Frequently Asked Questions

Easily find the answers to your questions on membership, professional development programs, certification and JobConnect!

You will receive an email with a link and password to access the archived version of the webinar you registered for 2-3 business days after the live webinar has taken place. If you do not receive a confirmation email after 2-3 business days, please check your junk mail folder and be sure to whitelist the Canadian Payroll Association in your address book.

We do not evaluate non-academic credentials. Increasingly more post-secondary institutions provide this type of evaluation service, sometimes called Prior-Learning Assessment or Recognition, through their Continuing Education divisions.

Contact your local college or university to find out what service they offer. If the post-secondary institution's review exempts you from one of its course offerings, we may also honour the credit.

The CPA's CPE cycle runs annually from January 1 to December 31. However, the Association recognizes the recent educational investment and rigorous learning that newly certified members have undertaken to achieve certification, and as such, extend the initial CPE cycles for these members.

Newly certified in 2017:

  • PCP certification holders certified in 2017 will be required to attain and declare 14 hours of CPE prior to December 31, 2019, after which they will be required to attain and declare 14 hours of CPE annually.
  • CPM certification holders certified in 2017 will be required to attain and declare 21 hours of CPE prior to December 31, 2019, after which they will be required to attain and declare 21 hours of CPE annually.

Newly certified in 2018:

  • PCP Certification holders who become certified in 2018 will be required to attain and declare 14 hours of CPE prior to December 31, 2020, after which they will be required to attain and declare 14 hours of CPE annually.
  • CPM Certification holders who become certified in 2018 will be required to attain and declare 21 hours of CPE prior to December 31, 2020, after which they will be required to attain and declare 21 hours of CPE annually.

All certified members must submit a CPE Declaration online through the Association's website to confirm that they have met the annual CPE requirement by the end of their CPE cycle. CPE declarations are due by December 31 of each year.

Yes, as long as the experience meets the criteria for the CPM certification: 2 years of weighted payroll experience where you are responsible for the payroll function of an organization, including being accountable to management for the accuracy of employees' pay and statutory remittances, or equivalent experience, obtained within the past 5 years. Even if you previously submitted a PCP Work Experience Requirement Application (WERA), you must still submit the CPM Payroll Experience Prerequisite Application (PEPA) to apply for the CPM certification. 

You do not have to hold a management title to satisfy the CPM work experience requirement.

You can retrieve your username and password at any time by clicking on the Forgot your Username and Password link immediately below the login fields on JobConnect’s main page. Enter your registered email address and you will be sent an automated message to your email account to retrieve your login information.

You do not have to be a member of the CPA to post on JobConnect. Non-members can create non-member accounts to place JobConnect ads, register for events and order other CPA products. However, only CPA members receive 20% off all JobConnect posting and resume review services, and have access to all the postings. 

Click here for information about becoming a CPA member.

Although a bonus payment may fall within one of the employee’s pay periods, the regular income tax tables should not be used to determine the amount of income tax owing on the bonus, as this will increase the amount of tax being deducted even more. The pay period tables apply a rate of taxation based on the assumption the employee will be making X amount of dollars for the year, spread over Y number of pay periods. A bonus payment increases the employee’s overall earnings for the year, which increases the rate at which the employee should have been paying income tax since the beginning of the taxation year.

For example, an employee receiving an annual salary of $50,000 per year in addition to a bonus payment of $10,000 will be taxed based on $60,000 per year when they file their personal income tax return at the end of the year. The employee’s income tax deductions each pay period, however, are only calculated based on an annual salary of $50,000. With a bonus payment, the payroll system is required to recalculate the employee’s taxes based on $60,000 and then calculate the difference between the income taxes the employee pays on a regular basis and the employee’s newly revised salary which has been increase by $10,000 for the entire year.

The payment of the bonus often results in the employee being bumped up to a higher income bracket. Both the Canada Revenue Agency (CRA) and Revenu Québec (RQ) require the employer to collect the difference between the pro-rated income tax that the employee regularly pays on an annual pay of $50,000 and the income taxes that would have been paid based on an annual salary of $60,000. This difference is then deducted from the bonus payment.

If an employer pays an employee additional bonuses throughout the year, the income taxes will be recalculated once again to take into consideration the previous bonuses paid to the employee.

The bonus tax method can be used for any payments that do not represent regular pay period earnings, for example, stock option taxable benefits, a taxable gift or award, or outstanding vacation paid upon termination.

The Payroll Representative of your organization must add you to your organization’s roster. They can add you by logging into the CPA’s website and clicking on My Profile → Organization Information.

If you have previously been a member of the CPA or have ever had a CPA number, the Payroll Representative will not be able to add you through the website. Instead, they must send an email to membership@payroll.ca with your information to add you.

Be sure to ask the Payroll Representative to include your previous CPA number and email address in the request. If you cannot remember your previous CPA number, let us know that you had a file with us in the past so we do not create two records for you.

After registering for an archived webinar, you will receive an email confirmation with the login information to access the archived webinar. Confirmation emails are sent 2-3 business days after the registration has been processed. If you do not receive a confirmation email after 2-3 business days, please check your junk mail folder and be sure to whitelist the Canadian Payroll Association in your address book.

The mark breakdown depends on the course and study option as indicated below. Click here for more information on the study options.

Payroll Compliance Practitioner

Certified Payroll Manager

Classroom and Online
PCL, PF1 and PF2

Challenge
PCL, PF1 and PF2

Classroom and Online
IPM and APM

Communication:

20%

Final Exam:

100%

Participation:

20%

Mid-term Exam:

30%

2 Assignments:

40%

Final Exam:

50%

Final Exam:

40%

Examples of many types of CPE Approved activities are listed on the Approved Activities List.

If a particular activity does not appear in the Approved Activities List, consider the following question: "Does the activity further my abilities as a payroll professional?" If the answer is yes, the activity is likely acceptable.

You need to fulfill the PCP Work Experience Requirement if you:

  1. Successfully completed the PCP courses prior to January 1, 2015, but did not submit your Certification Declaration.
  2. Completed some but not all the PCP courses prior to January 1, 2015.
  3. Started the PCP courses after January 1, 2015.

If you passed the Introduction to Payroll Management course prior to January 1, 2017, the 5-year timeline to complete the CPM certification begins January 1, 2017. All certification requirements, including the Certification Declaration, must be completed prior to January 1, 2022.

Ensure you are on the Job Seekers page when trying to log in. There is a separate login page for employers looking to post jobs.

If your web browser is using an auto-complete function to fill in your username and password, your software may be continuously repeating a typing error from your initial login attempt. Try turning off auto-complete and logging in manually.

After verifying the username and password text is correct, if you continue to have difficulty, you may need to clear your browser's cache file. Check your browser's online help or other included documentation to clear it.

You can review and print copies of your invoices and receipts from your account toolbox.

Log in to your JobConnect account and click on the Invoice/Receipt History link near the bottom of the page. Indicate the date range appropriate to your purchase and click Submit. A list of all of the purchases you have made during the period selected will be displayed and available for printing or reviewing in either HTML or PDF format.

Employees who are paid a retiring allowance upon termination have the option of transferring the eligible portion of the retiring allowance directly to an RRSP without actually using any of their personal RRSP limit and while avoiding paying income taxes at source on the portion transferred. The eligible amount is determined by using the following calculation:

  • $2,000 for each calendar year, or part year, up to and including the end of 1995 that the employee was employed with the company; plus
  • $1,500 for each year up to and including the end of 1988 that there were no employer pension plan or deferred profit sharing plan (DPSP) contributions vested in the employee as at termination.

Any monies paid to the employee, including any eligible portion of the retiring allowance not transferred, are subject to income taxes at source.

On a T4 slip, the amount of the eligible retiring allowance is reported in Code 66 Eligible retiring allowance (regardless of any amount transferred tax-free) and Code 67 Non-eligible retiring allowance will show the non-eligible value.

For employees in Quebec, the entire amount of the retiring allowance is reported in Box O of the RL-1 slip. In addition, a footnote Code RJ is entered in the footnote code box for the full amount. You do not footnote eligible and/or non-eligible amounts separately on the RL-1 slip.

For example, an employee’s employment is terminated in October of the current year. The employee was hired in April, 1986, joined the company pension in April, 1987 and is 100% vested. At termination they received a retiring allowance of $74,000 to be paid in the current year.

Calculating the eligible and non-eligible amounts

1986 – 1995 = 10 years x $2,000/year

= $20,000

1986 = 1 year x $1,500/year 

= $ 1,500

Eligible   

  $21,500

Non-eligible ($74,000 - $21,500)  

= $52,500

T4

RL-1

Code 66 − 21,500

Box O − 74,000, code RJ 

Code 67 − 52,500

If you are a Professional or Associate Member, you can update your contact information by clicking on the My Profile section of the CPA’s website (member login required).

If you are included under an Organization Membership, you can update only your home contact information online, not your business information. Click on My Profile (member login required).

If you wish to update the business information under an Organization Membership, you must be the Payroll Representative for that membership. Email membership@payroll.ca, and provide us with your CPA number and the revised information.

CANCELLATION OR SEMINAR TRANSFER: Requests must be received in writing at least five (5) business days prior to the seminar date. Please note a cancellation fee or transfer fee in the amount of $50 plus applicable taxes per day/per registrant for all sessions cancelled or transferred will apply. Cancellation or transfer requests received less than 5 business days prior to the seminar date are not eligible for transfer or refund.

If you have any questions or need help, contact membership@payroll.ca.

No. As payroll requirements vary significantly from country to country, to obtain the PCP certification, you must have at least one year of weighted Canadian work experience in payroll.