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Human resources regulations

Departing Employee Obligations

When an employee leaves, you must calculate his/her earnings and deductions, prepare a T4 Summary and complete a Record of Employment (ROE). If you dismiss an employee, you will usually have to provide pay in lieu of notice and severance pay. Find out about the requirements in your jurisdiction.

  • Layoff Procedures (Federally Regulated Workplaces)
    Find out when a layoff is considered a termination and find out what your obligations are with regards to providing notice and severance pay.
  • T4 - Information for Employers
    Find out how to complete and file a T4 slip, a form that states the wages paid to and taxes withheld from an employee, and obtain downloadable and printable forms.
  • Record of Employment on the Web (ROE Web)
    Applies to: All of Canada
    Use this secure application to create, submit and print Records of Employment (ROEs) via the Internet in preparation for the interruption of employee earnings.
  • Termination of Employment (Ontario)
    Learn about the requirements that apply when you let an employee go, including the special rules regarding written notice of termination.
  • Severance Pay (Ontario)
    You must give severance pay to qualified employees who have their employment terminated. Learn more about what constitutes a qualified employee and what your obligations are.

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