Are employers required to mail T4 slips?
YES by the last day of Feb (Employers) have to complete T4 slips for all individuals who received remuneration (from employer) during the year IF: IF (employer) had to deduct CPP/QPP contributions, EI premiums, PPIP premiums, or income tax from the remuneration; or IF the remuneration was more than $500. Distributing T4 slips to employees: Employers must give employees 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; (OR) two copies, delivered in person; OR one copy distributed electronically (for example, by e-mail) if (the employer) has received the employee’s consent in writing or electronic format. In all instances, employers have to file the T4 information return and give the information slips to the recipients by the last day of February following the calendar year to which the information return applies. If employers fail to do this, the penalty for each failure is $25
