vacations, garnishments and more. Watch live or on demand.

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