Part 1:  Personal Federal Taxes Changes

4.  Electronic Distribution of T4 Information Slips

Currently, an employer has to give employees T4 slip in the following ways:

• Two paper copies delivered in person,
• Two paper copies sent by mail to the employee’s last known address, or
• One copy sent electronically if and only if the employer has the employee’s consent.

Starting 2017 and subsequent taxation years, an employer can generally issue them electronically to an employee without having to obtain consent from the employee in advance providing the employer meets the criteria specified by the Minister of National Revenue.  These criteria are:

• A secure electronic portal through which the employee can obtain access their T4 slip,
• A secure site for printing the T4 slip, and
• An option to receive paper copies of the T4 slip, upon request.

For more information, please contact us @ 604-639-3229 or info@theresalocpa.ca

Note:  All information relating to the distribution method above is available from CRA website.

By Theresa Lo, CPA, CGA

February 14, 2018