Subsection 209(2)
Administrative Policy
22 January 2014 T.I. 2013-0488891E5 - T-slips and Incorrect Address
address known as incorrect
After noting that "the taxpayer's privacy could be at risk in the situation where the information slip is sent to an address that is known to be incorrect," CRA stated
[W]here the issuer of the information slip has confirmation that the last known address of the taxpayer is incorrect and the issuer has taken reasonable efforts to obtain the taxpayer's correct address, the information slip should not be sent to the taxpayer in these circumstances.