Frequently Asked Questions

We do not accept external payroll courses for credit. All required core payroll courses must be taken through the CPA or its certification affiliates. 

For those with previous payroll knowledge or experience, a challenge exam is available for each core payroll course in the Payroll Compliance Practitioner (PCP) program. In the challenge option, the final exam is worth 100% of the final mark.

Any courses with a minimum of 30 credit hours in payroll career-related topics like accounting, human resources, interpersonal skills or business communication completed through an accredited public college or university. These hours can be applied to both the current and following year’s annual CPE requirements.  In order for a course to be considered an eligible activity toward fulfilling the CPE requirement, the course must be successfully completed according to the college or university’s passing mark at which the course was completed.

For example, PCP certification holders who complete either the Introduction to Payroll Management or Applied Payroll Management courses in the Certified Payroll Manager (CPM) certification program satisfy both the current and following year's annual CPE requirements. This also includes the CPM transfer credit courses of Organizational Behaviour, Managerial Accounting, and Compensation and Benefits.

Yes. If you have less than one year of applicable payroll experience in your current or past position, you can combine positions to satisfy the one-year requirement. You must complete a separate application form for each payroll position being submitted for assessment.

If the organization does not have an official job description for the position you would like to submit for the Payroll Experience Prerequisite Application (PEPA) assessment, you must prepare a detailed job description yourself and submit it to your verifier for approval.

To paste your resume on the first Professional Profile page, ensure you are cutting and pasting actual formatted TEXT from an open word processor (i.e., Word) or text editor.

Simply open your resume file, choose Select All [Ctrl + A] from the Edit menu. Go to the Edit menu a second time, and select Copy [Ctrl + C]. Then go to your web browser and click into the resume text field. Go to the Edit menu once more and choose "Paste." [Ctrl + V] You should see your resume appear in the text field immediately.

Unfortunately, this is currently the only way to paste a whole file. JobConnect does not support cut-and-paste or drag-and-drop uploads (i.e., moving file items the way you would on your computer's desktop) at this time.

If this does not work as described, you may need to modify some simple settings on your web browser software to enable copy-and-paste support. If you are using MS Internet Explorer, the Copy and Paste features may have been disabled under the Security tab of your Internet Options screen (accessible under the Tools menu of the Internet browser). To re-enable Copy and Paste, navigate through the Internet Options dialog to the Security tab and ensure that Internet (the globe icon) is highlighted at the top of the window. Next, click the Custom Level button to display detailed options: at the fifth heading (Miscellaneous), the radio buttons at the third sub-heading serve to enable or disable (or selectively enable, with user prompts) your ability to copy and paste through web forms such as those on our site. The same option enables/disables drag-and-drop for sites that use this functionality.

If you have difficulty with the formatting of your resume on JobConnect, try saving it from your word processing software in one of the supported formats (plain text or HTML) before posting it. This should ensure it's more easily cut and pasted.

Note: If you have HTML code in your resume that's been generated by a "WYSIWYG" web editor, or an online page-builder site, you may find it conflicts with JobConnect. Try simplifying or use plain text and re-format it with our own in-page HTML editor (supported under MS Internet Explorer 4.0 and up only).

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 transfer from Quebec, while working for the same employer under the same business entity, will require a reconciliation of QPP and CPP contributions. Employers must use the YTD QPP employee contributions when calculating any remaining CPP to be deducted.

The Canada Revenue Agency (CRA) has confirmed that Box 26 will be populated by pensionable earnings up to the YMPE, even if the employee has contributed at least $2,564.10 toward QPP before transferring outside of Quebec.

Example:

David earns an annual salary of $58,000 and is paid on a weekly basis. He earned $55,300 in Quebec and contributed $2,797.20 in QPP before transferring to Ontario. He then earned $1,115.38 in each of the two weeks left of the year as an Ontario employee. No CPP contributions are required since he has already contributed at least $2,797.20 in QPP. David’s Ontario T4 slip would be completed as follows:

• Box 16 of T4 = 0
• Box 26 = $0

QPP – EMPLOYEE TRANSFERING TO QUEBEC

For the 2017 tax reporting year if an employee is transferred to Quebec the employer must multiply the total CPP contributions withheld since the beginning of the year by a weighting factor to determine the maximum employee QPP contribution.

Payroll systems should have been programmed with the new weighting factor effective for the first pay period of 2017 to be ready in the event that an employee transfers from another jurisdiction to Quebec.

For the first pay period of 2017, the factor would be calculated as follows:

With a CPP contribution rate of 4.95%, the weighting factor would be 5.40 / 4.95 = 1.0909. (When the CPP and/or QPP contribution rate changes, the weighting factor would require a recalculation.)

Example:
Jacques earned $15,000 in Ontario and paid CPP contributions of $655.88 prior to moving to Quebec.

Jacques year to date contribution will be $655.88 x 1.0909 (Weighting Factor) = $715.50

Jacques will contribute $2,081.70 to QPP until he reaches a combined total of $2,797.20 between CPP and QPP.

An employee who has already contributed $2,564.10 in CPP contributions prior to moving to Quebec will not be required to contribute to the QPP as he attained the maximum for 2017.

Example:
Melanie earned $55,600 in Ontario and paid the maximum CPP contribution of $2,564.10 before moving to Quebec.

Melanie will not contribute to QPP as she reached the maximum yearly contribution for 2017.

An amount paid by the employer to acquire, on behalf of their employee, a share or fraction of a share issued by the Fonds de solidarité FTQ or by Fondaction is subject to income tax at source. This taxable benefit is not subject to QPP, EI (no EI if contributions locked-in. If not locked in, then EI is deducted), QPIP, nor the employer contribution to the health services fund (QHSF), the contribution related to the CNESST labour standards, the premium related to the CNESST Health and Safety, nor the contribution to the Workforce Skills Development and Recognition Fund (WSDRF).  The amount of the benefit must be reported on the RL-1 in boxes A, L and in code G-1 (but not in box G), and on the T4 in boxes 14, 26, and code 40.

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.

If the course was completed outside of Canada, you must get an educational credential assessment from an accredited assessment agency. You must mail the original assessment and the Transfer Credit Application to the Certification Department.

Yes. Your payroll experience must be obtained within 5 years before or 5 years after the start of the Payroll Compliance Legislation course if you are taking courses online or through continuing education. For students taking the PCP courses through a full-time program at a recognized college, university or private career college, the PCP Work Experience requirement timeline begins when you complete the Payroll Fundamentals 2 course.

The weighting of the payroll work experience requirement is determined by the number of hours per week spent completing payroll-oriented tasks. Using the standard 35-hour work week, the number of months spent completing qualifying work experience can be calculated. For example, if you spend 50% of your time (17.5 hours per week) on payroll-oriented tasks and have held the position for 24 months, you would be granted a total of 12 months (17.5 / 35 * 24 = 12). Only a full completed month of experience will be counted (no fractions, decimals or rounding).

If payroll is only one of your functions, you may require more than 2 years in the position to meet the requirement.

This problem most often originates in the settings of your web browser or your Internet connection. Try adjusting the Internet Options of your MS Internet Explorer web browser. (This problem does not typically affect Netscape/Firefox users). There are two separate adjustments that can be made, the first of which should correct the problem. If not, attempt the second and try again.

1. Open your browser's Advanced options. (Click the Tools menu and select Internet Options. Click the Advanced tab.)

Find the heading marked HTTP 1.1 Settings, and ensure that HTTP 1.1 protocol is ENABLED (checked) for use with Proxy Servers. (Both items under this heading should be checked.)

While on the Advanced page, make sure the Friendly HTTP Errors and Friendly URL's settings are DISABLED (unchecked). These can unhide additional information helpful in diagnosis and troubleshooting.

Make these adjustments and try to connect again. If this fails to correct the problem, try the second adjustment below.

2. If it is permitted by your administrator, you can bypass proxy servers entirely. This is controlled from the Connections section of the Internet Options screen. (Look under Connections, LAN Settings.) You may wish to contact your Internet service provider or network administrator first to find out if your connection will still work properly with proxies bypassed.

If neither of these steps rectify the situation, you will need to speak with your Internet service provider or network administrator about other network factors outside of our control.

If you need detailed assistance with locating the options noted above or making the adjustments described, contact us. You will need to know your web browser type and version number so we can provide specific instructions for your system.

To change the format of the candidate application email from Text/HTML to Web Link, log in to your employer account and click on Edit Username and Password. There you will find Select desired format for matched candidates. Make your selection and click the Update button. This will update your account and return you to your account toolbox.

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.

Employers may provide a non-accountable allowance to employees who are moving. When the employer provides a cash allowance with no documented receipts, amounts may be treated as non-taxable in the following circumstances:

• RQ – the equivalent of two weeks’ salary
• CRA - $650.00 (employee must provide a written statement declaring this amount was used to pay for moving expenses)

Any amount in excess of the prescribed exemptions must be included as income subject to Q/CPP contributions, EI and QPIP premiums, and federal and provincial income tax, reported in box A and L of the RL-1 slip and box 14 and code 40 of the T4 slip.

Click here to manage your subscriptions with the CPA (member login required).

To transfer a non-payroll course credit, you must have successfully completed Payroll Compliance Legislation. You must mail an official transcript along with the Transfer Credit Application. Click here to download the form.

The CPA provides the CPE Activity Tracking Tool to help you keep track of your completed CPE activities, but it is not mandatory. Using the tool or not, all certification holders must keep a record of their CPE activities, along with documentation to prove completion (where applicable) for at least three years, in the event they are chosen for a CPE compliance audit.

Most activities that you complete through the CPA will be automatically entered into your CPE file as long as you register directly with the Association.

Note: If you participated in a CPA webinar but were not the individual who purchased the session, you will need to log this individually should you wish to track your CPE using the log. When adding in this activity, enter the Provider/Source as “Webinar – CPA.”