Tax Tip - Issuers of tax slips can now distribute T4, T4A and T5 slips more conveniently and efficiently

OTTAWA, ON, Nov. 30, 2023 /CNW/ -

What's new 

Issuers of T4A and T5 slips can now distribute them by email or using an employer or payer's secure electronic portal without obtaining written or electronic consent from the employees or recipients before distributing the slips. Previously, issuers were required to request express consent in order to provide these slips electronically, but do not need to now, under certain conditions.

You can also distribute T4 and T4FHSA slips by email or using an employer or payer's secure electronic portal without obtaining written or electronic consent from the employees or recipients before distributing the slips. 

There are exceptions to this:

1. The employee or recipient requested that the slips be provided in a paper copy
2. The employee or recipient cannot reasonably be expected to have access to the slips in electronic format at the time the slips are issued
3. If you distribute T4 slips to an employee who is on extended leave or is a former employee at the time that the T4 slips are issued

For more information on distributing slips

You can refer to the distribute the slips web page.

Benefits to sending tax slips without receiving express consent

Tracking the consent of every recipient requires systems and processes which can be costly and time consuming. Since consent is not expressly needed, issuers will be able to simplify their processes and distribute these slips in a faster and more convenient electronic format.

This change will immediately ease the administrative and financial burden on organizations. Issuers distributing these slips will be able to fully digitize their processes. This will ensure that recipients will receive their slips on time, even with printing and mail challenges, and any future events that may cause service disruptions.

Reminder: As you make any kind of changes to your business, you might have questions and need information and guidance from the CRA. We can help. The Resources for Small and Medium businesses web page provides direct access to tax-related services and information for businesses. The Liaison Officer service is also available to small business owners who need help understanding their tax obligations.

Contacts

Media Relations
Canada Revenue Agency
613-948-8366
[email protected]

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SOURCE Canada Revenue Agency