Frequently Asked Questions

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

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.

Revenu Québec (RQ) and the Canada Revenue Agency (CRA) have different requirements in relation to the calculation of statutory deductions and the reporting of pay in lieu of notice.

RQ considers the pay in lieu of notice as a retiring allowance. However, the CRA considers pay in lieu of notice as employment income.

Pay in lieu of notice paid to a Quebec employee is subject to EI premiums, QPIP premiums, and Income taxes (not subject to QPP contributions). The Quebec lump-sum tax rates are used to calculate the Quebec provincial income tax. The Quebec provincial lump-sum tax rates are:

  • 15% for amounts up to and including $5,000.00
  • 20% for amounts over $5,000.00

The federal portion of income tax is calculated using the bonus method of taxation. If the employer is unable to use the two separate methods of income tax calculation for the federal and Quebec provincial tax due, then the employer may use the bonus tax method for both.

Pay in lieu of notice paid to a Quebec employee is reported in box O (code RJ) of the RL-1 and in box 14 of the T4.

Pay in lieu of notice paid outside of Quebec is subject to CPP contributions, EI premiums, and income taxes (using the bonus tax method). Since the CRA considers pay in lieu of notice as employment income, it is reported on the T4 in box 14

  1. Use your CPA user number and password to login to the Member Centre at payroll.ca
  2. Scroll down to 'Grade Report', and click 'View'
  3. Choose the Grade Report of the completed course you wish to view (note: only completed courses since January 1, 2017 will appear)
  4. Print your Grade Report by selecting the PDF icon in the top left corner and printing the downloaded file

Go to the Canadian Payroll Association website payroll.ca. On the homepage, click the “Member Centre”, enter your CPA number and password.

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.

Cancellations must be received at least 4 business days prior to the webinar date to be eligible for a refund. No refunds will be issued after the login information has been provided.

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

You need to fulfill the PCP Work Experience Requirement if you:

  1. Successfully completed the PCP courses prior to January 1, 2015, but did not submit your Certification Declaration.
  2. Completed some but not all the PCP courses prior to January 1, 2015.
  3. Started the PCP courses after January 1, 2015.

Yes, as long as the experience meets the criteria for the CPM certification: 2 years of weighted payroll experience where you are responsible for the payroll function of an organization, including being accountable to management for the accuracy of employees' pay and statutory remittances, or equivalent experience, obtained within the past 5 years. Even if you previously submitted a PCP Work Experience Requirement Application (WERA), you must still submit the CPM Payroll Experience Prerequisite Application (PEPA) to apply for the CPM certification. 

You can retrieve your username and password at any time by clicking on the Forgot your Username and Password link immediately below the login fields on JobConnect’s main page. Enter your registered email address and you will be sent an automated message to your email account to retrieve your login information.

Yes. Once you have created your account, with your primary and billing contact information, and have purchased your JobConnect credit(s), you will be able to access the "Post a Job" screen.

On the “Post a Job” screen, you will be able to select the criteria for your job posting, including the contact information you wish display to candidates. You have the option of hiding or displaying your company name, contact name, title, email address, and phone and fax numbers.

If you choose to hide the information, your job will be displayed as a confidential posting, and candidate applications will be sent to both your inbox and the email address included in your posting regardless of whether it’s hidden or not.

Employees who are paid a retiring allowance upon termination have the option of transferring the eligible portion of the retiring allowance directly to an RRSP without actually using any of their personal RRSP limit and while avoiding paying income taxes at source on the portion transferred. The eligible amount is determined by using the following calculation:

  • $2,000 for each calendar year, or part year, up to and including the end of 1995 that the employee was employed with the company; plus
  • $1,500 for each year up to and including the end of 1988 that there were no employer pension plan or deferred profit sharing plan (DPSP) contributions vested in the employee as at termination.

Any monies paid to the employee, including any eligible portion of the retiring allowance not transferred, are subject to income taxes at source.

On a T4 slip, the amount of the eligible retiring allowance is reported in Code 66 Eligible retiring allowance (regardless of any amount transferred tax-free) and Code 67 Non-eligible retiring allowance will show the non-eligible value.

For employees in Quebec, the entire amount of the retiring allowance is reported in Box O of the RL-1 slip. In addition, a footnote Code RJ is entered in the footnote code box for the full amount. You do not footnote eligible and/or non-eligible amounts separately on the RL-1 slip.

For example, an employee’s employment is terminated in October of the current year. The employee was hired in April, 1986, joined the company pension in April, 1987 and is 100% vested. At termination they received a retiring allowance of $74,000 to be paid in the current year.

Calculating the eligible and non-eligible amounts

1986 – 1995 = 10 years x $2,000/year

= $20,000

1986 = 1 year x $1,500/year 

= $ 1,500

Eligible   

  $21,500

Non-eligible ($74,000 - $21,500)  

= $52,500

T4

RL-1

Code 66 − 21,500

Box O − 74,000, code RJ 

Code 67 − 52,500

In Québec, if the professional membership dues are required by a professional association for the purpose of maintaining a professional status, then any employer-paid or reimbursed dues are deemed a taxable benefit to the employee. For example, an employee who is the controller of the finance department of a company is reimbursed for their professional membership dues to a professional order of accountants; the employee is deemed to have received a taxable benefit.  On the contrary, RQ may consider that such a payment or reimbursement is not a taxable benefit if the dues are being paid for or reimbursed for the employer’s benefit. For example, if an employer hires a chartered accountant who works as a receptionist and does not perform any duties at their employment that pertain to their profession of accountancy but is obliged by the employer, simply for prestige, to maintain a professional status recognized by law, then any employer-paid or reimbursed dues are non-taxable.  This is because the employee is not hired to practice their profession and does not perform any act pertaining to the profession, rather the employer required the membership for their own prestige.

Federally, however, if the employer can validate they are the primary beneficiary from the employee's membership in a professional association, any employer-paid or reimbursed fees are non-taxable. Employer-paid fees are non-taxable if the employer requires membership as a condition of employment. For example, a company that sells chemicals requires its Chemical Engineer to maintain a professional status through an engineering association and would therefore be non-taxable.   On the other hand, in situations where the employee is the primary beneficiary, employer-paid or reimbursed professional membership dues constitute a taxable benefit.

When professional membership dues are considered taxable, the benefit is subject to:

  • Q/CPP
  • EI, and QPIP (if paid in cash)
  • Federal and provincial income taxes

The taxable benefit is reported on the RL-1 slip in boxes A and L and on the T4 slip in box 14 and code 40.

In the majority of cases, Grade Reports will be available to access/print approximately two weeks after the official end date for the course.

If you do not have a password or have forgotten it, on the homepage click on “Member Centre” and click on Forgot password.

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.

To access the Legislative Compliance Rates Sheet, you must be a member of the CPA.

If you are a member, visit Federal Legislative Updates and Publications page (member login required).

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.

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.

The CPA provides the Payroll Experience Prerequisite Application (PEPA) and a detailed guide to completing it on its website. You must submit your completed application with all supporting documentation at least 4 weeks before you intend to start the Introduction to Payroll Management course. You will be advised of the status of your application within 20 business days of the date it is received by the CPA.