Theresa Lo, CPA Chartered Professional Accountant 陳盧韻詩注册會計師事務所
Theresa Lo, CPAChartered Professional Accountant陳盧韻詩注册會計師事務所

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


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


By Theresa Lo, CPA, CGA

February 14, 2018

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