{"id":6268,"date":"2023-06-21T06:06:28","date_gmt":"2021-11-30T16:25:51","guid":{"rendered":"https:\/\/www.rbcwealthmanagement.com\/en-ca\/?page_id=6268"},"modified":"2025-11-21T13:24:06","modified_gmt":"2025-11-21T18:24:06","slug":"tax-reporting-guide","status":"publish","type":"page","link":"https:\/\/www.rbcwealthmanagement.com\/en-ca\/dominion-securities\/tax-reporting-guide","title":{"rendered":"Tax reporting guide"},"content":{"rendered":"\n<div class=\"wp-block-rbcwm-hero-block rbc-hero-wm  rbc-hero-overlap rbc-hero-overlap-mobile rbc-hero-51ipjx8d4 hide-mobile-energy-lines\"><style>\n\t\t.rbc-hero-51ipjx8d4.is-style-rbc-hero-gradient::before {\n\t\t\tbackground: linear-gradient(90deg, #023169 20%, rgba(94, 120, 131, 0) 60%);\n\t\t}\n\n\t\t.rbc-hero-51ipjx8d4.is-style-rbc-hero-gradient.rbc-hero-has-image-bleed::before {\n\t\t\tbackground: linear-gradient(90deg, #023169 20%, rgba(94, 120, 131, 0) 60%);\n\t\t}\n\n\t\t.rbc-hero-51ipjx8d4.is-style-rbc-hero-gradient.rbc-hero-has-image-bottom::before {\n\t\t\tbackground: linear-gradient(180deg, #023169 20%, rgba(94, 120, 131, 0) 60%);\n\t\t}\n\n\t\t.rbc-hero-51ipjx8d4 .rbc-hero-energy-lines.rbc-hero-energy-lines-left {\n\t\t\ttransform: scaleX(-1);\n\t\t}\n\n\t\t@media (max-width: 991px) {\n\t\t\t.rbc-hero-51ipjx8d4.is-style-rbc-hero-gradient::before,\n\t\t\t.rbc-hero-51ipjx8d4.is-style-rbc-hero-gradient.rbc-hero-has-image-bottom::before,\n\t\t\t.rbc-hero-51ipjx8d4.is-style-rbc-hero-gradient.rbc-hero-has-image-bleed::before {\n\t\t\t\tbackground: none;\n\t\t\t}\n\n\t\t\t.rbc-hero-51ipjx8d4.rbc-hero-has-image-full.hide-mobile-energy-lines .rbc-hero-energy-lines {\n\t\t\t\tdisplay: none;\n\t\t\t}\n\n\t\t\t.wp-block-rbcwm-hero-block.rbc-hero-51ipjx8d4.is-style-rbc-hero-gradient .rbc-hero-img-wrap::after {\n\t\t\t\tbackground: linear-gradient( 0deg, #023169 0%, rgba(94, 120, 131, 0) 25% );\n\t\t\t}\n\t\t\t\n\t\t\t.wp-block-rbcwm-hero-block.rbc-hero-51ipjx8d4.is-style-rbc-hero-gradient.rbc-hero-has-image-bottom .rbc-hero-img-wrap::before,\n            .wp-block-rbcwm-hero-block.rbc-hero-51ipjx8d4.is-style-rbc-hero-gradient.rbc-hero-has-image-bottom .container .rbc-hero-img-wrap::before {\n\t\t\t\tbackground: linear-gradient( 180deg, #023169 0%, rgba( 94, 120, 131, 0 ) 25% );\n\t\t\t}\n\t\t\t\n\t\t\t.wp-block-rbcwm-hero-block.rbc-hero-51ipjx8d4.is-style-rbc-hero-gradient .rbc-hero-card {\n\t\t\t\tbackground: #023169;\n\t\t\t}\n\t\t}\n\t<\/style><div class=\"container\"><div class=\"row no-gutters\"><div class=\"col-lg-12 rbc-hero-card-content\"><div class=\"rbc-card rbc-hero-card rbc-hero has-content\"><div class=\"rbc-card-wrap\"><div class=\"rbc-card-body\"><div class=\"rbc-hero-body-content\"><h1 class=\"rbc-hero-title\"><span>Your guide to 2025 tax reporting<\/span><\/h1><\/div><\/div><\/div><\/div><\/div><div class=\"rbc-hero-img-wrap col-lg-5 order-2 order-lg-1\"><\/div><\/div><\/div><\/div>\n\n\n\n<section class=\"wp-block-rbcwm-rbc-block rbc-block rbc-block-grey has-block-grey-background-color has-background\"><div class=\"container\"><div class=\"row \"><div class=\"col-lg-12\">\n<div class=\"wp-block-group mb-3 is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"row justify-content-between no-gutters blockId-18da1caa-1acb-46b5-aa93-94df63f2ddb3\">\n<div class=\"wp-block-rbcwm-column col-lg-8\">\n<p>This guide summarizes the important dates and required tax information to prepare your annual tax return. It also includes a handy list of potential tax slips you may receive from RBC Dominion Securities<sup>\u00ae<\/sup>&nbsp;(depending on your investment holdings and account activity).<\/p>\n\n\n\n<h3 class=\"wp-block-heading h4\">Important dates<\/h3>\n\n\n\n<p><strong>March 2, 2026<\/strong>&nbsp;\u2013 last day for 2025 RRSP contributions.<\/p>\n\n\n\n<p><strong>April 30, 2026<\/strong>&nbsp;\u2013 last day to file your 2025 tax return without penalty.<\/p>\n\n\n\n<p><strong>June 15, 2026<\/strong>&nbsp;\u2013 last day to file your 2025 tax return without penalty if you are self-employed.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Access your tax slips online<\/h3>\n\n\n\n<p>To help make tax time easier for you, your 2025 tax slips are available through RBC Wealth Management<sup>\u00ae<\/sup>&nbsp;Online, including mutual fund tax slips issued by RBC<sup>\u00ae<\/sup>&nbsp;(tax slips issued by other issuers outside of RBC will continue to be sent by regular mail). Simply&nbsp;<a href=\"https:\/\/www1.royalbank.com\/cgi-bin\/rbaccess\/rbunxcgi?F6=1&amp;F7=IB&amp;F21=IB&amp;F22=IB&amp;REQUEST=ClientSignin&amp;IDP=IVC&amp;LANGUAGE=ENGLISH&amp;SYSTEM=DSIC\">log in to RBC Wealth Management Online<\/a>&nbsp;to view your tax documents. For access to RBC Wealth Management Online, please contact your Investment Advisor.<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group mb-3 is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"row blockId-0b9ec6b9-45b5-4d07-a3cc-a0ee0def8985\">\n<div class=\"wp-block-rbcwm-column col-lg-6 mb-1\">\n<div class=\"wp-block-rbcwm-expandable-block rbc-expandable\">\n<div id=\"t5-tax-package-outstanding-tax-documents\" class=\"wp-block-rbcwm-expandable-block-title rbc-expandable-trigger rbc-expandable-arrow-wrap\"><button aria-expanded=\"false\" aria-controls=\"t5-tax-package-outstanding-tax-documents-content\" data-target=\"t5-tax-package-outstanding-tax-documents-content\" data-duration=\"400\" class=\"rbc-expandable-trigger-button\">\n<h4 class=\"wp-block-heading rbc-display body-size header-alt\" id=\"h-t5-tax-package-outstanding-tax-documents\">T5 tax package \u2013 Outstanding tax documents<\/h4>\n<div class=\"rbc-icon rbc-expandable-arrow rbc-expandable-arrow-right\"><i class=\"rbc-icon-img fal fa-angle-down\"><\/i><\/div><\/button><\/div>\n\n\n\n<div id=\"t5-tax-package-outstanding-tax-documents-content\" aria-labelledby=\"t5-tax-package-outstanding-tax-documents\" class=\"wp-block-rbcwm-expandable-block-content rbc-expandable-content rbc-expandable-content-inner-style content-0363d703-3dd4-4265-833c-95af3e48859d\"><div class=\"rbc-expandable-content-body\">\n<p class=\"mt-half\">We issue several tax slips and supporting documents to assist you in preparing your tax return. It is important to ensure that you have all of your slips before you file your tax return. Please review the two handy checklists within the cover letter of your T5 tax package: \u201cOutstanding tax documents you may receive from our firm\u201d and \u201cOutstanding tax documents you may receive from third parties.\u201d<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity my-1\" \/>\n\n\n\n<div class=\"wp-block-rbcwm-expandable-block rbc-expandable\">\n<div id=\"multiple-account-holders-estates\" class=\"wp-block-rbcwm-expandable-block-title rbc-expandable-trigger rbc-expandable-arrow-wrap\"><button aria-expanded=\"false\" aria-controls=\"multiple-account-holders-estates-content\" data-target=\"multiple-account-holders-estates-content\" data-duration=\"400\" class=\"rbc-expandable-trigger-button\">\n<h4 class=\"wp-block-heading rbc-display body-size header-alt\" id=\"h-multiple-account-holders-estates\">Multiple account holders\/Estates<\/h4>\n<div class=\"rbc-icon rbc-expandable-arrow rbc-expandable-arrow-right\"><i class=\"rbc-icon-img fal fa-angle-down\"><\/i><\/div><\/button><\/div>\n\n\n\n<div id=\"multiple-account-holders-estates-content\" aria-labelledby=\"multiple-account-holders-estates\" class=\"wp-block-rbcwm-expandable-block-content rbc-expandable-content rbc-expandable-content-inner-style content-c422627a-4582-424a-bf94-f3581f24b310\"><div class=\"rbc-expandable-content-body\">\n<p class=\"mt-half\"><strong>Joint accounts:<\/strong>&nbsp;Although tax slips for joint accounts are issued in the name of two (or more) individuals, Canada Revenue Agency (CRA) only requires one Social Insurance Number (SIN) be included on the tax slip. Therefore, only the primary account holder\u2019s SIN will be displayed on your tax slip.<\/p>\n\n\n\n<p><strong>Estate accounts:<\/strong>&nbsp;According to CRA, there is no requirement to produce a T5 slip to show income earned before and after the date of death. It is the responsibility of the beneficial owners or the estate\u2019s executor to report the appropriate share of income in the tax return of the deceased individual.<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity my-1\" \/>\n\n\n\n<div class=\"wp-block-rbcwm-expandable-block rbc-expandable\">\n<div id=\"residency-changes\" class=\"wp-block-rbcwm-expandable-block-title rbc-expandable-trigger rbc-expandable-arrow-wrap\"><button aria-expanded=\"false\" aria-controls=\"residency-changes-content\" data-target=\"residency-changes-content\" data-duration=\"400\" class=\"rbc-expandable-trigger-button\">\n<h4 class=\"wp-block-heading rbc-display body-size header-alt\" id=\"h-residency-changes\">Residency changes<\/h4>\n<div class=\"rbc-icon rbc-expandable-arrow rbc-expandable-arrow-right\"><i class=\"rbc-icon-img fal fa-angle-down\"><\/i><\/div><\/button><\/div>\n\n\n\n<div id=\"residency-changes-content\" aria-labelledby=\"residency-changes\" class=\"wp-block-rbcwm-expandable-block-content rbc-expandable-content rbc-expandable-content-inner-style content-f5b6eac8-5236-4ece-a682-2c09f1a53cc1\"><div class=\"rbc-expandable-content-body\">\n<p class=\"mt-half\">If you have moved to or from a different country within the tax year, it is up to you to claim back any tax withheld, as CRA does not refund the funds to RBC once they have been paid. In addition, CRA does not accept amendments to or cancellations of NR4s once they have been issued.<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity my-1\" \/>\n\n\n\n<div class=\"wp-block-rbcwm-expandable-block rbc-expandable\">\n<div id=\"non-resident-tax-on-canadian-income-trust-units-and-split-share-corporations\" class=\"wp-block-rbcwm-expandable-block-title rbc-expandable-trigger rbc-expandable-arrow-wrap\"><button aria-expanded=\"false\" aria-controls=\"non-resident-tax-on-canadian-income-trust-units-and-split-share-corporations-content\" data-target=\"non-resident-tax-on-canadian-income-trust-units-and-split-share-corporations-content\" data-duration=\"400\" class=\"rbc-expandable-trigger-button\">\n<h4 class=\"wp-block-heading rbc-display body-size header-alt\" id=\"h-non-resident-tax-on-canadian-income-trust-units-and-split-share-corporations\">Non-resident tax on Canadian income trust units and split-share corporations<\/h4>\n<div class=\"rbc-icon rbc-expandable-arrow rbc-expandable-arrow-right\"><i class=\"rbc-icon-img fal fa-angle-down\"><\/i><\/div><\/button><\/div>\n\n\n\n<div id=\"non-resident-tax-on-canadian-income-trust-units-and-split-share-corporations-content\" aria-labelledby=\"non-resident-tax-on-canadian-income-trust-units-and-split-share-corporations\" class=\"wp-block-rbcwm-expandable-block-content rbc-expandable-content rbc-expandable-content-inner-style content-c1552b0d-66de-4ef6-b113-0a35f646ebd4\"><div class=\"rbc-expandable-content-body\">\n<p class=\"mt-half\">The taxable breakdown for income trust units and split-share corporations is not available until after the calendar year is complete. Therefore, non-resident accounts are not charged non-resident tax when distributions are made during the year but, rather a one-time charge for the full year is generated once the taxable nature of the trust\u2019s distributions is determined. Any applicable charges will be processed in April 2026 and reflected in your statements.<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity my-1\" \/>\n\n\n\n<div class=\"wp-block-rbcwm-expandable-block rbc-expandable\">\n<div id=\"return-of-capital\" class=\"wp-block-rbcwm-expandable-block-title rbc-expandable-trigger rbc-expandable-arrow-wrap\"><button aria-expanded=\"false\" aria-controls=\"return-of-capital-content\" data-target=\"return-of-capital-content\" data-duration=\"400\" class=\"rbc-expandable-trigger-button\">\n<h4 class=\"wp-block-heading rbc-display body-size header-alt\" id=\"h-return-of-capital\">Return of capital<\/h4>\n<div class=\"rbc-icon rbc-expandable-arrow rbc-expandable-arrow-right\"><i class=\"rbc-icon-img fal fa-angle-down\"><\/i><\/div><\/button><\/div>\n\n\n\n<div id=\"return-of-capital-content\" aria-labelledby=\"return-of-capital\" class=\"wp-block-rbcwm-expandable-block-content rbc-expandable-content rbc-expandable-content-inner-style content-3e273777-437d-4278-a49f-508de2b84ac7\"><div class=\"rbc-expandable-content-body\">\n<p class=\"mt-half\">Return of capital adjustments will be processed in your accounts for income trusts, limited partnership units and split-share corporations in April 2026, and will be reflected in your statements.<\/p>\n\n\n\n<p>Note: Return of capital adjustments need to be factored into determining your adjusted cost base and calculating any gains\/losses.<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity my-1\" \/>\n\n\n\n<div class=\"wp-block-rbcwm-expandable-block rbc-expandable\">\n<div id=\"foreign-spin-offs\" class=\"wp-block-rbcwm-expandable-block-title rbc-expandable-trigger rbc-expandable-arrow-wrap\"><button aria-expanded=\"false\" aria-controls=\"foreign-spin-offs-content\" data-target=\"foreign-spin-offs-content\" data-duration=\"400\" class=\"rbc-expandable-trigger-button\">\n<h4 class=\"wp-block-heading rbc-display body-size header-alt\" id=\"h-foreign-spin-offs\">Foreign spin-offs<\/h4>\n<div class=\"rbc-icon rbc-expandable-arrow rbc-expandable-arrow-right\"><i class=\"rbc-icon-img fal fa-angle-down\"><\/i><\/div><\/button><\/div>\n\n\n\n<div id=\"foreign-spin-offs-content\" aria-labelledby=\"foreign-spin-offs\" class=\"wp-block-rbcwm-expandable-block-content rbc-expandable-content rbc-expandable-content-inner-style content-48459a25-b5cb-402d-94ac-f8e2902ae3ce\"><div class=\"rbc-expandable-content-body\">\n<p class=\"mt-half\">For Canadian tax purposes, the fair market value of foreign spin-off shares received by a Canadian resident in a non-registered account is considered to be a taxable foreign dividend and must be reported to CRA on your tax return.<\/p>\n\n\n\n<p>Legislation allows you to use an alternative tax treatment for eligible foreign spin-offs if certain criteria and time limits are met and an election is filed with your tax return. Dominion Securities is still required to report the full fair market value of the spin-off on the T5 slip.<\/p>\n\n\n\n<p>The book value shown on your statement for a foreign spin-off share will be the taxable foreign dividend amount. The book value of the parent company shares will remain unchanged.<\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-rbcwm-column col-lg-6 mb-1\">\n<hr class=\"wp-block-separator has-alpha-channel-opacity my-1\" \/>\n\n\n\n<div class=\"wp-block-rbcwm-expandable-block rbc-expandable\">\n<div id=\"dates-for-t3-rl-16-and-t5013-rl-15-tax-packages\" class=\"wp-block-rbcwm-expandable-block-title rbc-expandable-trigger rbc-expandable-arrow-wrap\"><button aria-expanded=\"false\" aria-controls=\"dates-for-t3-rl-16-and-t5013-rl-15-tax-packages-content\" data-target=\"dates-for-t3-rl-16-and-t5013-rl-15-tax-packages-content\" data-duration=\"400\" class=\"rbc-expandable-trigger-button\">\n<h4 class=\"wp-block-heading rbc-display body-size header-alt\" id=\"h-dates-for-t3-rl-16-and-t5013-rl-15-tax-packages\">Dates for T3\/RL-16 and T5013\/RL-15 tax packages<\/h4>\n<div class=\"rbc-icon rbc-expandable-arrow rbc-expandable-arrow-right\"><i class=\"rbc-icon-img fal fa-angle-down\"><\/i><\/div><\/button><\/div>\n\n\n\n<div id=\"dates-for-t3-rl-16-and-t5013-rl-15-tax-packages-content\" aria-labelledby=\"dates-for-t3-rl-16-and-t5013-rl-15-tax-packages\" class=\"wp-block-rbcwm-expandable-block-content rbc-expandable-content rbc-expandable-content-inner-style content-e3268489-cd88-460c-8a8e-ed782e562bb9\"><div class=\"rbc-expandable-content-body\">\n<p class=\"mt-half\">Delivery of T3\/RL-16 and T5013\/RL-15 packages depends on when information is provided to us by external issuers. The CRA reporting deadlines for issuers to provide their tax information to financial intermediaries (such as Dominion Securities) for tax receipt preparation is March 31. Some external issuers, such as mutual fund companies, mail tax slips directly to you.<\/p>\n\n\n\n<p>Note: You may receive tax packages in April due to late disclosures and amendments by some income trusts and limited partnership units. Please do not file your tax return before receiving all required slips.<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity my-1\" \/>\n\n\n\n<div class=\"wp-block-rbcwm-expandable-block rbc-expandable\">\n<div id=\"registered-retirement-savings-plan-rrsp-contribution-receipts\" class=\"wp-block-rbcwm-expandable-block-title rbc-expandable-trigger rbc-expandable-arrow-wrap\"><button aria-expanded=\"false\" aria-controls=\"registered-retirement-savings-plan-rrsp-contribution-receipts-content\" data-target=\"registered-retirement-savings-plan-rrsp-contribution-receipts-content\" data-duration=\"400\" class=\"rbc-expandable-trigger-button\">\n<h4 class=\"wp-block-heading rbc-display body-size header-alt\" id=\"h-registered-retirement-savings-plan-rrsp-contribution-receipts\">Registered Retirement Savings Plan (RRSP) contribution receipts<\/h4>\n<div class=\"rbc-icon rbc-expandable-arrow rbc-expandable-arrow-right\"><i class=\"rbc-icon-img fal fa-angle-down\"><\/i><\/div><\/button><\/div>\n\n\n\n<div id=\"registered-retirement-savings-plan-rrsp-contribution-receipts-content\" aria-labelledby=\"registered-retirement-savings-plan-rrsp-contribution-receipts\" class=\"wp-block-rbcwm-expandable-block-content rbc-expandable-content rbc-expandable-content-inner-style content-aa853ff4-ca4a-40de-b32f-7f0769c973fb\"><div class=\"rbc-expandable-content-body\">\n<p class=\"mt-half\">RRSP contribution receipts are delivered online or by mail throughout the tax season to capture all contributions made between March 4, 2025 and March 2, 2026.<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity my-1\" \/>\n\n\n\n<div class=\"wp-block-rbcwm-expandable-block rbc-expandable\">\n<div id=\"tax-free-savings-account-tfsa\" class=\"wp-block-rbcwm-expandable-block-title rbc-expandable-trigger rbc-expandable-arrow-wrap\"><button aria-expanded=\"false\" aria-controls=\"tax-free-savings-account-tfsa-content\" data-target=\"tax-free-savings-account-tfsa-content\" data-duration=\"400\" class=\"rbc-expandable-trigger-button\">\n<h4 class=\"wp-block-heading rbc-display body-size header-alt\" id=\"h-tax-free-savings-account-tfsa\">Tax-Free Savings Account (TFSA)<\/h4>\n<div class=\"rbc-icon rbc-expandable-arrow rbc-expandable-arrow-right\"><i class=\"rbc-icon-img fal fa-angle-down\"><\/i><\/div><\/button><\/div>\n\n\n\n<div id=\"tax-free-savings-account-tfsa-content\" aria-labelledby=\"tax-free-savings-account-tfsa\" class=\"wp-block-rbcwm-expandable-block-content rbc-expandable-content rbc-expandable-content-inner-style content-3d18d3b4-6c87-4e3d-9894-2640f28035eb\"><div class=\"rbc-expandable-content-body\">\n<p class=\"mt-half\">In any calendar year, your total TFSA contributions cannot exceed your contribution room. If you withdrew funds from your TFSA in 2025, that amount will be added to your contribution room for 2026.<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity my-1\" \/>\n\n\n\n<div class=\"wp-block-rbcwm-expandable-block rbc-expandable\">\n<div id=\"non-qualified-investments-in-a-registered-plan\" class=\"wp-block-rbcwm-expandable-block-title rbc-expandable-trigger rbc-expandable-arrow-wrap\"><button aria-expanded=\"false\" aria-controls=\"non-qualified-investments-in-a-registered-plan-content\" data-target=\"non-qualified-investments-in-a-registered-plan-content\" data-duration=\"400\" class=\"rbc-expandable-trigger-button\">\n<h4 class=\"wp-block-heading rbc-display body-size header-alt\" id=\"h-non-qualified-investments-in-a-registered-plan\">Non-Qualified Investments in a registered plan<\/h4>\n<div class=\"rbc-icon rbc-expandable-arrow rbc-expandable-arrow-right\"><i class=\"rbc-icon-img fal fa-angle-down\"><\/i><\/div><\/button><\/div>\n\n\n\n<div id=\"non-qualified-investments-in-a-registered-plan-content\" aria-labelledby=\"non-qualified-investments-in-a-registered-plan\" class=\"wp-block-rbcwm-expandable-block-content rbc-expandable-content rbc-expandable-content-inner-style content-5700daaa-7552-48fe-802e-a06454003cdf\"><div class=\"rbc-expandable-content-body\">\n<p class=\"mt-half\">There are significant punitive tax liabilities for holding a Non-Qualified Investment (NQI) in your registered plan. If this applies to you, a letter detailing any NQI assets and the corresponding values will be mailed to you in February 2026 to help you file with CRA. Depending on your situation, you may wish to consider taking action on any NQIs in your registered plan to minimize potential tax penalties. Please consult with a qualified tax advisor prior to taking action.<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity my-1\" \/>\n\n\n\n<div class=\"wp-block-rbcwm-expandable-block rbc-expandable\">\n<div id=\"first-home-savings-account-fhsa\" class=\"wp-block-rbcwm-expandable-block-title rbc-expandable-trigger rbc-expandable-arrow-wrap\"><button aria-expanded=\"false\" aria-controls=\"first-home-savings-account-fhsa-content\" data-target=\"first-home-savings-account-fhsa-content\" data-duration=\"400\" class=\"rbc-expandable-trigger-button\">\n<h4 class=\"wp-block-heading rbc-display body-size header-alt\" id=\"h-first-home-savings-account-fhsa\">First Home Savings Account (FHSA)<\/h4>\n<div class=\"rbc-icon rbc-expandable-arrow rbc-expandable-arrow-right\"><i class=\"rbc-icon-img fal fa-angle-down\"><\/i><\/div><\/button><\/div>\n\n\n\n<div id=\"first-home-savings-account-fhsa-content\" aria-labelledby=\"first-home-savings-account-fhsa\" class=\"wp-block-rbcwm-expandable-block-content rbc-expandable-content rbc-expandable-content-inner-style content-5700daaa-7552-48fe-802e-a06454003cdf\"><div class=\"rbc-expandable-content-body\">\n<p class=\"mt-half\">A T4FHSA \/ RL-32 tax slip will be issued based on various transactions \u2013 qualifying or taxable withdrawals, beneficiary distributions received, amounts deemed received on cessation, transfer activities, designated withdrawals, contributions. There is a lifetime limit contribution limit of $40,000, with an annual contribution limit of $8,000.<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity my-1\" \/>\n\n\n\n<div class=\"wp-block-rbcwm-expandable-block rbc-expandable\">\n<div id=\"foreign-currency-tax-slips\" class=\"wp-block-rbcwm-expandable-block-title rbc-expandable-trigger rbc-expandable-arrow-wrap\"><button aria-expanded=\"false\" aria-controls=\"foreign-currency-tax-slips-content\" data-target=\"foreign-currency-tax-slips-content\" data-duration=\"400\" class=\"rbc-expandable-trigger-button\">\n<h4 class=\"wp-block-heading rbc-display body-size header-alt\" id=\"h-foreign-currency-tax-slips\">Foreign currency tax slips<\/h4>\n<div class=\"rbc-icon rbc-expandable-arrow rbc-expandable-arrow-right\"><i class=\"rbc-icon-img fal fa-angle-down\"><\/i><\/div><\/button><\/div>\n\n\n\n<div id=\"foreign-currency-tax-slips-content\" aria-labelledby=\"foreign-currency-tax-slips\" class=\"wp-block-rbcwm-expandable-block-content rbc-expandable-content rbc-expandable-content-inner-style content-5700daaa-7552-48fe-802e-a06454003cdf\"><div class=\"rbc-expandable-content-body\">\n<p class=\"mt-half\">If you receive a tax slip in a foreign currency, you will need to convert the amounts to Canadian dollars. The attached table shows the average annual exchange rates for various currencies that can be used for your reference.<\/p>\n\n\n\n<h5 class=\"wp-block-heading h6\">Average exchange rates (per Bank of Canada)<\/h5>\n\n\n\n<figure class=\"wp-block-rbcwm-table table-responsive mb-2\"><table class=\"table-transparent table table-compact table-border-horizontal\"><thead><tr><th><\/th><th>2021<\/th><th>2022<\/th><th>2023<\/th><th>2024<\/th><th>2025<\/th><\/tr><\/thead><tbody><tr><td><strong>U.S. Dollar<\/strong><\/td><td>1.2535<\/td><td>1.3013<\/td><td>1.3497<\/td><td>1.3698<\/td><td>1.3978<\/td><\/tr><tr><td><strong>British Pound<\/strong><\/td><td>1.7246<\/td><td>1.6076<\/td><td>1.6784<\/td><td>1.7504<\/td><td>1.8420<\/td><\/tr><tr><td><strong>Japanese Yen<\/strong><\/td><td>0.0114<\/td><td>0.0099<\/td><td>0.00963<\/td><td>0.00905<\/td><td>0.009350<\/td><\/tr><tr><td><strong>Swiss Franc<\/strong><\/td><td>1.3713<\/td><td>1.3629<\/td><td>1.5024<\/td><td>1.5558<\/td><td>1.6846<\/td><\/tr><tr><td><strong>Australian Dollar<\/strong><\/td><td>0.9420<\/td><td>0.9034<\/td><td>0.8967<\/td><td>0.9035<\/td><td>0.9009<\/td><\/tr><tr><td><strong>Hong Kong Dollar<\/strong><\/td><td>0.1613<\/td><td>0.1662<\/td><td>0.1724<\/td><td>0.1755<\/td><td>0.1793<\/td><\/tr><tr><td><strong>Euro<\/strong><\/td><td>1.4828<\/td><td>1.3696<\/td><td>1.4597<\/td><td>1.4818<\/td><td>1.5782<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>All amounts are expressed in the number of Canadian dollars it would cost on average for the year to purchase one unit of the foreign currency.<\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading mb-2\" id=\"h-mailing-dates\">Mailing dates<\/h3>\n\n\n\n<div class=\"wp-block-group mb-3 is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"row blockId-0b9ec6b9-45b5-4d07-a3cc-a0ee0def8985\">\n<div class=\"wp-block-rbcwm-column col-lg-12 mb-1\">\n<div class=\"wp-block-rbcwm-expandable-block rbc-expandable\">\n<div id=\"registered\" class=\"wp-block-rbcwm-expandable-block-title rbc-expandable-trigger rbc-expandable-arrow-wrap\"><button aria-expanded=\"false\" aria-controls=\"registered-content\" data-target=\"registered-content\" data-duration=\"400\" class=\"rbc-expandable-trigger-button\">\n<h4 class=\"wp-block-heading rbc-display body-size header-alt\" id=\"h-registered\">Registered<\/h4>\n<div class=\"rbc-icon rbc-expandable-arrow rbc-expandable-arrow-right\"><i class=\"rbc-icon-img fal fa-angle-down\"><\/i><\/div><\/button><\/div>\n\n\n\n<div id=\"registered-content\" aria-labelledby=\"registered\" class=\"wp-block-rbcwm-expandable-block-content rbc-expandable-content rbc-expandable-content-inner-style content-f8cd252a-e357-484b-859e-76051cfc687e\"><div class=\"rbc-expandable-content-body\">\n<div class=\"wp-block-group my-1 is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-rbcwm-columns container\"><div class=\"row blockId-2f8cdf08-f16f-4890-b96c-61d7879240f6\">\n<div class=\"wp-block-rbcwm-column col-lg-5\">\n<h4 class=\"wp-block-heading h5\" id=\"h-rrsp-contribution-receipt\">RRSP contribution receipt<\/h4>\n<\/div>\n\n\n\n<div class=\"wp-block-rbcwm-column col-lg-7\">\n<p><strong>Approximate mailing date:<\/strong>&nbsp;Mid-January, late January and daily thereafter<\/p>\n\n\n\n<p><strong>Approximate online availability:<\/strong>&nbsp;Mid-January, late January and daily thereafter<\/p>\n\n\n\n<p>Issued to report the value of cash or securities (in-kind contributions) contributed to Registered Retirement Savings Plan (RRSP) accounts.<\/p>\n\n\n\n<p>For last 10 months of 2025, the receipts will be issued in mid-January.<\/p>\n\n\n\n<p>For first 60 days of 2026, the receipts will be issued in late January and daily thereafter.<\/p>\n<\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity my-1\" \/>\n\n\n\n<div class=\"wp-block-group my-1 is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-rbcwm-columns container\"><div class=\"row blockId-2f8cdf08-f16f-4890-b96c-61d7879240f6\">\n<div class=\"wp-block-rbcwm-column col-lg-5\">\n<h4 class=\"wp-block-heading h5\" id=\"h-rrif-lif-lrif-rlif-prif-evaluation-letter\">RRIF\/LIF\/LRIF\/RLIF\/PRIF evaluation letter<\/h4>\n<\/div>\n\n\n\n<div class=\"wp-block-rbcwm-column col-lg-7\">\n<p><strong>Approximate mailing date:<\/strong>&nbsp;Late January<\/p>\n\n\n\n<p><strong>Approximate online availability:<\/strong>&nbsp;RRIF\/LIF Details page always available online with current information<\/p>\n\n\n\n<p>Details (i) the value of your assets at December 31, 2025; (ii) the minimum amount that must be withdrawn; (iii) the maximum amount that can be withdrawn if you have a Life Income Fund (LIF), Locked-in Retirement Income Fund (LRIF), Registered Retirement Income Fund (RRIF), Prescribed Retirement Income Fund (PRIF) and\/or a Restricted Life Income Fund (RLIF); and (iv) your desired payment amounts and frequency.<\/p>\n<\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity my-1\" \/>\n\n\n\n<div class=\"wp-block-group my-1 is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-rbcwm-columns container\"><div class=\"row blockId-2f8cdf08-f16f-4890-b96c-61d7879240f6\">\n<div class=\"wp-block-rbcwm-column col-lg-5\">\n<h4 class=\"wp-block-heading h5\" id=\"h-t4rsp-rl-2-nr4-rrsp-withdrawals\">T4RSP\/RL-2\/NR4<br>(RRSP withdrawals)<\/h4>\n<\/div>\n\n\n\n<div class=\"wp-block-rbcwm-column col-lg-7\">\n<p><strong>Approximate mailing date:<\/strong>&nbsp;Late February<\/p>\n\n\n\n<p><strong>Approximate online availability:<\/strong>&nbsp;Late February<\/p>\n\n\n\n<p>Issued to report withdrawals from RRSP accounts. All payments from RRSP accounts must be included in your income. Relev\u00e9 2 slips for Quebec residents\/NR4 slips for non-residents are issued.<\/p>\n<\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity my-1\" \/>\n\n\n\n<div class=\"wp-block-group my-1 is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-rbcwm-columns container\"><div class=\"row blockId-2f8cdf08-f16f-4890-b96c-61d7879240f6\">\n<div class=\"wp-block-rbcwm-column col-lg-5\">\n<h4 class=\"wp-block-heading h5\" id=\"h-t4rif-rl-2-nr4-rrif-withdrawals\">T4RIF\/RL-2\/NR4<br>(RRIF withdrawals)<\/h4>\n<\/div>\n\n\n\n<div class=\"wp-block-rbcwm-column col-lg-7\">\n<p><strong>Approximate mailing date:<\/strong>&nbsp;Late February<\/p>\n\n\n\n<p><strong>Approximate online availability:<\/strong>&nbsp;Late February<\/p>\n\n\n\n<p>Issued to report withdrawals from a RRIF, LIF, LRIF, RLIF, or PRIF accounts. All payments from above plans must be included in your income. Relev\u00e9 2 slips for Quebec residents\/NR4 slips for non-residents are issued.<\/p>\n<\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity my-1\" \/>\n\n\n\n<div class=\"wp-block-group my-1 is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-rbcwm-columns container\"><div class=\"row blockId-2f8cdf08-f16f-4890-b96c-61d7879240f6\">\n<div class=\"wp-block-rbcwm-column col-lg-5\">\n<h4 class=\"wp-block-heading h5\">T4A\/RL-1\/NR4<br>(RESP withdrawals)<\/h4>\n<\/div>\n\n\n\n<div class=\"wp-block-rbcwm-column col-lg-7\">\n<p><strong>Approximate mailing date:<\/strong>&nbsp;Late February<\/p>\n\n\n\n<p><strong>Approximate online availability:<\/strong>&nbsp;Late February<\/p>\n\n\n\n<p>Issued to report receipt of Educational Assistance Payments by the beneficiaries of a Registered Education Savings Plan (RESP) during 2025 calendar year and\/or Accumulated Income Payments to the subscriber during 2025 calendar year. Relev\u00e9 1 slips for Quebec residents\/NR4 slips for non-residents are issued.<\/p>\n<\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity my-1\" \/>\n\n\n\n<div class=\"wp-block-group my-1 is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-rbcwm-columns container\"><div class=\"row blockId-2f8cdf08-f16f-4890-b96c-61d7879240f6\">\n<div class=\"wp-block-rbcwm-column col-lg-5\">\n<h4 class=\"wp-block-heading h5\">T4FHSA\/RL-32\/NR4<br>(Transactions)<\/h4>\n<\/div>\n\n\n\n<div class=\"wp-block-rbcwm-column col-lg-7\">\n<p><strong>Approximate mailing date:<\/strong>&nbsp;Late February<\/p>\n\n\n\n<p><strong>Approximate online availability:<\/strong>&nbsp;TBD<\/p>\n\n\n\n<p>Issued to report transactions from FHSA accounts. All payments from FHSA must be included in your income. Relev\u00e9 32 slips for Quebec residents\/NR4 slips for non-residents are issued.<\/p>\n<\/div>\n<\/div><\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity my-1\" \/>\n\n\n\n<div class=\"wp-block-rbcwm-expandable-block rbc-expandable\">\n<div id=\"non-registered\" class=\"wp-block-rbcwm-expandable-block-title rbc-expandable-trigger rbc-expandable-arrow-wrap\"><button aria-expanded=\"false\" aria-controls=\"non-registered-content\" data-target=\"non-registered-content\" data-duration=\"400\" class=\"rbc-expandable-trigger-button\">\n<h4 class=\"wp-block-heading rbc-display body-size header-alt\" id=\"h-non-registered\">Non-Registered<\/h4>\n<div class=\"rbc-icon rbc-expandable-arrow rbc-expandable-arrow-right\"><i class=\"rbc-icon-img fal fa-angle-down\"><\/i><\/div><\/button><\/div>\n\n\n\n<div id=\"non-registered-content\" aria-labelledby=\"non-registered\" class=\"wp-block-rbcwm-expandable-block-content rbc-expandable-content rbc-expandable-content-inner-style content-c1dd60a8-6954-4038-83d8-2df6a9c71bea\"><div class=\"rbc-expandable-content-body\">\n<div class=\"wp-block-group my-1 is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-rbcwm-columns container\"><div class=\"row blockId-2f8cdf08-f16f-4890-b96c-61d7879240f6\">\n<div class=\"wp-block-rbcwm-column col-lg-5\">\n<h4 class=\"wp-block-heading h5\" id=\"h-t5-rl-3\">T5\/RL-3<\/h4>\n<\/div>\n\n\n\n<div class=\"wp-block-rbcwm-column col-lg-7\">\n<p><strong>Approximate mailing date:<\/strong>&nbsp;Late February<\/p>\n\n\n\n<p><strong>Approximate online availability:<\/strong>&nbsp;Late February<\/p>\n\n\n\n<p>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. Relev\u00e9 3 slip corresponding to T5 slip is issued to the Quebec residents.<\/p>\n<\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity my-1\" \/>\n\n\n\n<div class=\"wp-block-group my-1 is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-rbcwm-columns container\"><div class=\"row blockId-2f8cdf08-f16f-4890-b96c-61d7879240f6\">\n<div class=\"wp-block-rbcwm-column col-lg-5\">\n<h4 class=\"wp-block-heading h5\" id=\"h-nr4\">NR4<\/h4>\n<\/div>\n\n\n\n<div class=\"wp-block-rbcwm-column col-lg-7\">\n<p><strong>Approximate mailing date:<\/strong>&nbsp;Late February<\/p>\n\n\n\n<p><strong>Approximate online availability:<\/strong>&nbsp;Late February<\/p>\n\n\n\n<p>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.<\/p>\n<\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity my-1\" \/>\n\n\n\n<div class=\"wp-block-group my-1 is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-rbcwm-columns container\"><div class=\"row blockId-2f8cdf08-f16f-4890-b96c-61d7879240f6\">\n<div class=\"wp-block-rbcwm-column col-lg-5\">\n<h4 class=\"wp-block-heading h5\" id=\"h-summary-of-investment-income-and-expenses\">Summary of investment income and expenses<\/h4>\n<\/div>\n\n\n\n<div class=\"wp-block-rbcwm-column col-lg-7\">\n<p><strong>Approximate mailing date:<\/strong>&nbsp;Late February<\/p>\n\n\n\n<p><strong>Approximate online availability:<\/strong>&nbsp;Late February<\/p>\n\n\n\n<p>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 \u201cPaid to You\u201d column supports the figures reported on the T5. The amount in the \u201cPaid by You\u201d column may qualify as an investment expense on your tax return.<\/p>\n<\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity my-1\" \/>\n\n\n\n<div class=\"wp-block-group my-1 is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-rbcwm-columns container\"><div class=\"row blockId-2f8cdf08-f16f-4890-b96c-61d7879240f6\">\n<div class=\"wp-block-rbcwm-column col-lg-5\">\n<h4 class=\"wp-block-heading h5\" id=\"h-summary-of-security-dispositions\">Summary of security dispositions<\/h4>\n<\/div>\n\n\n\n<div class=\"wp-block-rbcwm-column col-lg-7\">\n<p><strong>Approximate mailing date:<\/strong>&nbsp;Late February<\/p>\n\n\n\n<p><strong>Approximate online availability:<\/strong>&nbsp;Late February<\/p>\n\n\n\n<p>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.<\/p>\n<\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity my-1\" \/>\n\n\n\n<div class=\"wp-block-group my-1 is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-rbcwm-columns container\"><div class=\"row blockId-2f8cdf08-f16f-4890-b96c-61d7879240f6\">\n<div class=\"wp-block-rbcwm-column col-lg-5\">\n<h4 class=\"wp-block-heading h5\" id=\"h-foreign-securities-report\">Foreign securities report<\/h4>\n<\/div>\n\n\n\n<div class=\"wp-block-rbcwm-column col-lg-7\">\n<p><strong>Approximate mailing date:<\/strong>&nbsp;Late February<\/p>\n\n\n\n<p><strong>Approximate online availability:<\/strong>&nbsp;Late February<\/p>\n\n\n\n<p>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 \u201cProperty held in an account with a Canadian registered securities dealer or a Canadian Trust company.\u201d All amounts are reported in Canadian dollars.<\/p>\n\n\n\n<p>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.<\/p>\n<\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity my-1\" \/>\n\n\n\n<div class=\"wp-block-group my-1 is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-rbcwm-columns container\"><div class=\"row blockId-2f8cdf08-f16f-4890-b96c-61d7879240f6\">\n<div class=\"wp-block-rbcwm-column col-lg-5\">\n<h4 class=\"wp-block-heading h5\" id=\"h-t5-rl-3-additional-investment-income\">T5\/RL-3<br>(additional investment income)<\/h4>\n<\/div>\n\n\n\n<div class=\"wp-block-rbcwm-column col-lg-7\">\n<p><strong>Approximate mailing date:<\/strong>&nbsp;Late February<\/p>\n\n\n\n<p><strong>Approximate online availability:<\/strong>&nbsp;Late February<\/p>\n\n\n\n<p>Issued to report income allocations from split-share corporations. A Relev\u00e9 3 slip corresponding to T5 slip is issued to the Quebec residents.<\/p>\n<\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity my-1\" \/>\n\n\n\n<div class=\"wp-block-group my-1 is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-rbcwm-columns container\"><div class=\"row blockId-2f8cdf08-f16f-4890-b96c-61d7879240f6\">\n<div class=\"wp-block-rbcwm-column col-lg-5\">\n<h4 class=\"wp-block-heading h5\" id=\"h-t3-rl-16-trust-and-mutual-fund-income\">T3\/RL-16<br>(trust and mutual fund income)<\/h4>\n<\/div>\n\n\n\n<div class=\"wp-block-rbcwm-column col-lg-7\">\n<p><strong>Approximate mailing date:<\/strong>&nbsp;Throughout March<\/p>\n\n\n\n<p><strong>Approximate online availability:<\/strong>&nbsp;Throughout March<\/p>\n\n\n\n<p>Issued to report income on investments held in Canadian-based Real Estate Investment Trusts (REITS), income trusts, ETFs, capital trusts and mutual funds. A Relev\u00e9 16 slip corresponding to the T3 slip is issued to Quebec residents.<\/p>\n<\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity my-1\" \/>\n\n\n\n<div class=\"wp-block-group my-1 is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-rbcwm-columns container\"><div class=\"row blockId-2f8cdf08-f16f-4890-b96c-61d7879240f6\">\n<div class=\"wp-block-rbcwm-column col-lg-5\">\n<h4 class=\"wp-block-heading h5\" id=\"h-t5013-rl-15-limited-partnership-income\">T5013\/RL-15<br>(limited partnership income)<\/h4>\n<\/div>\n\n\n\n<div class=\"wp-block-rbcwm-column col-lg-7\">\n<p><strong>Approximate mailing date:<\/strong>&nbsp;Throughout March<\/p>\n\n\n\n<p><strong>Approximate online availability:<\/strong>&nbsp;Throughout March<\/p>\n\n\n\n<p>Issued to report the allocation of limited partnership\u2019s income among the Canadian resident partners. A Relev\u00e9 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.<\/p>\n<\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity my-1\" \/>\n\n\n\n<div class=\"wp-block-group my-1 is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-rbcwm-columns container\"><div class=\"row blockId-2f8cdf08-f16f-4890-b96c-61d7879240f6\">\n<div class=\"wp-block-rbcwm-column col-lg-5\">\n<h4 class=\"wp-block-heading h5\" id=\"h-t3-rl-16-and-t5-rl-3-mutual-funds-issued-by-fund-companies-other-than-rbc\">T3\/RL-16 and T5\/RL-3<br>(mutual funds issued by fund companies other than RBC)<\/h4>\n<\/div>\n\n\n\n<div class=\"wp-block-rbcwm-column col-lg-7\">\n<p><strong>Approximate mailing date:<\/strong>&nbsp;Not applicable<\/p>\n\n\n\n<p><strong>Approximate online availability:<\/strong>&nbsp;Not available<\/p>\n\n\n\n<p>Directly issued and mailed by respective mutual fund management companies.<\/p>\n<\/div>\n<\/div><\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity my-1\" \/>\n\n\n\n<div class=\"wp-block-rbcwm-expandable-block rbc-expandable\">\n<div id=\"u-s-reporting\" class=\"wp-block-rbcwm-expandable-block-title rbc-expandable-trigger rbc-expandable-arrow-wrap\"><button aria-expanded=\"false\" aria-controls=\"u-s-reporting-content\" data-target=\"u-s-reporting-content\" data-duration=\"400\" class=\"rbc-expandable-trigger-button\">\n<h4 class=\"wp-block-heading rbc-display body-size header-alt\" id=\"h-u-s-reporting\">U.S. reporting<\/h4>\n<div class=\"rbc-icon rbc-expandable-arrow rbc-expandable-arrow-right\"><i class=\"rbc-icon-img fal fa-angle-down\"><\/i><\/div><\/button><\/div>\n\n\n\n<div id=\"u-s-reporting-content\" aria-labelledby=\"u-s-reporting\" class=\"wp-block-rbcwm-expandable-block-content rbc-expandable-content rbc-expandable-content-inner-style content-b39d97f7-2d88-46ee-ae19-b0351353c17b\"><div class=\"rbc-expandable-content-body\">\n<div class=\"wp-block-group my-1 is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-rbcwm-columns container\"><div class=\"row blockId-2f8cdf08-f16f-4890-b96c-61d7879240f6\">\n<div class=\"wp-block-rbcwm-column col-lg-5\">\n<h4 class=\"wp-block-heading h5\">1042-S<br>(non-U.S. beneficial owners of flow-through entities)<\/h4>\n<\/div>\n\n\n\n<div class=\"wp-block-rbcwm-column col-lg-7\">\n<p><strong>Approximate mailing date:<\/strong>&nbsp;Late March<\/p>\n\n\n\n<p><strong>Approximate online availability:<\/strong>&nbsp;Not available<\/p>\n\n\n\n<p>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).<\/p>\n<\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity my-1\" \/>\n\n\n\n<div class=\"wp-block-group my-1 is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-rbcwm-columns container\"><div class=\"row blockId-2f8cdf08-f16f-4890-b96c-61d7879240f6\">\n<div class=\"wp-block-rbcwm-column col-lg-5\">\n<h4 class=\"wp-block-heading h5\" id=\"h-1099-official-package-for-u-s-persons\">1099 official package<br>(for U.S. persons)<\/h4>\n<\/div>\n\n\n\n<div class=\"wp-block-rbcwm-column col-lg-7\">\n<p><strong>Approximate mailing date:<\/strong>&nbsp;Late February<\/p>\n\n\n\n<p><strong>Approximate online availability:<\/strong>&nbsp;Not available<\/p>\n\n\n\n<p>Issued to U.S. and suspected U.S. persons with income that is required to be filed with the Internal Revenue Service (IRS).<\/p>\n\n\n\n<p>1099-DIV: Reportable dividends paid to U.S. persons subject to U.S. tax laws.<\/p>\n\n\n\n<p>1099-INT: Reportable Interest paid to U.S. persons subject to U.S. tax laws.<\/p>\n\n\n\n<p>1099-B: Reportable proceeds from sales or redemptions of securities, issued to U.S. residents.<\/p>\n\n\n\n<p>1099-MISC \u201cMiscellaneous Income\u201d: Reportable income not included in any of the above forms (such as U.S. royalty income).<\/p>\n<\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity my-1\" \/>\n\n\n\n<div class=\"wp-block-group my-1 is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-rbcwm-columns container\"><div class=\"row blockId-2f8cdf08-f16f-4890-b96c-61d7879240f6\">\n<div class=\"wp-block-rbcwm-column col-lg-5\">\n<h4 class=\"wp-block-heading h5\">1099 unofficial package<br>(for U.S. persons)<\/h4>\n<\/div>\n\n\n\n<div class=\"wp-block-rbcwm-column col-lg-7\">\n<p><strong>Approximate mailing date:<\/strong>&nbsp;Late February<\/p>\n\n\n\n<p><strong>Approximate online availability:<\/strong>&nbsp;Not available<\/p>\n\n\n\n<p>Issued to U.S. and suspected U.S. persons who do not receive \u201cofficial\u201d 1099 packages.<\/p>\n\n\n\n<p>Information in the \u201cUnofficial\u201d 1099 package is not filed with the IRS and these unofficial forms should not be attached to a tax return.<\/p>\n<\/div>\n<\/div><\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-rbcwm-rbc-block rbc-block rbc-footer-footnotes rbc-block-small  rbc-block-grey\"><div class=\"container\"><div class=\"row \"><div class=\"col-lg-12\">\n<div class=\"wp-block-group wrap caption row is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-rbcwm-columns container\"><div class=\"row wrap blockId-f762aa26-0dac-45d2-a8c2-23f416ed2683\">\n<div class=\"wp-block-rbcwm-column col-lg-12 wrap\">\n<ul class=\"list-inline wp-block-list\">\n<li>Regulated by:<\/li>\n\n\n\n<li><a href=\"https:\/\/www.cipf.ca\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"96\" class=\"wp-image-2359\" src=\"https:\/\/www.rbcwealthmanagement.com\/en-ca\/wp-content\/uploads\/sites\/5\/2023\/02\/cipf-member-logo-en.png\" style=\"width:80%\" alt=\"\"><\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.ciro.ca\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img decoding=\"async\" class=\"wp-image-2361\" style=\"width: 382px;\" src=\"https:\/\/www.rbcwealthmanagement.com\/en-ca\/wp-content\/uploads\/sites\/5\/2023\/02\/ciro-logo-en.png\" alt=\"\"><\/a><\/li>\n<\/ul>\n<\/div>\n<\/div><\/div>\n<\/div>\n<\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"<p>A guide designed to help you and your tax advisor prepare your tax return as related to your investments with RBC Dominion Securities.<\/p>\n","protected":false},"author":50,"featured_media":0,"parent":17,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"editor_notices":[],"rbc_url_alias":"dominion-securities\/tax-reporting-guide","footnotes":""},"rbcwm_content_owner":[],"class_list":["post-6268","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.8 (Yoast SEO v26.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Tax reporting guide \u2013 RBC Wealth Management<\/title>\n<meta name=\"description\" content=\"A guide designed to help you and your tax advisor prepare your tax return as related to your investments with RBC Dominion Securities.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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