Taxation made easy!
Find the answers to your questions about the tax slips sent by Épargne Placements Québec. Tax slips are issued starting in mid‑February.
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Relevé 3 and T5 slip – Interests
The Relevé 3 (Revenus de placement – Québec) and the T5 slip (Statement of Investment Income – Canada) report all interest charged to your non‑registered investment accounts.
These slips are not issued when the total investment income on the summary is less than $50, but the investment income must still be reported.
Interest paid
Interest paid must be reported for the year in which it was paid.
Compound interest
Compound interest must be reported annually, even if it has not been paid, on the anniversary date. For example, if you have an investment acquired on June 30, 2019 with compound interest, you do not have to report interest accrued to December 31, 2019 in 2019. Instead, you will have to report in 2020 the interest earned between June 30, 2019 and June 30, 2020.
Transfer to a TFSA, RRSP or another participant
If bonds are transferred with accrued interest to a TFSA, RRSP or another participant, the amount of interest to be reported is the interest accrued from the previous year’s anniversary date to the date of transfer and will therefore be included on the Relevé 3 (Revenus de placement – Québec) and the T5 slip (Statement of Investment Income – Canada).
Relevé 2 and slips T4RSP and T4RIF – RRSP, RRIF, LIRA or LIF withdrawal
If you made a withdrawal from your RRSP, RRIF, LIRA or LIF account during the year, you will receive a Relevé 2 (Revenus de retraite et rentes) and a T4RSP (Statement of RRSP Income) or T4RIF (Statement of Income from a Registered Retirement Income Fund) slip showing the amount withdrawn and the tax withheld at source.
RRSP contribution receipts
RRSP contribution receipts are sent out in early February for contributions made in the previous year. For contributions made during the first sixty days of the year, receipts are sent on a weekly basis starting in February.
Spousal RRSP contribution
Receipts for RRSP contributions made by the spouse are sent to the contributing participant.
NR4 slip – Non-resident
Non‑residents of Canada will receive an NR4 (Statement of Amounts Paid or Credited to Non-Residents of Canada) slip showing gross investment income and withdrawals from registered accounts showing the amount withdrawn and the tax withheld at source.
