Canada Labour Standards Regulations — 24
24 (1) Every employer shall make and keep a record in respect of each employee showing the date of commencement of employment and the date of termination of employment and shall keep such record for a period of at least 36 months after the date of termination of employment. (2) Every employer shall keep, for at least three years after work is performed by an employee, the following information: (a) the full name, address, Social Insurance Number, occupational classification and sex of the employee, and if the employee is under the age of 18 years, the age of the employee; (b) the rate of wages, clearly indicating whether it is on an hourly, weekly, monthly or other basis, and the date and particulars of any change in the rate; (c) where the rate of wages is on a basis other than time or on a combined basis of time and some other basis, a clear indication of the method of computation of that basis; (d) the hours worked each day, except where the employee is (i) excluded from the application of Division I of the Act by or under subsection 167(2) of the Act, or (ii) exempt from the application of sections 169 and 171 of the Act pursuant to regulations made under paragraph 175(1)(b) of the Act; (e) the actual earnings, indicating the amounts paid each pay day and the amounts paid as overtime pay, vacation pay, holiday pay, pay for leave related to pregnancy loss, personal leave pay, pay for leave for victims of family violence, bereavement leave pay, medical leave of absence pay, termination pay and severance pay; (f) the payments made each pay day after deductions, with clear details of the deductions made; (g) with respect to annual vacations (i) the dates of commencement and termination of each vacation period, (ii) if a vacation was interrupted under subsection 187.1(1) of the Act, the date of interruption, and if the employee resumed the vacation under subsection 187.1(7) of the Act, the date of resumption, and (iii) if a vacation was postponed under subsection 187.2(1) of the Act, the new dates of commencement and termination of that vacation; (g.01) the year of employment in respect of which each annual vacation period was granted; (g.02) any written notice of an interruption of a vacation or leave provided in accordance with subsection 187.1(6), 207.1(1) or 207.2(1) of the Act, as the case may be, and any written notice of resumption of a vacation or leave provided in accordance with subsection 187.1(7), 207.1(2) or 207.2(5) of the Act, as the case may be; (g.1) any written agreement between the employer and the employee to postpone or waive the employee’s entitlement to annual vacation pursuant to subsection 14(1); (g.11) any written request made by an employee under section 184.1 of the Act and a record of the employer’s response to that request; (g.2) where the employer determines a year of employment pursuant to paragraph (b) of the definition “year of employment” in section 183 of the Act, any notice provided to employees pursuant to section 12; (h) with respect to any leave granted to the employee under Division VII of the Act, (i) the dates of commencement and termination, and of any interruption, of the leave, (ii) a copy of any notice concerning the leave or any interruption of the leave, and (iii) any documentation, including a copy of any certificate from a health care practitioner, that was provided by the employee in respect of the leave or interruption; (h.1) the dates of commencement and termination of any job modification or reassignment of the employee provided pursuant to Division VII of the Act and a copy of any notice provided by the employer concerning the job modification or reassignment; (i) any holiday with pay granted to the employee under Division V of the Act, any notice of substitution of a general holiday required to be posted under section 195 of the Act and, in respect of employees not subject to a collective agreement, proof that the substitution was approved in accordance with subsection 19