T5/RL-3

• Approximate mailing date: Late February
• Approximate online availability: Late February
• Issued to Canadian residents to report income of $50 or more from stocks, bonds, mutual funds or interest on credit balances during the calendar year. Relevé 3 slip corresponding to T5 slip is issued to the Quebec residents.

Summary of investment income and expenses

• Approximate mailing date: Late February
• Approximate online availability: Late February
• Summarizes income received as well as charges to your account for dividends owed, interest paid on debit balances and accrued interest paid on the purchase of bonds. The amount in the “Paid to You” column supports the figures reported on the T5. The amount in the “Paid by You” column may qualify as an investment expense on your tax return.

Summary of security dispositions

• Approximate mailing date: Late February
• Approximate online availability: Late February
• Summarizes the proceeds of any sale or maturity that took place through your account during the year. Each line on the Summary corresponds to an actual T5008 slip filed with CRA. This report, together with your trade confirmations or month-end statements, will assist you in calculating your capital gains/losses. For Quebec residents, an additional T5008/RL-18 combo slip will be included as part of the T5 tax package.

Foreign securities report

• Approximate mailing date: Late February
• Approximate online availability: Late February
• Lists any foreign assets to support your T1135 filing requirements with CRA. It has been formatted to provide the information required in Form T1135 Section 7 “Property held in an account with a Canadian registered securities dealer or a Canadian Trust company.” All amounts are reported in Canadian dollars.
• This report is issued only to residents of Canada. If there is a residency change during the year, the report will include information only for the period when you were a resident of Canada.

T5/RL-3 (additional investment income)

• Approximate mailing date: Late February
• Approximate online availability: Late February
• Issued to report income allocations from split-share corporations. A Relevé 3 slip corresponding to T5 slip is issued to the Quebec residents.

T3/RL-16 (trust and mutual fund income)

• Approximate mailing date: Throughout March
• Approximate online availability: Throughout March
• Issued to report income on investments held in Canadian-based Real Estate Investment Trusts (REITS), income trusts, ETFs, capital trusts and mutual funds. A Relevé 16 slip corresponding to the T3 slip is issued to Quebec residents.

T3/RL-16 and T5/RL-3 (mutual funds issued by fund companies other than RBC)

• Approximate mailing date: Not applicable
• Approximate online availability: Not available
• Directly issued and mailed by respective mutual fund management companies.