T5 Summary
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T5 Summary
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Filling out the T5 Summary
You have to complete a T5 Summary if you prepare one or more T5 slips. The T5 Summary records the total of the amounts you reported on all the related T5 slips. If you file multiple slips for a business account, only one summary is required for the entire account.
Do not send a summary without T5 slips or a summary without amounts to report.
Detailed instructions
- Information return for the year ended December 31
Enter the four digits of the calendar year to which the information return relates.
- Program account number
Enter the 15 characters of your program account number in this area.
The program account number consists of three parts:
- the nine-digit business number (BN) identifies the business
- the two-letter program identifier identifies the type of program account, in this case, "RZ"
- the four-digit reference number identifies each account in a program that a business may have
Please note, in order to create or maintain account numbers, you must be authorized to do so.
Enter the last two digits of the calendar year for which you are filing the summary.
- Additional T5 Summary
Use this box if you are preparing more than one T5 information return and the returns are:
- for the same filer with the same account number
- for the same year
Enter a “✔” in this box on the T5 Summary for the second return and on each following T5 Summary as described above.
- Name and address of filer or nominee (four lines)
Enter the name of the filer or nominee, and the full address of the branch or office filing the T5 Summary. Use the two letter code for the province or territory. For more information, see Provincial and territorial codes.
- Have you filed a T5 information return before?
If you have sent us a T5 information return in a previous year, enter a “✔” in the "Yes" box.
If this is the first year you are sending us a T5 information return, enter a “✔” in the "No" box.
- Language
Enter a “✔” in the appropriate box. Any future correspondence and information we send you will be in the language you choose.
- Line 10 – Actual amount of dividends other than eligible dividends
Enter the total from box 10 on all T5 slips.
- Line 11 – Taxable amount of dividends other than eligible dividends
Enter the total from box 11 on all T5 slips.
- Line 12 – Dividend tax credit for dividends other than eligible dividends
Enter the total from box 12 on all T5 slips.
- Line 13 – Interest from Canadian sources
Enter the total from box 13 on all T5 slips.
- Line 14 – Other income from Canadian sources
Enter the total from box 14 on all T5 slips.
- Line 15 – Foreign income
Enter the total from box 15 on all T5 slips. You have to report this amount in Canadian currency. If you cannot report the amount in Canadian currency, see the instructions for box 27 – in Completing the T5 Slip.
- Line 16 – Foreign tax paid
Enter the total from box 16 on all T5 slips. You have to report this amount in Canadian currency. If you cannot report the amount in Canadian currency, see the instructions for box 27 – in Completing the T5 Slip.
- Line 17 – Royalties from Canadian sources
Enter the total from box 17 on all T5 slips.
- Line 18 – Capital gains dividends
Enter the total from box 18 on all T5 slips.
- Line 19 – Accrued income: Annuities
Enter the total from box 19 on all T5 slips.
- Line 24 – Actual amount of eligible dividends
Enter the total from box 24 on all T5 slips.
- Line 25 – Taxable amount of eligible dividends
Enter the total from box 25 on all T5 slips.
- Line 26 – Dividend tax credit for eligible dividends
Enter the total from box 26 on all T5 slips.
- Line 31 – Total number of T5 slips filed
Enter the total number of T5 slips you are filing with the T5 Summary. Do not include in this total any slips you marked as being void or that you left blank.
- Unclaimed amounts later paid out
We require special reporting when you have been holding an unclaimed amount and you finally identified the rightful owner and paid out the amount. A separate information return is required to report these amounts. For information on how to complete the T5 Summary and T5 slips to report unclaimed amounts you later paid out, see Unclaimed amounts: Dividends or interest.
- Line 32 – Unclaimed amounts: Dividends and interest
Enter the total of the amounts you identified as unclaimed dividends or unclaimed interest later paid out. These amounts are included in box 10, 13, or 24 of the T5 slips that you identified as "UNCLAIMED DIVIDEND ACCOUNT" or "UNCLAIMED INTEREST ACCOUNT."
- Line 33 – Tax deducted from unclaimed amounts
Enter the total amount of tax deducted shown on the T5 slips you identified as "UNCLAIMED DIVIDEND ACCOUNT" or "UNCLAIMED INTEREST ACCOUNT." The amount of tax deducted is shown on the T5 slip, directly below the recipient's postal code.
- Lines 41 and 42 – Contact person
Enter the name and telephone number of a person who can answer any questions we may have about this T5 information return.
- Certification
A person with signing authority must sign and date the information return in this area of the T5 Summary.
Filing the T5 Summary
If you file 1 to 50 T5 slips, we encourage you to file over the Internet using Web Forms or Internet file transfer. However, you can file up to 50 T5 slips on paper.
If you file more than 50 T5 slips for a calendar year, you must file the T5 information return over the Internet. For more information, see Filing methods.
Send the completed T5 Summary, along with the related T5 slips to:
T5 Program
Jonquière Tax Centre
P.O. box 1300 LCD Jonquière
Jonquière QC G7S OL5
Courier address (delivery only):
Jonquière TC
T5 Program
2251 René-Lévesque Boulevard
Jonquière QC G7S 5J2
You must send these by the last day of February following the calendar year to which the T5 information return applies.
Note
When a business or activity ends, you have to send the appropriate copies of the T5 slips to the recipients and us no later than 30 days after the date the business or activity ended.
You may want to keep a working copy of the T5 Summary for your records.
Forms and publications
Page details
- Date modified:
- 2023-02-22