Getting started in payroll in Canada
Agenda Facts u Business Culture u Structure of Tax Authority u Operating Payroll u
Facts about Canada
Canada Facts Facts about Canada The Dominion of Canada came into being on July 1, 1867. Dominion indicated u Canada was a self-governing colony of the British Empire. On the day Canada came into being, New Brunswick, Nova Scotia, Ontario and u Quebec became its first provinces. Further provinces and territories were added over the years, with the most u recent territory – Nunavut – forming in 1999.
Canada Facts Canada is the world's second largest country, behind Russia. u Canada's total area is 9,984,670 km 2 (3,855,103 mi 2 ) u Freshwater lakes account for 8.9% of Canada's size - that's 891,163 u km 2 (344,080 mi 2 ) of lakes Canada’s total land area is 9,093,507 km 2 (3,511,023 mi 2 ) u Canada is federal country. Each of its provinces and territories has its own u capital city and government.
Canada Facts Basketball was invented by a Canadian – Dr. James Naismith. He was born on u November 6, 1861 in Ramsay township, near Almonte, Ontario. His mother and father had immigrated to Canada from Scotland. While at school Naismith’s played a game called duck-on-a-rock, trying to u knock a “duck” off the top of a large rock by throwing another rock at it. He remembered this when tasked with devising an indoor, winter game for 18 students at the YMCA Training School in Springfield, Massachusetts, USA. He wanted to provide students with an activity that required skill and not strength. Basketball was the result. On December 21st 1891, James Naismith’s class of secretaries played the first u ever game of basketball. The ball was a soccer ball and the goals were two peach baskets. After a somewhat chilly initial reception the new game proved to be a big hit.
Canada Facts Canada's thirteen provinces and territories have u two capital letter abbreviations which are used by Canada Post to help in the automatic sorting of mail. This system has been in place since the 1990's The abbreviations are the initials of the province or u territory if it consists of two words, otherwise the initials are taken from the first letter of the province or territory and then one other suitable letter. The choice of abbreviation has taken into account the American abbreviations for each of its states, so that there is no duplication Other shortened forms of the Canadian provinces u and territories names are used for everyday purposes. The most common abbreviation for each one is also listed in the table
Business Culture
Business Culture Canada is the second largest country in the world (after Russia) but almost 90% of u the population live within 200km of the border with the US. This means that vast tracts of Canada are uninhabited wilderness and that, if you are doing business in Canada, you are never likely to be too far geographically from the States This close proximity is defining for Canadian business as the largest trade u relationship of any two countries in the world is the one between the US and Canada You need to bear in mind that although close to the USA geographically, there are u definitely differences in general approach to business between the USA and Canada and Canadians are sometimes known to take exception to any assumption being made on this matter Canada is a large, vibrant economy with a number of global companies and an u extremely successful export industry
Business Culture There is no norm in terms of business structure as many organisations are opting u for flatter, leaner structures than it’s more traditional hierarchical structures Canadian managers are not expected to manage in an authoritarian manner but u are expected to be decisive. Management style is informal and friendly with managers preferring to be seen as 'one of the guys' rather than as a superior figure who stands apart from everybody else Managers will consult widely for decision-making, however, the final decision u remains firmly with them and quick decision-making is respected. Failure to consult widely could lead to a feeling of dissatisfaction amongst team members who will feel that the manger is acting in a dictatorial manner The manager is not necessarily expected to be the highly technically skilled; they u will be judged on their ability to manage the team — interpersonal and man- management skills are considered of vital importance.
Business Culture Meetings in Canada are relatively formal u Punctuality is expected and meetings often start with some type of polite small u talk Body language tends to be quite reserved with few visible shows of emotion or u anger Etiquette for meetings follows the Anglo-Saxon approach of one at a time speaking u and interruptions are generally frowned upon and considered to be rude Meetings are democratic, with everyone being able to have their say and for u opinions to be respected, regardless of their position or seniority Aggressive or heated meetings are rare, they are usually calm and civil, carried u out with courtesy and politeness Attendees are expected to be well prepared as decisions tend to be taken on the u basis of empirical facts rather than on gut reactions. Inability to provide the relevant level of detail could be viewed as suspicious and evasive behaviour
Business Culture People expect to be valued as team members, with the skills they bring to the u team and the leader or manager needs to reflect this in their approach Teams need to have a clear idea of its vision and objectives, each member u needs to understand what contribution they will be making Members prefer to be given outline guides and general instructions rather u than to be micro-managed. Micro-managing might be seen as interference or a lack of trust
Business Culture Canada is officially bilingual and this needs to be recognised in your dealings u with the country Canadian communication patterns are usually low key. Reserve, u understatement, diplomacy and tact are the key attributes of communication, however Canadians are still direct and say what they mean Canadians do not use overtly coded language. 'Yes' means 'yes' and 'no' means u 'no'. Canadians see evasive/coded language as suspicious and prefer problems to be put on the table for discussion Technological improvements have resulted in much of the intra-company u communication is email based with phones used 'in an emergency'
Structure of Tax Authority
Tax Authority u The Canada Revenue Agency (CRA) is responsible for administration of certain tax programmes at federal level, and some provincial/territory taxes u They sometimes also undertake tax collection of non harmonised taxes for provinces/territories on a cost recovery basis u CRA administers benefits and related programmes u Promotes compliance with all relevant Canadian tax legislation u Website at www.cra-arc.gc.ca
CRA Structure The Minister responsible for the CRA is the Minister of National Revenue u The Honourable Diane Lebouthillier is the Minister of National Revenue (Gaspésie–Les Îles-de-la-Madeleine). She is accountable to Parliament for all Canada Revenue Agency (CRA) activities, including administering the Income Tax Act, the Excise Tax Act, and 16 other acts. She makes sure that the CRA upholds the highest standards of fairness and integrity when dealing with taxpayers and benefit recipients.
CRA Structure The CRA is one of the largest federal government departments, with: u u 51 tax services offices and tax centres across the country; u 43,000 employees nationally; and u a $4.3 billion budget. Under Ms. Lebouthillier’s leadership, the CRA has continued to cut red tape u for small-business owners. Businesses are now able to receive their mail online from the CRA, submit documents, and ask specific questions about their accounts through My Business Account, the CRA’s online portal for business owners.
CRA Structure The leadership of the CRA is made up of a Board of Management u The Board of Management consists of 15 members appointed by the Governor u in Council. Eleven of these members are nominated by the provinces and territories. The Board has the responsibility of overseeing the organization and management of the CRA, including the development of the Corporate Business Plan, and the management of policies related to resources, services, property and personnel The CRA's Board of Management is not involved in all the CRA's business u activities. It does not have the authority to administer and enforce legislation or to access confidential client information
CRA Structure The Commissioner As the CRA's chief executive officer, the Commissioner is responsible for the u day-to-day administration and enforcement of program legislation that falls under the Minister's delegated authority. The Commissioner is accountable to the Board of Management for the daily management of the CRA, supervision of employees, and implementation of policies and budgets. The Commissioner must assist and advise the Minister with respect to u legislated authorities, duties, functions, and Cabinet responsibilities.
CRA Structure u The CRA is divided into 5 regions: Atlantic, Quebec, Ontario, Prairie and Pacific u Within each region there are several Tax Service Offices (TSO) for audit and collection work u There are 7 Taxation Centres (TC) used for processing and reviewing filed tax returns
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