CRA indicates that financial institutions cannot provide T3s etc. to their clients in electronic form without written or electronic consent of the clients

Given the wording of Reg. 209(3), CRA does not consider that financial institutions can provide their clients with electronic copies of information slips (e.g., T3s) on a secure website without the written or electronic consent of the clients, even where the T3s etc. have also been provided in written form (subject to a limited exception permitting the provision of T4s in electronic form).

Neal Armstrong. Summary of 21 March 2018 Internal T.I. 2017-0730761I7 under Reg. 209(3).