Return of Investment Income (T5)
What's new
Filer of Information Returns
The CRA intends to introduce the following criteria for electronic distribution:
You will be able to distribute T5 slips electronically by making them accessible to the recipients on a secure portal from which they can print the slip in a secure manner. With written consent from the recipient, you will be able to distribute T5 slips using email.
In all other cases, where the recipient does not have access to a secure portal from which they can print the slip in a secure manner or when the recipient requests it, you will need to provide two copies of the slip, in paper format, to the recipient in person or by mail.
Web Access Code
In October 2023, the Web Access Code digital service will be enhanced to allow information return filers to create, view, replace, or inactivate their web access code.
For more information, or to obtain your web access code, visit https://apps.cra-arc.gc.ca/ebci/njwc/waconline/entry/en.
Internet file transfer availability
Internet filing is available from January 9 2023.
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?
Forms and publications
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