Distributing T4 slips to employees

You must give employees their T4 slips on or before the last day of February following the calendar year to which the slips apply. If you do not, you may be subject to a penalty. The penalty for failing to distribute T4 slips to a recipients is $25 per day for each such failure with a minimum penalty of $100 and a maximum of $2,500.

Give the employee one of the following:

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

We suggest that you print the two T4 slips that you have to give to each employee on one sheet. For security purposes, do not print your payroll account number (box 54) on these copies.

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

You must also keep a copy of the T4 slips and the T4 summary for your records.

Related topics

• Retention and destruction