How to distribute your T4A slips

You must give recipients their T4A 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 charged a penalty. The penalty for failing to distribute T4A slips to recipients is $25 per day for each such failure with a minimum penalty of $100 and a maximum of $2,500.

Give each recipient a T4A slip in one of the following ways:

• one copy sent electronically 

The CRA intends to introduce the following criteria for electronic distribution:

You will be able to distribute T4A slips electronically by making them accessible to the recipients on a secure portal from which they can print the slip in a secure manner. With written consent from the recipient, you will be able to distribute T4A slips using email.

In all other cases, where the recipient does not have access to a secure portal from which they can print the slip in a secure manner or when the recipient requests it, you will need to provide two copies of the slip, in paper format, to the recipient in person or by mail.

• two copies, sent by mail to the recipient's last known address

  Notes

  If T4A slip copies are returned as not deliverable, you may want to keep the copies with the recipient's file.

  If you know that the address you have on file for the recipient is not correct, do not send T4A slips to that address. Document why the copies were not sent and your efforts to get the correct address. Keep this information with the T4A slips in the recipient's files. You still have to include the T4A slip information in your T4A information return when you file it.

• two copies, delivered in person

The CRA suggests that you print the two T4A slips that you have to give to each recipient on one sheet. For security purposes, do not print your account number (box 061) on these copies.

For more information on how to fill out the T4A slip and the T4A Summary, see Filling out T4A slips or T4A Summary.