Canada Labour Standards Regulations

23 (1) Where an employer is required to pay wages to an employee or an employee is entitled to payment of wages by the employer and the employee cannot be found for the purposes of making such payment, the employer shall, not later than six months after the wages became due and payable, pay the wages to the Head of Compliance and Enforcement and such payment shall be deemed to be payment to the employee.

(1.1) Prior to paying the wages to the Head of Compliance and Enforcement under subsection (1), the employer shall, not later than two months after the wages become due and payable, by written notice delivered personally or sent by registered mail to the employee’s last known address, inform the employee of the wages to which the employee is entitled.

(2) The Head of Compliance and Enforcement shall deposit any amounts received under subsection (1) to the credit of the Receiver General in an account to be known as the “Labour Standards Suspense Account”, and the Head of Compliance and Enforcement may authorize payments out of the Account to any employee whose wages are held therein.

(3) The Head of Compliance and Enforcement shall keep a record of receipts and disbursements from the Labour Standards Suspense Account.