Frequently Asked Questions

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

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

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.

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

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. 

We publish an online database of course equivalents offered at more than 180 post-secondary institutions. Click here to search the database.

If a course does not appear in the database, it simply means that we have not yet reviewed it. A detailed course outline must be submitted to the Certification Department for assessment and inclusion in the database should it be recognized.

Each non-payroll course submitted to the Certification Department for credit transfer must:
  • Be equivalent to a Canadian post-secondary level course; high school courses or job experience are not eligible. If the course was completed outside of Canada, you must get an educational credential assessment from an accredited assessment agency.
  • Be a minimum of 30 credit hours in length.
  • Have a final method of evaluation worth at least 20% of the overall course mark.
  • Have been completed with a minimum grade of 65%. (Note: Transfer credit courses ending prior to January 1, 2013, must have a minimum grade of 60%.)
  • Have been completed within the last 10 years.

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.

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



Non-eligible ($74,000 - $21,500)  

= $52,500



Code 66 − 21,500

Box O − 74,000, code RJ 

Code 67 − 52,500

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.

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.

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.

Ensure you are on the Job Seekers page when trying to log in. There is a separate login page for employers looking to post jobs.

If your web browser is using an auto-complete function to fill in your username and password, your software may be continuously repeating a typing error from your initial login attempt. Try turning off auto-complete and logging in manually.

After verifying the username and password text is correct, if you continue to have difficulty, you may need to clear your browser's cache file. Check your browser's online help or other included documentation to clear it.

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.

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.

We do not evaluate non-academic credentials. Increasingly more post-secondary institutions provide this type of evaluation service, sometimes called Prior-Learning Assessment or Recognition, through their Continuing Education divisions.

Contact your local college or university to find out what service they offer. If the post-secondary institution's review exempts you from one of its course offerings, we may also honour the credit.

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.

Effective the first pay period with an effective date of 2012, employers may have to deduct Canada Pension Plan (CPP) contributions from the pensionable earnings they pay their employees who are aged 60 to 70, even if these employees are receiving a CPP or Quebec Pension Plan (QPP) retirement pension.

Employees Aged 60 to 65

Under the new rules, employees aged 60 to 65 who continue to work while receiving a CPP or QPP retirement pension have to contribute to the CPP as long as they are receiving pensionable earnings.

Employees Aged 65 to 70

Under the new rules, employees who are aged 65 to 70 who work and receive a CPP/QPP retirement pension have to contribute to the CPP as long as they are receiving pensionable earnings, unless they file an election with an employer to stop paying CPP contributions and send a copy of that election to the Canada Revenue Agency (CRA).

Employees eligible to stop contributing to the CPP must meet all of the following criteria:

  • employee is at least 65 but under 70 years of age;
  • employee is in receipt of a CPP or QPP retirement pension;
  • employee has filed their election to stop contributing to the CPP with their employer using the CRA’s form CPT30 — Election to Stop Contributing to the Canada Pension Plan (with a copy sent to the CRA); AND
  • employee has not filed a revocation of a prior election with their employer during the current calendar year.
  • Both employee and employer CPP contributions are required to be remitted as per the employer’s remittance frequency. In other words, if an eligible employee does not choose to opt out and instead continue making CPP contributions, the employer must match these contributions and send both portions to the CRA.

These changes do not affect employees who are considered disabled under the CPP/QPP or who are at least 70 years of age. That is, CPP contributions still stop when the employee is considered disabled under the CPP/QPP or after the employee turns 70. Also, these changes do not apply to Quebec employees whose pay is subject to the QPP.

To post a job on JobConnect, you need to have previously purchased a job credit.

You can view your available JobConnect credit(s) by logging into your account. Once logged in, you can see how many job credits you have available in the Account Summary located directly under the Welcome [your name] heading at the top of your account toolbox page.

If the bottom line of the summary indicates, "Your firm has 0 remaining job posts,” you will need to purchase a JobConnect credit. Follow the Click here to purchase additional jobs or services link to do so.

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).