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

November 30, 2023

Ottawa, Ontario

Canada Revenue Agency

What’s new

Issuers of T4A and T5 slips can now distribute them 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. 

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

It is important to note that distributing slips by email still requires express consent, in writing or electronic format, from the employee or recipient.

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.


Media Relations
Canada Revenue Agency


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