CRA has provided commentary on its website to discuss recent changes to allow the electronic distribution of T4 slips. In the past, an employer could provide a T4 electronically only with the employee’s consent. For 2017 and subsequent tax years, employers may also satisfy their obligations by providing electronic versions without specific consent, provided other criteria are met. The employer must provide the following by the last day of February following the calendar year to which the slip relates:

• a secure electronic portal through which the employee can access their T4 slip;
• a secure site for printing the slip; and
• an option to receive paper copies upon request.

Paper copies must be provided if:

• one of the above conditions are not met (unless employee consent has been received);
• the employee requests a paper copy;
• the employee is on sick leave or is no longer an employee of that employer; or
• the employee cannot be reasonably expected to have access to obtain the T4 slip electronically.

The above only applies to T4 slips. Employers cannot issue T4 slips by email due to insufficient security features.