Your obligations when an employee leaves

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.


  • Alberta employment standards
    Only Applies to : Alberta
    Find rules regarding wages, hours of work, overtime, vacations and other leave, termination of employment, and employees under 18 years of age.

British Columbia

  • BC Termination of Employment Factsheet
    Only Applies to : British Columbia
    Know your obligations when terminating an employee in BC. Find out about compensations, layoffs, group terminations and more.


New Brunswick

Newfoundland and Labrador

Northwest Territories

Nova Scotia

  • Ending employment
    Only Applies to : Nova Scotia
    Find out how much notice you and your employees have to give before ending your employment relationship.


  • Severance pay (Ontario)
    Only Applies to : Ontario
    Learn about the requirements for providing severance pay to qualified employees when their employment has ended.
  • Termination of employment in Ontario
    Only Applies to : Ontario
    Learn about the requirements that apply when you let an employee go, including the special rules regarding written notice of termination.

Prince Edward Island

  • Termination of an employee (PEI)
    Only Applies to : Prince Edward Island
    Be aware of the proper amount of notification an employer is required to give an employee as required under the PEI Employment Standards Act.


  • Managing departures
    Only Applies to : Quebec
    Learn what your obligations are with regard to a mass lay-off, voluntary departure, dismissal, or retirement.(in French only)
  • Human resources (Quebec)
    Only Applies to : Quebec
    Keep informed of your rights and responsibilities when hiring and managing employees, as well as when their employment ends.(in French only)
  • Mass layoffs
    Only Applies to : Quebec
    If you plan to lay off more than 50 people, you could receive technical and financial assistance to set up a reclassification assistance committee.


  • Layoffs and termination in Saskatchewan
    Only Applies to : Saskatchewan
    Learn the difference between a layoff, individual termination, and group termination and what your obligations are with regard to providing notice.
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