Statement of Partnership Income – Instructions for recipient

T5013-INST(E) Rev. 21

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General information

Partners that are corporations or trusts

Report the information on a T2 Corporation Income Tax Return or a T3 Trust Income Tax and Information Return, whichever applies. Follow the instructions in the T4012, T2 – Corporation Income Tax Guide or the T4013, T3 – Trust Guide.

Partners that are partnerships

A partnership that receives a T5013 slip, Statement of Partnership Income, has to report the slip information on its financial statements for the fiscal period.

Partners that are individuals

Report the information on your T1 Income Tax and Benefit Return. Keep one copy of this slip for your records, and attach the other copy to your T1 Income Tax and Benefit Return. You can get the T1 Income Tax and Benefit Guide, schedules, forms, and other tax guides by going to Forms and publications, or by calling 1-800-959-8281.

Identification

Boxes 001 to 006 and 010 to 040: We use this information to reconcile reported amounts.

Box 006: Under the federal Income Tax Act, you have to give your social insurance number (SIN) on request to any person who prepares an information slip for you. If you do not have a SIN, you can apply for one at any Service Canada Centre.

For more information, go to Social Insurance Number – Overview.

Limited partner's net income (loss)

Tax shelter – If the limited partnership is a tax shelter, you should receive only a T5013 slip.

Box 010: Total limited partner's business income (loss)

Box 101: Limited partner's farming income (loss) (multi-jurisdictional) – Include this amount on line 14100 of your T1 return. You could have a restricted farm loss. If the partner code is "5," enter this amount at amount 5A of Form T2042, Statement of Farming Activities, or on the appropriate AgriStability and AgriInvest form.

Box 102: Agricultural income stabilization – Include this amount on the AgriStability and AgriInvest program information and statement of farming activities that applies to you.

Box 103: Limited partner's fishing income (loss) (multi-jurisdictional) – Include this amount on line 14300 of your T1 return. If the partner code is "5," enter this amount on amount 5A of Form T2121, Statement of Fishing Activities.

Box 104: Limited partner's business income (loss) (multi-jurisdictional) – Enter this amount on line 12200 of your T1 return. If the partner code is "5," enter this amount on amount 5A of Form T2125, Statement of Business or Professional Activities, and report the income on line 13500 of your T1 return. The gross amount is in box 118.

Box 105: Limited partner's at-risk amount – We use this information to reconcile reported amounts.

Box 106: Limited partner's adjusted at-risk amount – We use this information to reconcile reported amounts.

Box 107: Limited partner's rental income (loss) – Enter this amount on amount 10 of Form T776, Statement of Real Estate Rentals, and report the income on line 12600 of your T1 return.

Box 108: Limited partner's loss available for carry forward – This is the part of your current-year loss from the partnership that you cannot deduct on the current year's return. You can only deduct this part in future years if you have a positive at-risk amount after applying paragraph 111(1)(e) of the Act. You can carry this part forward indefinitely.

Box 109: Previous loss carry forward eligible in the current year – This is the limited partnership loss from previous years that you can claim in the current year. Claim it on line 25100 of your T1 return.

Box 113: Return of capital – This is the capital (including drawings) returned to you from the limited partnership. Use this amount to reduce the adjusted cost base of your limited partnership interest.

Canadian and foreign net business income (loss)

Tax shelter – If the partnership is a tax shelter, you should only receive a T5013 slip.

Multiple jurisdictions – If the partnership allocated income from more than one province or territory, the code box will show a two-letter province or territory code. If the income is from a foreign country, the box will show a three-letter country code.

Box 020: Total business income (loss)

Box 114: Other income – Enter this amount on line 13000 of your T1 return.

Note for box 114

If the partnership received COVID-19 benefits, such as the Canada Emergency Wage Subsidy (CEWS), and reported them in box 114, enter these amounts at amount 5A of either of forms T2042, T2125 or T2121, whichever applies. Do not enter these amounts on line 13000 of your T1 return.

Box 115: Type of other income – Enter this description in the "Specify" area for line 13000 of your T1 return.

Box 116: Business income (loss) (multi-jurisdictional) – Enter this amount at amount 5A of Form T2125, and report the income on line 13500 of your T1 return. The gross amount is in box 118. If you are a partner not actively involved in the partnership, and not otherwise involved in a business or a profession similar to that carried on by the partnership, report your share of the net income or loss on line 12200 of your T1 return.

Box 118: Gross business income (multi-jurisdictional) – Enter this amount on line 13499 of your T1 return.

Box 119: Foreign business income that is exempt from Canadian tax due to a tax convention or agreement (multi-jurisdictional) – This amount is included in box 116. Use this amount to calculate your foreign tax credit for the country named. See forms T2209 and T2036.

Box 120: Professional income (loss) (multi-jurisdictional) – Enter this amount at amount 5A of Form T2125, and report the income on line 13700 of your T1 return. The gross amount is in box 121.

Box 121: Gross professional income (multi-jurisdictional) – Enter this amount on line 13699 of your T1 return.

Box 122: Commission income (loss) (multi-jurisdictional) – Enter this amount at amount 5A of Form T2125, and report the income on line 13900 of your T1 return. The gross amount is in box 123.

Box 123: Gross commission income (multi-jurisdictional) – Enter this amount on line 13899 of your T1 return.

Box 124: Farming income (loss) (multi-jurisdictional) – Enter this amount at amount 5A of Form T2042 or on the appropriate AgriStability and AgriInvest form. You could have a restricted farm loss.

Box 125: Gross farming income (multi-jurisdictional) – Enter this amount on line 14099 of your T1 return.

Box 126: Fishing income (loss) (multi-jurisdictional) – Enter this amount on amount 5A of Form T2121.

Box 127: Gross fishing income (multi-jurisdictional) – Enter this amount on line 14299 of your T1 return.

Box 149: Total business income (loss) from an active business carried on in Canada – Report the information on a T2 Corporation Income Tax Return.

Box 150: Canadian manufacturing and processing profits under subsection 125.1(3) – Report the information on the T2 Corporation Income Tax Return.

Canadian and foreign investments and carrying charges

Tax shelter – If the partnership is a tax shelter, you should receive only a T5013 slip.

Box 110: Canadian and foreign net rental income (loss) (multi-jurisdictional) – Enter this on amount 10 of Form T776, and report the income on line 12600 of your T1 return.

Box 111: Foreign net rental income (loss) (multi-jurisdictional) – These amounts are included in box 110. Use these amounts to calculate your foreign tax credit for the country named. See forms T2209 and T2036.

Box 112: Foreign net rental income that is exempt from Canadian tax due to a tax convention or agreement (multi-jurisdictional) These amounts are included in box 110 or in box 107, whichever applies to your partner code. Use these amounts to calculate your foreign tax credit for the country named. See forms T2209 and T2036.

Box 117: Gross Canadian and foreign rental income – Enter this amount on line 12599 of your T1 return.

Box 128: Interest from Canadian sources – Complete the chart for line 12100 using your Federal Worksheet and enter the result on line 12100 of your T1 return.

Box 129: Actual amount of dividends (other than eligible dividends) – This is the actual amount of dividends (other than eligible dividends) paid by corporations resident in Canada. The taxable amount of these dividends and the federal dividend tax credit are in boxes 130 and 131 respectively.

Box 130: Taxable amount of dividends (other than eligible dividends) – This is the taxable amount of dividends (other than eligible dividends) for partners that are individuals resident in Canada (other than a trust that is a registered charity), including partnerships and trusts that are eligible for the federal dividend tax credit. Complete the chart for lines 12000 and 12010 using your Federal Worksheet and enter the result on line 12010 of your T1 return.

Box 131: Dividend tax credit for dividends (other than eligible dividends) – Include this amount on line 40425 of your T1 return.

Box 132: Actual amount of eligible dividends – This is the actual amount of eligible dividends paid by corporations resident in Canada. The taxable amount of eligible dividends and the federal dividend tax credit appear in boxes 133 and 134, respectively.

Box 133: Taxable amount of eligible dividends – This is the taxable amount of eligible dividends for partners that are individuals resident in Canada (other than a trust that is a registered charity), including partnerships and trusts that are eligible for the federal dividend tax credit. Complete the chart for lines 12000 and 12010 using your Federal Worksheet and enter the result on line 12000 of your T1 return.

Box 134: Dividend tax credit for eligible dividends – Include this amount on line 40425 of your T1 return.

Box 135: Foreign dividend and interest income (multi-jurisdictional) – Complete the chart for line 12100 using your Federal Worksheet and enter the result on line 12100 of your T1 return.

Box 136: Foreign investment income that is exempt from Canadian tax due to a tax convention or agreement (multi-jurisdictional) – This amount is included in box 135. Use the amount to calculate your foreign tax credit for the country named. See forms T2209 and T2036.

Box 137: Business investment loss – This amount is your gross business investment loss reported on line 21699 of your T1 return. Use the amount to calculate your allowable business investment loss deduction for line 21700, using "Chart 6 – How to claim an allowable business investment loss" in Guide T4037, Capital Gains. If you use the amount from box 137 to calculate your allowable business investment loss deduction, complete Step 4 in Chart 6 with the information identified in boxes 138 to 216 below.

Box 138: Name of the small business corporation

Box 139: Number and class of shares, or type of debt owed by the small business corporation

Box 140: Insolvency, bankruptcy, or wind-up date

Box 141: Date the partnership bought the shares or acquired the debt

Box 142: Proceeds of disposition

Box 143: Adjusted cost base of the shares or debt

Box 144: Outlays and expenses on the disposition

Box 145: Dividend rental arrangement compensation payments – Complete the chart for line 22100 using your Federal Worksheet and enter the result on line 22100 of your T1 return.

Box 146: Other investment income – Complete the chart for line 12100 using your Federal Worksheet and enter the result on line 12100 of your T1 return.

Box 147: Type of investment income – You need this information to calculate adjusted taxable income for calculating the alternative minimum tax on Form T691, Alternative Minimum Tax.

Box 210: Total carrying charges (multi-jurisdictional) – This amount is your share of the carrying charges for earning all investment income. For limited partners, only the amount that is not restricted by the at-risk rules is included in box 210. Complete the chart for line 22100 using your Federal Worksheet and only enter the carrying charges that are not used to arrive at any net income (loss) reported in another box. Enter the result on line 22100 of your T1 return.

Note for box 210

Amounts in boxes 211 to 216 are included in box 210.

Box 211: Carrying charges on interest and dividend income.

Box 212: Carrying charges on rental income.

Box 213: Carrying charges on film property.

Box 214: Carrying charges on resource property and flow-through shares.

Box 215: Carrying charges for acquiring an interest in a partnership, which has you as a limited or non-active partner, or which owns a rental or leasing property or a film property.

Box 216: Carrying charges (multi-jurisdictional) – Other.

Other amounts and information

Tax shelter – If the partnership is a tax shelter, you should only receive a T5013 slip.

Box 030: Total capital gains (losses)

Box 151: Capital gains (losses) – Enter this amount on line 17400 of your T1 SCH 3.

Box 152: Last fiscal period's capital gains reserve allocated in the previous year and brought into income for the current year – Use this information to complete Section D in Part 1 of Form T2017, Summary of Reserves on Dispositions of Capital Property.

Box 153: Qualified small business corporation shares (QSBCS) capital gains (losses) amount eligible for the capital gains exemption – Report this amount on line 10700 of your T1 SCH 3.

Box 154: Qualified farm or fishing property (QFFP) capital gains (losses) amount eligible for the capital gains exemption – Report this amount on line 11000 of your T1 SCH 3.

Box 155: Capital gains (losses) from QFFP mortgage foreclosures and conditional sales repossessions eligible for the capital gains deduction – Report this amount on line 12400 of your T1 SCH 3.

Box 156: Foreign capital gains (losses) (multi-jurisdictional) – Use this information to calculate the foreign tax credits on foreign business and non-business income for the country identified by the three-letter code for this box. See forms T2209 and T2036.

Box 157: Foreign capital gains exempt from Canadian tax due to a tax convention or agreement (multi-jurisdictional) – Use this information to calculate the foreign tax credits on foreign business and non-business income.

Box 159: Capital gains reserves – Use the breakdown provided in boxes 163 and 165 to complete Form T2017.

Box 205: Functional currency code – This is the functional currency code that applies to the T5013 slip.

Box 222: Prior year reserves from qualified farm or fishing property (QFFP) – Use this information to complete Section A in Part 1 of Form T2017.

Box 223: Current-year reserves from qualified farm or fishing property (QFFP) – Use this information to complete Section A in Part 1 of Form T2017.

Box 224: Prior-year reserves from qualified small business corporation shares (QSBCS) – Use this information to complete Section B in Part 1 of Form T2017.

Box 225: Current-year reserves from qualified small business corporation shares (QSBCS) – Use this information to complete Section B in Part 1 of Form T2017.

Box 226: Repaid assistance (for Canadian exploration expenses) – Use this amount to calculate your allowable deduction for your cumulative Canadian exploration expense (CCEE) pool on Form T1229, Statement of Resource Expenses and Depletion Allowance. Add the amount to line "Other (specify)" in the Add section in Area II for your CCEE pool. For corporations, add this amount to line 220 of the T2 SCH 12, Resource-Related Deductions.

Box 227: Repaid assistance (for Canadian development expenses) – Use this amount to calculate your allowable deduction for your cumulative Canadian development expenses (CCDE) pool on Form T1229. Add the amount to line "Other (specify)" in the Add section in Area II for your CCDE pool. For corporations, add this amount to line 310 of the T2 SCH 12.

Box 228: Repaid assistance (for Canadian oil and gas property expenses) – Use this amount to calculate your allowable deduction for your cumulative Canadian oil and gas property expense (CCOGPE) pool on Form T1229. Add the amount to line "Other (specify)" in the Add section in Area II for your CCOGPE pool. For corporations, add this amount to line 415 of the T2 SCH 12.

Box 229: Amount receivable for CEE property or unitized oil and gas field CEE – Use this amount to calculate your allowable deduction for your CCEE pool on Form T1229. Add the amount to line "Other (specify)" in the Deduct section in Area II for your CCEE pool. For corporations, add this amount to line 230 of the T2 SCH 12.

Box 230: Amount receivable for CDE property or unitized oil and gas field CDE – Use this amount to calculate your allowable deduction for your CCDE pool on Form T1229. Add the amount to line "Other (specify)" in the Deduct section in Area II for your CCDE pool. For corporations, add this amount to line 335 of the T2 SCH 12.

Box 231: Amount receivable for unitized oil and gas field CCOGPE – Use this amount to calculate your allowable deduction for your CCOGPE pool on Form T1229. Add the amount to line "Other (specify)" in the Deduct section in Area II for your CCOGPE pool. For corporations, add this amount to line 435 of the T2 SCH 12.

Box 232: Proceeds of disposition (for Canadian development expenses) – Use this amount to calculate your allowable deduction for your CCDE pool on Form T1229. Add the amount to line "Other (specify)" in the Deduct section in Area II for your CCDE pool. For corporations, add this amount to line 325 of the T2 SCH 12.

Box 233: Proceeds of disposition (for Canadian oil and gas property expenses) – Use this amount to calculate your allowable deduction for your CCOGPE pool on Form T1229. Add the amount to line "Other (specify)" in the Deduct section in Area II for your CCOGPE pool. For corporations, add this amount to line 420 of the T2 SCH 12.

Box 234: Accelerated Canadian development expenses – Use this amount to calculate your allowable deduction for accelerated Canadian development expenses (ACDE) on Form T1229. Add the amount to line "Other Accelerated CDE or Accelerated COGPE" under the heading "Accelerated Investment Incentive" in Area II for your CCDE pool. For corporations, add this amount to line 346 of the T2 SCH 12.

Box 235: Accelerated Canadian oil and gas property expenses – Use this amount to calculate your allowable deduction for accelerated Canadian oil and gas property expenses on Form T1229. Add the amount to line "Other Accelerated CDE or Accelerated COGPE" under the heading "Accelerated Investment Incentive" in Area II for your CCOGPE pool. For corporations, add this amount to line 446 of the T2 SCH 12.

Box 236: Canadian Journalism Labour Tax Credit –

  • Individuals: Enter this amount on line 47555 of your T1 return
  • Trusts: Enter this amount on line 91 of your T3 return
  • Corporations: Enter this amount on line 130 of your T2 SCH 58

As this amount is taxable to you, include it in your business income in the same tax year. For example, if you are an individual, enter this amount on line 5B of Form T2125.

Box 237: Return of fuel charge proceeds to farmers tax credit

Note

This box is split by province (ON, MB, SK, AB) therefore, add all the amounts from boxes 237 of your T5013 slip.

Box 163: Capital gains reserve from other property – Use this information to complete Section D in Part 1 of Form T2017.

Box 165: Capital gains reserve from non-qualifying securities the partnership donated to a qualified donee – Use this information to complete Section D in Part 1 of Form T2017.

Box 166: Capital gains reserve from gifts of non-qualifying securities (Eligible amount) – Use this information to complete Section D in Part 1 of Form T2017.

Box 167: Capital gains reserve from gifts of non-qualifying securities (Advantage) – We use this information to check reported amounts.

Box 168: Income tax deducted – Enter this amount on line 43700 of your T1 return.

Box 169: Part IX.1 tax – Do not enter this amount on line 43700 or any other line on your T1 return.

Box 170: Taxable non-portfolio earnings (TNPE) – Do not enter this amount on line 43700 or any other line on your T1 return.

Box 171: Foreign tax paid on non-business income (multi-jurisdictional) – Use this amount to calculate your foreign tax credits for your foreign non-business income on Form T2209. For details, see Form T2036.

Box 172: Foreign tax paid on business income (multi-jurisdictional) – Use this amount to calculate your foreign tax credits on your foreign business income on Form T2209.

Box 040: Capital cost allowance – This is your share of capital cost allowance that the partnership used to arrive at the net income (loss) in boxes 114, 116, 120, 122, 124, and 126. Do not deduct this amount again. Use this amount to calculate your adjusted taxable income for Form T691.

Box 220: Capital cost allowance (CCA) for rental or leasing property – If you also own other rental property as a proprietor, combine your share of partnership rental income (loss) with the total of your own rental income (loss) after expenses, but before CCA. You may then claim CCA on your own rental buildings only to the extent of the combined rental income, if any. Calculate your CCA in Area A of Form T776.

Box 221: Capital cost allowance for film property

Boxes 173 to 176 and 179 to 181:

  • Individuals: Use Form T1229
  • Corporations: Use T2 SCH 12. If your CCOGPE pool has a negative balance, use that amount to reduce your CCDE pool. If your CCEE or CCDE pools have a negative balance, report the negative amount as income on line 13000 of your T1 return.

For information on how to calculate your accelerated Canadian development expenses and accelerated Canadian oil and gas property expenses, use the instructions in the T4068, Guide for the Partnership Information Return (T5013 Forms)

Box 173: Canadian exploration expenses (CEEs) other than Canadian renewable and conservation expenses (CRCEs) – Use this amount to calculate your allowable deduction for your CCEE pool on Form T1229. Add the amount on the "Other resource expenses" line in Area II for your CCEE pool. The maximum you can deduct is 100% of the CCEE pool balance. For corporations, add this amount to line 205 of the T2 SCH 12.

Box 206: Canadian renewable and conservation expenses (CRCE) – Use this amount to calculate your allowable deduction for your CCEE pool on Form T1229. Add the amount on the "Other resource expenses" line in Area II for your CCEE pool. The maximum you can deduct is 100% of the CCEE pool balance. For corporations, add this amount to line 217 of the T2 SCH 12.

Box 174: Canadian development expenses (CDE) – Use this amount to calculate your allowable deduction for your CCDE pool on Form T1229. Add the amount on the "Other resource expenses" line in Area II for your CCDE pool. For corporations, add this amount to line 303 of the T2 SCH 12.

Box 175: Canadian oil and gas property expenses (COGPE) – Use this amount to calculate your allowable deduction for your CCOGPE pool on Form T1229. Add the amount on the "Other resource expenses" line in Area II for your CCOGPE pool. For corporations, add this amount to line 405 of the T2 SCH 12.

Box 176: Foreign exploration and development expenses (FEDE) (multi-jurisdictional) – Add the amount in Area III on Form T1229 for your cumulative foreign exploration and development expense pool. For corporations, add this amount to box 705 in Part 9 of the T2 SCH 12.

Box 179: Assistance for Canadian exploration expenses – Use this amount to calculate your allowable deduction for your CCEE pool on Form T1229. Add the amount on the "Assistance" line in Area II for your CCEE pool. The maximum you can deduct is 100% of the CCEE pool balance. For corporations, add this amount to line 225 of the T2 SCH 12.

Box 180: Assistance for Canadian development expenses – Use this amount to calculate your allowable deduction for your CCDE pool on Form T1229. Add the amount on the "Assistance" line in Area II for your CCDE pool. For corporations, add this amount to line 320 of the T2 SCH 12.

Box 181: Assistance for Canadian oil and gas property expenses – Use this amount to calculate your allowable deduction for your CCOGPE pool on Form T1229. Add the amount on the "Assistance" line in Area II for your CCOGPE pool. For corporations, add this amount to line 425 of the T2 SCH 12.

Box 182: Eligible amount of charitable donations – Enter this amount on line 1 of your T1 SCH 9.

Box 183: Eligible amount of cultural and ecological gifts – Enter this amount on line 34200 of your T1 SCH 9.

Box 184: Eligible amount of federal political contributions – To claim a federal political contribution tax credit, enter this amount on line 40900 of your T1 return.

Box 185: Eligible amount of provincial and territorial political contributions (multi-jurisdictional) – Enter the political contributions on the proper provincial or territorial form.

Box 207: Eligible amount of municipal political contributions (multi-jurisdictional) – Corporate partners may be able to claim a municipal tax rebate based on these contributions. Individual partners who are residents of Quebec may be able to claim a tax credit on their provincial income tax return for these amounts.

Box 209: Part XII.2 trust tax credit – Enter this amount on line 45600 of your T1 return.

Boxes 186 to 189: Investment tax credit (ITC) allocated from the partnership (multi-jurisdictional) – Complete Form T2038(IND), Investment Tax Credit (Individuals), and attach it to your T1 return. You need the following information to complete Form T2038(IND) when you use the amount in box 186 to claim an investment tax credit.

For individuals or trusts: If the type code in box 189 is 4B, enter the credit amount shown in box 186 or 187 on line 67135 of Form T2038(IND). For all other type codes, divide the credit amount shown in box 186 or 187 by the ITC rate that applies to the ITC type code identified in box 189, and enter the resulting amount on the appropriate line of Form T2038(IND).

Type code and rate
Type code Rate
6 – Apprenticeship job creation tax credit 10%
12 – Qualified property or transitional-rate qualified source property 10%

Box 187: Investment tax credit transferred under subsection 127(8.3) – This is the investment tax credit for the fiscal period that the partnership transferred to you under subsection 127(8.3).

Note

If you are not a limited partner, you can choose to renounce the ITC for the fiscal period that the partnership transferred to you under subsection 127(8.3).

If you make this choice, complete Form T932, Election by a Member of a Partnership to Renounce Investment Tax Credits Pursuant to Subsection 127(8.4).

Box 188: Excess ITC recapture – Include the excess ITC recapture on the corresponding line in the "Recapture of ITC on SR&ED expenditures" section in Part C of Form T2038(IND), Investment Tax Credit (Individuals), or on the T2 SCH 31, Investment Tax Credit – Corporations, whichever applies.

Box 189: ITC Type Code – Use this code when completing Form T2038(IND).

Note

The ITC code 7 for child care spaces was repealed under the 2017 budget and the transitional relief period was phased out at the end of 2019. However, any unused amounts from previous years can still be carried forward 20 years after the year the expenses were incurred.

Renounced Canadian and development expenses

To calculate your allowable deduction for your resource expense pools, use Form T1229, Statement of Resource Expenses and Depletion Allowance.

Box 190: Renounced Canadian exploration expenses – Use this amount to calculate your allowable deduction for your CEE pool on Form T1229. Add it in Area I for your CEE pool.

Box 191: Renounced Canadian development expenses – Use this amount to calculate your allowable deduction for your CDE pool on Form T1229. Add it in Area I for your CDE pool.

Box 192: Assistance for Canadian exploration expenses – Use this amount to calculate your allowable deduction for your CEE pool on Form T1229. Add it in Area I for your CEE pool.

Box 193: Assistance for Canadian development expenses – Use this amount to calculate your allowable deduction for your CDE pool on Form T1229. Add it in Area I for your CDE pool.

Box 194: Expenses qualifying for an ITC – Enter this amount in Area I on Form T1229.

Box 195: Portion subject to an interest-free period (ITC) – Enter this amount in Area I on Form T1229.

Box 196: Portion subject to an interest-free period (CEE) – Enter this amount in Area I on Form T1229.

Boxes 197 to 200: The amounts in boxes 197 to 200 are Canadian exploration expenses (mining only) that qualify for a provincial tax credit for individuals. Your province may require you to be a resident at the end of the calendar year in the province where the expenses qualify for that credit.

Box 197: Expenses qualifying for a provincial tax credit (BC) – You need this information to calculate provincial tax credits.

Box 198: Expenses qualifying for a provincial tax credit (SK) – You need this information to calculate provincial tax credits.

Box 199: Expenses qualifying for a provincial tax credit (MB) – You need this information to calculate provincial tax credits.

Box 200: Expenses qualifying for a provincial tax credit (ON) – You need this information to calculate provincial tax credits.

Tax shelter information

Tax shelter – Other provisions of the Act may apply to reduce any loss from the tax shelter that you can claim. For example, the at-risk amount provisions in subsection 96(2.2) of the Act may apply.

To claim your loss or deduction shown in the boxes on this slip, use Form T5004, Claim for Tax Shelter Loss or Deduction. Attach Form T5004 and a copy of this slip to your T1 return.

Box 201: Number of units acquired – This is the number of units in the tax shelter you bought in the year.

Box 202: Cost per unit – This is the cost of each unit in the tax shelter you bought.

Box 203: Total cost of units – The total cost is the number in box 201 multiplied by the amount in box 202.

Box 204: Other indirect reductions – We use this information to reconcile reported amounts.

For more information

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