Summer Balancing: Avoiding the Pier and the LMU - Recorded Webinar
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Nobody wants a surprise audit letter from the Canada Revenue Agency (CRA) or Revenu Québec. Yet, every year, these agencies carefully review T4 and RL-1 submissions, looking for discrepancies in pensionable and insurable earnings. The result? Many employers face PIER (Pensionable and Insurable Earnings Review) or LMU (Letter of Maximum Uniformization) assessments. Get ahead of potential issues by joining our timely session on summer account balancing.

The session, facilitated by NPI’s own Aditya Chauhan (PLP), Payroll Compliance Advisor, will walk you through everything from CPP and EI requirements to common errors and practical solutions.
Note: Continuing Professional Education (CPE) hours will be applied to your current cycle at the time of registration.
How to access your archived session:
After registering for an archived webinar, a confirmation containing login information is sent approximately 2 business days after the registration has been processed. If you do not receive the login information, check your email SPAM folder. If it's not there, please contact membership@payroll.ca.
You will have access to the archived webinar 24 hours after receiving the login information.
Topics covered include:
- Why do you receive a PIER/LMU?
- Canada Pension Plan (CPP) and Employment Insurance (EI) requirements
- Quebec Pension Plan (QPP) and Quebec Parental Insurance Plan (QPIP) requirements
- Canada Revenue Agency’s PIER process
- Revenue Quebec’s LMU process
- Common errors to avoid
- What to do when you receive a PIER/LMU
- Practical tips and examples
- Penalties and appeals
After registering for an archived webinar, a confirmation containing login information is sent approximately 2 business days after the registration has been processed.
You will have access to the archived webinar 24 hours after receiving the login information.
Cancellations: No refunds will be issued once the email containing the login information has been provided.