Operational Information
Annual T5/ RL3 reporting – Canadian residents – Canada
Tax | Canada
Reference
Service level
CBL
Last Updated
04.01.2024
To comply with Canadian disclosure and reporting requirements, Clearstream, as a custodian bank, is requested to issue the following annual reports, disclosing details about Canadian resident clients receiving income through Clearstream:
Report type | Reportable clients | Recipient of issued report | Details reported | |
T5/RL3 slip | Direct Clearstream clients being Canadian residents | Direct Clearstream clients being Canadian residents | Income and recipient information | |
T5/RL3 summary | Direct Clearstream clients being Canadian residents | Canadian Tax Authorities (CRA) | Income and recipient information | |
Related Links
Further Canada Tax information
Market Taxation Guide - CanadaGeneral tax information – types of securities, deadlines, other market specifics – CanadaBeneficial owners recognised for tax purposes – CanadaDebt securities – rates, eligibility, availability of relief etc. – CanadaCanadian equities - Quick refund - eligibility, documentation, deadlinesCanadian equities – Relief at source – Eligibility, documentation, deadlinesCanadian equities - Standard refund - eligibility, documentation, deadlinesCanadian trust instruments - Quick refund - eligibility, documentation, deadlinesCanadian trust instruments - Relief at source - eligibility, documentation, deadlinesCanadian trust instruments - Standard refund - eligibility, documentation, deadlinesAnnual T5/ RL3 reporting – Canadian residents – CanadaForm descriptions - Canadian equitiesForm descriptions - Quick refund - Canadian equitiesForm descriptions – Relief at source – Canadian equitiesForm descriptions - Standard refund - Canadian equitiesForm descriptions - Canadian trust instrumentsForm descriptions - Quick refund - Canadian trust instrumentsForm descriptions - Relief at source - Canadian trust instrumentsForm descriptions - Standard refund - Canadian trust instrumentsDouble Taxation Treaty countries and rates – CanadaTax Forms to use – Canada
