Currently, an employer has to give employees T4 slip in the following ways:
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:
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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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Theresa Lo, CPA
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Burnaby, British Columbia