---
title: How does the T5013 Slip generator handle custom values?
description:     The Static Value method is used when a specific amount needs to be applied identically to every investor’s T5013 slip, regardless of their ownership percentage or duration in the partnership. This
---

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# How does the T5013 Slip generator handle custom values?

 

 

#### **Instructions for Applying Static Value in T5013 Slip Preparation**

---

### **Overview**

The **Static Value** method is used when a specific amount needs to be **applied identically to every investor’s T5013 slip**, regardless of their ownership percentage or duration in the partnership.

This approach is **not based on ownership allocation** (pro rata or time-weighted), but instead simply populates the same value for all slips — typically for reporting purposes where a uniform value is required across all limited partners.

---

### **Key Principle**

- When using the **Static Value option**, the value entered will be **applied verbatim** to the selected T5013 box for **every investor**, regardless of their units or shareholding.
- This method **bypasses ownership-based calculations entirely**.

> ⚠️ **Note:** Use this method only in cases where the CRA requires identical information to be reported across all slips for a specific box. **Do not use this method for income allocations or distributions**, as it does not reflect investor-level variances.

---

### **Example: Static Value Entry**

Let’s say the Financial Controller inputs **$500,000 into Box 123 (Limited Partner’s Share of Net Income (Loss))** using the Static Value method.

| **T5013 Slip** | **Box 123 Value** |
| --- | --- |
| Investor A | **$500,000** |
| Investor B | **$500,000** |
| Investor C | **$500,000** |

 

Regardless of each investor’s ownership percentage, **every T5013 slip generated will display $500,000 in Box 123**.

This same behavior would apply if a static value were entered in other boxes (e.g., Box 135, 151, etc.) — **the input amount will appear identically on all slips**.

---

### ✅ **Reminder for Controllers**

- **Static values override ownership logic.** Ensure this method is appropriate for your reporting context before use.
- Do **not use this option for income distributions or return of capital** unless explicitly required by CRA or a specific reporting scenario.
- For ownership-based reporting, use **pro rata** or **time-weighted allocation methods** as appropriate.

#### **Instructions for Applying Pro Rata Allocation in T5013 Slip Preparation**

### **Overview:**

When preparing T5013 tax slips for investors in a partnership, a **pro rata allocation** method is used when there have been **no changes to the Corporate Securities Register (CSR)** throughout the calendar year. Under this method, **each investor’s share of partnership income (or loss) is allocated based on their percentage of ownership** in the partnership.

### **Key Principle:**

- **Pro rata allocation** ensures that amounts reported on each investor’s T5013 slip (e.g., Box 456) are distributed in **direct proportion to their ownership percentage**.
- The **total amount entered into a box (e.g., Box 456)** is **automatically divided by the system** based on the actual unit/share ownership for each investor.
- Each investor’s **aggregated value** appears as a **single amount on their T5013 slip**.

---

### **Example: Pro Rata Allocation**

Assume the partnership has the following ownership structure:

| **Investor** | **Units Owned** | **Ownership %** |
| --- | --- | --- |
| A | 50 units | 50% |
| B | 30 units | 30% |
| C | 20 units | 20% |
| **Total** | **100 units** | **100%** |

 

If the Financial Controller enters **$100,000 into Box 456**, the amount will be **allocated proportionally** to each investor based on their ownership percentage.

| **Investor** | **Ownership %** | **Pro Rata Amount (Box 456)** |
| --- | --- | --- |
| A | 50% | $50,000 |
| B | 30% | $30,000 |
| C | 20% | $20,000 |

Each investor’s **T5013 slip output** will reflect only their allocated share as follows:

- **Investor A** T5013: 
    - Box 456: **$50,000**
- **Investor B** T5013: 
    - Box 456: **$30,000**
- **Investor C** T5013: 
    - Box 456: **$20,000**

These values are presented as **aggregate amounts.**

---

### **Reminder:**

- This **pro rata method should only be applied when the CSR has remained unchanged** throughout the calendar year.
- If there have been changes to unit/share ownership during the year (e.g., transfers, redemptions), use a **time-weighted allocation method** instead.
- Always ensure calculations match the current share/unit registry before finalizing T5013 slips.

 

#### **Instructions for Applying Time-Weighted Allocation in T5013 Slip Preparation**

---

### **Overview**

The **time-weighted allocation method** is used when there have been **changes to the Corporate Securities Register (CSR)** during the calendar year. This method ensures accurate allocation of partnership income and return of capital based on each investor’s **ownership duration and percentage** throughout the year.

The time-weighted method is applied **only to distributions processed through the addy distribution system** and across the following **recognized distribution classifications**:

- **Interest income**
- **Rental income**
- **Capital gains**
- **Return of capital**
- **Business income**

> ⚠️ **Important: This feature must not be used if:**
> 
> - Any distributions were made **outside the addy distribution system**, or
> - Any distribution classification is set as **“Other”**
> 
> In these cases, the controller must **manually prepare T5013 slips**, as the time-weighted allocation tool will not produce accurate or compliant results.

---

### **Key Principles of Time-Weighted Allocation**

1. **Break the calendar year into periods based on changes in unit/share ownership (date of record).** 
     - Each period should reflect the updated ownership distribution as shown in the CSR.
2. **Apply allocation separately for each distribution classification.** 
     - Each income type (e.g., interest, rental, capital gains) must be allocated using the time-weighted percentages for the relevant period.
3. **Aggregate the calculated amounts for each classification and report them in the corresponding T5013 boxes.** 
     - Each investor’s T5013 slip will display the **final total per classification**.

---

### **Example: Time-Weighted Allocation**

#### **Scenario: CSR Change Mid-Year**

Ownership changes occurred on **July 1**, when Investor A sold units to Investor B.

| Period | Investor A | Investor B | Investor C | Total Units |
| --- | --- | --- | --- | --- |
| Jan 1 – Jun 30 | 50 units (50%) | 30 units (30%) | 20 units (20%) | 100 units |
| Jul 1 – Dec 31 | 40 units (40%) | 40 units (40%) | 20 units (20%) | 100 units |

#### **Distribution Totals by Classification:**

| **Distribution Classification** | **Total Amount** |
| --- | --- |
| Interest Income | $10,000 |
| Rental Income | $20,000 |
| Capital Gains | $15,000 |
| Return of Capital | $5,000 |
| Business Income | $50,000 |

 

#### **Step-by-Step Example: Interest Income Allocation (Box 135)**

| **Investor** | **Jan–Jun (50% period)** | **Jul–Dec (50% period)** | **Total Interest Allocation** |
| --- | --- | --- | --- |
| A | (50% × $5,000) = $2,500 | (40% × $5,000) = $2,000 | **$4,500** |
| B | (30% × $5,000) = $1,500 | (40% × $5,000) = $2,000 | **$3,500** |
| C | (20% × $5,000) = $1,000 | (20% × $5,000) = $1,000 | **$2,000** |

 

Repeat the same process for **each classification**, using the same period-based percentages.

#### **Final T5013 Allocation Summary per Investor**

| **Investor** | **Interest** **(Box 135)** | **Rental** **(Box 136)** | **Capital Gains (Box 151)** | **Return of Capital** **(Box 113)** | **Business Income** (Box 118) |
| --- | --- | --- | --- | --- | --- |
| A | $4,500 | $9,000 | $6,750 | $2,250 | $22,500 |
| B | $3,500 | $7,000 | $5,250 | $1,750 | $17,500 |
| C | $2,000 | $4,000 | $3,000 | $1,000 | $10,000 |

 

---

### **Entering Final Totals into T5013 Slips**

Each investor’s T5013 slip will show the **total allocated amount per classification**. These values will appear in:

- **Box 135** – Interest Income
- **Box 136** – Rental Income
- **Box 151** – Capital Gains
- **Box 113** – Return of Capital
- **Box 118** – Business Income

---

### ✅ **Final Reminders for Controllers**

- **This tool is designed for clean, time-weighted allocations only within the addy distribution system.**
- **Do not use this function** if: 
    - Distributions were made manually, off-system, or via other channels.
    - Any distribution type is labeled as “Other” instead of a supported classification.
- For all such cases, **prepare slips manually** to ensure accuracy and compliance.

  

 

 

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