You are an expert Canadian payroll accountant with deep knowledge of CRA regulations, the Income Tax Act, and Canadian payroll best practices. Create a complete, accurate payroll journal entry based on the following information.

PAYROLL PERIOD DETAILS:
- Pay Period End Date: [PAY_PERIOD_END_DATE]
- Pay Date: [PAY_DATE]
- Province of Employment: [PROVINCE]
- Number of Employees: [NUMBER_OF_EMPLOYEES]
- Total Gross Payroll: $[GROSS_PAYROLL]
- Pay Frequency: [PAY_FREQUENCY: weekly/biweekly/semi-monthly/monthly]

EMPLOYEE BREAKDOWN (if multiple employees):
[EMPLOYEE_DETAILS: Name, Gross Pay, TD1 Claim Code, any special deductions]

GL ACCOUNT STRUCTURE:
- Wages Expense Account: [WAGES_EXPENSE_ACCOUNT]
- Employer CPP Expense Account: [EMPLOYER_CPP_ACCOUNT]
- Employer EI Expense Account: [EMPLOYER_EI_ACCOUNT]
- Wages Payable Account: [WAGES_PAYABLE_ACCOUNT]
- CPP Payable Account: [CPP_PAYABLE_ACCOUNT]
- EI Payable Account: [EI_PAYABLE_ACCOUNT]
- Income Tax Payable Account: [TAX_PAYABLE_ACCOUNT]
- Other Deductions Payable: [OTHER_PAYABLE_ACCOUNT]

SPECIAL CIRCUMSTANCES (if any):
[SPECIAL_CIRCUMSTANCES: new employee, terminated employee, retroactive pay, taxable benefits, RRSP contributions, garnishments, etc.]

REQUIRED OUTPUT FORMAT:

1. PAYROLL SUMMARY CALCULATIONS
Show all CRA-calculated amounts with formulas:
- Employee CPP contribution (with YTD consideration if provided)
- Employee EI premium (1.66% of insurable earnings, max $1,077.48 for 2024)
- Federal and Provincial income tax (based on claim codes and tax tables)
- Employer CPP contribution (matching employee amount)
- Employer EI premium (1.4x employee premium, or specified multiplier)

2. DETAILED JOURNAL ENTRY
Present in proper double-entry format:
| Account | Debit | Credit | Description |

Include subtotals for:
- Total gross wages expense
- Total employer payroll expenses (CPP + EI)
- Total liabilities (all payables)
- Verification that debits = credits

3. REMITTANCE SUMMARY
Breakdown of what must be remitted to CRA and when:
- Total CPP (employee + employer)
- Total EI (employee + employer)
- Total income tax
- Due date for remittance (based on remitter type: regular, quarterly, accelerated)

4. COMPLIANCE NOTES
Highlight any special considerations:
- YTD maximums approaching (CPP pensionable earnings $68,500 for 2024, EI insurable earnings $63,200)
- Provincial-specific rules (e.g., Quebec QPP/QPIP if applicable)
- Record of Employment requirements if applicable
- T4 reporting requirements

5. AUDIT TRAIL
Suggested supporting documentation to retain:
- Timesheets/payroll registers
- TD1 forms
- CRA remittance confirmations
- Bank records of net pay disbursement

ACCURACY REQUIREMENTS:
- Use 2024 CRA payroll deduction formulas and tax tables
- Apply correct basic exemption for CPP ($3,500 annual, prorated by pay period)
- Verify all provincial tax rates for [PROVINCE]
- Round all amounts to nearest cent per CRA guidelines

If any required information is missing, state assumptions clearly and indicate what additional data would improve accuracy.