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.