Failure to file the Record of Employment (ROE)

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https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/penalties-interest-other-consequences/payroll-penalties/failure-file-record-employment.html

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Failure to file the Record of Employment (ROE)

When an employee has an interruption in earnings, you have to issue a Record of Employment (ROE) for employment insurance purposes.

If you fail to issue the ROE as required, you could be fined up to $2,000, imprisoned for up to six months, or both.

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Date modified:
2017-01-25