Читать книгу Tax Survival for Canadians - Dale Barrett - Страница 35

T5 statements of investment income follow similar requirements to the T4 and T4A filings. The information return must be filed no later than the last day of February for the previous tax year. The deadline may depend on where one resides and whether the due date falls on a weekend or public holiday. This is because holidays vary depending on the province or territory in which one resides, which in turn alters the predictability of the due date. The rule of thumb in such a scenario is that the information return is due the following business day.

If the business activity ends or ceases to exist, a T5 must still be filed within 30 days.