Return of Investment Income (T5)
What's new
Revised – T5 slip
On January 31, 2025, the Department of Finance announced that the federal government is deferring the date in which the capital gains inclusion rate would increase from 50% to 66.6667% from June 25, 2024 to January 1, 2026. This means that the inclusion rate for 2024 remains at 50%.
However, you must still report capital gains dividends separately for transactions before June 25, 2024 (Period 1) and after June 24, 2024 (Period 2). This is necessary because some tax slips had already been issued reporting dispositions in Period 1 and Period 2, prior to the announcement.
Fillable Forms
You can now complete your T5 forms online and print them. To find T5 forms, go to canada.ca/cra-forms-publications.
Internet Filing
Internet filing will be available from January 13, 2025.
Internet file transfer availability
Internet filing will be available from January 13, 2025.
In these pages, the term "filer" refers to the person (that is, an individual or organization) that, under the Income Tax Act, must prepare and file a T5 information return. A filer is different from a service bureau or anyone else who may be filing the return for a filer.
Filers must use their account number instead of their business number or filer identification number.
Topics
- T5 information return
Due date, filing methods, penalties, and interest. - T5 slip
Having to file or not, completing, distributing, and correcting the T5 slip. - T5 Summary
Completing and filing the summary. - Accrued interest
Investment contracts, indexed debt obligations, and more. - Blended payments
What is a blended payment and how to report it. - Deemed dividends
What amounts are considered deemed dividends and how do you calculate them. - Unclaimed amounts: Dividends or interest
Remittances, interest and penalties, reporting requirements, and instructions. - Payments to non-residents of Canada
Reporting requirements, remittances, interest, penalties, and more. - Are you acting as a trustee?