As T4 Statement of remuneration paid information slips are starting to be prepared and issued to Canadian taxpayers, here’s a reminder to keep in mind the new (2017) rules for Electronic Distribution of T4 slips:

The employer can only issue T4 slips electronically without the employee’s consent if the employer provides to the employee, by the last day in February following the calendar year to which the slip applies:

• a secure electronic portal through which the employee can obtain access their T4 information slip
• a secure site for printing the T4 slip, and
• an option to receive paper copies of the T4 slip, upon request.

Here is the link to more information on the Canada Revenue Agendy (CRA) web site: Electronic Distribution of T4 slips.