Your obligations when an employee leaves 

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When an employee leaves, 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. Find out about the requirements in your jurisdiction.

  • 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)

    Use this secure application to create, submit and print Records of Employment (ROEs) via the Internet in preparation for the interruption of employee earnings.

  • ROE Web Benefits

    Watch this Service Canada video to find out the benefits to your business when you file Records of Employment online.

  • Departing employees

    Find information you need when employees leave, such as employment insurance, the Record of Employment, exit interviews, and the Supplemental Unemployment Benefit Plan.

  • Termination, layoff or dismissal (Federally Regulated Workplaces)

    Find out when a layoff is considered a termination and what your obligations are with regards to providing notice and severance pay.