How to distribute your T4 slips

You must give employees their T4 slips on or before the last day of February following the calendar year to which the slips apply. If you do not, you may be assessed a penalty. The penalty for failing to distribute T4 slips to recipients is $25 per day for each such failure with a minimum penalty of $100 and a maximum of $2,500.

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.


If T4 slips are returned as not deliverable, you may want to keep the copies with the employee’s file.

If you know the address you have for an employee is not correct, do not send the employee’s T4 slip copies to that address. Document why the copies were not sent and your efforts to get the correct address. Keep this information with the T4 slip copies in the employee’s file. You still have to include that T4 slip information in your T4 information return when you file it.

As a temporary COVID-19 response measure, for the 2021 tax year, the CRA will waive the requirement for employers to ensure their employees have access to a secure printer from which to print their T4 slips. As such, making the slips accessible on a secure portal will satisfy the issuance requirement for the 2021 tax year.

We suggest that you print the two T4 slips that you have to give to each employee on one sheet. For security purposes, do not print your payroll program account number (box 54) on these copies.

For more information on how to fill out the T4 slip and the T4 Summary, see Filling out the T4 slip and T4 Summary.

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