T4 Income Tax Slips Have to Be Distribute on or Before the Last Day of February

You should receive your income tax slips and receipts by the end of February.

However, T3, and T5013 slips do not have to be sent before the end of March.

Employer’s must provide the T4 slips on or before the last day of February following the calendar year to which the slips apply.

If they do not, they may be assessed a penalty. The penalty for failing to distribute T4 slips to recipients is $25 per day for each such failure with a minimum penalty of $100 and a maximum of $2,500.

Revenu Québec: CHARTER OF TAXPAYERS’ AND MANDATARIES’ RIGHTS

Canadian Revenu Agenct: TAXPAYER BILL OF RIGHTS