Subsection 209(2)
Administrative Policy
22 January 2014 External T.I. 2013-0488891E5 - T-slips and Incorrect Address
After noting that "the taxpayer's privacy could be at risk in the situation where the information slip is sent to an address that is known to be...
Subsection 209(3)
Administrative Policy
18 October 2018 External T.I. 2018-0768931E5 - Electronic Info Slips (Follow-up 2017-073076)
Is the requirement in Regs. 209(3) and (4) for the financial institution (the “Issuer”) to obtain the express consent of the taxpayer (the...
21 March 2018 Internal T.I. 2017-0730761I7 - Electronic information slips
Can financial institutions provide their clients with electronic copies of information slips on a secure website, in addition to the paper copies,...