Every single person who works for a company paid by Sage 50 would benefit. Every company that uses Sage50 would benefit and save money. I've been asking about this for years, falling on deaf ears at Sage. Obviously you actually don't listen to your clients.
This only works if you have a field in employee records to indicate that the employee has specifically said it is OK to email their T4 slip. Without that permission - on an employee-by-employee basis - emailing of T4's is NOT LEGAL.