ARCHIVED CD 2001-004: Sample Letter To Employees - Issuance Of T5S And Relevé 3S

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The purpose of this letter is to provide information concerning the issuance of the T5 (Statement of Investment Income) and the Relevé 3 (Investment Income) to report the interest portion of the Pay Equity for income tax purposes.

  • Interest amounts for Pay Equity adjustments will appear in Box 13 of the T5 and Box D of the Relevé 3 and will be entitled "Interest from Canadian sources".
  • Amendments will be processed and scheduled in the same manner as amendments to T4s and Relevé 1s.
  • If an employee provided proof in advance to his department that he is considered a non-resident by Canada Customs and Revenue Agency (CCRA) then tax was withheld from the interest payment when it was paid. In these cases the interest and the tax deduction are to be reported on an NR4 (Statement of Amounts Paid or Credited to Non-Residents of Canada), not a T5.
  • If the department was not advised of the employee's non-resident status before the payment was issued, a T5 and where applicable a Relevé 3 will be produced. If these forms are produced the employee should contact the International Tax Services Office.
  • The International Tax Services Office is located at 2204 Walkley Road, Ottawa, Ontario K1A 1A8 or can be reached by telephone at either 1-800-267-3395 (toll free from Canada or the United States) or collect from other countries at 613-952-2344. The fax number is 613-941-6905.

Any request for information regarding the foregoing should be addressed to your local Compensation Advisor.