--- title: How are my distributions taxed? description: "📄 Tax Slips: T5 (Corporation) vs. T5013 (Partnership)" --- [Skip to content](https://learning.addyinvest.com/how-are-my-distributions-taxed#main-content) English Show submenu for translations ![addy logo.png\]](https://learning.addyinvest.com/hs-fs/hubfs/logos%20-%20addy/addy%20logo.png?height=40&name=addy%20logo.png) Open main navigation Close main navigation - English Show submenu for translations - [Go to addyinvest.ca](https://addyinvest.ca/) [Go to addyinvest.ca](https://addyinvest.ca/?hsLang=en) Hello 👋 How can we help you? - There are no suggestions because the search field is empty. 1. [addy Help Centre](https://learning.addyinvest.com/?hsLang=en) 2. [Information for Members](https://learning.addyinvest.com/information-for-members?hsLang=en) 3. [Taxes](https://learning.addyinvest.com/information-for-members?hsLang=en#taxes) # How are my distributions taxed? ## 📄 Tax Slips: T5 (Corporation) vs. T5013 (Partnership) #### 📄 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**. --- #### ❗ Important Disclaimer All content, including but not limited to messages, documents, statements, representations, claims, and data provided in this article, is supplied solely by the **Investment Entity**. **addy Technology Corp.** does not endorse, verify, confirm, or warrant the accuracy, completeness, reliability, or validity of any content included herein. 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