Your obligations when an employee leaves 

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When an employee leaves your business, you must calculate that person's 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.

Generally, you need to complete a T4 slip (a statement of remuneration paid) if you paid your employees employment income, commissions, taxable allowances and benefits, fishing income, or any other payments during the taxation period.

  • 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.

You are also required to issue an ROE each time one of your employees leaves, either permanently or temporarily. There are two main ways you can issue ROEs: electronically or on paper. Electronic ROEs are more efficient than paper ROEs.

Find out about the requirements in your jurisdiction.