THE OFFICIAL PUBLICATION FOR MEMBERS OF THE CANADIAN PAYROLL ASSOCIATION | VOLUME 43, ISSUE 5 | PAYROLL.CA / PAIE.

CA

Is the CPM
Designation
Right for You?
 The Year-end Process
We’re Here to Help

Live and On-Demand Options to Choose From

Year-end is always complex. 2021 was no Seminar Options for 2021 include:
different with additional legislative changes in
every province and territory due to the continued The Complete Year-end Package
pandemic. Join us as we help you navigate We’ve developed a comprehensive online year-end offering
through the year-end reporting race and get a to help you navigate through your obligations as an
head start on the 2022 New Year requirements. employer as follows:
Our expert instructors will break down a
complicated year-end into plain language, making
• Box-by-Box Federal and Quebec Year-end Slip Reporting
(On-demand) – 4 CPE hours
legislative changes easy to understand. This on-demand webinar includes normal review of PIER
audit, T4, and T4A slips and summary and Quebec Year-
By attending you’ll benefit by:
end Reporting normal review of RL-1 slips and summary.
• Being confident that you can handle This is a pre-recorded on-demand webinar. You will
receive a link to watch this seminar three business days
year-end for your organization or clients
before you attend the live Legislative Update.
• Avoiding compliance issues for this
• Legislative Update: Year-end and New Year
year-end and in the future
(Live) – 4.5 CPE hours
• Ensuring rates are updated or applied for first
• Bonus – Payroll Balancing and Reconciliation Webinar
payroll run of the year
(On-demand) – 1.5 CPE hours
• Mitigating risk for potential audits and errors • Bonus – Any webinar of registrant’s choice
• Building trust in your organization’s payroll (On-demand) – 1.5 CPE hours
department

• Removing stress from an already busy time Legislative Update: Year-end & New Year
of the year Designed for seasoned payroll professionals with a strong
understanding of the year-end process, this half-day online
seminar focuses on new legislative changes impacting
year-end and payroll operations. It is THE one-stop shop
for Canadian legislative year-end updates. This session is
included as part of the Complete Year-end package and is
also available on-demand.

Visit payroll.ca for a full list of dates.

 P r e s i d e n t ’s M e s s a g e

Peter Tzanetakis

As we approach another year-end, some payroll profes-

Table of Contents sionals may be contemplating their next career move.
Those aspiring to take on a management role need
to consider a shift in their thinking, approach and at-
8 Where
 Can Your Payroll titude. To be a payroll manager you will have to move
Career Take You? from being very focused on core elements of payroll,
to being able to broadly apply your knowledge, skills
and experience across payroll, finance and human re-
10 
2021 Canadian Payroll Association
sources. And, just as important, you’ll need to become
Advocacy Survey
a mentor, coach and people leader.
It all starts with having the right skills and experience.
14 S ample Termination Checklist If you’re contemplating a move to management, at this stage in your
career you will be confident in your compliance knowledge, and payroll
systems expertise. But at the managerial level, you will need to hone
18 A Successful Payroll Career, your skills in understanding and developing key performance indicators
with Pat Kniginyzky, PCP
to improve organizational efficiencies, benchmarking, implementing best
practices, and your human resource skill sets. These are all crucial skills
22 A Financial Stress Storm is on to help you successfully manage a payroll department.
the Horizon… Can Payroll Help? Advanced managerial accounting techniques and skills are also im-
portant areas you’ll need to master to climb into the managerial ranks.
A deeper understanding of accounting puts payroll managers in a position
26 Messages from the to work strategically with the finance and accounting functions of any
Payroll Community
organization and to provide the value and insight that only payroll can.
To be more closely integrated with human resources, it is critical that
28 Opening
 Doors with a CPM you gain the necessary skills regarding both monetary and non-monetary
Certification reward and compensation programs, including incentive plans, to keep
staff engaged at work.
Despite all of this, modern business theory suggests that only 20-30
30 Keeping Track of Statutory Holidays percent of managerial success is based on skill and knowledge. The rest is
about attitude and behaviour. If you really want to make this career move,
you’ll need to learn how to motivate, inspire and lead. Most of your focus
will be on these core elements in order to be a successful payroll manager.
These are all skills taught to students in the Certified Payroll Manager
(CPM) program. The certification program is designed to focus you in the
Columns right areas and set you up for success, as you embark on your journey into
leadership. You can learn more about the program on page 8 of this issue.
President’s Message. . . . . . . . 3
One thing we can say for sure is that the pandemic has highlighted
Chair's Message. . . . . . . . . . . . 5 how strategic payroll must be, and organizations that do not embrace
the value and insight payroll can provide may be challenged. Some of
Payroll InfoLine. . . . . . . . . . . . . 6 our most successful members have mastered the art and science of using
Did You Know?. . . . . . . . . . . 13 payroll to provide strategic value for their organizations, and have moved
to very successful senior positons as a result.
The Wellness Café . . . . . . . . 29 Payroll management is rewarding and fulfilling for those who pursue
Honour Roll. . . . . . . . . . . . . . 32 it. I want you to know that we are here to help you to take that next step
in your career! n

Follow us on Twitter
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@cdnpayroll

payroll.ca / paie.ca • DIALOGUE • 3

MemberPerks
for the Canadian
Payroll Association
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 C h a i r's M e s s a g e

Sherisse Mason, CPM, CHRP

DIALOGUE

DIALOGUE is published six times a year I’m not sure about you, but for me, the fall
by the Canadian Payroll Association.
usually brings about feelings of a “fresh
Postmaster: Send change of address
notifications and undeliverable copies to:
start.” The kids go back to school, summer
vacations end and everyone seems to get
1600 - 250 Bloor Street East
Toronto, ON M4W 1E6 back into their routine. The weather cools
Phone: 416 487 3380 down and everyone just seems to be a little
Fax: 416 487 3384 more focused.
payroll.ca
While this year brought some of those
Publications Mail Agreement Number:
40011138 familiar feelings, the ongoing pandemic
continues to interrupt our seasonal status
BOARD OF DIRECTORS quo making the past weeks, to some ex-
CHAIR tent, feel like just any other week.
Sherisse Mason, CPM However, after a long year and a half, we’re starting to see a
The City of Toronto
glimmer of some normalcy, which is exciting. Some organizations
PRESIDENT
Peter Tzanetakis
are working through return to office plans, while others are work-
The Canadian Payroll Association ing to create permanent virtual or hybrid structures. Many are also
VICE-CHAIR working through developing and implementing vaccination policies
Carolyn Lesyshen, CPM to allow the “new normal” to take shape. All of this means that we’re
Servus Credit Union Ltd.
hopefully nearing the end of this period of uncertainty.
TREASURER
Mark Betcher, PCP Interestingly, vaccination policies and remote work are creat-
The University of Winnipeg ing new areas where payroll professionals are being called upon
PAST CHAIR to provide legislation advice, or to help organizations understand
Christian Coutu, G.A.P
Intact Financial Corporation
how these new policies will tie into taxable benefits or termination
administration. As we move into the final months of the year, pay-
DIRECTORS roll professionals will continue to keep very busy. I hope everyone
Brian Burgess, CPM is ready!
School District No. 62 (Sooke)
Thankfully, we just had a great opportunity to celebrate all that
Martine Castellani
DLGL Technologies Corporation
payroll is and does. At the end of September, we wrapped up a very
successful National Payroll Week where the Association gave back
Elvira Ciambella, CPM, MBA
ADP Canada to the payroll community by offering this year’s events completely
Lynne Harkness, CPM, CHRL complimentary. With fantastic speakers, support from our sponsors
4Refuel LP and you, our members, we were able to turn the spotlight onto
Tisha Parker Kemp, M.Ed, CTDP, CPM payroll and celebrate the accomplishments made this year. Not
shiftED Academy Inc.
to mention, together, we were able to raise $39,000 for Anxiety
This communication provides general information Canada. Way to show Canadians the difference our payroll com-
about selected issues concerning payroll munity can make!
legislative and compliance issues and/or
employment and taxation laws. It is current as of Needless to say, as we move into the final months of 2021 and
October 2021. It is not legal advice and should not gear up for the craziness of year end, I am incredibly proud of the
be relied upon as a substitute for review of your
specific situation with legal counsel. Every effort impact payroll was able to make this year, and can’t wait to see what
has been made to provide accurate information; the rest of the year has in store for all of us. n
however, we advise you to seek legal counsel
and advice (from a qualified lawyer) regarding
your specific situation. Legal obligations will vary
according to the facts and circumstances, as well
as the jurisdiction.

payroll.ca / paie.ca • DIALOGUE • 5

 YOUR
& Questions
Answered

The following are some of the most common questions we received

through the Canadian Payroll Association’s Payroll InfoLine™

Q if a Canadian employee who used to physically report to

their Canadian employer’s establishment permanently
relocates and works abroad, but maintains their Canadian
remuneration was paid as they no longer report to an establish-
ment of the employer.
Further information on this topic is available at Employment
residency status, what would the CPP, EI, and income tax Outside Canada. Where the employer is not certain as to the
withholding and reporting obligations be? pensionability or insurability of the employment, they can
request a CPP/EI Ruling.
A The employee would generally be required to have CPP,
EI and income tax deductions withheld as if the employ-
ment had taken place in Canada. The withholding is required
Remittances should be made according to the remittance
schedule of the payroll account and a T4 Return filed as per the
applicable deadlines.
if the employee had previously been employed by a Canadian
Where the employee relocates abroad, the question remains
employer and retained their Canadian residency while moving
as to whether they have maintained Canadian residency for tax
to working remotely outside of Canada for the same company.
purposes. Should they retain Canadian residency or be con-
In the case of CPP, as long as there is a social security agree- sidered deemed or factual residents of Canada, the advice given
ment between the country in which they are working and in the previous scenario would still apply. Where their legal resi-
Canada, the agreement must be consulted to confirm if the dency is uncertain, the employee should complete Form NR73 -
employment is pensionable. Where there is no social security Determination of Residency Status (leaving Canada).
agreement between that country and Canada, CPP Regulation Where they are a resident for only part of the year, the em-
16(1) will generally result in the employment being pensionable ployment in the part of the year for which they were a resident
based on the facts you have provided. would still be subject to CPP, EI, and income tax deductions as
For EI, however, it is important to note that earnings outside of they should apply.
Canada would not be insurable should the employment be insur- Employment outside Canada of a non-resident would gener-
able under the laws of the country in which it takes place. ally not give rise to Canadian payroll withholding obligations as
For income tax purposes, the province of employment in the basis of Canadian taxation is residency. However, where the
this situation is understood to be the province from which the employer is a Canadian resident, the employee was formerly

6 • DIALOGUE • Volume 43, Issue 5

 RANKED THE #1 MOST-VALUED SERVICE BY MEMBERS!
Toll-free phone and email inquiry service staffed by payroll experts with more
than 250 years of combined payroll experience

TOLL FREE: 1 800 387 4693 ext. 772 | PHONE: 416 487 3380 ext. 772 | EMAIL: InfoLine@payroll.ca

a Canadian resident but not one any longer and the employ- the particular country of which they are a resident. If the em-
ment takes place outside Canada, income tax deductions are ployee is a resident of a country that does not have a valid social
still required per Regulation 104(2)(a). Whether the employ- security agreement with Canada, the employer is obligated to
ment would be pensionable or insurable will depend on the deduct CPP from the remuneration earned in Canada. Where
specific facts of the situation noted above and if the employer the employee’s home country does have a valid social security
had undertaken to cover CPP deductions as the employee was agreement with Canada and they provide proof of coverage, no
previously employed in Canada by them. The employer should CPP deductions are required. The employer is obligated to de-
likewise contact the tax authority for the country in which the duct EI unless the unemployment insurance laws of that country
work is performed for their obligations to that country. require premiums to be paid for that employment.
In all of the above scenarios, the employer would still be re- Any income tax deductions required for a non-resident work-
quired to file a T4 slip and return for the employee by the applic- ing in Canada would be done using the payroll deductions for
able deadline. Where deductions were applicable, they should be the province in which the employment duties were performed.
made by the applicable due dates of the payroll account.

Q A Canadian employer hires a non-resident to work re-

motely from their home country. What would the CPP,
Q We use an external provider to approve the short-term
disability claims for our employees and when we receive
approval, we pay wage loss indemnity at 60% of regular
EI, and income tax withholding and reporting obligations wages. Do we need to issue an ROE while we are awaiting
be? Would this change if the non-resident was obligated to approval?
physically report to the employer’s Canadian establishment
at least once/year? A A Record of Employment (ROE) has to be issued with last
day physically worked by the employee with a code “D” –

A As the employee is a non-resident performing services for

the employer outside Canada, the situation would not gen-
erally give rise to Canadian withholding obligations. As reporting
illness / injury. After the Wage Loss Indemnity (WLI) payments
have ended, the employer has to issue a second ROE, where
under “First day worked” they will indicate the first day of WLI
obligations are not subject to the residency requirement, the payment and the “Last day for which paid” will be last day of
employer would still be required to issue a T4 slip. The employer WLI payment. Additionally, the employer needs to complete
should contact the tax authority for the country in which the Block 19 with the start date of wage-loss indemnity (WLI)
work is performed for their obligations to that country. payments as well as the daily or weekly amount.
Should the employee physically report to the employer’s If wage loss indemnity payments are made by a third party
Canadian establishment once per year, they would likely be provider and not by the employer, an ROE has to be issued with
performing work in Canada and possibly be subject to Canadian last day physically worked by the employee, with code “D” –
withholding obligations for the work done in Canada. This would illness / injury. On the same ROE, however, the employer has to
not alter their obligations for their work done outside Canada. indicate an estimated start date and daily (or weekly) amount
Depending on their country of origin, there may be an admin- of the WLI forthcoming payments in Block 19. Additionally, in
istrative policy which governs temporary work done in Canada. Block 18, a comment has to be inserted advising that the infor-
Whether CPP or EI will need to be withheld will depend on mation in Block 19 is an approximation only. n

payroll.ca / paie.ca • DIALOGUE • 7

 Where can your
payroll career take you?
By Steven Van Alstine, Vice President of Education and Erin Griffin, DIALOGUE Editor

Many still see payroll as an administrative task, instead of the more strategic function within organizations, responsible for
important strategic operational function that it is. But here at forecasting, operational planning and data sourcing, and there
the Canadian Payroll Association, we know that payroll is so will be new positions added to payroll teams that have never
much more than meets the eye, and a career in payroll can existed before.
be so much more than a job. With all of these changes coming, payroll is going to be
So where do you see your payroll career headed? working closer than ever with HR, finance and senior leadership
Perhaps at your organization you work alone or on a small to keep businesses running smoothly. Your payroll experience
team and there isn’t much variety in the payroll positions avail- and expertise could even springboard you into more senior
able. If that’s the case, you may not have put much thought into strategic roles in different departments, as many of our mem-
where your career could go, but the payroll profession is growing
bers have experienced. Payroll can lead the way to roles in
every day and there are opportunities out there for you to pursue.
business development and analytics, government and legisla-
tive affairs, human resources, finance, technology implemen-
The changing payroll landscape tation… the list goes on and on!
In 2020, the Association, together with Pricewaterhouse- If the thought of growing your career and taking on more
Coopers Canada, released the Future of Payroll report which strategic and operational roles within an organization excites
looked at all the ways the payroll function is poised to change. you, a Certified Payroll Manager (CPM) certification could be
The report showed us that payroll is going to become an even the ticket to help you get there.

8 • DIALOGUE • Volume 43, Issue 5

Could a CPM certification help you grow? This designation isn’t necessarily for every payroll profes-
sional. For many, a PCP certification will teach the skills needed
The CPM certification program is specifically developed for to succeed and excel. But, if you are motivated by the thought
those payroll professionals looking to pursue management of taking on larger roles within an organization, a CPM can help.
positions within the payroll space. The courses have been de-
In the new year, the Association will be making new offer-
veloped with rigour, and content consistent with university
ings available for members with resources to help build their
business courses required for professional programs, such as
career no matter what stage it’s in. Whether you’re a student
accounting or human resources. There is a lot to cover to ensure
looking for your first position, or a seasoned payroll profes-
candidates are taking their payroll experience and building upon
sional looking to take a new step in your career, you’ll be able
it to become effective payroll leaders.
In addition to a Payroll Compliance Practitioner (PCP) cer- to connect with mentors, job boards, access resources to help
tification, candidates are required to have two years of payroll with resume building and much more to ensure you get the
experience to ensure they are able to engage in meaningful dis- most out of your career.
cussions on specific topics, using their own experience to engage Needless to say, there is so much opportunity out there for
with their peers throughout the program. our payroll community. Payroll can be such an exciting career
Candidates learn much more than standard payroll informa- with a ton of dimension. Don’t be afraid to dream big. n
tion. They learn how to manage people and how to strategically
plan and operate a department.
The CPM program is made up of five courses:
1 Introduction to Payroll Management certified payroll
manager
2 Organizational Behaviour Management *
3 Managerial Accounting *
4 Compensation and Benefits Management *
If you’re interested in learning more about the
5 Applied Payroll Management
CPM program visit payroll.ca/Certification/
*T hese courses can be taken at post-secondary institutions, while Get-Certified/CPM for more information.
Introduction to Payroll Management and Applied Payroll Management
are offered exclusively through the Canadian Payroll Association

Develop Payroll Management Skills

Advance your career by building on your payroll compliance knowledge
and management skills! Becoming a Certified Payroll Manager (CPM)
gives you the confidence and expertise to move up to a management
position. Leading a team of payroll practitioners as a Certified Payroll
Manager is an exciting and rewarding career choice.

• Certified Payroll Managers solve payroll challenges, design and build payroll
systems, or manage a payroll department.
• CPM certification can open new doors and opportunities. Alumni have
stated that they moved ahead quickly and elevated their career by
completing the CPM.
• The designation consists of an experience requirement and five
university-level courses that can be taken online or in-person.
• Courses are offered on weeknights, weekends, or through self-directed
certified payroll
online learning, allowing you to learn at your own pace. This allows students manager
to complete the designation while continuing to work and/or raising a family.

Courses are offered at colleges and universities across

Canada and online through the Association. Visit payroll.ca
for the most up-to-date schedule of dates and locations.

payroll.ca / paie.ca • DIALOGUE • 9

 In a year marked by change, what
2021 do members say are their top
priorities for Association advocacy?
Canadian In April, the Canadian Payroll Association conducted a

Payroll
survey of members to discover what issues and challen-
ges they’re facing as payroll professionals, and where they
need advocacy support. More than 4,800 Canadian payroll

Association
professionals participated in the survey, spanning a range
of organizational sizes and industries across the country.
To provide an expert perspective on the insights gleaned

Advocacy
from the survey, we spoke with our Government and
Legislative Affairs team to better understand the implica-
tions of the results going forward.

Survey DIALOGUE: What is the biggest takeaway from this survey

as compared to previous years?
RACHEL DOBRIN-DE GRÂCE, Director, Government
and Legislative Affairs: The number one priority for our
members is streamlining the Work From Home tax credit
on a permanent basis. We’ve already shared with mem-
bers, and with government, how the simplified T2200S,
By Christy Theriault,
Communications
TP-64.3-V in Quebec, and the flat claim amount saved
Consultant Canadian employers close to $200M in administrative
costs, and we’re actively advocating that these methods
be enhanced and made available to employees for 2021
and beyond. It’s important for governments to realize that
two thirds of employers with staff working remotely due
to the pandemic indicated that they will continue to have
employees working remotely – with varying frequency –
beyond the pandemic.

10 • DIALOGUE • Volume 43, Issue 5

Employers Taking Advantage of the Newly Simplified T2200S Form or Flat Method

3% 3%
 es, we provided all remote employees with a
Y
15% simplified T2200S form
 es, we provided a simplified T2200S form to
Y
remote workers who requested one
 o, our employees could use the simplified flat
N
41% method to claim a work from home tax credit
 o, we did not know about the simplified form
N
38%
and provided the regular T2200 form
Other

DIALOGUE: Were there any other pandemic-related statistics that stood out to you in this year’s survey?
GAETANO GAGLIARDI, Bilingual Advisor, Government and Legislative Affairs: Employers want the de-
termination of an employee’s province of employment to be simplified. This aligns with questions we’ve been
receiving from across the country on what to do if employees work remotely from a different province than
where they were working prior to the pandemic.
Not surprisingly, our members also told us that their most challenging issues in 2020 were pandemic-related,
and included handling leaves of absence, the issuance of Records of Employment, administering payroll remotely
and interpreting, analyzing, or applying for the Canada Emergency Wage Subsidy.

DIALOGUE: Were all of the survey responses related to COVID-19 issues?

RACHEL: Although the COVID-19 pandemic certainly had a significant influence on this year’s responses, pay-
roll professionals and employers still clearly prioritize working with government to reduce red tape and create
greater harmonization across jurisdictions. Easier administration of taxable benefits and greater harmonization
of employment standards across jurisdictions still ranks at the top of the list. CRA administration of workers
compensation premiums was also ranked as a top priority by a number of survey respondents.

Advocacy Initiative

3% P ermanent implementation of the Work From Home tax credit

simplification
S implifying the province of employment determination
7%
19% Easier administration of taxable benefits, such as employer-provided parking
11% Greater harmonization of employment/labour standards across provinces
and territories

11% Elimination of $3,500 CPP/QPP exemption and harmonization of wages used

17% to calculate all statutory deductions, employer taxes/levies, and workers’
compensation

16% O
 nline Social Insurance Number (SIN) Validator to confirm that a SIN
16% belongs to specific employee.
C
 RA administration of workers’ compensation premiums and employer
taxes/levies, to reduce separate provincial remittances.
Other initiatives

payroll.ca / paie.ca • DIALOGUE • 11

 DIALOGUE: Did you note any significant regional and/or sector differences?
GAETANO: While there are slight variations, there are no significant differences. Employers and payroll profes-
sionals across Canada share similar challenges and have similar expectations.
As the only province in Canada fully administering its own tax system, Québec payroll tends to stand out.
Members processing payroll in Québec were aligned on the challenges of administering two tax systems. Three
quarters of respondents named harmonization issues, including taxable benefits, reporting requirements be-
tween the T4 and RL-1 forms, differences in the timing between the federal and Québec Additional Reconciliation
Payment, and the administration of statutory deductions, particularly for inter-provincial transfers involving
Québec, as the top issues facing payroll professionals in the province. This alignment reaffirms our continued
focus on harmonization in our consultations with the Québec government.

Top Challenges for Payroll Professionals Administering Québec Payroll

 he different treatment of taxable benefits between the Canada

T
3% Revenue Agency and Revenu Québec
8%
Making any additional reconciliation remittances through Revenu
5% Québec’s Payment on Filing by January 16 (compared to CRA’s deadline
35% of the last day of February)
10%
The different reporting requirements between the T4 and RL-1
Administering the weighting factor for CPP and QPP, and for EI and QPIP
12% for employees who transfer in or out of Quebec
Administering the contributions to the Workforce Skills Development
12% 15% and Recognition Fund
A
 dministering the contributions related to labour standards
Administering the contributions to the Quebec Health Services Fund
Other

DIALOGUE: Are there other implications for advocacy initiatives going forward?
RACHEL: This year’s survey also provided insight into the future of payroll. For example, the potential for “Pay
on Demand” in Canadian businesses and the related impacts on payroll administration is intriguing. The trend
is gaining ground in the U.S., and although the majority of respondents were not interested in the concept, it’s
an important trend to pay attention to. Our role includes researching trends such as this, analyzing the potential
impacts on payroll, engaging with other employer groups and making recommendations to government on
minimizing the impacts of new legislation on employers.

DIALOGUE: Has the pandemic changed the willingness of government to work with payroll in the development
of new policies/legislation?
RACHEL: Certainly the pandemic has demonstrated that payroll is an essential function. We continue to have
strong, collaborative and respectful relationships with all levels of government and the goal of our advocacy
is always a win-win-win — for employers, employees and government. Knowing this, government often seeks
out the Association as a key stakeholder on new policies or legislation that affect payroll.
The Association continues to be the national advocate for payroll professionals in Canada. As the key stake-
holder on major government initiatives, we ensure that payroll professionals’ voices are collectively raised
through the Association.

DIALOGUE: Thank you Rachel and Gaetano, for providing your insights into the priorities and challenges of
the payroll profession in Canada today.
To our members - if you participated in this year’s survey, we also want to thank you for taking the time to
share your perspective. This survey is a critical pulse check for the Association, and we’re pleased to represent
you, our members, with the information, education, training and advocacy work with the federal and provincial
governments that form the foundation of your work. n

12 • DIALOGUE • Volume 43, Issue 5

 Did You Know?

SAVE THE DATE: CONFERENCE 2022

We are excited to announce that the 2022 National Conference will take place June 8-10,

✔ 2022 in Niagara Falls, Ontario!

Select from a safe, in-person event, or join us virtually – the choice is yours. As you look
ahead for 2022, we hope that you will add attending conference – overflowing with industry-
leading education sessions, innovative keynote presentations, the latest legislative insights and
networking opportunities – to your plan. Whether you attend in person or online, you’ll earn

CPE Continuing Professional Education (CPE).

Your safety is our top priority. At long last, it’s time to come together once again. To keep you
safe while learning and having fun, all COVID-19 health protocols and social distancing guidelines
mandated by the Provincial government will be strictly adhered to during the entire conference.
Registration Fees for the 2022 Conference:
◗◗ In person: $1,395 for members
◗◗ Virtual: $449 for members
All prices are subject to applicable taxes.
Registration will open online in early 2022. We hope to see you next June!

✔
DECLARE YOUR CPE HOURS BY DECEMBER 31
CPE For certified members, Continuing Professional Education (CPE) is required to maintain your
certification, reinforcing the credibility of the Payroll Compliance Practitioner (PCP) and Certified
Payroll Manager (CPM) certifications. The CPE cycle for all professionals runs annually from
January 1 to December 31.
◗◗ PCP certification holders are required to attain and declare 14 hours of CPE annually.
◗◗ CPM certification holders are required to attain and declare 21 hours of CPE annually.
CPE Declarations must be submitted through the Association’s website by December 31 each
✔ year. You can earn CPE hours by attending a Canadian Payroll Association seminar or webinar.
Other professional organizations also offer excellent training. Or networking and information-
sharing activities and events may be more your style. If you need more ideas, check out our
website at payroll.ca/Certification for CPE-approved activities. You will also find more details
about the CPE requirement.
CPE

NEW PWC REPORT: COMING IN NOVEMBER

To investigate the implications of a new remote work culture for Canadian businesses, the
Canadian Payroll Association engaged PricewaterhouseCoopers to conduct a study on the
impacts of a variety of remote and cross-border work arrangements on Canadian employers.
The upcoming report will explore how new work arrangements may affect employers, pot-
entially helping to address their skill shortages, but also creating complex payroll challenges.
Stay tuned for more details on this timely report, coming in November. n

payroll.ca / paie.ca • DIALOGUE • 13

 SAMPLE TERMINATION CHECKLIST
(SEE ALSO THE ONLINE VERSION OF THE CHECKLIST)

Employee name: Employee number:

Department: Manager:

Date hired: / / Effective date of termination: / /

mm / dd / yy mm / dd / yy

Termination letter/release is returned and signed? Yes ❑ No ❑

Eligible to rehire? Yes ❑ No ❑
Have legislated standards been met regarding working notice or payment in lieu? Yes ❑ No ❑
Have human rights/common law entitlements been considered? Yes ❑ No ❑
(When in doubt, seek legal counsel.)

PAYMENTS AND OTHER PAYROLL-RELATED ACTIONS

Item Action to be taken Done

Balance year-to-date earnings and deductions. Ensure there are no overpayments

Final pay period of salary or under-deducted C/QPP contributions, EI premiums, QPIP premiums ❑
or income taxes, as applicable.

Unused vacation balance of ______ days paid out: $_________ ❑

Vacation pay
Vacation accrual paid out: $_________ ❑
Overtime/banked hours Unpaid overtime paid out: $_________ ❑
Banked sick days Refer to company policy ❑
Commissions Refer to company policy ❑
Advances/draws Refer to company policy ❑
Call-in pay Ensure day of termination is not included as part of payment in lieu of notice ❑
Legislated payment in lieu of
Calculate and determine if vacation must accrue and if pensions/benefits must
notice (if insufficient working ❑
be maintained
notice provided)

Severance pay/Retiring
Calculate and determine eligible and non-eligible portions ❑
allowance

Calculate and determine if vacation must accrue and ensure pensions/benefits

Salary continuance ❑
are maintained

Ask if employee would like to transfer any portion of final payment to an RRSP,
RRSP/RPP transfers ❑
RPP or DPSP (see CPA’s sample Retiring Allowance Transfer Form)

Advise courts if employee had any Requirements to Pay, Family Maintenance or

Legal orders to pay/ other garnishments.
garnishments ❑
Verify order for requirements upon termination

Advise employee of options ❑

Expense
Written permission to deduct any advances from last pay ❑
Record of Employment Prepare accurately and within legislated time frame ❑
Other ❑

14 • DIALOGUE • Volume 43, Issue 5

 BENEFITS

Item Action to be taken Done

Reconcile taxable benefits and process any necessary adjustments on final pay ❑
Reconcile employee-paid benefits deductions and process any adjustments on
final pay ❑
Cancel or continue until ___/___/___ as per termination letter
Benefits
mm / dd / yy
❑
(Under the Ontario Employment Standards Act, employees must retain all benefits
until the end of the legislated notice period.)

Advise of possible transitional benefits offered by insurance provider ❑

Life insurance Advise employee of conversion option and deadline ❑
Pension plan/Group RRSP Notify pension department/administrator ❑
Profit sharing/Bonus Calculate percentage owing per terms of plan ❑
Shares Refer to company policy ❑
Stock options Refer to company policy ❑
Car allowance Cease/pro-rate ❑
Returned to ___________________on ___/___/___
(Name) mm / dd / yy ❑
Company gas card
Reconcile for possible taxable benefits ❑
Obtain logbook and calculate automobile taxable benefit from personal
Employer-owned/ kilometers reported ❑
leased vehicle
Use Fair Market Value (FMV) to determine potential taxable benefit if sold to employee ❑
Employee still eligible ❑
Service award
If employee no longer eligible, cancel order ❑
Repaid to _____________________on ___/___/___
(Name) mm / dd / yy ❑
Company loan
Outstanding balance/interest processed as taxable benefit ❑
Tuition/ training
Verify with company policy/employee contract for repayments upon termination ❑
reimbursements

Sign-on bonus Verify with company policy/employee contract for repayments upon termination ❑
Other ❑

COMPANY ASSETS

Item Action to be taken Done

Returned to ___________________on ___/___/___

(Name) mm / dd / yy ❑
Company credit card(s)
Reconcile for possible taxable benefit ❑
Returned to ___________________on ___/___/___
Employee discount card ❑
(Name) mm / dd / yy

Returned to ___________________on ___/___/___

ID card ❑
(Name) mm / dd / yy

payroll.ca / paie.ca • DIALOGUE • 15

 COMPANY ASSETS

Item Action to be taken Done

Returned to ___________________on ___/___/___

Keys ❑
(Name) mm / dd / yy

Manuals, books or other Returned to ___________________on ___/___/___

company documents (Name) mm / dd / yy ❑

Computer access codes Remove access ❑

Returned to ___________________on ___/___/___
(Name) mm / dd / yy ❑
Computers, tools or
other equipment Sold to employee for FMV ❑
Not returned or given/sold to employee below FMV and processed as taxable benefit ❑
Returned to ___________________on ___/___/___
(Name) mm / dd / yy ❑

Sold to employee for FMV ❑

Not returned or given/sold to employee below FMV and processed as a taxable
Cell phones, PDAs benefit ❑

Employee permitted to retain number/service at own cost ❑

Deactivate number/service if employee not permitted to retain ❑
Reconcile for possible taxable benefit ❑
Other ❑

COMMUNICATIONS

Item Action to be taken Done

Notify staff and management Internal notification of termination (timing and method often a sensitive matter) ❑
Union Notify union of termination ❑
Association/Board/
Notify/cancel membership (if applicable) ❑
Membership

Inform employee of options ❑

Charitable donations
Notify charitable organization ❑
Finance Provide details of any outstanding lump-sum payments, such as severance ❑
IT department Notify to remove access to company database ❑
Internal staff directories Remove employee’s name ❑
Mailing lists Remove employee’s name from list and/or database ❑
Voicemail Revert to default log-on and generic outgoing messages or deactivate ❑
Current address for year-end
Advise employee to provide any changes of address by phone/email ❑
information (T4, RL-1, etc.)

Other ❑

16 • DIALOGUE • Volume 43, Issue 5

A more
helpful payroll.
With simplified onboarding and employee management
features, you can focus on people and getting them paid –
not on paperwork.

deluxe.ca/cpa
 A Successful
Payroll Career
with Pat Kniginyzky, PCP
In September, Pat Kniginyzky, PCP, closed one chapter and
began a new one as she retired from her long and success-
ful career in payroll. Pat is a dedicated member, volunteer,
subject matter expert and instructor for the Canadian Payroll
Association, and is also a member of our government relations
PSSP sub-committee. Before Pat was able to kick her feet up
to enjoy a well-earned retirement, we wanted to chat with
her about her career and what she has planned for the next
exciting phase of her life.

Editor: Pat, tell us about your career and how you got into support team in 2004. That opened doors for me to get in-
payroll technology. volved in product development and product support using my
Pat: As I’m sure many others have, I fell into payroll “by ac- experience with client users. This was also during the period
cident.” I was fresh out of university working for Royal Bank as when technology was transitioning from desk top apps to web
Branch Administration Officer when a Service Rep from RBC’s based. It was an exciting time to be involved in “next gen”
Payroll Technologies Department came into my branch to pick development and I learned so much.
up a new client’s payroll pouch. We chatted about her depart- Editor: What have been some of the biggest changes you’ve
ment and the work sounded interesting, so I reached out to her noticed in the payroll space during your career?
manager for an exploratory interview and was hired shortly Pat: When I started in payroll back in the late 70’s the tech-
after. It was an entry level position but gave me the chance nology was simply paper— All colour coded for purpose! The
to enter the payroll field. Over the next several years I worked payroll system at the time offered employers a system with
there as a Customer Service Representative, then as a trainer, 15 earnings and 30 deductions. Compare that to what em-
I then did a short stint in Marketing, and even some custom ployers can choose from today – everything is so much more
report programming. It was a great opportunity to be exposed robust and customizable, no more paper and desktop apps have
to a variety of businesses, small and large, and see what support moved to cloud-based programs to access to your payroll data
they needed to pay their employees. In 1997, with the year 2000 from anywhere. Plus, there has been a shift in focus to Human
coming down the pipe, all the banks were “getting out of the Capital Management with payroll becoming an integral part
payroll business.” ADP took the opportunity to buy the business of the total picture.
from them, which is when I formally joined ADP. As with technology, so goes the complexity of payroll.
ADP doubled in size overnight, bringing the technology, Reporting requirements, tax form codes, complex calcula-
clients and employees over. I remained in the training depart- tions to arrive at accurate net pay and ROEs are all so much
ment during that transition period until moving to a product more complex than when I first started in payroll. That level

18 • DIALOGUE • Volume 43, Issue 5

of complexity became evident when the pandemic hit and the When I moved back to training for RBC payroll a few years later,
government sought to support Canadian businesses through a I was asked to join their marketing team and shortly after that,
plethora of legislative changes and subsidy programs. I can’t the Certification Task Force with the Association. That task force
even imagine what we all would have gone through if the pan- redesigned the certification program to bring it up to date with
demic had hit in the year 2000 instead of in 2020. We would what a payroll professional needs to know to be able to support
not have had the technology at that time to navigate through payroll for the full year stream. It was a fascinating process work-
the pandemic working remotely and still being able to pay em- ing with very talented members from a range of backgrounds.
ployees. Our outcomes would have been completely different. My network expanded and, as a result, I became more valuable to
my employer. Opportunities became more frequent to participate
Editor: Were there any particular “big wins” or memorable
in product development. Challenges our clients experienced with
moments that stand out in your career?
government requirements could be fed back to the government
Pat: If I had to pick one, I think that the last year and a half through the Association, and in many cases, changes happened
has been the most impactful of my career. All the previous as a result. Being a subject matter expert with the Association al-
experience I had gleaned from the variety of jobs I had with lowed me to have a better understanding of payroll requirements
RBC/ADP came together to help me contribute to supporting but also to provide feedback that hopefully improved whatever I
our clients during the pandemic. was asked to review. My input mattered – it felt great!
In March 2020 I was in Florida having a short Gulf-side va-
cation from the Canadian winter. The government announced Editor: What would your advice be to anyone just starting
they were closing the border within the week so my husband out their career?
and I packed up quickly and drove north. Two days later I was Pat: First, I don’t think anyone can successfully work in isolation
sitting in my home office, logged in remotely, fielding all the in payroll. There is just too much to know and too much ongoing
incoming challenges payroll service providers were hit with. change happening. Getting involved in the Association should
I was a member of the Canadian Payroll Association’s PSSP be one of your first steps in expanding your horizons and skills.
sub-committee, a group of Payroll Service providers that met Many people in the payroll field work alone, especially those in
regularly to discuss changes introduced by government that small businesses. Your network becomes your strength. Knowing
would impact our clients. That committee became the hub who to turn to and what they can bring to the table makes you so
for all the discussions that would follow as the various gov- much more valuable to your organization, and makes your work
ernments introduced their responses to supporting Canadians so much more enjoyable. Never forget to have fun when you can,
through an unprecedented crisis. as that’s what keeps the workday fresh! As you become known in
Members of that committee shared experiences, analyzed your network you’ll also find people turning to you with questions
the impact of legislative changes and government programs in because, if you don’t know the answer, you may know the right
order to take that back to their companies. We provided our person to go to. Because of this, you become the “go to” person.
feedback to the governments through the Canadian Payroll It is not only immensely satisfying personally, but it’s guaranteed
Association, giving insight into the impacts to employers. Our to open doors for you as you move through your career. A wise
clients depended on us to help them to navigate all the new person once said to me “what ever you want, give it away.” So
programs and changes. I think we did a great job putting our share your skills, share your experience, help someone else with
collective experience to work to help each other. Prior to that your knowledge and it will come back to you tenfold.
I couldn’t have imagined working that closely with “competi-
Editor: What do you have planned for retirement?
tors” so to speak! But we did it.
I am blessed to have made some wonderful new friendships Pat: After 45 years, my bucket list is long. At the top of it is
for life as a result. Without the Association spearheading that my grandkids. I took for granted my access to them before the
group and bringing us all together, I don’t know whether we pandemic. Now I know how fragile life can be – I want time
could have moved through the pandemic as well as we did. I with them while they’re still young and think Nana is somewhat
will be forever grateful for having the opportunity to work with cool! I also want to tackle my house: purging big time. When
these wonderful people. things get a bit safer I want to do some travelling. Not a lot,
as I’m a homebody, but I want to see new places again if I can.
Editor: How did you get involved with the Canadian Payroll Getting back in shape is also on the agenda. Sitting at a desk
Association? How has being a volunteer and a subject matter all day takes its toll, so I’m starting by walking two to three
expert helped you in your career? times a day. The Canadian Payroll Association is still front and
Pat: During my short stint in marketing back in the early centre too, as I plan to continue as an Online Instructor in the
90’s, I was tasked with handling trade show exposure for RBC Association’s PCP program, and of course, offer my services as
Payroll. That’s when I first met the folks at the Canadian Payroll a volunteer and SME where I can. I treasure the relationships
Association, through our trade show booth. It was a relation- I’ve developed over the years through the Association and value
ship that grew with time. the opportunity to continue in the years to come. n

payroll.ca / paie.ca • DIALOGUE • 19

Let’s build your
business success
together

Get the support you need to face

your business challenges.
How to
become a
top employer
Faced with a labour shortage, organizations that want to
attract and retain top talent have to offer a great work en-
vironment and attractive benefits. Here are some ways to
do just that.
You don’t just become a top employer overnight. It takes
strategy, planning and attention to detail.
ADVERTORIAL
Onboard with care
The employee experience starts from Day 1. “You only have
one chance to make a great first impression. If you want to be be deposited accurately and on time. Nowadays, people—es-
considered a top employer, you have to be organized. You often pecially younger people—expect solutions that are in line with
hear about the client experience, but it’s the employee experi- how they use technology. Better tools make it easy for them
ence that makes you stand out as an employer,” says Simon to make changes to their schedule or look up their pay on their
Prévost, Vice-President of Desjardins Employer Solutions. smartphone,” says Prévost.
During the interview and onboarding process and in those first
days on the job, new employees need to feel like they’re part Prioritize employee wellbeing
of a team, especially when everyone is working from home. To be a top employer, you need a retirement plan, group insur-
If new employees don’t make strong relationships when they ance and a wellness program. “A retirement plan and group
arrive, it can create a negative experience. insurance are important for attracting talent. It shows that
you’re committed to your employees’ mental and financial
Build trust well-being,” says Prévost. And yet, not enough Quebec employ-
People today are more selective and they take the time to ers offer these solutions. Many employees only have access to
carefully choose who to work for. Given their high expecta- the Quebec Pension Plan.
tions, attraction and retention are posing new challenges. When
employers make missteps, word travels fast. “You have to build
Recognize employees
trust with your employees by giving them what they need and lead with your values
to do their jobs. That means cultivating a healthy workplace While money is a strong motivator, recognition is even more
where managers provide support and follow up with employees. important. So managers have an important role to play.
Managers must also build a good relationship with employees “Recognition is a powerful way to build employee loyalty. So
to foster a positive work environment. They also need to give are values. Top employers define, share and walk the talk when it
new employees an onboarding plans so they know they’ll get comes to their values,” and all of this drives engagement. Engaged
training that will equip them with the skills and tools they need employees will be more loyal to the organization and stay longer.
to do their job,” says Prévost.
Employers can also offer employees opportunities to step Top practices for top employers:
away from the job and enjoy themselves. “The goal is to give ◗◗ Effective technology tools, like a good payroll system
employees a chance to have some fun. Managers could sched- ◗◗ Retirement plan, group insurance and a wellness program
ule in-person or virtual coffee breaks or breakfasts. Or they ◗◗ Clearly defined corporate values and recognition from managers
might set up a space at the office where employees can play
ping-pong,” says Prévost. The new rules of the game
Remote work has changed the rules of the game when it
Provide effective tools comes to employee retention. Employers that offer more flex-
You also want employees to feel comfortable with the tools ible schedules, enabling employees to achieve a better work/
you give them to manage their work lives. The payroll system, life balance, are demonstrating that they truly care. And their
for example, should be efficient and reliable. “Pay should always employees appreciate it! n
 A FINANCIAL STRESS STORM IS ON
THE HORIZON…CAN PAYROLL HELP?
By Erin Griffin, DIALOGUE Editor

While the payroll community was busy celebrating National Payroll Week,
the Association was also sharing some important new findings uncovered
in the Annual Survey of Working Canadians.

This survey, which the Association conducts every year, revealed interesting findings nearly two years into the
COVID-19 pandemic about how working Canadians are handling their finances, and how payroll can help.
What we found was, despite the economic challenges that COVID-19 brought about, for millions of working
Canadians who have remained on payroll since March 2020, the pandemic seems to have been a financial windfall.
This is because those who have worked from home have been spared considerable costs. Commuting, childcare
and many forms of discretionary spending – like going to the movies, attending sporting events, or eating in a
restaurant – disappeared. As a result, many are better off financially than they were before. In fact, fewer are living
paycheque-to-paycheque than at any time in the past 13 years. This is great news! But the gains could be at risk.
As offices prepare to re-open and the rules that have spared us many discretionary expenses start to relax, the
question is whether the gains made during the pandemic will give way to a ‘new normal’ that includes a return to
overspending and the overuse of credit.

22 • DIALOGUE • Volume 43, Issue 5

THE SUNNY PRESENT
One of the contributing factors to the improved financial position of many working
Canadians is a major decrease in spending. Seventy-one per cent of working Canadians
indicated they now spend less than their net pay in a typical pay period, an all-time
high and an increase of 11 per cent since 2019.
This decrease in spending has enabled working Canadians to save more and in-
crease their financial resilience. More than 40 per cent shared that they put more than ten per cent towards savings
— up from 34 per cent in 2019.
While these are encouraging signs, we must remember how much of a role the pandemic has played in allowing
Canadians to increase their savings.

DARK CLOUDS AHEAD

Despite the rosy picture at present, there are significant causes for concern
just over the horizon as Canadians are eagerly looking forward to their ability
to spend more on discretionary items.
The survey showed that 68 per cent plan to increase their travel expenses to pre-pandemic levels, and a further
57 per cent plan to begin spending at pre-pandemic levels on social activities. Additionally, 37 per cent agree it is
unlikely they will be able to continue their savings habits post-COVID.
The economic recovery relies on increased spending, so spending isn’t a bad thing. However, the risk is in indi-
viduals spending beyond their means. If spending means abandoning saving entirely or racking up long-term and/
or high-interest debt, gains made could quickly be reversed.

HOW CAN PAYROLL HELP?

$

Beyond personal impacts, the survey reveals that when workers are financially stressed,
$

they are distracted, less productive, and more likely to leave their job.
The good news is that there are tangible actions that businesses can take to improve
and maintain their employees’ financial wellness – and payroll can play a big role in this.
First and foremost is implementing and educating employees on ‘pay yourself first programs’ that empower em-
ployees to automate their savings. That way, when payday comes, they don’t have to worry about making conscious
decisions to save, it’s already done!
So payroll community, don’t be afraid to share your expertise to help fellow employees get ahead financially.
You are uniquely positioned to help others improve their financial position, so share your expertise and knowledge
generously. n

payroll.ca / paie.ca • DIALOGUE • 23

CAUTION:
FINANCIAL STRESS STORM ON THE HORIZON

EMPLOYED CURRENT SUNNY STATE

CANADIANS Decreased spending has played
ARE BETTER OFF a key role in the improved financial
position of many working Canadians.
FINANCIALLY

71
THAN THEY
WERE BEFORE % of working Canadians are spending less
than their net pay in a typical pay period, an
THE PANDEMIC. all-time high and an increase of 11% since 2019.
2019> 11%

ONLY of working Canadians reported spending

5%
more than their net pay — a number cut
in half since 2013.

LOOMING DEBT CEILING

53%
have been able to
AND ECONOMIC CONCERNS
In addition to increased spending, many working Canadians continue
to struggle with debt and haveconcerns related to the economy.
put away more
than a year ago

One-in-ten with credit card debt will

need more than five years to pay it off

36%
are living
paycheque-to-paycheque

37 %
(fewer than at any time doubt they’ll be able to continue
in the past 13 years) their savings habits post-COVID

43%
admit that making the minimum
payment on debt prevents them saving
money – and the same percentage
“feel overwhelmed by debt.”

3
issues concerning Canadians when it
TOP comes to the economy are inflation (67%),
housing costs (56%), and higher interest
on mortgages (55%)
24 • DIALOGUE • Volume 43, Issue 5
This decrease in spending has enabled working Canadians
to save more and increase their financial resilience.

IMPACT
MORE THAN

48
shared that they put more

40 % %
than 10% towards savings

34 % 2019

say that an unexpected

expense of up to $20,000
would be manageable.

79
(In 2019, 44% of

% indicate that they are able

to come up with $2,000 in
the event of an emergency
respondents said they
would be able to overcome
a $20,000 emergency.)

DARK CLOUDS AHEAD:

INCREASED SPENDING
There may be cause for concern in the near future as Canadians
begin to spend money once again on discretionary items which
were unavailable due to COVID-19. The risk here lies in spending
beyond their means and returning to overuse of credit.

68 % said that they plan to increase their

travel expenses to pre-pandemic levels

57 % plan to begin spending

at pre-pandemic levels
on social activities

payroll.ca / paie.ca • DIALOGUE • 25

 Messages from the Payroll Community

National Payroll “Why do I love Payroll? It’s different each

Crystal Agombar
Week 2021 day and I’m always learning new things.
I’m a detailed person and a bit of a
perfectionist so it’s a perfect job for me to
National Payroll Week 2021 is now in the pay people accurately and on time! Until
books and the payroll community certainly the pandemic happened, I didn’t view my
took the opportunity to engage, share and job as frontline like nurses and doctors,
celebrate all of the vital contributions of the but Payroll is important because everyone
profession. still needs to get paid on pay day! This is a
From September 20-24, thousands of job that I feel will always be needed and
members and non-members gathered vir- there is never a dull moment!”
tually to enjoy a series of inspiring virtual
speakers and electric Canadian entertain-
ment. Not only that, together we managed
to raise $39,000 for Anxiety Canada, this
year’s charitable partner!
After a nail biting competition, Chantelle
Forest was named our Payroll Powerhouse
champion, displaying a sincere passion for
Natalie Opper

payroll. But we saw so many amazing con- “I love working in Payroll as I get to
tributions from so many other payroll pro- guide employers on how to be loved
fessionals from coast to coast that made us by their employees. I do this by making
proud of all that payroll is and does. it easy for employers to pay employees
Take a look at some of the inspiring mes- accurately, consistently, and on time.
sages shared from your community about People should think about choosing
the meaning, resilience and dedication of payroll because this is a rewarding
payroll, especially over the past two years: industry that isn’t going anywhere!”

26 • DIALOGUE • Volume 43, Issue 5

 Indra Tomlinson

Carolyn Jourdain
“What ignites my passion in payroll is “The one thing I truly think cannot be
the accomplishment of a job well done. interrupted no matter what is payroll.
It’s not an easy task especially when A pandemic may install a sense of
system issues or even human error panic, but employees not being paid
comes into play. But with continuous on pay day? That would set a general
improvement in holistic knowledge panic; no discussion. I remember an
building and motivating my team employee telling me it would have
towards a similar approach we can all been understandable to be paid late
produce a quality of work that we can in March 2020. I told him straight,
all be proud of, as 10,000+ employees Not on our watch.”
and their families are counting on us.”

“In this past year, I’ve discovered I can “We don’t know what one individual
Keira Meldrum

Suzette Ramirez
handle a lot more than I ever thought is going through especially in their
I was capable of. I’ve been working financial aspect, and paying them on
fully remote, and taken on the project time and accurately makes a big impact
of helping develop a new HRIS system, to their personal life. Knowing that they
all while parenting, getting a child are paid on the work done will result
through Kindergarten, volunteering, and in a happy and motivated working
navigating through this pandemic. Every attitude. Each individual has their own
time I didn’t think I could take on any responsibilities personally and to their
more, I somehow did and made it work. family and community, and as a payroll
Just have to remember to take deep professional, our responsibility is to pay
breaths and do one thing at a time.” them in a timely, accurately manner.”

“Personally I feel very proud being “My first day on my new job was the first
Reena Shah

Angela O’Hara

recognised as a part of Payroll day when the whole province shut down.
Association, contributing to the financial I learned my job online, and what I did
wellness of employees by ensuring they not learn online, I figured out myself. This
are paid correctly, accurately and on was really challenging. I was given a lot
time. In our fast-paced society, it is very of responsibility as I was the only one
important that employees have the in payroll. Now was my time to step it
confidence knowing their pay deposits up to learn the job and keep up to date
are in their bank ready to pay their with all the employment standards and
bills for them to focus on enjoying life! legislation changes. I succeeded and
Employees trust is biggest strength as a this restored my confidence that I can do
payroll person.” anything I set my mind to.”

payroll.ca / paie.ca • DIALOGUE • 27

 Opening Doors
with a CPM
Certification
Q&A with Yen Wang, CPM

After emigrating from China, Yen Wang knew she needed a constantly seek process improvement opportunities.
change in career. She was able to find her next step in payroll,
but realized in order to climb to a managerial position, she was Editor: How would you say the CPM designation has helped
going to need to further her education. This pursuit led her to your career?
the Canadian Payroll Association where she decided to earn Yen: The CPM designation gave me a great sense of accomplish-
her CPM. ment and opened doors for better opportunities. I have gained
the respect and trust from all levels in multiple organizations
Editor: First of all, Yen, can you tell us a bit about yourself? over the course of my professional career. I was promoted to
Yen: When I landed in Edmonton 20 years ago, I wasn’t sure a managerial role a few years after being certified as a CPM.
what would lie ahead for me after giving up my teaching career
in China. After months of soul searching, I concluded that it Editor: What are the biggest changes you’ve noticed in your
was time for me to try something different. roles, from working as a payroll administrator to becoming a
I decided to go back to school. I earned my business diploma payroll manager? Are there any parts of your current role that
with honors in 2004. After graduation, I was fortunate to land are particularly rewarding?
my first job as a Payroll Administrator. Within six months of Yen: It was a big step to me when I moved into a managerial
holding a junior level position, I realized that in order to be a role. From being a team player to a manager, it’s no longer about
top performer in the workplace, I was going to need to fur- myself, it’s about bringing out the best in others. At the same
ther my education. A few years later I received my CPM and time, being a manager means that I need to let go of the more
other benefits related certificates, I was promoted to a Payroll technical aspects of my job to refocus my expertise on leading and
Supervisor position. I am currently working as a Payroll and
coaching others to develop the skills that I’ve already mastered.
Benefits Manager at YMCA of Northern Alberta.
There are so many rewarding aspects associated with my
Editor: When did you earn your CPM certification and what current role as a Payroll and Benefits Manager. I particularly
made you decide to pursue it? enjoy the opportunity to mentor others, foster a sense of be-
Yen: I earned my CPM certification in 2008. I realized that longing, and lead continuous process improvement.
continuing education would keep me relevant in the ever-
Editor: What would your advice be to someone who is con-
changing payroll world.
sidering pursuing their CPM certification?
Editor: What were some of the learnings you found particularly Yen: Never stop learning. Learning creates a lifetime of op-
interesting in your CPM courses? portunity and gives you the drive to explore challenges and
Yen: What really stood out to me about the CPM courses was opportunities. Pursuing your CPM certification and attending
learning how to effectively manage a payroll department and Canadian Payroll Association webinars and conferences will
how to benchmark best practices. These learnings gave me the pay off by allowing you to bring a new perspective to your
confidence and expertise to build high-performance teams and organization, which could lead to advancement opportunities. n

28 • DIALOGUE • Volume 43, Issue 5

 The
Wellness Café
Easy six ingredient pumpkin butter
(Half Baked Harvest)

By Erin Griffin, Communications Specialist, DIALOGUE Editor

As we all begin to shift back into our old (or begin completely new)
routines, it can be easy to let things slip off of our list of priorities. If
you’re returning to the office and/or getting kids to school you may
find yourself needing to get up earlier to make time for morning
commutes, breakfast, shower schedules, and all of the to-dos that
had become less time sensitive over the past year and a half. While
schedules may need to be adjusted to fit it all in, one thing you
should try not to sacrifice is your sleep.

Why is sleep important?

Sleep is just as important as your diet and exercise routine and should
not be deprioritized. There were several studies that scientists did
in the early 2000s that looked at the effects of sleep deprivation.
What the researchers concluded is that sleep has links to many brain
functions, including concentration, productivity and cognition, and
this is not just for adults. A more recent 2015 study showed that
children’s sleep patterns can have a direct impact on their behavior
and academic performance.
Other studies show links between lack of sleep and depression, and
lower immune systems overall. So it’s important for everyone in your
family to make sure they’re catching enough “Zs.”
As we move into the cozy fall months, here’s an easy
What happens when you sleep?
recipe to spread on toast, pancakes or apples slices.
Your body cycles through four stages of sleep. This cycle occurs
multiple times throughout the night for different lengths of time, Ingredients
varying from 70 to 120 minutes each. The stages generally repeat
◗◗ 2 cans (15 ounce) pumpkin puree
about four to five times during a seven to nine hour sleep period.
When we sleep, nearly every part of the body experiences notable ◗◗ cup apple cider
changes. Upon falling asleep, thousands of neurons in the brain ◗◗ ½ cup real maple syrup, plus more if needed
switch from waking to sleeping state, sending signals throughout to sweeten
the body. Research also suggests that short term memories are ◗◗ 1 tablespoon vanilla extract
converted to long term memories during sleep. Needless to say, ◗◗ 1 tablespoon pumpkin pie spice
there’s nothing lazy about getting some good quality shut eye!
◗◗ 1 teaspoon cinnamon
The amount of sleep we need varies by age. For adults, the fol-
lowing amount of sleep is recommended: ◗◗ ½ teaspoon kosher salt
◗◗ Ages 18-64: 7-9 Hours of sleep/night
◗◗ Ages 65+: 7-8 Hours of sleep/night
Directions
So, while this time of year may be especially hectic and a period 1. In a medium sauce pan, combine the pumpkin,
of transition and change for you and your family, make sure to make cider, maple syrup, vanilla, pumpkin pie spice,
time for sleep. To ensure you’re getting the best sleep possible, try to cinnamon, and salt. Bring to a gentle boil over
minimize light and sound, set a cool temperature and avoid screen time medium heat. Cook, stirring often until the
and caffeine before settling into bed for the night. Adjust bed times pumpkin thickens slightly, but is spreadable,
as needed to make sure you’re getting enough hours of rest per night. about 20-30 minutes. Taste, adding more maple
Sweet dreams! n syrup if needed to sweeten.

Sources: 2. Remove from the heat and let cool (the pumpkin
butter will thicken as it cools). Transfer to glass jars
HopkinsMedicine.org – The Science of Sleep
and keep stored in the fridge for up to one month
Canada.ca – Are Canadian adults getting enough sleep?
or in freezer safe containers for up to three months.
Medical News Today – Why Sleep is Essential for Health

payroll.ca / paie.ca • DIALOGUE • 29

 Keeping Track of
Statutory Holidays
Legislated public holidays across Canada
and the new statutory holiday changes
By: Karima Balfoul, CPM

It can be challenging to stay on top of statutory Legislated public holidays

holidays across different provinces. Statutory across Canada
holidays are public holidays observed by the
In all provinces and territories, the public/statutory holiday
federal government or provinces/territories
entitlement depends on specific criteria such as the employee’s
and each province/territory has legislated holi-
requirement to:
days under employment standards. In addition,
each jurisdiction has established its own min- 1. Work the day before and the day after the holiday
imum statutory holiday requirements based on 2. Work the scheduled shift before and after the holiday
the employment/labour standards basic rules. 3. Be working for a certain period of time before the holiday
Employers can provide a greater policy or right The following is a list of holidays that are legislated and
under a company policy but the employer has observed in all provinces:
the duty to be compliant and pay employees
◗◗ January 1 (New Year’s Day)
correctly for these public holidays at minimum.
◗◗ Good Friday
For more information about what holidays are
observed where, read on. ◗◗ July 1 (Canada Day, Memorial Day in Newfoundland
and Labrador)
◗◗ First Monday in September (Labour Day)
◗◗ December 25 (Christmas Day)

30 • DIALOGUE • Volume 43, Issue 5

 In addition to the above, each province/territory has its own This new holiday is treated the same way as the other statu-
list of legislated holidays. For more details, refer to the CPA’s tory holidays in terms of eligibility criteria as well as statutory
Statutory Holiday Guidelines available under the resources sec- holiday pay calculation.
tion of the Association’s website. As a reminder, under the federal legislation all federally regu-
lated employees are entitled to statutory holidays regardless of
Statutory holiday for federally their hire date. If working in an organization with continuous oper-
NEW regulated employers ations, some employees may need to report to work on the statu-
tory holiday, and should be paid accordingly. Eligible employees
On June 3, 2021, the federal government received Royal Assent who do not work are entitled to statutory holiday pay based on:
for Bill C-5, which led to the creation a new federal holiday. ◗◗ Paid regular daily wage for the day
For the first time in 2021, the National Day for Truth and ◗◗ If wages vary:
Reconciliation was observed on September 30 th, and will be
• 1/20th of wages earned in the four weeks immediately
observed annually. This day provides an opportunity for each
before the holiday
public servant to recognize and commemorate the legacy of
• For commission employees 1/60 of wages in the
residential schools.
12 weeks immediately before the holiday.
Only federally regulated employees are entitled to this new
national holiday. Federally regulated employers include:
statutory holiday in Nova Scotia (NS)
◗◗ Banks NEW and Prince Edward Island (PEI).
◗◗ Marine shipping, ferry and port services
◗◗ Air transportation, including airports, aerodromes and airlines NS and PEI are the first provinces to observe this new statutory
◗◗ Railway and road transportation that involves crossing holiday at the provincial level and will amend their employ-
provincial or international borders ment standards legislation.
◗◗ Canals, pipelines, tunnels and bridges (crossing provincial Alberta, Ontario and Québec have indicated that they will
borders) not recognize September 30 as a provincial holiday nor as a
◗◗ Telephone, telegraph and cable systems statutory holiday. Nunavut did not have sufficient time to
change its legislation for 2021, however, they did indicate that
◗◗ Radio and television broadcasting
they would be making legislative changes for 2022.
◗◗ Grain elevators, feed and seed mills
For the rest of the provinces and territories, the new holi-
◗◗ Uranium mining and processing day was observed at the provincial level (not as a statutory
◗◗ Business dealing with the protection of fisheries as a holiday), as follows:
natural resource
◗◗ British Columbia: all public sector employees
◗◗ Many First Nation communities and activities
◗◗ Manitoba: provincial government offices, public schools and
◗◗ Most federal Crown corporations regulated child care
◗◗ Private businesses necessary to the operation of a Federal Act ◗◗ New Brunswick: city employees
The bolded changes below were made to the Canada Labour ◗◗ Newfoundland & Labrador: government offices
Code (CLC) in section 166 and subsection 193 (2) of the Act. ◗◗ Northwest Territories: public servants & teachers
The definition of general holiday in section 166 of the Canada ◗◗ Saskatchewan: University of Saskatchewan and cities of
Labour Code is replaced by the following: Saskatoon & Regina
◗◗ Yukon: provincial government employees
“general holiday means New Year’s Day, Good Friday,
Employers of provincially regulated businesses (e.g. stores,
Victoria Day, Canada Day, Labour Day, National Day for
restaurants, manufacturing companies, construction compan-
Truth and Reconciliation, Thanksgiving Day, Remembrance
Day, Christmas Day and Boxing Day and includes any day ies, etc.) are not required to provide their employees with a
substituted for any such holiday under section 19.” day off with pay, an alternative day off with pay, or extra pay
for working on September 30 unless they offer it as a greater
Subsection 193(2) of the Act is replaced by the following: benefit; for example, under a contract of employment such as
“Alternative day for holiday falling on non-working a collective agreement.
Saturday or Sunday. When New Year’s Day, Canada Day, It is challenging for employers to manage and comply with
National Day for Truth and Reconciliation, Remembrance Day, each province/territory’s statutory holiday entitlement as well
Christmas Day or Boxing Day falls on a Sunday or Saturday as the calculation. Administering and calculating the public or
that is a non-working day, the employee is entitled to and shall statutory holiday pay properly depends on operations in each
be granted a holiday with pay on the working day immedi- province or territory. As payroll professionals, it’s up to you to
ately preceding or following the general holiday.” help stay on top of these legislative requirements. n

payroll.ca / paie.ca • DIALOGUE • 31

 Honou r rol l

Congratulations on achieving professional excellence!

The Canadian Payroll Association wishes to recognize the professionals who recently achieved
the certifications of Certified Payroll Manager (CPM), Payroll Compliance Practitioner (PCP)
and Professionnel de la paie du Québec (PPQ).

certified payroll
manager

Betty Au, ON Morcia Hristodorescu, ON Natsuko Murao, BC

Sheri Betker, BC Rosis Ismael, ON Dudley Phillips, AB
Rockfeller Boucicaut, QC Sultane Jomaa, ON Sylvia Pikowsky, AB
Leah Boyce, ON Dilpreet Kaur, ON Mary Ellen Rodwell, ON
Eva Braja, ON Pooja Kc, ON Rajveer Sandhu, BC
Jacqui Broeckel, SK Julie Koyanagi, BC Esther Seidel, ON
Christine Buonamici, ON Tracy LeBlanc, NS Mohammad Shaikh, ON
Jaehee Cho, BC Allyssa Lee, BC Olga Smirnova, BC
Carla Cranston, ON Marisa Leggieri, ON Mohunduth (Sanjit) Sudhun, ON
Amanda Dacol, ON Kyle Leske, AB Andy Tragianis, ON
Jill DeClerck, AB Elsa Loisel, BC Kelsey Tran, BC
Tara Digby, ON Jessica Lo-Mallo, BC Bhawna Tripathi, MB
Mandy Emerson, ON Christine Madsen, BC Kelsey Van De Sype, SK
Haley Emery, NB Élise Flore Machekam, QC Jennifer Whitfield, ON
Margaret Genetti, ON Mark P. Mandrutiu, ON Kanchana Wickramaratne, BC
Melissa Greening, AB Anju Mathew, ON Emma Wong, ON
Samantha Hillbom, SK Katlyn Mazzorato, ON Billy Wu, BC
Daria Hood, SK Kathy Mlynczak, AB Vicki Kaifan Zhang, ON

payroll compliance
practitioner

Narciso Abalos, AB Alicia Battrum, BC Shannon Burnside, ON

Oluremi Adeola, ON Tammy Beaudry, ON Denise Buteau, QC
Alina Afronie, QC Massinissa Belhocine, QC Lori Butler, NL
Blessing Ajakaiye, ON Mimoza Berisha, AB Fiona Campbell, BC
Kim Alexander, MB Monika Bhambi, NS Anna Lyn Carpena, MB
Manon Amiot, QC Kriti Bhattacharya, ON Yuchun Chen, BC
Jean-Michel Ammann, QC Rajwant Bhatti, AB Liping Chen, BC
Sylvia Andre, BC Aathira Binu, BC Min Chen, ON
Tarhata Urduja Apologista, BC Jackie Bird, ON Xi Chen, ON
Maria Christina Araujo, BC Ting Chen, ON
Prasanthi Bitrakanti, ON
Alba Arias, ON Rajwinder Chohan, ON
Genevieve Blanchette, QC
Dominic Arroyo, MB Jeanne Chow, BC
Tatiana Bogdanova, ON
Huda Arshad, ON Rhoma Clet, BC
Bibi Shammima Bolaky Jafer, ON
Emily Ashton, ON Fiona Coquin, QC
Ramona Boone, AB
Laura Aston, ON Catherine Coutu, QC
Usama Azer, QC Narimen Bougherara, QC Lindsay Cowal, ON
Sohrab Baghai, ON Emily Boulter, BC Loida Cox, ON
Fjorda Baja, ON Geneviève Brion, QC Lorraine Cox, ON
Mariafel Balahadia, ON Roxanne Broer, ON Maria Csiki, QC
Kirandeep Barmi, BC Hélène Bruzas, QC Elizabeth Cunningham, ON
Jonathan Barnwell, ON Iwona Budzinska, ON Lu Dai, ON

32 • DIALOGUE • Volume 43, Issue 5

Lorely Dallarte, MB Iryna Levin, QC Alex Shefkin, ON
Dapinder Kaur, BC MengYing Li, ON Ashley Shimski, ON
Laurie Day, AB Miao Li, BC Stephanie Siapno, BC
Mhel De Guzman, ON Anna Lising, QC Jasneet Sivia, ON
Kelly Devine, ON Jing Liu, ON Erika Skalozub, AB
Michael Diamond, ON Jennifer Lovatt, AB Stacey Soares, ON
Deoranee Diwanath, ON Aria Lucey, MB Tushar Soni, ON
Jenna Drumm, ON Tammy Mack, AB Jana Spagnuolo, ON
Cheryl Dunstan, BC Ruby Manlapaz, BC Carolyn Spear, NB
Zuzana Durisova, BC Denise Matthew-Donovan, ON Beata St. Denis, ON
Ada Luz Eastmond, QC Rose McIntyre, MB Sharlette St. Germain, MB
Omar Ehtesham, NT Rosemary Mensah-Yeboah, BC Mian Sun, BC
Loretta Elderkin, NB Angela Mercer, NB Beatrice Surdon, QC
Ana Marie Espinosa, ON Karime Meza, NS Nargiza Suvankulova, AB
Niki Falloon, BC Mothija Milla Patabandige Saber Tabatabaei, BC
Jennifer Fenton, ON Kulasekara, NS Zhuo Yi Tan, BC
Tanya Ferguson, ON Jennifer Miller, ON Victoria Thede, MB
Anne Flores, ON Yeney Mir, BC Neshnthi Thevarajah, ON
Steven Forton, ON Mohamed Morsy, NS Santhi Thiruveedhula, ON
Amanpreet Ghai, ON Doan Nguyen-Angers, BC Jessica Thorimbert, BC
Nirav Gheewala, ON Michelle Nozick, BC Nelie Natcha Tientcheu, QC
Jessica Gibson, ON Olawumi Obe, AB Tracy Topping, AB
Ting Gong, ON Omowumi Olusanya, SK Ammar Totanawala, ON
Yamila Gonzalez, ON Lishan Ouyang, ON Jessica Trushinski, ON
Rebecca Goss, ON Genny Paguila, ON Judith Tunbridge, NS
Prabhjot Kaur Grewal, ON Sita Paneru, ON Jenessa Turner, BC
Nichole Hainer, ON Michelle Paquette, BC Antonia Valentine, QC
Anna Haley, AB Eonyoung Park, BC Kelli Van Mierlo, ON
Leanna Havill, ON Jagruti Patel, ON Diane Vandenberg, ON
Kimberly Hebb, NL Shamsuddin Patel, AB Luxminarayanan Venkatapathy, ON
Masako Hegge, BC Dana Patenaude, MB Jayashree Venugopal, ON
Hong Ho, ON Sarah Pearson, QC Vijayanthe Vijayakulasingam, ON
Corinne Hofer, AB Christine Petkau, AB Jessie Vincent, ON
Lara Hoskins, ON Evelyne Phaysomboun- Chithsamone Viravouth, ON
Pei-Shan Hsieh, ON Chanthalangsy, QC Lilan Wan, ON
Xi Huang, ON Roxanne Poirier, AB Li Wang, ON
Xu Hua Huang, BC Shona Polley, NS Chang Wang, ON
Rebecca Hubbard, ON Juanita Power, NB Jody Weslowski, BC
Ursula Huber, ON Laura Radcliffe Grant, AB Claudette Whelan, NL
Chelsea Hutter, ON Georgiana Radu, ON Maria Carina Wilson, BC
Anila Jacob, NS Maryam Rahim, SK Thuzar Win Maung, BC
Jacqueline Jang, BC Digvijay Singh Rana, ON Amy Wismer, ON
Anvesh Joshi, Telangana Yamuna Ranatunga, BC Deana Wright, BC
Melissa Jutras, ON Heather Ray, BC Suhua Xia, ON
Teena Kahler, ON Deborah Reis, ON Mei Yang, AB
Oubaida Karroum, QC Jessica Ritchie, ON Mei Yao, ON
Karolina Kascakova, BC Manon Robichaud, NB Juan Yin, ON
Pawanpreet Kaur, ON Cristina Romero Rodriguez, QC Dustin Yong, BC
Mairead Kelly, ON Melissa Rose, BC Tracy Young, ON
Wendy Kerr, BC Lisa Rosen, ON Mina Yousef, ON
Madison Kine-Donahue, AB Marie Bernadette Ruiz, ON Miranda Youssef, ON
Amanda Kinneard, BC Lavita Saldanha, ON Mehdi Niavarani Zadeh, BC
Cheryl Klatt, SK Azza Salib, BC Francisca Zamorano, BC
Ripal Koladiya , BC Jessica Salmon, AB Chenxi Zhao, BC
Naomi Kowal, BC Andreia Olinda Sampaio Pereira, ON Xue Zhou, ON
Heather Lange, BC Joty Sandhu, BC Umair Zia, ON
Jinbon Lau, ON Leon Selvakumar, ON Aneta Ziemianin, ON
Sylvain Leduc, QC Katherine Severson, BC Leyi Zou, BC
Heather Levchuk, ON Harshikaben Shah, ON Mikhail Zubkov, ON

PPQPROFESSIONNEL
DE LA PAIE DU QUÉBEC

Caroline Laroche, QC
David Lincourt, QC

payroll.ca / paie.ca • DIALOGUE • 33