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docs/source/compliance.rst
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@@ -440,7 +440,7 @@ request for a supplementary payment and/or a fine.
**Record of Employment (ROE)** issuance **Record of Employment (ROE)** issuance
Failure to issue a ROE within the established deadlines may result in a visit from an investigative officer from Service Canada. Failure to issue a ROE within the established deadlines may result in a visit from an investigative officer from Service Canada.
The Canada Revenue Agency’s Pensionable and Insurable Earnings Review (PIER) is an annual compliance review system. This system utilizes the data provided on the T4 The Canada Revenue Agency’s Pensionable and Insurable Earnings Review (PIER) is an annual compliance review system. This system utilizes the data provided on the T4
information slips issued at year-end to validate the amounts of CPP contributions and EI premiums deducted by employers, and identifies any remittance deficiencies. information slips issued at year-end to validate the amounts of CPP contributions and EI premiums deducted by employers, and identifies any remittance deficiencies.
The Employee-Employer Relationship The Employee-Employer Relationship