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This is the first payroll course of the PCP program and a prerequisite to enrolling in Payroll Fundamentals 1 and Payroll Fundamentals 2. Upon completion of PCL, the student will have a thorough understanding of legislative compliance requirements and will be able to: describe payroll’s objectives and stakeholders; identify an employee-employer relationship; communicate the payroll compliance requirements to various stakeholders; apply federal and provincial/territorial legislation, including the Canada Pension Plan Act, the Employment Insurance Act, the Income Tax Act, Employment Standards, Worker’s Compensation Acts, and the Quebec-specific legislation.

Prerequisite: None