Other RBC Tax Slip Mailing Dates

Mailing dates for other RBC tax packages / tax slips (limited partnerships, RESPs, US tax reporting, etc.)

Other Registered

T4A/RL-1/NR4 (RESP withdrawals)

Approximate mailing date: Late February
Approximate online availability: Late February
Issued to report receipt of Educational Assistance Payments by the beneficiaries of a Registered Education Savings Plan (RESP) during 2023 calendar year and/or Accumulated Income Payments to the subscriber during 2023 calendar year. Relevé 1 slips for Quebec residents/NR4 slips for non-residents are issued.

Non-Registered

NR4

Approximate mailing date: Late February
Approximate online availability: Late February
Issued to non-residents of Canada who received Canadian investment income. Both the gross amount of the income received and any Canadian non-resident taxes withheld are reported.

T5013/RL-15 (limited partnership income)

Approximate mailing date: Throughout March
Approximate online availability: Throughout March
Issued to report the allocation of limited partnership’s income among the Canadian resident partners. A Relevé 15 slip corresponding to T5013 slip is issued to Quebec residents. SK-METC (The Saskatchewan Mineral Exploration Tax Credit) slip is issued to Saskatchewan taxpayers who invest in eligible flow-through shares issued by mining or exploration companies.

U.S. reporting

1042-S (non-U.S. beneficial owners of flow-through entities)

Approximate mailing date: Late March
Approximate online availability: Not available
Issued to non-U.S. persons that are beneficial owners of flow-through entities with reportable U.S.-source income. These slips are filed with the Internal Revenue Service (IRS).

1099 official package (for QI/U.S. persons)

Approximate mailing date: Late February
Approximate online availability: Not available
Issued to U.S. and suspected U.S. persons with income that is required to be filed with the Internal Revenue Service (IRS).
1099-DIV: Reportable dividends paid to U.S. persons subject to U.S. tax laws.
1099-INT: Reportable Interest paid to U.S. persons subject to U.S. tax laws.
1099-B: Reportable proceeds from sales or redemptions of securities, issued to U.S. residents.
1099-MISC “Miscellaneous Income”: Reportable income not included in any of the above forms (such as U.S. royalty income).
Effectively connected income from U.S. limited partnerships: Reportable distributions will be provided on the 1042-S slip, which will be mailed separately from the 1099 package.

1099 unofficial package (for QI/U.S. persons)

Approximate mailing date: Late February
Approximate online availability: Not available
Issued to U.S. and suspected U.S. persons who do not receive “official” 1099 packages.
Information in the “Unofficial” 1099 package is not filed with the IRS and these unofficial forms should not be attached to a tax return.
Effectively connected income from U.S. limited partnerships: Reportable distributions will be provided on the 1042-S slip, which is mailed separately from the 1099 package.