You can distribute T4, T4A, T5 or T4FHSA slips by email, paper or using an employer or payer’s secure portal. To learn how to distribute slips to recipients in TaxCycle, read the Print/PDF Slips help topic.
You can now distribute T4, T4A, T5 or T4FHSA slips using an employer or payer’s secure portal without obtaining written or electronic consent from the employees or recipients before distributing the slips, under certain conditions.
For more information about this change and which exceptions apply, refer to the CRA’s Slips distribution page.
If you distribute slips by email, you must receive consent from employees or recipients, in writing or in electronic format, before sending the slips.
If you distribute the slips by paper, you must provide the employee or the recipient with two copies of the T4, T4A, T4A-NR and T4A-RCA slip in person or by mail to the employee or recipient’s last known address.