"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 ..."  (Full Article)