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

Forms and publications

Page details

2025-03-21