Expanding the list of tax slips delivered electronically
This submission matters because expanding the list of tax slips that can be delivered electronically without express consent would improve efficiency, reduce risks, and provide faster access to tax information for Canadians.
Submission to Finance – Requesting the expansion of the list under 209(5) of the Income Tax Regulations
Recipients
- Mr. Robert Demeter, Director General, Tax Legislation, Tax Policy Branch, Department of Finance, Canada
- cc: Andrew Donnelle; Patrick Egit; Michael McGonnell (Department of Finance)
- cc: Mohammed Benchaouche (Canada Revenue Agency)
Industry segments this resource supports
- Assets management
- Capital markets
- Wealth management
Summary
We request that the Department of Finance expand the list of tax slips permitted for electronic delivery without express consent under section 209(5) of the income tax regulations. The submission explains that current rules require issuers to mail certain tax slips even when investors already receive other documents electronically. We argue that allowing additional slips—specifically T4RSP, T4RIF, T3, T5008, T5013, and NR4—to be delivered electronically would reduce administrative burden, improve timeliness, enhance privacy protections, and align with modern taxpayer behaviour, where nearly all returns are filed electronically. The submission also recommends harmonizing federal and Quebec requirements to avoid confusion and ensure consistent implementation.
Why this matters: This submission matters because expanding the list of tax slips that can be delivered electronically without express consent would improve efficiency, reduce risks, and provide faster access to tax information for Canadians.
Key takeaways
- IFIC requests amendments to section 209(5) to allow electronic delivery of additional tax slips without requiring express consent.
- Electronic delivery would provide faster access to tax slips, which is especially important for taxpayers with March 31 filing deadlines.
- Mailing tax slips creates risks such as lost mail, delivery to incorrect addresses, and potential privacy breaches involving SINs.
- Most Canadians file electronically, and many use CRA’s auto fill service, making electronic delivery more practical and aligned with current behaviour.
- A harmonized federal–Quebec approach is essential to avoid service issues and ensure consistent treatment across tax regimes.
- Taxpayers who prefer paper copies would still be able to request them.
- IFIC emphasizes that partial implementation would create confusion and operational challenges for issuers.
