Return of Investment Income (T5)

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.

If you file more than 50 information returns (slips), you must file your information return by Internet file transfer (XML). There are special rules you have to follow.

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