Do I have to issue a Record of Employment when an Ontario employee leaves or goes on leave?

Yes. A Record of Employment (ROE) is an Employment Insurance document that you must issue whenever an employee experiences an interruption of earnings — meaning they stop working, have their hours reduced below a threshold, or go on a leave of absence. ROEs are issued to Service Canada, not CRA, but the obligation stems from federal EI rules that apply uniformly across Ontario and the rest of Canada.

The ROE must be issued within five calendar days of the interruption (or the next pay period, depending on the reason). Employees need the ROE to apply for EI benefits, so delay can directly harm them. Electronic ROEs filed through Service Canada's ROE Web system are transmitted directly to the employee's EI application — paper ROEs must be given to the employee within the same deadline.

Common triggering events include: layoff, dismissal, resignation, parental leave, illness leave, and a shortage of work. Each has a specific reason code on the ROE form. Using the wrong code can delay an employee's EI claim and may attract scrutiny from Service Canada.