To distribute the RL-1 and T4 receipts to your employees, you need to follow a few rules set by the government.
You need to give the T4 slips to your employees using one of the following method:
- Two copies sent by mail to their last known address
- Two copies delivered in person
- One copy sent electronically (eg: by email) only if you have previously received the employee’s consent in writing or in electronic format
You can refer yourself to the Employer’s Guide of Canada Revenue Agency, page 20, for more details.
You can transmit RL-1 slips to your employees electronically or store them in a secure space on a website. If you chose this last option, you will have to have obtained previously their consent, in writing or in electronic format.
You can refer yourself to the Tax Preparer’s Guide from Revenu Québec for more details.