Solutions to Questions

Dryden 6e: Solutions Manual Chapter 1 .

1 Chapter 1

Dryden: An Introduction to Canadian Payroll

Administration, 6e Solutions to Questions

Review Questions:

1-1 The criteria are:

•What was the intent of the parties in entering the contract.•The degree of control that the payer exerts over the worker •Who provides the necessary tools for the work to be performed •Whether the worker can sub-contract work to others or hire assistants •Whether or not the worker has financial investment in a business to perform the work •The degree of financial risk that the worker has •If there is opportunity for additional profit, or risk of financial loss in performing the contract •The degree of integration of the worker into the payer’s organization 1-2 The employer must receive a Social Insurance Number from the employee within three days of commencing the employment contract, or terminated employment.The Social Insurance Number should be kept confidential and only used in communicating employee information to the government.If the Social Insurance Number starts with the number 9 then it is a temporary number. The employer need to know the expiry date and if the employee cannot provide a permanent number, or evidence of expiry extension then the employment contract needs to be terminated by the expiry date.

1-3 Industries covered by federal legislation include:

•banks An Introduction to Payroll Administration, 6th Canadian Edition, 6e Alan Dryden (Solutions Manual All Chapters, 100% Original Verified, A+ Grade) 1 / 4

Dryden 6e: Solutions Manual Chapter 1 .

2 •inter-provincial marine shipping, ferry and port services •air transportation, including airports and airlines •railway and road transportation that involves crossing provincial or international borders •canals, pipelines, tunnels and bridges (crossing provincial borders) •telephone, telegraph and cable systems •radio and television broadcasting •grain elevators, feed and seed mills •uranium mining and processing •businesses dealing with the protection of fisheries as a natural resource •many First Nation activities •most federal Crown corporations •private businesses necessary to the operation of a federal act 1-4 Stakeholders for payroll administration within the company are all employees, as well as accounting, human resources and management.1-5 External stakeholders for payroll administration include the Canada Revenue Agency, Revenue Quebec, provincial/territorial agencies, courts, unions, pension administrators, group benefit insurance carriers, charities and any other party for which there are deductions from the employees’ wages.

Suggested Exercises:

1-1 The seven criteria should be discussed with the class, depending on what personal information the instructor is willing to share. In most situations the instructor will be an employee.1-2 The different criteria used in Quebec should be compared to the Canada Revenue Agency. Discussions should lead to students to understand that the differences are more semantic than substantive and either set of criteria will likely lead to the same determination.1-3 The exercise is expected to entice a variety of different opinions to be expressed as to why each industry is of the “national interest”.Responses will vary by class. 2 / 4

Dryden 6e: Solutions Manual Chapter 1 .

3 1-4 As education is provincial responsibility it is expected that all schools will fall under provincial or territorial jurisdiction.1-5 The employer challenges in administering the Social Insurance Number identified by students will vary widely based on individual experience and work knowledge. Emphasis should be placed on the initial request, monitoring temporary numbers and maintaining confidentiality.1-6 This exercise will provide for discussion of internal and external stakeholders for the payroll process. Internal parties should include employees, business owners and managers, as well as departments such as accounting, human resources and information technology. External stakeholders list should include the Canada Revenue Agency, Service Canada, courts, unions and benefit providers.

Assessment Questions:

1-1d) All of the above 1-2b) The worker can hire assistants 1-3d) Contact the Canada Revenue Agency for a ruling.1-4a) Three days 1-5c) Request the employee provide card expiry date 1-6a) Banking 1-7c)Credit Unions 1-8d) National retailer 1-9c) Human resources 1-10a) Canada Revenue Agency 3 / 4

Dryden 6e: Solutions Manual Chapter 2 .

1 Chapter 2

Dryden: An Introduction to Canadian Payroll

Administration, 6e Solutions to Questions

Review Questions:

2-1The criteria used to determine the applicable jurisdiction for employment standards will depend on the employer’s jurisdiction as covered in chapter 1 and the location where the work is performed.2-2The most recent employment standards to be introduced in most jurisdictions include reservist leave, organ donation leave, leave of absence when a child has disappeared or dies as a result of a criminal action. Students should also be aware that some governments in 2020 and 2021 have introduced temporary changes to employment standards to accommodate pandemic related workplace challenges.2-3Employers may provide for additional employment benefits or betting working conditions than required under employment standards legislation. The legislation provides for the minimum condition or benefit that must be provided to the employee.2-4Union agreements may contain provision that are more generous than employment standards and therefore must be honoured by the employer.Should the union agreement provide less benefit to the employee than the legislated standard than the standard must be honoured by the employer.2-5If an employer wants to establish a policy that will impact employees in multiple jurisdictions then the policy must meet the most generous standard of the jurisdictions.

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