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Since January 1, 2010, filers must use their Business Number instead of their Filer Identification Number. For more information, go to Converting the Filer Identification Number to the Business Number.

If you file more than 50 information slips, you must file your information return electronically.

Income slips and summaries Information for issuers of income slips (T4, T4A, T4A-RCA, T4PS, T4RIF, T4RSP and T215).	Financial slips and summaries Information for issuers of financial slips (T5, T5003, T5006, T5008, T5013, T100, T101 and RRSP receipts).
Contract payment Reporting System (CPRS) Information for the construction industry and federal departments, agencies, and Crown corporations who make contract payments (T1204 and T5018).	Non-resident slips and summaries Information for payers or agents who make payments to non-residents of Canada (NR4 and T4A-NR).
Other slips and summaries Information for issuers of statement of benefits slips (T5007) or trust slips (T3).