Form detail
CRA Form T5
Statement of Investment Income
Country
Canada
Revision year
2024
Methods
paper, efile
Updated
2026-05-20
Statement of Investment Income
Annual T-slip for investment income paid to Canadian residents.
Who must file: Payers of dividends, interest, and certain other investment income to Canadian residents.
Practical overview
T5 reports dividends (with gross-up and dividend tax credit information), interest, and certain other investment income. Eligible and non-eligible dividend boxes drive the integration calculation at the recipient level. T5 slips are also due by the last day of February.
Practical steps
- Compute investment income and gross-up for each recipient.
- Issue T5 slips by last day of February.
- Submit T5 Summary and slips to CRA electronically.
- Coordinate with T3 slips for trust income if applicable.
Due-date notes
Last day of February following the calendar year.
Timing: 28 February
Penalty snapshot
Similar information-return penalties as T4.
Related forms
Related guides
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
- FormCRA T1
Primary sources
- CRA: T5 Statement of Investment IncomeVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.