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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Canada /1. Payroll basics /1.3 Key reporting requirements and deadlines / 1.3.4 Record of Employment (ROE)
Commentary

1.3.4 Record of Employment (ROE)


Canada

The Record of Employment (ROE) is created when an employee has a break in service due to:

  1. Ìý

    •ÌýÌýÌýÌý termination/dismissal/layoff

  2. Ìý

    •ÌýÌýÌýÌý leave of absence due to pregnancy, injury, illness or adoption

  3. Ìý

    •ÌýÌýÌýÌý unpaid leave

It must be issued by the

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