Due date

You have to file a T5 information return by the last day of February following the calendar year to which the information return applies. When a due date falls on a Saturday, Sunday, or a public holiday recognized by the CRA, your return is considered on time if we receive it or if it is postmarked on or before the next business day. Note that several provinces and territories have their own unique holidays. Therefore, due dates may be affected depending on where you reside. 

You can send recipients an electronic copy of their T5 slips. The recipient must have consented in writing or by email to receive the slips electronically.

Send the recipients' copies of the T5 slips to their last known address or deliver them in person. You have to do this on or before the day you have to file the T5 information return.