• T5 - Summary

The T5 Summary, Return of investment income, will automatically be completed based on the information entered on the T5 slips.

It is important to enter the filer identification number, which is a unique number that applies to information returns. It is composed of two alphabetic and seven numeric characters.

Do not enter the employer account number, the corporation account number or the business number.

The payer's identification on the T5 Slips will reflect that which is entered on the T5 Summary.

Due date
You have to file your T5 information return on or before the last day of February following the calendar year for which you are preparing it. If this date falls on a Saturday, Sunday, or statutory holiday, 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.

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 T5 slips. The recipient must have consented in writing or by email to receive the slips electronically.

Send the recipients' copies of the T5 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 T5 information return.

Useful links:

T5 Guide - Return of Investment Income
Guide to Filing the RL-3 Slip