The first snowflakes gently fell from the sky this past weekend in Waterloo, a reminder that the holiday season is fast approaching. In our house we were tuning up the snow blower and writing Christmas lists. It is also that time of the year when organizations should create a year-end payroll checklist and prepare for any tune ups needed for the first payroll of the New Year. We all want to stay on the Canada Revenue Agency’s “nice” list and off of the “naughty” list!