Distributing T4 slips to employees

Employees must receive their T4 slip on or before the last day of February following the calendar year to which the slips apply:

• two copies, sent by mail to their last known address;
• two copies, delivered in person; or
• one copy distributed electronically if you have received the employee's consent in writing or electronic format.
  

Two copies of the T4 slip that has to be given to each employee will be printed on one sheet. For security purposes, the Business Number (box 54) will not be printed on these copies.

Note
If T4 slips are returned as undeliverable, we suggest that you retain the slips with the employee's file.

Federal:
RC4120 Employers' Guide - Filing the T4 Slip and Summary:
T4001 Employers' Guide - Payroll Deductions and Remittances: