Getting ready for electronic T4s

Next year, the CRA will allow employers to distribute e-T4s without needing employee consent
By Sheila Brawn
|Canadian Payroll Reporter|Last Updated: 08/01/2017
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T4s are officially going mobile as off next year. Credit: eggeegg/Shutterstock

While year-end reporting may seem far off, it is not too early to start thinking about it now, especially with a coming change to the rules for delivering T4s and RL-1s to employees.

Beginning with 2017 year-end reporting, the Canada Revenue Agency (CRA) will allow employers who meet certain conditions to issue T4 forms to employees electronically without first having to obtain their consent. The Quebec Finance Ministry has announced that Revenu Québec will implement a similar measure for RL-1s. The change will not apply to any other forms.

Currently, employers may only provide an employee with a T4 electronically if the employer has the employee’s consent to do so. Employers who do not have consent must two issue paper copies of the form.