Who does the work permit actually belong to, the employee or employer?

In the case of canceling a work permit, who (ultimately) is responsible?

Thanks!

The WP belongs to the Dept. of Employment and is issued to the alien (like this word) who is the "holder" and is responsible to return it within 7 days to the registrar. Means it is the employee who is responsbile to have a WP and to return it.

In simple language - you are responsible and only you.