T5007 Guide – Return of Benefits

T4115(E) Rev. 11

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Table of contents

• Is this guide for you?
• What's new?
• General information
  • T5007 slip
  • T5007 Summary
  • Due date
• Who has to file a T5007 information return?
• Benefits and assistance you have to report
  • Workers' compensation benefits
  • Social assistance payments
• Benefits and assistance you do not have to report
  • Workers' compensation benefits
  • Social assistance payments
• Filing methods
  • Filing over the Internet
    • Internet File Transfer (XML)
    • Filing on electronic media
    • Computer printed (customized) forms
  • Filing on paper
• Penalties and use of the social insurance number (SIN)
  • Late filing and failure to file the T5007 information return
  • Failure to provide information on a return
  • Failure to provide a social insurance number (SIN) on a return
  • Interest on penalties
  • Cancelling or waiving penalties and interest
  • Failure to provide a social insurance number
  • Using the social insurance number
  • Notice of assessment
• Completing the T5007 slip
  • General information
  • Distributing the T5007 slips
• Completing the T5007 Summary
  • General information
  • T5007 slip totals
  • Certification
• After you file
  • Amending, cancelling, adding, or replacing slips
• Recovery of benefit and assistance overpayments
  • Workers' compensation benefits
  • Social assistance payments
• Distributing your copies
  • How to prepare, distribute and file your T5007 slips with your T5007 Summary
• References
• Addresses of tax centres
• For more information
  • Electronic mailing lists
  • Our service complaint process
• Your opinion counts

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Is this guide for you?

Sections 232 and 233 of the Income Tax Regulations require every person who pays an amount for workers' compensation benefits or social assistance to file an information return to report those payments. This is done using the T5007 information return. It consists of a T5007 Summary and all related T5007 slips. You can use these to report income payments of either type.

This guide is designed to help workers' compensation boards and social services agencies determine:

• what types of benefits or assistance to report; and
• when and where to file the T5007 information return.

This guide also explains how to complete the T5007 Summary and the related T5007 slips.

Confidentiality of information

Under the Privacy Act, the personal information you provide on the T5007 information return and related forms can be used only for the purposes authorized by law.

Income Tax Act references

In this guide, all legislative references are to the Income Tax Act and Income Tax Regulations.

What's new?

General information

This guide does not deal with every tax situation. For a list of publications that explain certain situations in greater detail, see References.

If you are filing your T5007 information return electronically, see Filing methods.

T5007 slip

Use T5007 slips to identify recipients of workers' compensation benefits and social assistance payments, and to report the amount of benefits and assistance paid to them.

Three individual T5007 slips are printed on each page or sheet. These can be used with laser or ink jet printers or the information can be typed or filled out by hand.

The T5007 slips make it easier for recipients of these benefits or assistance payments to determine the amounts they received during the year. The income shown on the T5007 slip is not taxable, but people who receive it have to include the amounts in their net income. They need this information if they want to claim the guaranteed income supplement and certain tax credits and payments to which they may be entitled. These include the Canada Child Tax Benefit, the goods and services tax/harmonized sales tax credit, some provincial or territorial tax credits and benefits, and some non refundable tax credits such as the age amount, the spouse or common law partner amount, and medical expenses.

T5007 Summary

The T5007 Summary is a one-part form you use to total all the amounts you are reporting on the T5007 slips. You do not need to send us a paper copy of the T5007 Summary if you file your information return electronically.

Due date

You have to file your T5007 information return on or before the last day of February following the calendar year for which you are preparing it. For example, if you are filing a T5007 information return for 2011, it has to be filed on or before the last day of February, 2012. If this date falls on a Saturday or Sunday, your information return is due on the next business day. Note that several provinces and territories have their own unique holidays. Therefore, due dates may be affected depending on where you reside. For a list of public holidays, go to Public Holiday.

If you end your business or activity, you have to file a return for the year or part-year no later than 30 days after the date the business or activity ended.

You can send recipients an electronic copy of their T5007 slips. The recipient must have consented in writing or by email to receive the slips electronically.

Send the recipients' copies of the T5007 slips to their last known address or deliver them in person. You have to do this on or before the day you have to file the T5007 information return.

Who has to file a T5007 information return?

The following agencies or bodies have to file a T5007 information return:

• any provincial, territorial, or municipal agency or similar body that makes social assistance payments based on a means, needs, or income test; and
• any provincial or territorial workers' compensation board or similar body that pays an amount or determines a claim for compensation under a federal, provincial, or territorial employees' or workers' compensation law for injury, disability, or death.

Only these organizations should file T5007 information returns. Employers who continue to pay an employee's salary before and after a workers' compensation board claim is decided do not have to file the T5007 information return. For more information, see Box 10 – Workers' compensation benefits.

Benefits and assistance you have to report

Paragraphs 56(1)(u) and 56(1)(v) of the Income Tax Act describe social assistance payments and workers' compensation benefits that the recipient has to include in income. The following list describes the most common types of workers' compensation benefits and social assistance payments. Although the list is not complete, it can help you determine what types of payments you should report.

Workers' compensation benefits

Workers' compensation benefits include the following types:

Injury

This is compensation paid under a federal, provincial, or territorial employees' or workers' compensation law for an injury. These amounts include benefits that are a wage-loss replacement for time lost from employment due to a compensable injury or condition.

Disability

This is compensation paid under a federal, provincial, or territorial employees' or workers' compensation law for a disability. These amounts include:

• wage-loss replacement income paid to an injured worker who suffered a partial, total, temporary, or permanent disability as a result of a work-related accident; and
• compensation for future loss of earnings made to an injured worker who suffers from an injury resulting in permanent impairment or temporary disability.

Death

This is compensation paid under a federal, provincial, or territorial employees' or workers' compensation law as a result of death. These amounts include:

• survivor benefits that are periodic payments to a dependent spouse or common-law partner, dependent children, or orphans; and
• wage-loss replacement income periodically paid to a surviving spouse or common-law partner to replace the income that a worker who died in a work-related accident or as a result of an industrial accident would have earned.

Social assistance payments

Social assistance payments are payments made to beneficiaries or third parties based on a means, needs, or income test. They include payments for food, clothing, and shelter requirements to:

• individuals;
• impaired individuals in nursing homes or similar accommodations; and
• elderly individuals (generally 65 years of age or older) whether or not they live in nursing homes or similar accommodations.

These amounts can also include actual rental or mortgage amounts paid for accommodation.

Benefits and assistance you do not have to report

Workers' compensation benefits

Do not report a payment or an award for:

• medical expenses incurred by or for the employee;
• funeral expenses for the employee;
• legal expenses for the employee;
• job training or counselling for the employee that is not paid as part of, or in lieu of, wage replacement benefits; or
• the death of the employee, other than periodic payments made after the death of the employee.

Note
Do not include the interest part of retroactive workers' compensation payments in the benefit amount you report on the T5007 slip. This interest, which accumulates to the date the award is made, is not included in income. Do not issue a T5007 slip or a T5 slip for these interest payments.

Social assistance payments

Do not report a payment:

• that is made in a year as part of a series of payments totalling $500 or less in the tax year;
• that is not part of a series of payments;
• for medical expenses (other than amounts paid for shelter in a nursing home) incurred by or for the payee;
• for child-care expenses that include baby-sitting services, day-nursery services, or services provided at a boarding school or camp, if the cost for these services would otherwise qualify for a deduction under section 63 of the Income Tax Act;
• for funeral expenses for a person related to the payee;
• for legal expenses incurred by or for the payee or a person related to the payee; or
• for job training or counselling for the payee or a person related to the payee.

Note
Do not prepare a T5007 slip for social assistance payments for amounts (often called bed reservation fees) paid to individuals to keep their residences available for use by a foster person.

Filing methods

Mandatory electronic filing

You must file information returns by Internet File Transfer in eXtensible mark up language (XML) if you file more than 50 T5007 information returns (slips) for a calendar year. Mandatory electronic filing relates to the date of filing, not the tax year of the returns being filed.

Filing over the Internet

Web Forms

The Web Forms application allows you to create and electronically file a T5007 information return containing 1 -50 slips. This application allows you to validate data in real time, calculate the totals for the Summary, print T5007 slips, and securely submit encrypted returns over the Internet.

For more information, go to T4 Web Forms.

Internet File Transfer (XML)

Internet File Transfer (XML) allows you to transmit a return with a maximum file size of 150 MB. All you need is a Web browser to connect to the Internet, and your software will create, print, and save your electronic T5007 information return in XML format. For information about this filing method, contact your software publisher or go Filing Information Returns Electronically.

If your file is more than 150MB, you can still file using the Internet file transfer application by either:

• compressing the file; or
• separating the file into two or more files (the return summaries must reflect the same split).

Note
When using Internet File Transfer (XML), the information is automatically encrypted before it is submitted to the CRA.

Why use Internet filing?

The Internet Filing initiative is part of the Government On-Line (GOL) initiative to deliver more services electronically to increase the efficiency of government while also delivering service and value to taxpayers. It provides you with an easy to use, convenient, secure, and confidential option for filing your information return. Some of the benefits to you will be:

• Immediate confirmation: You will receive immediate confirmation that we received your return (legal proof for your records). The submission number is your confirmation that the CRA has received your information return. The file name, date and time of receipt are indicated in the confirmation of receipt page.
• Faster processing: Your information return will be processed more quickly with less chance of errors than with a paper filed return.
• Reduced paperwork: Help the environment by reducing paper consumption.
• Costs savings: Save on printing and mailing costs.

Internet filing is available from January 09, 2012, to early December 2012.

Web access code

To file your return using Web Forms or Internet file transfer, you need a Web access code (WAC), if you are not filing through My Business Account or Represent a Client. If you qualify, you will receive a letter providing you with your WAC. If you already have a WAC and need to retrieve it, go to T4 Web Forms and select “Need to retrieve your Web access code”.

If you do not have a WAC, you can get one at Filing Information Returns Electronically, or call 1-877-322-7849.

Filing without a Web access code

You can also file information returns online without a Web access code using the “File a return” service at:

• Represent a Client, if you are an authorized employee or representative; or
• My Business Account, if you are the business owner.

Filing on electronic media

Returns filed on electronic media (DVDs, CDs or diskettes) are subject to a mandatory electronic filing penalty if more than 50 slips are filed.

For an explanation of the technical specifications and instructions you need to file on electronic media (DVD, CD, or diskette), go to Filing on electronic media.

If you prefer, you can write to:

Electronic Media Processing Unit
Ottawa Technology Centre
Canada Revenue Agency
875 Heron Road
Ottawa ON K1A 1A2

Note
If you use electronic media (DVDs, CDs or diskettes) to file more than 50 information returns (slips), you are now required to file by Internet File Transfer in eXtensible mark up language (XML).

Computer printed (customized) forms

For those who complete a large numbers of slips, we accept certain slips other than our own. In order to ensure accuracy, follow the guidelines for the production of customized forms or see Information Circular IC97-2, Customized Forms.

Filing on paper

If you file 1 to 50 T5007 slips, we encourage you to file over the Internet using Web Forms or Internet File Transfer. However, you can file up to 50 T5007 slips on paper.

Complete one copy of the T5007 slip for each recipient and send them with your T5007 Summary. Enter the information for two different employees on one sheet. This will allow us to process your information return faster. You can keep a copy of the T5007 slips and the T5007 Summary for your files.

After you complete your paper return, mail it to:

Ottawa Technology Centre
Canada Revenue Agency
P.O. Box 9633, Station T
Ottawa ON K1G 6H3

Penalties and use of the social insurance number (SIN)

Late-filing and failure to file the T5007 information return

You have to file the T5007 information return and give the T5007 slips to the recipients on or before the last day of February following the calendar year to which the information return applies. If the last day of February is a Saturday or Sunday, your information return is due the next business day.

The minimum penalty for late filing the T5007 information return is $100 and the maximum penalty is $7,500. For the complete penalty structure, go to Penalty for failure to file an information return by the due date.

Failure to provide information on a return

Anyone who prepares an information return has to make a reasonable effort to get the necessary information, including the social insurance numbers from the individuals that will receive the slips. If you do not do this, you may be liable to a $100 penalty for each failure to comply with this requirement.

Failure to provide a social insurance number (SIN) on a return

Make sure the social insurance number (SIN) and name you enter on the T5007 slip for each recipient are the same as on his or her SIN card.

If the individual does not give you his or her SIN, you should be able to show that you made a reasonable effort to get it. For example, if you contact a recipient by mail to ask for his or her SIN, record the date of your request and keep a copy of any correspondence that relates to it. If you do not make a reasonable effort to get a SIN, you may be subject to a penalty of $100 for each failure. If you cannot get a SIN from the recipient, file your information return, without the SIN, no later than the last day of February. If you do not, you may be subject to a penalty.

For more information, see Information Circular IC82-2, Social Insurance Number Legislation That Relates to the Preparation of Information Slips, or visit Service Canada.

Interest on penalties

We charge interest, compounded daily at the prescribed rate, on the total amount of penalties and interest outstanding. Interest and penalties are payable to the Receiver General.

Cancelling or waiving penalties and interest

The taxpayer relief provisions of the Income Tax Act give us some discretion to cancel or waive all or part of any interest charges and penalties. This allows us to consider extraordinary circumstances that may have prevented you from fulfilling your obligations under the Income Tax Act. For details, go to Taxpayer Bill of Rights or see Information Circular IC07-1, Taxpayer Relief Provisions.

Failure to provide a social insurance number

Individuals have to give their social insurance number (SIN) on request to anyone who has to prepare an information slip for them. A person who does not comply with this requirement is liable to a $100 penalty for each failure.

An individual who does not have a SIN has 15 days from the date of an information request to apply for one at any Service Canada Centre office. Application forms and instructions are available at Service Canada. After receiving the SIN, the individual has 15 days to provide it to the person who is preparing an information return.

For more information about SIN reporting requirements, see Information Circular IC82-2, Social Insurance Number Legislation That Relates to the Preparation of Information Slips.

Using the social insurance number

If you have to prepare an information return, or if you are an officer, employee, or agent of someone who does, you cannot knowingly use or communicate a social insurance number, or allow it to be communicated, without the written consent of the individual, other than as required or authorized by law or for the purpose for which it was provided.

If you use a social insurance number for unauthorized purposes, you may be guilty of an offence. If convicted, you are liable to a maximum fine of $5,000, or imprisonment of up to 12 months, or both.

Notice of assessment

We will issue a notice of assessment for the T5007 information return only if we apply a penalty.

Completing the T5007 slip

General information

Before you complete the T5007 slips, see Filing methods. We can process your T5007 information return more efficiently if you follow those instructions.

Year

Enter the four digits of the calendar year in which the workers' compensation benefits and/or social assistance payments were paid.

Box 10 – Workers' compensation benefits

There are three methods of payment:

• direct payment to a claimant;
• full-salaried employee award, when the workers' compensation board repays the awarded amount to the employer who has advanced the money to the employee in anticipation of the award; and
• self-insured employee award, when the workers' compensation board determines the eligibility of the claim and the amount of the award, but full responsibility for payment rests with the employer, or with an insurance company.

Direct payment to claimant – Enter in box 10 the total amount (dollars and cents) of workers' compensation benefits paid to the recipient in the year.

Full-salaried employee award and self-insured employee award – Enter in box 10 the total amount (dollars and cents) of the workers' compensation award for the calendar year. The total payment must be reported in the year in which it is paid.

Note
Employers who continue to pay an employee's salary before and after a workers' compensation board claim is decided have to withhold amounts for income tax, Canada Pension Plan, and Employment Insurance. The employee has to report his or her salary on their individual income tax and benefit returns in the year he or she received it. For more information, see guide RC4120, Employers' Guide - Filing the T4 Slip and Summary.

Interim assistance from a social services agency

Individuals could face financial difficulties while waiting for the workers' compensation board to accept their claims. During this waiting period, they may rely on a social services agency for financial support. In this case, they might be required to assign their rights to income receivable from the workers' compensation board to a social services agency in exchange for interim financial support. The assignment could cover the entire amount of income or part of it.

Assignment of benefits – The amount the workers' compensation board has to report in box 10 is the total workers' compensation benefits paid in the calendar year. In addition, the social services agency has to issue a T5007 slip for the amount of social assistance paid, less the workers' compensation benefits assigned to the agency.

Note
A T5007 slip should never show a negative amount.

Box 11 – Social assistance payments or provincial or territorial supplements

Enter the total amount (dollars and cents) of assistance paid to the recipient in the calendar year.

When there is a legal transfer of certain income amounts – In some circumstances, individuals can formally assign their rights to receive certain income, or a province or territory can transfer their rights to receive such income (for example, child support and alimony payments). Once an individual transfers his or her rights to support payments to a provincial or territorial authority, the province or territory then has the legal right to collect these payments. In this case, report in box 11 the total social assistance payments paid to the recipient in a calendar year, minus the money recovered through a formal assignment or transfer.

When certain income amounts are assigned to repay assistance – Individuals could face financial difficulties while waiting for certain income amounts (for example, workers' compensation benefits, Employment Insurance benefits, and Canada Pension Plan payments). During these waiting periods, they may rely on a social services agency for financial support. In such situations, they could sign agreements to repay any assistance they receive. In these agreements, they could assign their rights to all or part of any income amounts to the social services agency.

In such a situation, you have to issue a T5007 slip for the amount of social assistance advanced to the individual less any amounts recovered by assignments. The income that is received from the other agencies in repayment for the social assistance advances keeps its identity, and those agencies will issue the applicable information slip to the individual for whom the payments were made.

Child support payments paid under an order or agreement made or varied after April 1997 are neither included in the recipient's income nor deductible by the payer.

Box 12 – Social insurance number

Enter the individual's social insurance number (SIN). You have to make a reasonable effort to get the SIN from each recipient. If the individual does not have a SIN, he or she has to apply for one.

If you have not received the SIN by the time you prepare the T5007 slip, do not delay completing the T5007 information return beyond the required filing date. Instead, leave this box blank and file the return on time. If an individual gives you his or her SIN after you have sent the T5007 information return to us, the individual does not need to receive an amended T5007 slip with the correct SIN but a copy should be sent to the CRA. For more details, see After you file.

For information about SIN reporting requirements and the related penalties, see Penalties and use of the social insurance number (SIN). For more information, see Information Circular IC82-2, Social Insurance Number Legislation that Relates to the Preparation of Information Slips.

Box 13 – Report code

Enter on each slip one of the following codes to indicate whether the slip is:

• "O" original;
• "A" amended (changing the financial data or identification
  information); or
• "C" cancelled.

When using code "A" or "C," enter a description at the top of the slip (for example, "AMENDED" or "CANCELLED") and include a written explanation of the reason for filing the slip. For more details, see After you file.

Recipient's name and address

Enter the last name of the individual first, in capital letters, followed by the first name and initials. Enter the recipient's full mailing address.

Payer's name and address

Enter on each T5007 slip the complete name and address of the workers' compensation board, the social services agency, or similar body that paid the benefits or assistance, or determined an award to the recipient.

Distributing the T5007 slips

You can send recipients an electronic copy of their T5007 slips, on or before the last day of February following the calendar year to which the information return applies, but they must have consented in writing or by email to receive the slips electronically.

Note
If you file your information return over the Internet or on electronic media, do not send us the paper copy of the forms that make up the return.

If you are filing on paper, send us each T5007 slip (three slips printed per sheet), along with the T5007 Summary, on or before the last day of February following the calendar year to which the information return applies. Send these forms to:

Ottawa Technology Centre
Canada Revenue Agency
P.O. Box 9633, Station T
Ottawa ON K1G 6H3

Send two copies of the T5007 slip to the recipient on or before the last day of February following the calendar year to which the information return applies.

You do not have to keep a copy of the T5007 slips. However, you have to keep the information from which you prepared the slips in an accessible and readable format.

Note
When a business or activity ends, you have to send the appropriate copies of the T5007 slips to the recipients and us no later than 30 days after the date the business or activity ended.

Completing the T5007 Summary

General information

Before you complete the T5007 Summary, see the instructions under Filing methods. We can process your T5007 information return more efficiently if you follow those instructions.

You can get a blank T5007 Summary by going to Forms and publications or order one by calling 1-800-959-2221.

If you file your T5007 information return on electronic media

If you file your T5007 information return on electronic media, do not send us a paper copy of the T5007 Summary.

Information return for the year ending December 31

Enter the four digits of the calendar year to which this information return relates.

Account number

Enter the 15 characters of your account number in this area. The account number consists of three parts–the business number (BN), the program identifier and the reference number.

• The BN is a nine digit number that identifies the business. It simplifies and streamlines the way businesses deal with the federal government.
• The two letter program identifier identifies the type of BN account, in this case, "RZ."
• The four digit reference number identifies each account a business may have.

Note, that in order to create or maintain account numbers, you must be authorized to do so.

Amendments

If you are filing an amended slip, you must do so using the account number you indicated in the original information return.

For more information on the account number, see What's new?.

If this is an additional T5007 Summary

Enter an "X" to show that you are filing an additional T5007 information return.

Name and address of payer

Enter the name and complete address of the workers' compensation board, social services agency, or similar body filing this information return.

Language

Enter an "X" to show your preferred language for correspondence.

T5007 slip totals

Box 10 – Workers' compensation benefits

Enter the total amount (dollars and cents) of workers' compensation benefits paid or awards determined. This amount corresponds to the total of all the amounts reported in box 10 of all the T5007 slips you are submitting with this T5007 Summary.

Box 11 – Social assistance payments or provincial or territorial supplements

Enter the total amount (dollars and cents) of social assistance payments or provincial or territorial supplements paid. This amount corresponds to the total of all the amounts reported in box 11 of all the T5007 slips you are submitting with this T5007 Summary.

Box 31 – Total number of T5007 slips attached

Enter the total number of T5007 slips you are submitting with this T5007 Summary.

Person to contact about this information return

Print the name (in capital letters) and telephone number of the person who will be able to answer any questions we may have about this information return.

Certification

Name of authorized person

Print the name (in capital letters) of the officer who has signing authority.

Signature of authorized person and date

A person with signing authority has to sign and date the information return.

Position or title

Enter the position or title of the officer who has signing authority.

After you file

When we receive your information return, we check it to see if you have prepared it correctly. After an initial review, we enter your return into our processing system, which captures the information and performs various validity and balancing checks. If there are any problems, we may contact you.

Amending, cancelling, adding, or replacing slips

Amending slips

After you file your information return, you may notice that you made an error when preparing the T5007 slips. If so, you will have to prepare amended slips to correct the information. When you submit amended slips, do not include slips that have no changes.

Amending slips over the Internet

Web Forms

Use the Web Forms application to create and electronically file an amended T5007 information return containing 1‑50 slips.

For more information about amending Information Returns using Web Forms, go to T4 Web Forms.

Internet File Transfer

If you use payroll, commercial, or in-house developed software to manage your business, you can submit amended files of up to 150 MB over the Internet. You can file amended slips electronically even if you filed the original return on paper or on electronic media and, if the following apply;

• the Summary, slips, and Form T619, – Electronic Media Transmittal record must show the appropriate report type code;
• the file format must be in Extensible Markup Language (XML) as specified in the electronic media specifications;
• the file name must have the extension specified in the electronic media specifications; and the
• the filer number (business number, filer identification number) must be valid.

For more information about amending Information Returns using Internet File Transfer, go to Filing Information Returns Electronically.

Amending slips on paper

Clearly identify the new slips as amended slips by writing “AMENDED” at the top of each slip. Make sure you complete all the necessary boxes, including the information that was correct on the original slip. Send two copies of the amended slips to the recipient.

Send one copy of the amended slips to any tax centre with a letter explaining the reason for the amendment.

Note
Do not file an amended T5007 Summary when you send in amended slips.

Cancelling slips

Cancelling slips over the Internet

A cancelled slip is considered to be an amended slip. Cancelled slips are indicated with report type code "C". See Amending  slips electronically.

Cancelling slips on paper

Send us a copy of the original clearly marked “CANCELLED.” See Addresses of tax centres. Do not file a cancelled Summary. Send two copies of the cancelled slip to the recipient in the same way you sent the originals.

Note
If you notice errors on the slips before you file them with us, you can correct them by preparing new slips and removing any incorrect copies from the information return. If you do not prepare a new slip, initial any changes you make on the slip. Ensure you also correct the Summary.

Adding slips

After you file your T5007 information return, you may discover that you need to send us additional T5007 slips. If you have original slips that were not filed with your return, file them in a separate original return.

If the total number of slips you file is more than 50 slips, you must file the additional slips over the Internet.

Adding slips over the internet

We accept additional original T5007 slips in electronic format. For more information, see Filing methods.

Adding slips on paper

When you submit additional slips on paper, clearly identify the new slips by writing “ADDITIONAL” at the top. Send a copy of the slips to any tax centre. See Addresses of tax centres. Do not file an additional Summary.

Amending, cancelling, or adding slips without a Web access code

You can amend, cancel, and file more information slips using the “File a return” service at:

• Represent a Client, if you are an authorized employee or representative; or
• My Business Account, if you are the business owner.

Replacing slips

If you issue slips to replace copies that are lost or destroyed, do not send us copies of these slips. Clearly identify them as "DUPLICATE" copies, and keep them with your records.

Recovery of benefit and assistance overpayments

The following guidelines address recoveries of overpayments of benefits or assistance made to an individual by mistake. We do not consider an amount paid in error as assistance or a benefit for the individual receiving it. Therefore, you should not include it in the individual's income for the year he or she received it. If the individual has to repay it in the same or another year, we do not allow a deduction from income for the repayments made (whether made by deduction from the individual's benefits or assistance, or in some other manner). The following guidelines apply if the individual has repaid amounts you have reported on a T5007 slip for a previous year.

Note
A T5007 slip should never show a negative amount.

Workers' compensation benefits

Self-insured employee award

You should issue an amended T5007 slip for the year the overpayment was paid, not the year the workers' compensation board discovered or recovered the overpayment.

For more information, see guide T4001, Employers' Guide - Payroll Deductions and Remittances or call 1-800-959-5525.

Direct payment to claimant

Note
When an identified overpayment has not been recovered, do not amend any T5007 slips.

Social assistance payments

Note
When an identified overpayment has not been recovered, do not amend any T5007 slips.

Distributing your copies

How to prepare, distribute and file your T5007 slips with your T5007 Summary

You can use this form whether you file your information return electronically or on paper. For more information on how to complete the T5007 slip and the T5007 Summary, see Completing the T5007 slip and Completing the 5007 Summary.

When filing electronically: Follow the instructions and technical specifications by going to Filing Information Returns Electronically to file your information return. Produce two paper copies for the recipient and one copy (optional) for your records.

See the example.

References

The following publications relate to topics in this guide and are available at Forms and publications, or by calling 1-800-959-2221.

Interpretation Bulletins

IT-202, Employees' or Workers' Compensation

IT-428, Wage Loss Replacement Plans

Information Circulars

IC07-1, Taxpayer Relief Provisions

IC82-2, Social Insurance Number Legislation That Relates to the Preparation of Information Slips

Addresses of tax centres

Filers served by a tax services office on the left side of the following list should communicate with the corresponding office on the right.

Bathurst, Nova Scotia, Kingston, Moncton, Newfoundland and Labrador, Peterborough, Saint John, St. Catharines, and Sydney	St. John's Tax Centre 290 Empire Avenue St. John's NL  A1B 3Z1
Chicoutimi, Montérégie-Rive-Sud, Outaouais, Québec, Rimouski, and Trois-Rivières	Jonquière Tax Centre 2251 René-Lévesque Boulevard Jonquière QC  G7S 5J1
Laval, Montréal, Ottawa, Rouyn-Noranda, Sherbrooke, and Sudbury (Northeastern Ontario* only)	Shawinigan-Sud Tax Centre 4695 - 12th Avenue PO Box 3000 Station Main Shawinigan-Sud QC  G9N 7S6
Belleville, Charlottetown, Hamilton, and Kitchener/Waterloo	Summerside Tax Centre 275 Pope Road Summerside PE  C1N 6A2
Toronto Centre, Toronto East, Toronto North, Toronto West, and Sudbury (Sudbury/Nickel Belt** only)	Sudbury Tax Centre 1050 Notre-Dame Avenue Sudbury ON  P3A 5C1
Calgary, Edmonton, Lethbridge, London, Red Deer, Saskatoon, Thunder Bay, Windsor, and Winnipeg	Winnipeg Tax Centre 66 Stapon Road Winnipeg MB  R3C 3M2
Burnaby-Fraser, Northern B.C. and Yukon, Regina, Southern Interior B.C., Vancouver, and Vancouver Island	Surrey Tax Centre 9755 King George Boulevard Surrey BC  V3T 5E1
* Northeastern Ontario includes all areas outside Sudbury/Nickel Belt that are served by the Sudbury Tax Services Office. ** The Sudbury/Nickel Belt area includes all postal codes beginning with P3A, P3B, P3C, P3E, P3G, P3L, P3N, P3P, and P3Y, as well as postal codes beginning with P0M and ending with 1A0, 1B0, 1C0, 1E0, 1H0, 1J0, 1K0, 1L0, 1M0, 1N0, 1P0, 1R0, 1S0, 1T0, 1V0, 1W0, 1Y0, 2C0, 2E0, 2M0, 2R0, 2S0, 2X0, 2Y0, 3A0, 3B0, 3C0, 3E0, and 3H0

For more information

What if you need help?

If you need help after reading this publication, visit our Canada Revenue Agency page or call 1-800-959-5525.

Forms and publications

To get our forms or publications, go to Forms and publications or call 1-800-959-2221.

Electronic mailing lists

We can notify you immediately about new information on electronic filing for businesses and more. To subscribe, free of charge, go to Electronic mailing lists.

Online services built for businesses

Going online makes good business sense. Instantly access account information whenever you need it. Plus, you can easily use our online services to manage your accounts. With CRA’s online services for businesses, you can:

• authorize a representative for online access to your business accounts;
• file and amend a return without a Web access code;
• view the status of filed returns; and
• view address.

Register now. To access our online services, for:

• business owners, go to My Business Account; or
• representatives (including employees), go to Represent a Client.

For technical help while using our online services for:

• business accounts, call 1-877-322-7849;
• teletypewriter users, call 1-888-768-0951; or
• calls outside of Canada and the United States, call collect 709-772-8371.

If you have a general or account-specific business enquiry, call 1-800-959-5525.

Our service complaint process

Step 1 – Talk to us

If you are not satisfied with the service you have received from us, you can make a formal complaint. Before you do this, we recommend that you try to resolve the matter with the CRA employee you have been dealing with or call the phone number you have been given

If you are not pleased with the way your concerns are addressed, you can ask to discuss the matter with the employee’s supervisor.

Step 2 – Contact CRA - Service Complaints

The CRA – Service Complaints program is available to individual and business taxpayers, as well as benefit recipients. This program gives you another level of review, if you are not pleased with the results from the first step of our complaint process. Generally, service-related complaints refer to the quality and timeliness of work that we have performed.

To bring your complaint to the attention of CRA – Service Complaints, complete Form RC193, Service-Related Complaint, which you can get by going to CRA – Service Complaints or by calling 1-800-959-2221.

Step 3 – Contact the office of the Taxpayers' Ombudsman

If, after following steps 1 and 2, you are still not satisfied with our service, you can file a complaint with the Taxpayers' Ombudsman.

Your opinion counts

If you have any comments or suggestions that could help us improve our publications, we would like to hear from you. Please send your comments to:

Taxpayer Services Directorate
Canada Revenue Agency
750 Heron Road
Ottawa ON  K1A 0L5