How are my distributions taxed?

📄 Tax Slips: T5 (Corporation) vs. T5013 (Partnership)

Depending on the structure of the addy property you've invested in, you’ll receive one of two main tax slips:

T5 – for properties held in a Corporation
T5013 – for properties held in a Partnership (GP/LP)

Below is a breakdown of what each slip covers, when it will be available, and what types of income it reports.

🏢 CORPORATION INVESTMENTS → T5 Slip

Issued if you received taxable income from an addy property held in a Corporation.

Slip Name: T5 – Statement of Investment Income
Delivery Date: By February 28
Where to Find It: Your addy account under Documents > Tax Documents

What Income Types Might Be Reported on the T5?

Income Type	Included on T5?	Notes
Rental Income	✅ Yes	Appears as investment income
Business Income	✅ Yes	May include fees or operational revenue
Return of Capital	❌ No	Not reported on T5 — you must track this yourself
Capital Gain/Loss	❌ No	You are responsible for tracking and reporting this if applicable

🤝 PARTNERSHIP INVESTMENTS → T5013 Slip

Issued every year if the property is held in a Partnership (General or Limited Partnership).

Slip Name: T5013 – Statement of Partnership Income
Delivery Date: By March 31
Where to Find It: Your addy account under Documents > Tax Documents

What Income Types Might Be Reported on the T5013?

Income Type	Included on T5013?	Notes
Rental Income	✅ Yes	Reported as partnership income
Business Income	✅ Yes	Common for development-focused projects
Return of Capital	✅ Yes (Box 113 or notes)	You’ll still need to adjust your ACB
Capital Gain/Loss	✅ Yes (Box 151 or 50)	Included if there were capital transactions in the partnership

📌 Summary: What Slip You’ll Get Based on Structure and Income Type

Entity Type	Tax Slip	Rental Income	Business Income	Return of Capital	Capital Gain/Loss
Corporation	T5	✅ Yes	✅ Yes	❌ No	❌ No
Partnership	T5013	✅ Yes	✅ Yes	✅ Yes (track ACB)

⚠️ For Educational Purposes Only

This article is provided for educational and informational purposes only. It does not constitute tax, legal, or investment advice. Please consult a qualified tax professional for guidance specific to your situation. All tax slip content is supplied directly by the investment issuer.

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