T5 slips Distribution  

Similar to the T4 and T4A slips distribution, T5 slips issuers can distribute them via a secure electronic portal without needing consent unless the recipient: 

  • Requests a paper copy,  
  • lacks electronic access, or  
  • is on an extended leave or is a former employee. 

The slips must be accessible for secure printing, and an option for paper copies must be provided. If secure printing is unavailable or requested, issuers must deliver two paper copies in person or by mail. Distributing slips via email requires explicit consent, as the CRA does not deem email a secure method for this purpose.  

This ensures flexibility in distribution while maintaining security and recipient preferences. 

Employers must distribute slips to their employees or recipients by February 29, 2024, for this leap year, ensuring they receive them by the last day of February of the subsequent year to which the slips pertain.  

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