CPA300 - Payroll Compliance Legislation

Outline info
Last revision date 2018-07-20 13:30:01.475
Last review date 2018-07-20 13:30:10.226

Subject Title
Payroll Compliance Legislation

Subject Description
This subject will provide students with the payroll related legislation affecting organizations, as well as the tools to find information and apply that information to different scenarios in relation to individual pay.

Credit Status
One credit with the Canadian Payroll Association towards the Certified Payroll Management Program (CPMP). Mandatory prerequisite for Payroll Fundamentals I and Payroll Fundamentals II per Canadian Payroll Association.

Learning Outcomes
Upon successful completion of this subject the student will be able to:

1. Communicate the Payroll Compliance environment with external and internal stakeholders as required.
2. Measure the impact of Federal legislation on payroll issues.
3. Determine the relevance of CPP and EI to payroll.
4. Calculate basic income tax, worker's compensation, employment standards, collective agreements and provincial legislation and their impact on payroll issues.
5. Determine appropriate treatment of Quebec legislation to payroll.

Cheating and Plagiarism
Each student should be aware of the College's policy regarding Cheating and Plagiarism. Seneca's Academic Policy will be strictly enforced.

To support academic honesty at Seneca College, all work submitted by students may be reviewed for authenticity and originality, utilizing software tools and third party services. Please visit the Academic Honesty site on for further information regarding cheating and plagiarism policies and procedures.

All students and employees have the right to study and work in an environment that is free from discrimination and/or harassment. Language or activities that defeat this objective violate the College Policy on Discrimination/Harassment and shall not be tolerated. Information and assistance are available from the Student Conduct Office at

Accommodation for Students with Disabilities
The College will provide reasonable accommodation to students with disabilities in order to promote academic success. If you require accommodation, contact the Counselling and Disabilities Services Office at ext. 22900 to initiate the process for documenting, assessing and implementing your individual accommodation needs.

No required prerequisite but Grade 12 English and Mathematics, or equivalent, are strongly recommended.  

Topic Outline

  • Payroll and Its Compliance Environment
  • Federal Legislation
  • CPP and EI
  • Income Tax
  • Employment Standards
  • Collective Agreements
  • Provincial Legislation Outside Quebec
  • Quebec Legislation
  • Workers Compensation


Mode of Instruction
Classroom - Blended Learning

This course will combine classroom instruction with the additional resources of the CPA's online learning system. Students will be able to use quizzes and other applications in order to prepare for the midterm and final exams which will be written online at the College.

Students must register with the Canadian Payroll Association and Seneca College.  Costs per semester include tuition fees payable to Seneca College and registration and membership fees payable directly to the CPA.

Prescribed Texts
Students must register with Seneca College first, and then register with CPA to receive the manuals from the Canadian Payroll Association.
Use the following link to register with CPA:

Reference Material

Required Supplies

Promotion Policy

Grading Policy
A+ 90%  to  100%
A 80%  to  89%
B+ 75%  to  79%
B 70%  to  74%
C+ 65%  to  69%
C 60%  to  64%
D+ 55%  to  59%
D 50%  to  54%
F 0%    to  49% (Not a Pass)
EXC Excellent
SAT Satisfactory
UNSAT Unsatisfactory

For further information, see a copy of the Academic Policy, available online ( or at Seneca's Registrar's Offices.

Modes of Evaluation
Assignments are due on the dates specified. Should extenuating circumstances arise, please contact your instructor immediately, prior to when your assignment is due, so an appropriate course of action can be established. Late assignments may be subject to a penalty of up to 10% per week and will not generally be accepted beyond two weeks after the assignment due date.

In cases of cheating or plagiarism, the College Academic Policy will prevail.  Please ensure that all assignments and reports are properly documented.

Students are referred to the following web site for the Seneca College Library MLA Style Guides, Academic Honesty Policy and Copyright guidelines:  


Dates for evaluations are specified in the weekly schedule addendum to this outline. The evaluation process may include, but is not limited to, tests, exams, assignments or presentations. Any absences or missed submissions due to medical or other reasons must be supported by medical or other appropriate documentation within one (1) week of the due date. The faculty and program area must be notified immediately in the even of a missed evaluation. Upon acceptance of the documentation, the weighting of the missed deliverable will normally be applied to the final exam.

English Competency:

The ability to communicate effectively is essential for success in business. Therefore, you must demonstrate English competency in this course in both oral and written work. Ensure your written work includes correct sentence structure, spelling and punctuation. Always spell check, edit and proofread your work.

NOTE:  The Canadian Payroll Association (CPA) requires a grade of 65% on the final exam and 65% overall in order for the credit to be accepted toward CPA designations. 

Discussion Board Forum 5%
Assignments (2 @ 7.5%) 15%
Midterm Exam 30%
Final Exam 50%

Please retain this course outline document for future educational and/or employment use.

Academic Program Manager
Emiliano Introcaso

Approved by: Academic Program Manager Emiliano Introcaso