Click Here to Declare your CPE Hours!

REMINDER: CPE PROCESS HAS CHANGED
Certified members: now ALL certified members have to declare their Continuing Professional Education (CPE) hours. Don't put your certification at risk! If you haven't already done so, sign in before December 31st to declare your CPE hours. Read more.

NEW: Effective January 1, 2017, the CPA is implementing a five-year timeline for all Certified Payroll Manager (CPM) students to complete the requirements of the CPM certification, including Declaration. For the detailed information, please click here.

Not sure about the first steps for Payroll Compliance Practitioner (PCP) Certification? Getting started is simple and the first steps are just a click away.

Find out more online, including study options, course fees, and registration.

YEAR-END IS RIGHT AROUND THE CORNER! Register for our valuable Year-end & New Year Requirements  seminar today!

BRAND NEW: Communication for the Payroll Professional

Seminars happen year-round across Canada and range from introductory to advanced. Select from more than 20 topics, including Learning Payroll, Taxable Benefits & Allowances, Terminations, Pensions & Benefits, Year-end & New Year Requirements and more!

Did You Know? Pension & Benefit complexities demand payroll compliance knowledge

Become part of a community of more than 20,000 members.

Watch our video and discover the valuable benefits of a CPA membership today!

Click here to become a member!

If an employer directly reimburses an employee for automobile costs that are associated with the employee’s own automobile, such as gas, repairs and insurance, these reimbursements will be considered a taxable auto allowance and will be subject to all applicable statutory deductions: federal and provincial income tax, Canada Pension Plan (CPP), Quebec Pension Plan (QPP), Employment Insurance and Quebec Parental Insurance Plan (QPIP).

If the employer makes the same payments on behalf of the employee to the applicable organization, then the payments will be subject to federal and provincial income tax and CPP/QPP only, as the amounts will not be deemed as cash income to the employee.

In both instances, these amounts should be reported in Box 14 and Code 40 of the T4, as well as Box A and L of the RL-1 (QPIP if employed in Quebec).

Our library of Payroll Best PracticesTM Guidelines continues to grow.  Check out our newest Guideline:

Setting Up a New Payroll in Canada (Members Only)

Check out our most popular Guidelines:

Pay Statement Payroll Best Practices Guidelines (Public Access)
Statutory Holidays Payroll Best Practices Guideline (Members Only)
Mergers and Acquisitions Payroll Best Practices Guideline (Members Only)