Return of Investment Income (T5)
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.
- 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
- Guide T4015, T5 Guide - Return of Investment Income
- Form T5, Statement of Investment Income (slip)
- Form T5SUM, Return of Investment Income
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