If I am using EventWaitHandle (or AutoResetEvent, ManualResetEvent) to synchronise between threads then do I need to call the Cl
You need to dispose them explicitly. Close() is more appropriate for them as it does call Dispose().
The disposable resource of an EventWaitHandle is actually a SafeHandle (wrapped in a SafeWaitHandle). SafeHandle implements a finalizer, which eventually makes sure the necessary resource is release, so it should be safe to let the garbage collector / finalizer thread handle it in this case.
However, it is always a good idea to explicitly call Dispose() when the resource is no longer needed.
The threading chapter in C# 3.0 in a Nutshell states
This practice is (arguably) acceptable with wait handles because they have a light OS burden (asynchronous delegates rely on exactly this mechanism to release their
IAsyncResult's wait handle).
Close method disposes it internally.
Class definitions from MSDN:
public class EventWaitHandle : WaitHandle
public abstract class WaitHandle : MarshalByRefObject, IDisposable
So yes you must as WaitHandle is IDisposable. FxCop would find this as a rule violation if you didn't.