Canada Pension Plan Regulations

13 (1) Every person required by section 10 or 12 to file an information return for a year with the Minister shall supply, to each employee in respect of whose remuneration the return relates, two copies of the portion of the return relating to that employee.

(2) The copies referred to in subsection (1) shall, on or before the day the information return is required to be filed with the Minister, be sent to the employee by mail at his latest known address or be delivered to him in person.

(3) A person may send an information return, as required under subsection (1), in an electronic format if the person has received the express consent of the employee in writing or in an electronic format and, in that case, the person shall send a single copy of the information return to the employee on or before the date on which the return is to be filed with the Minister.

(4) A person who has not received the express consent of the employee in accordance with subsection (3) may still provide the information return to the employee, as required under subsection (1), in an electronic format unless the person is precluded from doing so under subsection 209(5) of the Income Tax Regulations. The person shall send a single copy of the information return to the employee, on or before the date on which the return is to be filed with the Minister.