Do the W-2 and T4 have the same deadline?

No. Employers must furnish W-2s to US employees by January 31. T4 slips must be given to Canadian employees — and filed with the CRA — by the last day of February. A dual-country employer is effectively running two year-end deadlines a month apart.

Can the same employee receive both a W-2 and a T4?

It's uncommon for one person, but common for one employer. A health system operating in both the US and Canada will issue W-2s to its US staff and T4s to its Canadian staff in the same year-end cycle — which is why dual-country employers value a single self-service portal that delivers both.

Are the rules for delivering them electronically the same?

No, and this is the most important practical difference. In the US, an employee must affirmatively consent before a W-2 can be furnished electronically. In Canada, since the 2023 tax year an employer can post a T4 to a secure portal without prior consent, with exceptions for former employees, those on extended leave, and anyone who requests paper. See the linked W-2 and T4 guides for each set of rules.

Workforce pay & tax self-service

W-2 vs T4: how US and Canadian year-end tax forms compare

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

The W-2 and the T4 do the same job in two countries — and for a health system that operates on both sides of the border, knowing exactly how they differ is the difference between one clean year-end and two messy ones.

The Form W-2 (US) and the T4 slip (Canada) are the year-end statements employers issue to report an employee's annual wages and the taxes withheld. The W-2 reports federal income tax, Social Security and Medicare to the IRS and is filed with the Social Security Administration; the T4 reports employment income, Canada Pension Plan (CPP), Employment Insurance (EI) and income tax to the Canada Revenue Agency (CRA). Same purpose, different country, different agencies, different deadlines, and different rules for electronic delivery.

At a glance

	Form W-2 (US)	T4 slip (Canada)
Country	United States	Canada
Tax authority	IRS (filed with the Social Security Administration)	Canada Revenue Agency (CRA)
What it reports	Annual wages, tips and other compensation	Employment income and other remuneration
Payroll deductions shown	Federal income tax, Social Security and Medicare (plus state/local)	Income tax, CPP and EI
Deadline to give the employee	January 31	Last day of February
Electronic delivery to the employee	Allowed with the employee's affirmative consent	Allowed via secure portal without prior consent (with exceptions)

What each form reports

The W-2 summarizes a US employee's taxable wages and the amounts withheld for federal income tax, Social Security and Medicare, along with state and local figures where they apply. The employee uses it to file a federal (and usually state) income-tax return.

The T4 summarizes a Canadian employee's employment income and the amounts deducted for income tax, the Canada Pension Plan and Employment Insurance. The employee uses it to file a Canadian income-tax and benefit return.

Why dual-country employers need both

A health system that runs hospitals in both the US and Canada issues W-2s to its US employees and T4s to its Canadian employees in the same year-end window — under two deadlines a month apart and two different sets of electronic-delivery rules. Handling that in two disconnected processes is where errors and last-minute paper runs come from. A single self-service portal that understands both forms lets each employee pull the right document, under the right country's rules, from the same place.

Go deeper on each form's rules

The electronic-delivery rules are where the two diverge most, and each is worth understanding on its own: electronic W-2 access and IRS consent rules and electronic T4 access and CRA rules. For how a portal ties it all together, see employee self-service portals for hospitals or the Bluefish Employee Portal.

Sources: IRS Publication 15-A and General Instructions for Forms W-2 and W-3 (US); CRA Employers' Guide RC4120 and Distribute the slips (Canada).

Frequently asked questions

What is the difference between a W-2 and a T4?: Both are year-end statements an employer issues to report an employee's annual pay and the tax withheld, but they belong to different countries. The Form W-2 is American: it reports wages and federal income tax, Social Security and Medicare to the IRS (and is filed with the Social Security Administration). The T4 slip is Canadian: it reports employment income and income tax, Canada Pension Plan (CPP) and Employment Insurance (EI) to the Canada Revenue Agency (CRA).
Do the W-2 and T4 have the same deadline?: No. Employers must furnish W-2s to US employees by January 31. T4 slips must be given to Canadian employees — and filed with the CRA — by the last day of February. A dual-country employer is effectively running two year-end deadlines a month apart.
Can the same employee receive both a W-2 and a T4?: It's uncommon for one person, but common for one employer. A health system operating in both the US and Canada will issue W-2s to its US staff and T4s to its Canadian staff in the same year-end cycle — which is why dual-country employers value a single self-service portal that delivers both.
Are the rules for delivering them electronically the same?: No, and this is the most important practical difference. In the US, an employee must affirmatively consent before a W-2 can be furnished electronically. In Canada, since the 2023 tax year an employer can post a T4 to a secure portal without prior consent, with exceptions for former employees, those on extended leave, and anyone who requests paper. See the linked W-2 and T4 guides for each set of rules.