You can send recipients an electronic copy of their T5 slips, by the last day of February following the calendar year to which the information return applies. The CRA intends to introduce the following criteria for electronic distribution:

• You will be able to distribute T5 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 T5 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.
  

If you are filing on paper, send us each T5 slip (three slips printed per sheet), along with the T5 Summary, by the last day of February following the calendar year to which the information return applies.

Send these forms to:

T5 program
Jonquière Tax Centre
P.O. Box 1300, LCD Jonquière
Jonquière QC G7S 0L5

Courier address (delivery only):

Jonquière TC
T5 Program
2251 René-Lévesque Boulevard
Jonquière QC G7S 5J2

Send two copies of the T5 slip to the recipient by the last day of February following the calendar year to which the information return applies.

You do not have to keep a copy of the T5 slips. However, you have to keep the information from which you prepared the slips in an accessible and readable format.