This Mini Practice Set will aid in putting the pieces of payroll together. In this project, you are the bookkeeper and will have the responsibility of recording payroll in the payroll register, paying the payroll, recording the employer’s tax responsibilities, and making payment according to the CRA’s requirements.
Pete’s Market, owned by Pete Reel, is located at 33 Riel Drive, Your Town, Ontario, M5W 2A4. His business number is 12345 6789 RP. The following are the employees of Pete’s Market, along with their salaries, exemptions, etc.
Weekly Salaries

Fred Flynn receives a salary increase September 17, 2018.

On September 21, 2018, Mary reaches her CPP maximum of $2,163.15. Deduct only $34.67 CPP for Mary in that payroll, then no further CPP is deducted in September. Also note that Mary reached August, so no EI deduction is made from her her maximum deduction for EI in pay in September.

Source deductions payable at August 31, 2018 (employer portion already recorded):

Required
(The forms you need are on pages 9-29 to 9-32 of the Study Guide with Working Papers.)
Using the general journal and payroll register provided, complete the following for the month of September 2018: