Prior to 2017, the default delivery method for employers to delivery T4s to their employees was by mail. Employees had to consent to their employer delivering their forms electronically. With the passage of the Budget Implementation Act, 2017, No. 1, the rule for delivery of the T4 was updated allowing for employers to default to an electronic delivery method in most cases, without requiring an employee’s consent.
The employer must provide a secure electronic portal for the employee to receive their slip and provide a secure site for printing the T4 slip. The employee must still be provided an option to request a paper copy of the T4 slip if they prefer. If these conditions are not met, the employer is still required to provide paper slips of the T4 when the employee has not consented to receive an electronic copy of their slip.
There are a few cases where the employer must still provide a paper copy to the employee even if the conditions are met:
- If the employee has requested their T4 slip be provided in paper format
- If the employee is on extended leave or is no longer an employee at the time the T4 slip is issued, or
- If the employee cannot be reasonably be expected to have access to obtain the T4 slip electronically.
This change only applies to T4 slips issued to employees and does not apply the T4As or other slips that had previously required paper slips be issued. More information can be found on the Canadian Revenue Agency website at http://www.cra-arc.gc.ca.