Federal Income Tax and Benefit Guide – 2021
Completing your return (Step 2)

Step 2 –Total income

Income you earned that was not reported on an information slip must still be reported on your tax return. 

Report foreign income and other foreign amounts

Report in Canadian dollars foreign income and other foreign currency amounts (such as expenses and foreign taxes paid). In general, the foreign currency amount should be converted using the Bank of Canada exchange rate in effect on the day it arises. Alternatively, the CRA will also generally accept a rate for that day from another source if that source meets all of the following conditions.

The source is:

  • widely available
  • verifiable
  • published by an independent provider on an ongoing basis
  • recognized by the market
  • used in accordance with well-accepted business principles
  • used to prepare financial statements (if any)
  • used regularly from year to year

Other sources that the CRA would generally accept include rates from Bloomberg L.P., Thomson Reuters Corporation, and OANDA Corporation. In certain circumstances described in the Income Tax Folio S5-F4-C1, Income Tax Reporting Currency, an average rate may be used to convert foreign currency amounts. Also refer to that Folio for more information about this or converting foreign amounts generally. For more information about converting foreign income taxes paid, see Income Tax Folio S5-F2-C1, Foreign Tax Credit.

If you paid foreign taxes on foreign income you received, you may be able to claim a foreign tax credit when you calculate your federal and provincial or territorial taxes. For more information, see Form T2209, Federal Foreign Tax Credits, and Form T2036, Provincial or Territorial Foreign Tax Credit.

Line 10100 – Employment income

Emergency services volunteers

You may have received a payment from an eligible employer, such as a government, a municipality, or another public authority for your work as:

  • a volunteer ambulance technician
  • a volunteer firefighter
  • a search and rescue volunteer
  • another type of emergency worker

The T4 slips issued by this authority will generally show only the taxable part of the payment in box 14 of your T4 slip, which is the part that is more than $1,000.

The exempt part of a payment is shown in box 87 of your T4 slips. If you provided volunteer emergency services for more than one employer, you can claim the $1,000 exemption for each of your eligible employers.

As an emergency services volunteer, you may qualify to claim the $3,000 volunteer firefighters’ amount (VFA) or the search and rescue volunteers’ amount (SRVA).

If you are eligible for the $1,000 exemption on line 10100 of your return and either the VFA or SRVA (lines 31220 and 31240 of your return), you must choose which one you would like to claim.

If you choose to claim the $1,000 exemption, report only the amounts from box 14 of your T4 slips on line 10100 of your return and do not claim an amount on lines 31220 and 31240 of your return. Report the exempt part of the payment from box 87 of your T4 slips on line 10105 of your return.

If the authority employed you (other than as a volunteer) for the same or similar duties, or if you choose to claim the VFA or SRVA, the full payment is taxable. Add the amounts from boxes 87 and 14 of your T4 slips and report the total on line 10100 of your return.

Security options benefits

Report taxable benefits you received in (or carried forward to) 2021 on certain security options you exercised. For more information, see Guide T4037, Capital Gains.

Wage-loss replacement plan income

If you received payments from a wage-loss replacement plan (WLRP) shown in box 14 of your T4 slips, you may not have to report the full amount on your return. Report the amount you received minus the contributions you made to the plan if you did not use them on a previous year’s return. Report, on line 10130 of your return, your total contributions to your WLRP shown in the supporting documents from your employer or insurance company. For more information, see archived Interpretation Bulletin IT-428, Wage Loss Replacement Plans.

Member of the clergy

If you received a housing allowance or an amount for eligible utilities as a member of the clergy and the amount is shown in box 14 of your T4 slips, subtract the amount in box 30 of your T4 slips from the amount in box 14 and include the difference on line 10100 of your return. Report the amount from box 30 of your T4 slips on line 10400 of your return.

Line 10400 – Other employment income

Report, on line 10400 of your return, the total of the following amounts:

  • amounts from your T4, T4A, and T4PS slips as instructed on the back of these slips
  • employment income not reported on a T4 slip such as tips and occasional earnings. Fees for services shown in box 048 of your T4A slips must be reported on the applicable self-employment lines (13499 to 14300) of your return
  • net research grantsSubtract your expenses from the grant you received and report the net amount on line 10400 of your return. Your expenses cannot be more than the amount of your grant. For more information, see Guide P105, Students and Income Tax.
  • clergy’s housing allowance or an amount for eligible utilities from box 30 of your T4 slips. You may be able to claim a deduction on line 23100 of your return. If a housing allowance or an amount for eligible utilities is shown in box 14 of your T4 slips, subtract the amount in box 30 of your T4 slips from the amount in box 14 and include the difference on line 10100 of your return 
  • foreign employment incomeReport your earnings in Canadian dollars (see Report foreign income and other foreign amounts). If the amount on your United States W-2 slip has been reduced by contributions to a 401(k), 457, or 403(b) plan, US Medicare and Federal Insurance Contributions Act (FICA), you must add these contributions to your foreign employment income on line 10400 of your Canadian return. These contributions may be deductible. See line 20700
  • income-maintenance insurance plans (wage-loss replacement plans) from box 107 of your T4A slips. You may not have to report the full amount on your return. Report the amount you received minus contributions you made to the plan after 1967, if you did not use them on a previous year’s return. For more information, see archived Interpretation Bulletin IT-428, Wage Loss Replacement Plans
  • certain goods and services tax/harmonized sales tax (GST/HST) and Quebec sales tax (QST) rebates If you are an employee who paid and deducted union dues and/or employment expenses in 2020 or earlier, and you received a GST/HST or QST rebate in 2021 for those dues and/or expenses, report the rebate you received on line 10400 of your return. However, a rebate on which you can claim capital cost allowance is treated differently. For more information, see Chapter 10 in Guide T4044, Employment Expenses
  • royalties – Report these amounts on line 10400 of your return if you received them for a work or invention of yours. Report other royalties (other than those included on line 13500 of your return) on line 12100 of your return

Line 11300 – Old age security (OAS) pension

If you have not received your T4A(OAS) slip, go to Employment and Social Development Canada or call 1-800-277-9914

You may have to repay OAS benefits. For more information, see line 23500.

Line 11400 – CPP or QPP benefits

If you have not received your T4A(P) slip, go to Employment and Social Development Canada or call 1-800-277-9914

Lump-sum benefits

If you received a lump-sum Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) payment in 2021, parts of which were for previous years, report the whole payment amount on line 11400 of your return for 2021. If the total of the parts that relate to previous years is $300 or more, the CRA will calculate the tax payable on those parts as if you received them in those years only if the result is better for you. The CRA will tell you the result on your notice of assessment or reassessment.

CPP or QPP disability benefit (box 16)

Report, on line 11410 of your return, your CPP or QPP disability benefits from box 16. This amount is already included on line 11400 of your return so do not add it again when you calculate your total income on line 15000 of your return.

CPP or QPP child benefit (box 17)

Report a child benefit only if you received it because you were the child of a deceased or disabled contributor. Any benefits paid for your children are considered their income even if you received the payment.

CPP or QPP death benefit (box 18)

Do not report this amount if you are filing a return for a deceased person. If you received a CPP or QPP death benefit as the beneficiary of the deceased person's estate, include it on line 13000 of your return unless a T3 Trust Income Tax and Information Return is being filed for the estate. For more information, see Guide T4011, Preparing Returns for Deceased Persons, and Guide T4013, T3 Trust Guide.

Line 11500 – Other pensions and superannuation

Report on line 11500 of your return any other pensions and superannuation you received as shown on the back of your information slips. For a summary of where retirement income should be reported, see the Retirement income summary table.

Pension income splitting

You may be able to make a joint election with your spouse or common-law partner to split the payments that you reported on line 11500 of your return if you and your spouse or common-law partner were:

  • residents of Canada on December 31, 2021 (or on the date of death for the individual who died)
  • not living separate and apart from each other, because of a breakdown in your marriage or common-law relationship, at the end of the year and for a period of 90 days or more beginning in the year

To make this election, you and your spouse or common-law partner must complete Form T1032, Joint Election to Split Pension Income. The transferring spouse or common-law partner must report the full amount of income on line 11500 of their return and claim a deduction for the elected split pension amount on line 21000 of their return.

Pensions from a foreign country

Report in Canadian dollars your gross foreign pension income received in the year (see Report foreign income and other foreign amounts). In some cases, amounts you receive may not be considered pension income and you may have to report them elsewhere on your return.

United States individual retirement arrangement (IRA)

If you received amounts from an IRA or converted an IRA to a “Roth” IRA during the year, call the CRA.

Note

You can claim a deduction on line 25600 of your return for the part of your foreign pension income that is tax-free in Canada because of a tax treaty.

United States Social Security

Report, on line 11500 of your return, the full amount in Canadian dollars of your U.S. Social Security benefits and any U.S. Medicare premiums paid on your behalf.

You can claim a deduction for part of this income. See line 25600.

Line 11600 – Elected split-pension amount

Report, on line 11600 of your return, the amount of pension income transferred to you by your spouse or common-law partner if you both made a joint election to split pension income by completing Form T1032, Joint Election to Split Pension Income. For more information, see line 11500.

Income reported on line 11600 maybe eligible for the pension income amount on line 31400 of your return. See Part 4 of your Form T1032 to determine the amount you can claim.

Line 11900 – Employment insurance and other benefits

See the back of your T4E slip to find out how and where to report these amounts.

If you have received employment insurance maternity and parental benefits or provincial parental insurance plan benefits, see line 11905 for additional instructions on reporting these amounts.

If you already repaid the excess benefits that you received directly to the payer, you may be able to claim a deduction. See line 23200.

Line 11905 – Employment insurance maternity and parental benefits and provincial parental insurance plan benefits

Report, on line 11905 of your return, the total of the following amounts:

  • employment insurance maternity and parental benefits from box 37 of your T4E slip
  • provincial parental insurance plan benefits from box 36 of your T4E slip

These amounts are already included on line 11900 of your return so do not add them again when you calculate your total income on line 15000 of your return.

Line 12100 – Interest and other investment income

Complete the chart for line 12100 using your Federal Worksheet and enter the result on line 12100 of your return.

Generally, you report your share of interest from a joint investment based on how much you contributed to it.

Notes

Special rules apply for income from property (including money) that one family member lends or transfers to another. For more information, see Other amounts you have to report on your return.

Generally, when you invest your money in your child's name, you have to report the income from those investments. However, if you deposited Canada child benefit payments into a bank account or trust in your child's name, the interest earned on those payments must be included in your child's income.

Foreign income

If you received foreign interest or dividend income, report it in Canadian dollars. See Report foreign income and other foreign amounts.

If, as a shareholder in a foreign corporation,you received certain shares in another foreign corporation, you may not have to report any amount as income for receiving those shares.

Bank accounts

Report interest paid or credited to you in 2021 even if you did not receive an information slip. You may not receive a T5 slip for amounts under $50.

Term deposits, guaranteed investment certificates, and other similar investments

The income you report is based on the interest you earned during each complete investment year. For example, if you made a long-term investment on July 1, 2020, report the interest that accumulated up until the end of June 2021 on your 2021 return even if you do not receive a T5 slip. Report the interest from July 2021 to June 2022 on your 2022 return.

Treasury bills

If you disposed of a treasury bill when it matured in 2021, you have to report the difference between the price you paid and the proceeds of disposition shown on your T5008 slips or account statement as interest.

If you disposed of a treasury bill before it matured in 2021, you may also have to report a capital gain (or loss). For more information, see Guide T4037, Capital Gains.

Earnings on life insurance policies

Report the earnings that have accumulated on certain life insurance policies, the same way you do for other investments, from the T5 slip that you rinsurance company sends you. For policies bought before 1990, you can choose to report accumulated earnings every year by telling your insurer in writing.

Line 12200 – Net partnership income (limited or non-active partners only)

Report, on line 12200 of your return, your share of the net income (or loss) from a partnership (other than from rental or farming operations) if  you were one of the following: 

  • a limited partner
  • a partner who was not actively involved in the partnership and not otherwise involved in a business or profession similar to that carried on by the partnership

If these two conditions do not apply to you, report your share of the partnership’s net income (or loss) on the applicable self-employment line (13500, 13700, 13900, 14100, and 14300) of your return.

Report your net rental income (or loss) from a partnership on line 12600 of your return, and your net farming income (or loss) from a partnership on line 14100 of your return. 

Note

If the partnership has a loss, the amount you can claim may be limited.

If you have a tax shelter, see Other amounts you have to report on your return.

If all or part of the income was earned in a province or territory other than your province or territory of residence, or if it was earned outside Canada, complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions.

Note

You may have to make Canada Pension Plan contributions on the net income reported on line 12200 of your return. See line 22200.

Line 12700 – Taxable capital gains

You may have a capital gain (or loss) when you dispose of property, such as when you sell real estate, which may include your principal residence, or shares (including mutual funds). You may also have a gain or a loss if you are considered to have disposed of property (see the definition of deemed disposition on Schedule 3). For more information, see Guide T4037, Capital Gains.

If you sold your principal residence in the year, complete the "Principal residence" section on page 2 of Schedule 3.

Line 12900 – RRSP income

See the back of your T4RSP slip and the retirement income summary table to find out where to report the amount.

Regardless of your age, if you received income upon the death of your spouse or common-law partner, as shown on a T4RSP slip, report it on line 12900 of your return even if the amount was transferred to a registered retirement savings plan (RRSP), pooled registered pension plan (PRPP), specified pension plan (SPP), registered retirement income fund (RRIF), or annuity. You may be able to claim a deduction. For more information, see Guide RC4177, Death of an RRSP Annuitant.

RRSPs for spouse or common-law partner

Your spouse or common-law partner may have to report some or all of the RRSP income from boxes 20, 22, and 26 of your T4RSP slips if they contributed to any of your RRSPs in 2019, 2020, or 2021. If so, your T4RSP slips should show yes ticked in box 24 and your spouse’s or common-law partner’s social insurance number should appear in box 36. Complete Form T2205, Amounts from a Spousal or Common-law Partner RRSP, RRIF, or SPP to Include in Income, to calculate the amount you both must report on line 12900 of your returns.

Note

If you and your spouse or common-law partner were living apart because of a breakdown in the relationship when you withdrew funds from your RRSP, you have to report the whole amount shown on your T4RSP slips.

For more information, see Guide T4040, RRSPs and Other Registered Plans for Retirement.

Repayments under the Home Buyers’ Plan (HBP) and the Lifelong Learning Plan (LLP)

If you withdrew funds from your RRSP under the HBP or the LLP in previous years, you may have to make a repayment for 2021. If you are making a repayment, complete Schedule 7. If you repay less than the minimum amount for the year, you have to report the difference on line 12900 of your return. For more information, see Part B of Schedule 7.

Note

Do not send your repayment to the CRA.

Line 13000 – Other income

Report on this line any taxable income that has not been or should not be reported anywhere else on the return. Specify the type of income you are reporting in the space provided on line 13000 of your return.

Note

Special rules apply for income from property that one family member lends or transfers to another. For more information, see Other amounts you have to report on your return.

Lump-sum payments

Report lump-sum payments from pensions and deferred profit-sharing plans you received when you left a plan.

If you received a lump-sum payment in 2021 that included amounts you earned in previous years, you have to report the whole payment on line 13000 of your return for 2021.

For information about retroactive lump-sum payments, see Other amounts you have to report on your return.

Death benefits (other than CPP or QPP death benefits)

A death benefit is an amount you receive after a person’s death for their employment service. Death benefits (other than those from the Canada Pension Plan (CPP) or Quebec Pension Plan (QPP)) are shown in box 106 of your T4A slips or box 26 of your T3 slips.

You may not have to pay tax on up to $10,000 of the benefit amount you received. If you are the only one to receive a death benefit, report the amount you receive that is more than $10,000. Even if you do not receive the full death benefit in one year, the total tax-free amount for all years cannot be more than $10,000.

To find out what to report if you and another individual both received a death benefit for the same person, see archived Interpretation Bulletin IT-508R, Death Benefits.

CPP or QPP death benefit

If you received a CPP or QPP death benefit as the beneficiary of the deceased person’s estate, report the amount on line 13000 of your return unless a T3 Trust Income Tax and Information Return is being filed for the estate. The CPP or QPP death benefit is shown in box 18 of the T4A(P) slip.

Other kinds of income

Report the following income on line 13000 of your return:

  • federal and provincial or territorial COVID-19 benefits (for more information, see the back of your T4A slip)
Note

If you received income that is exempt from tax under the Indian Act, complete Form T90, Income Exempt from Tax under the Indian Act, even if you received an information slip showing taxable income.

  • Apprenticeship Incentive Grant, Apprenticeship Incentive Grant for Women, or Apprenticeship Completion Grant from box 130 of your T4A slips (for more information, go to Funding: Apprenticeship Incentive Grant – What this grant offers, see Guide P105, Students and Income Tax, or call 1-866-742-3644)
  • amounts distributed from a retirement compensation arrangement (RCA) from your T4A-RCA slips (for more information, see the back of your slips)
  • training allowances or any other amount from box 028 of your T4A slips (other than amounts already noted for this line and lines 10400, 11500, and 12500 of the return)
  • payments from a trust from box 26 of your T3 slips
  • payments from a registered education savings plan (RESP) from box 040 (see line 41800) or box 042 of your T4A slips
  • certain annuity payment
  • certain payments from a tax-free savings account (TFSA) from box 134 of your T4A slips
  • certain amounts from a registered retirement income fund (RRIF) from box 22 of your T4RIF slips, or the pooled registered pension plan (PRPP) amount from box 194 of your T4A slips, or the specified pension plan (SPP) amount from box 018 of your T4A slips
Note

If you rolled over an amount to a registered disability savings plan (RDSP), see line 23200 for information about the corresponding deduction. For more information about RDSPs, go to Registered disability savings plan (RDSP) or see Guide T4040, RRSPs and Other Registered Plans for Retirement, and Guide RC4460, Registered Disability Savings Plan.

  • grant amounts paid to you as a result of taking time away from work to cope with the death or disappearance of your child because of an offence or probable offence under the Criminal Code (from box 136 of your T4A slip)
  • PRPP income from box 194 of your T4A slips if you were under 65 years of age and you did not receive this income upon the death of your spouse or common-law partner
  • retiring allowances from boxes 66 and 67 of your T4 slips and any retiring allowance from box 26 of your T3 slips
Did you know: Non taxable income
Did you know...

You do not have to report certain non-taxable amounts as income, including the following:

  • most lottery winnings
  • most gifts and inheritances
  • amounts paid by Canada or an allied country (if the amount is not taxable in that country) for disability or death of a war veteran due to war service
  • GST/HST credit and CCB payments, including those from related provincial or territorial programs
  • family allowance payments and the supplement for handicapped children paid by the province of Quebec
  • compensation received from a province or territory if you were a victim of a criminal act or a motor vehicle accident
  • most amounts received from a life insurance policy following someone’s death
  • most types of strike pay you received from your union, even if you performed picketing duties as a requirement of membership
Note

Income earned on any of the above amounts (such as interest you earn when you invest lottery winnings) is taxable.

  • most amounts received from a TFSA

Line 13010 – Taxable scholarships, fellowships, bursaries, and artists’ project grants

Report amounts that you received as a scholarship, fellowship or bursary, or a prize for achievement in a field of endeavour ordinarily carried on by you (other than a prescribed prize) that were not received in connection with your employment or in the course of business, to the extent that these amounts are more than your scholarship exemption.

If you received a research grant, see line 10400

Certain scholarships, fellowships, and bursaries are not taxable, such as:

  • elementary and secondary school scholarships and bursaries
  • post-secondary school scholarships, fellowships, and bursaries received in 2021 if you are considered a qualifying student for 2020, 2021, or 2022

If you received an artists' project grant, you may be able to claim certain exemptions. 

For more information, go to Students or see Guide P105, Students and Income Tax, and Income Tax Folio S1-F2-C3, Scholarships, Research Grants and Other Education Assistance, and S4-F14-C1, Artists and Writers.

Lines 13499 to 14300 – Self-employment income

Report your gross and net income (or loss) from self-employment income on lines 13499 to 14300 of your return. If you have a loss, show it on the applicable line in brackets.

If you received federal and/or provincial or territorial government COVID-19 assistance for your business, such as the CEWS, CERS, CRHP or FHBGP, you have to include these amounts in your business income or reduce your expenses by the amounts you received. If you received a government loan, the loan is not taxable but you have to include in your business income any portion of the loan that is forgivable in the year received. 

You have to file Form T1139, Reconciliation of 2021 Business Income for Tax Purposes, with your return for 2021 to keep a year-end that does not finish on December 31, 2021.

Note

You may have to make Canada Pension Plan contributions on your self-employment earnings. See line 22200.

Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income, includes information you may need to calculate your self-employment income, including enhanced capital cost allowance calculations for certain property (for example, eligible zero-emission vehicles purchased after March 18, 2019).

If you were a limited or non-active partner, report your net income (or loss) from rental operations on line 12600 of your return, and your net farming income (or loss) on line 14100 of your return. Report other net income or losses on line 12200 of your return.

If you were an active partner and you received a T5013 slip, report on your return the gross amount from boxes 118, 121, 123, 125, and 127. Report your share of the partnership’s net income (or loss) from boxes 101, 103, 116, 120, 122, 124, and 126 on the applicable lines of your return. If you did not receive a T5013 slip, follow the instructions on the applicable self-employment form and report your share of the partnership’s net income (or loss) on the applicable self-employment line of your return.

For more information, call the CRA business enquiries line.

If you have a tax shelter, see Other amounts you have to report on your return.

Partnerships and COVID-19 government assistance

If you are a partner in a partnership that received COVID-19 government assistance, such as the CEWS, CERS, or CRHP, and reported it in box 114 of your T5013 slip, enter it at amount 5A of Form T2125, Form T2042, or Form T2121, whichever applies. Do not enter this amount on line 13000 of your return. 

If you are a partner in a partnership that does not have to file a partnership information return, do not include the COVID-19 government assistance on line 13000 of your return. Instead, enter it on the appropriate line of Form T2125, Form T2042 or Form T2121, whichever applies. For more information, see Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income.

Line 14500 – Social assistance payments

Report the amount from box 11 of your T5007 slip or the federal part of your Quebec Relevé 5 slip unless you lived with your spouse or common-law partner when the payments were made. The spouse or common-law partner with the higher net income on line 23600 of their return (not including these payments or the deductions on line 21400 or line 23500 of their return) must report all of the payments even if that person’s name is not shown on the slip. If the net income is the same for both of you, the person named on the T5007 slip (or the "bénéficiare des prestations" on the federal part of the Relevé 5 slip) must report the payments.

You do not have to report certain social assistance payments that you or your spouse or common-law partner received for being a foster parent or for caring for an adult with a disability who lived with you. However, if the payments are for caring for your spouse or common-law partner or any person related to either of you, whoever has the higher net income must report those payments.

You do not have to report income that you received for social assistance payments under a program of the Government of Canada or the government of a province or territory that meets the following conditions:

  • the payments were made for the temporary care and upbringing of a child in need of protection
  • the child would be considered your child if you did not receive payments under the program (the child is wholly dependent upon you)
  • no special allowances under the Children’s Special Allowances Act were payable for the child for the period that the social assistance payment was made

If you repay an amount that was shown on a T5007 slip or a Relevé 5 slip in a previous year, the return for that year may be adjusted based on the amended slip provided.

If you are registered or entitled to be registered under the Indian Act and were living on a reserve, complete Form T90, Income Exempt from Tax under the Indian Act, to report social assistance payments received from a First Nation or band council.

Other amounts you have to report on your return

Retroactive lump-sum payments

If you received a lump-sum payment of eligible income in 2021, parts of which were for previous years after 1977, you must report the whole payment on the appropriate line of your 2021 return. These amounts are shown on a completed Form T1198, Statement of Qualifying Retroactive Lump-Sum Payment, provided by the payer.

You can ask the CRA to tax the parts from previous years as if you received them in those years. The CRA can apply this calculation to the parts that relate to years you were resident in Canada if the total of those parts is $3,000 or more (not including interest) and the result of the calculation is better for you. The CRA will tell you the result on your notice of assessment or reassessment.

Loans and transfers of property

You may have to report income, such as dividends (line 12000 of your return) or interest (line 12100 of your return) from property, including money and any replacement property, that you loaned or transferred to your spouse or common-law partner or a related minor (including a niece or a nephew) under 18 years of age at the end of the year. This includes loans or transfers to a trust in favour of such a person.

You may also have to report capital gains (line 12700 of your return) from property that you loaned or transferred to your spouse or common-law partner or to a trust for your spouse or common-law partner.

For more information, see archived Interpretation Bulletins IT-510, Transfers and loans of Property Made After May 22, 1985 to a Related Minor, and IT-511R, Interspousal and Certain Other Transfers and Loans of Property, and Guide T4013, T3 Trust Guide.

Tax shelters

To claim deductions, losses, or credits from tax shelter investments, see your T5003 and T5013 slips, and complete Form T5004, Claim for Tax Shelter Loss or Deduction.

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