HR Home Forums Community T4 Distribution Rules

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  • Conner Lantz
    Post count: 4836

    With year-end activities in process, a question came up around T4s and an employer requirement to provide them to anyone that worked for the company in that tax year.
    Is the requirement met if our payroll system (Payworks) sends the T4s directly to the Service Canada accounts for those individuals, or does the company need to provide a hard copy in the mail or digitally with a password protected document?
    Thank you,

    Conner Lantz
    Post count: 4836

    Yes, even if the T4 is sent directly to Service Canada, you still need to provide a copy of the T4 to the employee in whichever format is agreed upon. 


    The Government website states: “Currently, an employer has to give each employee a T4 slip in one of the following ways:

    • one copy sent electronically (for example, by email or secure employee portal), but only if the employer has the employee’s consent, in writing or in electronic format, to send their T4 slips electronically;
    • two paper copies delivered in person; or
    • two paper copies sent by mail to the employee’s last known address.

    Employers may distribute T4 slips electronically by making them accessible to their employees on a secured portal and with a secured printer. With written consent from the employee, the employer can distribute T4 slips using email.

    In all other cases, where the employee does not have access to a secured portal and printer or when the employee requests it, the employer will provide two copies of the T4 slip, in paper format, to the employee in person or by mail.

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