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Q: When preparing the Forms EA, some employees have already resigned. Do we still need to prepare a Form EA for them?
A: Even if the employee has resigned during the year, the company is still required to prepare a Form EA for him. In Part A, item No. 9 of Form EA, you can fill in the cessation date of employment.
Wishing you plentiful tax savings!
Zen Chow
YYC Tax Guru