Frequently Asked Questions

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

There is no requirement by Revenu Québec (RQ) to separate the eligible and non-eligible portion of the retiring allowance on the RL-1 slip. The total amount of the retiring allowance is reported on the RL-1 slip in box O (code RJ).

The Canada Revenue Agency (CRA) requires the reporting of eligible and non-eligible retiring allowances separately on the T4 slip.

For employees who receive a retiring allowance upon or after termination who have years of service prior to 1996, the employer is required to calculate the eligible portion of the retiring allowance. The eligible amount is determined by using the following calculation:

  • $2,000 for each year, or part year, prior to 1996
  • $1,500 for each year or part year prior to 1989 that employee was not vested in a pension plan or DPSP.

The eligible portion is reported in code 66 of the T4 slip and the non-eligible portion is reported in code 67.

Students can access/print the Grade Report free of charge. There is a fee to order an official transcript, should you require one.

Usually, international students receive some money back from the government.

If you have a Work Permit, then you should also have a Social Insurance Number (SIN).

The Candidate membership category went into effect on November 1st, 2019.  Any Associate memberships obtained or renewed prior to that date were still subject to the former membership categories available at that time.  No refunds will be made available for the difference in the membership category fees. Any membership renewals made after November 1st, 2019 by eligible candidates can renew at the Candidate Membership rate and can continue to enjoy Candidate Membership up to five (5) fiscal years from the start date of first PCP course and/or until the satisfaction of your PCP Work Experience Requirement.
 
If you hold a Candidate Membership while working towards your PCP certification, your membership type will be upgraded to a Professional Membership only once your membership is up for annual renewal. You can find your renewal date by logging into Member Centre.
 

If you cannot remember your CPA number, first access the CPA Login page. Once there, click on the latter part of “Forgot my CPA Number.” Enter your email and click on “Submit.” You must enter the preferred email address you have on file with the CPA. Otherwise, you will not receive the email with your CPA number.
           
If you need help, contact membership@payroll.ca.

Should you wish to track your CPE using the online CPE tracking tool to log volunteer hours with the CPA as a SME or hours spent reading DIALOGUE magazine, enter "Subject Matter Expert – CPA" or "DIALOGUE magazine – CPA," respectively, as the provider for your CPE activity.

If you are currently a PCP, you are not affected by the PCP Work Experience Requirement as long as you maintain certification by fulfilling the ongoing requirements. In fact, you may benefit from the enhanced status of the PCP program as a result of the PCP Work Experience Requirement.

Yes. If you have less than 2 years of applicable payroll experience in your current or past position, you can combine positions to satisfy the 2-year requirement. You must complete a separate application form for each payroll position being submitted for assessment.

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JobConnect accepts all major credit cards for posting jobs. At this time employers cannot be invoiced for jobs. 

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.

Revenu Québec (RQ) and the Canada Revenue Agency (CRA) have different requirements regarding health spending accounts.

Since RQ considers health insurance plans to be a taxable benefit, it does not make an exception when it comes to the health spending account. To determine the value of the taxable benefit throughout the year, the following calculation must be performed:

[(A x B) /C] + [D x E) / F]

Where:

A: The total of all benefit reimbursements paid to all employees who have the same type of coverage (e.g. single or family)

B: Number of days during the year the employee has coverage under the plan

C: The total number of employee coverage days for all employees (total of column B)

D: Total of all administrative or management fees paid to a third party

E: Number of days during the year the employee has coverage under the plan

F: The total number of employee coverage days for all employees (total of column E)

At the end of the year, the employer will have to adjust the value of the taxable benefit based on the real amounts that were used by the group of employees covered under the same plan if estimations were initially used.

The taxable benefit is subject to QPP contributions and Quebec income tax and must be reported on the RL-1 in boxes A and J.

The CRA considers that if the majority of the reimbursement is for health expenses, it is not a taxable benefit and there is no T4 reporting requirement.

To order an official transcript, you are required to submit a Transcript Request Form along with a payment of $20 plus applicable tax. The official transcript will be mailed to the address provided within 3 to 4 weeks.

Information on how to apply for a SIN can be found on the Government of Canada’s Employment and Social Development website. The website will provide you with details on eligibility and the documentation you will need in order to apply for a SIN.

https://www.canada.ca/en/employment-social-development/services/sin.html

The Canadian Payroll Association does not store credit card info, memberships are not automatically renewed, so your card will not be charged.
 

To reset or create a password, click on Member Centre (at the top right corner of the website) or click on My Profile (in the Membership menu). Then click on “Forgot password.” Enter your CPA number and click on “Submit.” An email will be sent to the preferred email address you have on file with the CPA providing instructions on how to reset or create our password.
 
If you need help, contact membership@payroll.ca.

Any courses with a minimum of 30 credit hours in payroll career-related topics like accounting, human resources, interpersonal skills or business communication completed through an accredited public college or university. These hours can be applied to both the current and following year’s annual CPE requirements.  In order for a course to be considered an eligible activity toward fulfilling the CPE requirement, the course must be successfully completed according to the college or university’s passing mark at which the course was completed.

For example, PCP certification holders who complete either the Introduction to Payroll Management or Applied Payroll Management courses in the Certified Payroll Manager (CPM) certification program satisfy both the current and following year's annual CPE requirements. This also includes the CPM transfer credit courses of Organizational Behaviour, Managerial Accounting, and Compensation and Benefits.

Yes. If you have less than one year of applicable payroll experience in your current or past position, you can combine positions to satisfy the one-year requirement. You must complete a separate application form for each payroll position being submitted for assessment.

If the organization does not have an official job description for the position you would like to submit for the Payroll Experience Prerequisite Application (PEPA) assessment, you must prepare a detailed job description yourself and submit it to your verifier for approval.