An employer is required to file a record of employment form (ROE) when they have employees who have a break in employment. The most common case is when an employee is laid off or quits. The rule is generally that you have 5 days to file the form. If the form is not filed on time, it is possible that the employer will be fined. The usual fine is $2,000, but in one case in Ontario the court felt that the delay in getting the ROE caused significant hardship to the employee and the fine was $50,000.
You also should be careful to fill in the reason for the ROE being issued. Services Canada investigates this on occasion, and you don’t want to have said that the ROE was issued for shortage of work if the actual reason was dismissal. When you are filling out the ROE, remember that it is a legal document, and should be filled out carefully and filed on time.