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

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.


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