Can a Canadian employer issue T4 slips electronically without consent?

Yes — for most active employees. Per the CRA, as of the 2023 tax year an employer may make T4 slips available through a secure portal without obtaining prior consent, provided the portal is secure, the employee can print the slip, and a paper copy is available on request. Three exceptions still require a paper slip unless the employee says otherwise: the employee requested paper, cannot reasonably access the slip electronically, or is on extended leave or no longer employed when the slip is issued.

Is sending a T4 by email the same as posting it to a portal?

No. Per the CRA, distributing slips by email still requires the employee's express consent — in writing or electronically — before you send them. The no-consent allowance applies specifically to a secure portal the employee logs into, not to emailing the slip out.

Do former employees have to get a paper T4?

Unless they consent to electronic delivery, yes. The CRA treats a former employee — and an employee on extended leave — as someone who may not be able to access an employer portal when slips are issued, so the default for those individuals is a paper T4 sent to their last known address.

What is the deadline to give employees their T4?

The last day of February. Per the CRA, employers must give employees their T4 slips and file the T4 information return with the CRA on or before the last day of February following the calendar year the slips cover.

What does the CRA expect a secure portal to do?

The slip must be made available on a secure portal from which the employee can print it, and the employer must still offer a paper copy on request. In practice that means authenticated access, the ability to download and print a clean copy of the slip, and a simple paper-copy path for anyone who needs it.

Workforce pay & tax self-service

Electronic T4 access: the CRA rules for secure-portal delivery

Updated June 2026 · Reviewed by David Higginson, CHIME Innovator of the Year

Canada's rules for getting T4s to employees changed in a way that favors secure portals — but the exceptions are exactly where employers get it wrong. Here's what the CRA actually allows.

Since the 2023 tax year, a Canadian employer can issue T4 slips through a secure employee portal without obtaining consent first — as long as the portal is secure, the employee can print the slip, and a paper copy is available on request. Per the CRA, three exceptions still require a paper slip unless the employee consents otherwise: the employee asked for paper, cannot reasonably be expected to access the slip electronically when it's issued, or is on extended leave or no longer employed at that time. Sending T4s by email still requires express consent.

This guide is general information, not tax or legal advice. Confirm current requirements with the CRA or your advisor before changing how you distribute slips.

The change: secure portal, no prior consent

Historically, distributing tax slips electronically required the employee's consent. The CRA relaxed that for secure portals: an employer can now post an active employee's T4 to a secure portal and consider it delivered, without collecting consent in advance. This is what makes self-service T4 delivery practical at scale — you no longer have to chase a consent form from every employee before posting.

The exceptions that still require paper

The no-consent allowance has limits. Per the CRA, you must still provide a paper T4 (unless the employee has consented to electronic delivery) when any of these apply at the time the slip is issued:

The employee requested a paper copy.
The employee cannot reasonably be expected to access the slip electronically when it's issued.
The employee is on extended leave, or is a former employee.

The common thread is access: if someone may not be able to log into the employer's portal when slips go out, the CRA's default is paper to their last known address.

Email is a different rule

The no-consent allowance is specific to a secure portal the employee logs into. If you instead distribute slips by email, you must obtain the employee's express consent — in writing or in electronic format — before sending. A portal and an emailed PDF are not treated the same way.

What the CRA expects of the portal

The slip must be available on a secure portal from which the employee can print it, and you must continue to offer a paper copy on request. Authenticated access, a clean printable slip, and an easy paper-copy path are the practical requirements.

The deadline

T4 slips must be given to employees — and the T4 information return filed with the CRA — on or before the last day of February following the calendar year the slips cover.

What this means for a hospital portal

A portal built for this posts each active employee's T4 to their secure account, routes the exception cases (former, on-leave, paper-requested) to a paper run, and keeps a paper-copy option open — so the end-of-February deadline is met without a manual mail-out for the whole workforce. For the US equivalent, where consent works differently, see electronic W-2 access (IRS rules), or compare the two forms in W-2 vs T4. For the bigger picture, start with employee self-service portals for hospitals.

Sources, per the CRA: Distribute the slips · Employers' Guide RC4120 — Filing the T4 Slip and Summary · CRA tax tip: issuers can now distribute slips electronically.

Frequently asked questions

Can a Canadian employer issue T4 slips electronically without consent?: Yes — for most active employees. Per the CRA, as of the 2023 tax year an employer may make T4 slips available through a secure portal without obtaining prior consent, provided the portal is secure, the employee can print the slip, and a paper copy is available on request. Three exceptions still require a paper slip unless the employee says otherwise: the employee requested paper, cannot reasonably access the slip electronically, or is on extended leave or no longer employed when the slip is issued.
Is sending a T4 by email the same as posting it to a portal?: No. Per the CRA, distributing slips by email still requires the employee's express consent — in writing or electronically — before you send them. The no-consent allowance applies specifically to a secure portal the employee logs into, not to emailing the slip out.
Do former employees have to get a paper T4?: Unless they consent to electronic delivery, yes. The CRA treats a former employee — and an employee on extended leave — as someone who may not be able to access an employer portal when slips are issued, so the default for those individuals is a paper T4 sent to their last known address.
What is the deadline to give employees their T4?: The last day of February. Per the CRA, employers must give employees their T4 slips and file the T4 information return with the CRA on or before the last day of February following the calendar year the slips cover.
What does the CRA expect a secure portal to do?: The slip must be made available on a secure portal from which the employee can print it, and the employer must still offer a paper copy on request. In practice that means authenticated access, the ability to download and print a clean copy of the slip, and a simple paper-copy path for anyone who needs it.