Frequently Asked Questions

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

As a CPA member, you can access the exclusive payroll job opportunities posted on JobConnect, upload and store multiple resumes so you can easily apply to postings online and enable employers to find you, and set your desired level of confidentiality for your information. There are absolutely no fees for this member service.

We offer employers a variety of competitively priced packages to choose from, open to both CPA members and non-members. However, only CPA members benefit from discounted rates and have access to all the postings.

A medical reimbursement made by the employer directly to the employee is considered taxable and must be included in the employee’s pay. As a cash taxable benefit, the reimbursement is subject to Canada/Quebec Pension Plan contributions (C/QPP), Employment Insurance (EI) and Quebec Pension Insurance Plan (QPIP) premiums, as well as federal and provincial income tax deductions. The reimbursement must also be reported in Box 14 and Code 40 of the T4 slip and Boxes A and L of the RL-1.

If your CPA membership has been cancelled, you cannot renew it online. Instead, you must print a membership application form with your CPA number, and return it to us with payment. Membership forms can be found on the CPA website.

Payroll courses offered by or for the CPA vary in length depending on the delivery method.

CPA payroll courses offered through most public post-secondary institutions are based on a 14-week (3 hours per week) timeframe, for a total of 42 hours, which includes the final exam. This is the typical length of a post-secondary course in Canada.

CPA payroll courses offered online by the CPA are based on a 13-week schedule (estimated 3 hours per week), for a total of 39 hours, which includes the final exam.

Click here to select the payroll course you are interested in to find out the duration and start dates.

Many activities qualify for CPE hours. CPE includes activities that promote the skills and competencies directly related to payroll and influencer communities such as accounting or human resources. CPE can also be gained through opportunities that build other skills and competencies that contribute to an individual's professional development in their career, such as communication, interpersonal skills and project management.

View the Approved Activities List to find out what qualifies.

Yes, the CPA will accommodate approved leave requests. Individuals are eligible for one year of maternity/paternity/parental/adoption leave upon providing us with the appropriate supporting documentation. Health-related and other issues will be reviewed on a case-by-case basis.

Examples of appropriate documentation are Records of Employment (ROEs), doctor’s notes and proof of disability insurance. Note: Social insurance numbers on documentation should be blacked out.

If your Payroll Experience Prerequisite Application (PEPA) is not approved, you will be provided with details on what information and/or documentation is outstanding. You can reapply once you meet the requirements.

The cookies settings on your web browser may be the cause of your problem. Difficulty creating or accessing your account and profile often indicates that cookies are not enabled in your web browser's security settings. Check your browser's online help or other included documentation to configure cookies and Internet security preferences.

If your local network or your internet service provider uses a proxy server, you need to contact your network administrator or internet service provider's helpdesk for assistance.

If you have any difficulty with sign-up or application process, or have any other questions about JobConnect, contact Workopolis Customer Service: email jobconnect@payroll.ca or call 1-888-641-4047, ext. 8310. We are available between 8:30 a.m. and 5:00 p.m. ET Monday to Friday.

Please contact Workopolis Customer Service before contacting the CPA, as the CPA cannot help you with the technical aspects of JobConnect. 

A retiring allowance, as defined in subsection 248(1) of the Income Tax Act and part 1 of the Quebec Taxation Act, is an amount received upon or after retirement or termination from an office or employment in recognition of long service. This is often money paid at the discretion of the employer and not required by law. Sometimes this payment is referred to as a termination, lump-sum, or severance payment. The Canada Revenue Agency (CRA) IT Folio S2-F1-C2, Retiring Allowances provides additional technical interpretations.

The term "retiring allowance" does not necessarily mean that the individual is retiring and is used by the CRA and Revenu Québec (RQ) to describe a payment made to a terminating employee as compensation for loss of office or in recognition of past service.

Before a retiring allowance can qualify as such, the employer must establish the employee-employer relationship has been severed. If the terminated employee is still expected to perform services for the former employer, or is still accruing benefits in the company’s pension plan, an employee-employer relationship is still deemed to exist and the payment would not qualify as a retiring allowance.

Regular employment income, such as bonuses, commission payments, accumulated overtime, legislated pay in lieu of notice and vacation pay, do not qualify as a retiring allowance. However, accumulated sick leave credits paid out on termination, damages awarded to a former employee in a wrongful dismissal case and severance pay required under Ontario’s Employment Standards Act, 2000, and the Canada Labour Code, Part III, or a gratuitous severance pay in any jurisdiction, qualify as a retiring allowance. Amounts over and above the legislated minimum lieu of notice periods may qualify as a retiring allowance provided the employee-employer relationship has, in fact, been severed.

As retiring allowances are usually paid at the discretion of the employer, the amount will vary for each employee. The method of payment can vary as well. For example, some employers will pay the retiring allowance as a lump-sum payment on termination, whereas others will choose to spread this payment over a number of months, or even a number of years.

Payments that qualify as a retiring allowance are taxable using the lump-sum tax rates and are not subject to Canada/Quebec Pension Plan contributions, Employment Insurance (EI) premiums, or Quebec Parental Insurance Plan (QPIP) premiums.

Membership with the CPA begins on the 1st of the month in which you became a member and lasts for one year. For example, if you became a member on May 5, your membership will run from May 1 of that year to April 30 of the following year. You will receive communications via email and mail close to your renewal date to remind you that it is time to renew.

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.

The CPE cycle runs annually from January 1 to December 31. 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 annual December 31 deadline.

  • PCP Certification holders will be required to attain and declare 14 hours of CPE annually
  • CPM Certification holders will be required to attain and declare 21 hours of CPE annually

Effective January, 2015, students who have completed some but not all of the PCP courses have 5 years (until January 1, 2020) to complete the education requirements, satisfy the PCP Work Experience Requirement and submit the PCP Certification Declaration.

Yes. You are required to complete the Introduction to Payroll Management course within 2 years of having your Payroll Experience Prerequisite Application (PEPA) approved. After 2 years, you must submit another application.

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).

No. Jobs purchased for posting on JobConnect will only be posted on the CPA’s website. While the CPA has partnered with Workopolis Niche Networks to run JobConnect, jobs posted on the CPA’s JobConnect will only be accessible to CPA members and not affiliated with Workopolis.

Transfer from Quebec to Ontario

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.

If you are a new Professional or Associate Member, or the Payroll Representative for a new Organization Member, a receipt will be included in the membership kit mailed to you 4-6 weeks after your application and payment have been processed.

If you are renewing a membership, a receipt will be emailed to you within 7 business days to the preferred email address on file.