Severance Basics in Canada
| Term | Definition |
|---|---|
| Termination pay | Immediate pay in lieu of notice |
| Severance pay | Additional compensation beyond notice |
| Common law | Reasonable notice based on case law |
| Statutory minimum | Minimum required by law |
Statutory Minimums by Province
Notice Period (or Pay in Lieu)
| Province | Minimum Notice |
|---|---|
| Ontario | 1 week/year (max 8 weeks) |
| BC | 1 week (3 mo) to 8 weeks (8+ years) |
| Alberta | 1-8 weeks based on tenure |
| Quebec | 1-8 weeks based on tenure |
| Federal | 2 weeks (min) |
| Manitoba | 1-8 weeks based on tenure |
| Saskatchewan | 1-8 weeks based on tenure |
Ontario Statutory Severance
| Service | Notice Required | Severance (if eligible) |
|---|---|---|
| 3 months - 1 year | 1 week | None |
| 1-3 years | 2 weeks | None |
| 3-4 years | 3 weeks | None |
| 4-5 years | 4 weeks | None |
| 5-6 years | 5 weeks | 5 weeks |
| 6-7 years | 6 weeks | 6 weeks |
| 7-8 years | 7 weeks | 7 weeks |
| 8+ years | 8 weeks | 8+ weeks (max 26) |
Note: Ontario statutory severance only if employer payroll > $2.5M or 5+ year employee.
Common Law Severance
What Courts Award
| Factor | Impact |
|---|---|
| Age | Older = more notice |
| Service length | Longer = more notice |
| Position | Senior = more notice |
| Job market | Harder to replace = more |
| Character of employment | Executive = more |
Typical Common Law Range
| Tenure | Typical Award |
|---|---|
| 1-3 years | 3-6 months |
| 3-5 years | 4-8 months |
| 5-10 years | 6-12 months |
| 10-15 years | 10-16 months |
| 15-20 years | 12-20 months |
| 20+ years | 18-24 months |
24 months is generally the maximum, though exceptions exist.
Common Law Examples
| Employee | Tenure | Age | Award |
|---|---|---|---|
| Junior (office) | 2 years | 28 | 3-4 months |
| Mid-level manager | 8 years | 42 | 10-12 months |
| Senior executive | 15 years | 55 | 18-22 months |
| Long-term employee | 25 years | 58 | 22-24 months |
What’s Included in Severance
Common Components
| Component | Description |
|---|---|
| Base salary continuation | Weeks/months of salary |
| Benefits continuation | Health, dental, life |
| Bonus (pro-rated) | If normally received |
| Vacation pay | Accrued vacation |
| Pension contributions | May continue |
| Stock options | Vesting/exercise period |
| Outplacement services | Job search assistance |
Sample Severance Package
| Component | Value |
|---|---|
| 12 months salary ($100,000) | $100,000 |
| Benefits (12 mo @ $500/mo) | $6,000 |
| Pro-rated bonus (50%) | $5,000 |
| Accrued vacation (2 weeks) | $3,846 |
| Total | $114,846 |
Taxes on Severance
How It’s Taxed
| Component | Tax Treatment |
|---|---|
| Salary continuation | Fully taxable |
| Retiring allowance | May be RRSP-eligible |
| Vacation pay | Fully taxable |
| Benefits | Employer-paid not taxable |
Reducing Tax on Severance
| Strategy | How It Works |
|---|---|
| RRSP transfer | Transfer eligible retiring allowance |
| Timing | Receive in lower-income year |
| Lump sum vs salary continuation | Salary may spread tax |
| Negotiate payment timing | Push to new tax year |
RRSP Retiring Allowance Transfer
| Condition | Amount Transferable |
|---|---|
| Pre-1996 service | $2,000/year |
| Pre-1989 service (no pension) | Additional $1,500/year |
| Post-1995 service | Generally not eligible |
Tax Withholding
| Lump Sum Amount | Federal Tax Withheld |
|---|---|
| $0-$5,000 | 10% |
| $5,001-$15,000 | 20% |
| $15,001+ | 30% |
Note: These are withholding rates — actual tax depends on total income.
How to Negotiate Severance
Steps
| Step | Action |
|---|---|
| 1 | Don’t sign immediately |
| 2 | Request written package |
| 3 | Review all components |
| 4 | Consult employment lawyer |
| 5 | Make counter-proposal |
| 6 | Get final agreement in writing |
What to Negotiate
| Item | Goal |
|---|---|
| Notice period | Push for common law standard |
| Benefits | Extend coverage |
| Bonus | Pro-rated or full |
| Reference | Positive agreed reference |
| Job search | Ask for outplacement |
| Non-compete | Narrow or remove |
| Stock options | Extended vesting |
Negotiation Leverage
| Factor | Your Leverage |
|---|---|
| Long tenure | Stronger |
| Senior position | Stronger |
| Older age | Stronger |
| Specialized skills | Stronger |
| Potential legal claims | Much stronger |
| Job market strong | Weaker (quick replacement) |
When to Hire a Lawyer
Signs You Need Legal Help
| Situation | Why |
|---|---|
| Offer seems low | Likely entitled to more |
| Pressured to sign quickly | Red flag |
| Complex compensation | Stock, pension, bonuses |
| Potential claims | Harassment, discrimination |
| Long service | More at stake |
| Senior position | Higher amounts involved |
Lawyer Costs
| Fee Structure | Typical Range |
|---|---|
| Hourly | $300-$700/hour |
| Flat fee (review) | $500-$2,000 |
| Contingency | 15-30% of improvement |
Often worth it — negotiated increases typically exceed legal fees.
Your Rights When Terminated
Employer Must Provide
| Right | Details |
|---|---|
| Notice or pay in lieu | Statutory minimum |
| Written termination | Reason (if requested) |
| Record of Employment | For EI application |
| Final pay | Including vacation |
| Benefits info | COBRA-equivalent options |
You Should
| Action | Timing |
|---|---|
| Request package in writing | Immediately |
| Review thoroughly | Before signing |
| Ask questions | List everything unclear |
| Consult lawyer | Within days |
| Apply for EI | Immediately if eligible |
| Don’t sign release | Until satisfied |
Resignation vs Termination
Key Differences
| Factor | Resignation | Termination |
|---|---|---|
| Severance entitlement | Usually none | Yes |
| EI eligibility | No | Yes (usually) |
| Notice required | By you | By employer |
| Reference impact | Generally positive | Varies |
Constructive Dismissal
| Change | May Constitute |
|---|---|
| Major pay cut | Yes |
| Demotion | Yes |
| Relocation (major) | Yes |
| Hostile environment | Yes |
| Significant role change | Possibly |
If constructively dismissed, you may resign and still claim severance.
EI While Receiving Severance
How It Works
| Scenario | EI Impact |
|---|---|
| Lump sum severance | May delay EI start |
| Salary continuation | Generally delays EI |
| No severance | EI available immediately |
Calculation
Severance often “maps” to weeks of service, delaying EI.
| Severance | EI Delay |
|---|---|
| 8 weeks pay | EI delayed 8 weeks |
| 16 weeks pay | EI delayed 16 weeks |
Apply for EI immediately regardless — let Service Canada calculate.
Common Mistakes
| Mistake | Solution |
|---|---|
| Signing too quickly | Take time, consult lawyer |
| Not negotiating | Almost always room |
| Ignoring benefits | Include in negotiation |
| Missing EI deadline | Apply immediately |
| Verbal agreements | Get everything in writing |
| Bad-mouthing employer | Stay professional |