CRA T5 Summary at a glance
What it is: The T5 Summary is the Return of Investment Income, an information return filled out using the instructions in the Guide T4015, T5 Guide - Return of Investment Income.
Where to get it: To get forms and publications, go to canada.ca/cra-forms or call 1-800-959-5525.
A filled-in CRA T5 Summary example: a bank branch files its T5 Summary
How to fill out CRA T5 Summary, box by box
Year, program account number and additional T5 Summary
Enter the Year of the information return for the year ending December 31.
Enter your Program account number.
If this is an additional T5 Summary, enter "✓" in the additional T5 Summary box.
Name of filer or nominee, and address of branch or office
Enter the Name of filer or nominee, and the address of the branch or office filing this T5 Summary: Address, City, Prov. / Terr. and Postal Code.
Have you filed a T5 information return before?
Have you filed a T5 information return before? Yes or No.
Indicate your choice of language for correspondence
Indicate your choice of language for correspondence: English or Français.
T5 slip totals
In the T5 slip totals, do not include amounts for which a T5 slip has not been issued.
Enter in Line 10 the Actual amount of dividends other than eligible dividends.
Enter in Line 11 the Taxable amount of dividends other than eligible dividends.
Enter in Line 12 the Dividend tax credit for dividends other than eligible dividends.
Enter in Line 13 the Interest from Canadian sources.
Enter in Line 14 the Other income from Canadian sources.
Enter in Line 15 the Foreign income.
Enter in Line 16 the Foreign tax paid.
Enter in Line 17 the Royalties from Canadian sources.
Enter in Line 18 the Capital gains dividends.
Enter in Line 19 the Accrued income: Annuities.
Enter in Line 24 the Actual amount of eligible dividends.
Enter in Line 25 the Taxable amount of eligible dividends.
Enter in Line 26 the Dividend tax credit for eligible dividends.
Enter in Line 32 the Unclaimed amounts - Dividends and interest.
Enter in Line 33 the Tax deducted from unclaimed amounts.
Enter in Line 31 the Total number of T5 slips filed.
Contact person
Enter the Name (print) and the Telephone number of the Contact person.
Certification
Certification: the information given on this information return and related slips is correct and complete. Sign on the Signature of authorized person line, and enter the Position or office and the Date.
More rules for CRA T5 Summary
If you file more than 5 T5 slips for a calendar year, you must file the T5 information return over the Internet. You may choose one of the following electronic filing formats: 1) Internet file transfer (XML) 2) Web Forms.
For more information about filing electronically, go to canada.ca/filing-info-returns.
You can also file information returns online using "File a return" through your CRA Account at canada.ca/cra-sign-in -services, if you are the business owner, an authorized representative or an employee.
If you make certain payments to a non-resident of Canada, the amounts should be reported on an NR4 return. For more information, see T4061, NR4 - Non-Resident Tax Withholding, Remitting, and Reporting.
Common questions about CRA T5 Summary
Where do I file it?
Send this T5 Summary and the related T5 slips to: T5 Program Jonquière Tax Centre Post Office Box 1300, LCD Jonquière Jonquière QC G7S 0L5
When is this form not the right one?
If you file your T5 information return electronically, do not fill out this summary.
Sources
[1] T5 Summary (T5 SUM (25)), Return of Investment Income, Canada Revenue Agency (the Official source link on this page).