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.
- 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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