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.

Give each of your employees their T4 slip in one of the following ways:

• one copy sent electronically (for example, by email or secure employee portal) if you have the employee's consent, in writing or in electronic format to send T4 slips electronically;
• two copies delivered in person; or
• two copies, sent by mail to the employee's last known address.
  

  Notes
  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.

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.

Related links

• Keeping records

Date modified:

2016-12-22