Return of Securities Transactions (T5008)
Notice to reader
The information in Guide T4091, T5008 Guide - Return of Securities Transactions replaces the information in Guide RC4268, The Handbook on Securities Transactions - A Summary of Reporting Requirements Under the Income Tax Regulations, which has been cancelled on 2017-01-31.
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 T5008 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.
If you file more than 50 information returns (slips), you must file your information return by Internet File Transfer.
Topics
- T5008 information return
Due date, filing methods, penalties, and interest. - T5008 slip
Having to file or not, completing, distributing, and correcting the T5008 slip. - T5008 Summary
Completing and correcting the summary. - What are proceeds?
Our definition of what are proceeds. - What are securities?
What are securities and how to report them. - Are you acting as a trustee?
Reporting requirements and instructions. - Unclaimed proceeds of disposition
Remittances, reporting requirements, and instructions. - Deemed dispositions
Our definition of what are deemed dispositions. - Payments to non-residents of Canada
Reporting requirements, remittances, interest, penalties, and more.
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