This sample letter can be used/modified to assist employers with communicating the need to rescind a previous offer of employment due to the impact of the Coronavirus (COVID-19) pandemic, such as a change in business strategy, restructuring of positions, or downsizing. Employers should be able to justify the withdrawal of the offer on the basis of a legitimate change in business conditions. While it is generally legal to withdraw job offers, employers should ensure the process is carried out in a non-discriminatory manner.
