Very briefly, the good news on that front is that any employee who wants a paper copy has a right to get a paper copy. After they request it, the employer has to provide it in paper format. In addition, there are protections built into the rules, so that if an employer cannot reasonably expect that their employees have access to them, two specific examples were included in the bill: one, if they're on extended leave, or two, if they are former employees. If you can't reasonably expect that they'd have access to a computer, then you can't provide it electronically. It has to be in paper format. So there are these protections built into the provisions to ensure that people don't miss out on their T4s.
On May 8th, 2017. See this statement in context.