The article explains that the tax slips issued to you are influenced by both the type of account you hold and your residency status. The method of account administration, such as client name versus nominee name, can also affect who issues the slip. Understanding these factors allows investors to anticipate which documents they will receive and helps them manage expectations and avoid surprises during tax season.
Although the exact availability of tax slips can vary, most of them will be issued by the end of February. Some exceptions exist, such as certain RRSP contribution receipts. As a taxpayer, you should be prepared for tax slips to arrive at different times and avoid completing your tax return before receiving all the documents you need.
The article highlights the importance of understanding your tax reporting obligations well before you begin preparing your return. By knowing which tax slips apply to you, and being aware of how your account type or residency status influences reporting, you can better organize your paperwork and avoid missing critical information. The article encourages investors to reach out to their advisors or dealers whenever something is unclear, since clarifying questions early can prevent errors or last minute surprises. Overall, staying informed now leads to a smoother, more accurate, and less stressful tax season.
As tax season for the 2025 tax year approaches, the Tax & Estate team at Invesco Canada would like to provide you with a summary of the tax slips you may receive if you are an investor in any of Invesco Canada’s mutual funds. It is important to note that T4 slips, such as T4RSP and T4RIF, are generally issued based on the trade date of the transaction. For example, if you place a redemption on a Registered Retirement Savings Plan (RRSP) account with a trade date in 2025 but the settlement occurs in 2026, you will receive a 2025 T4RSP slip. In contrast, for non-registered accounts, tax slips are issued based on the settlement date. This means that a redemption placed on a non-registered account with a trade date in December 2025 and a settlement date in early January 2026 will be reported on a 2026 T5008 slip instead.
The information provided below outlines the types of tax slips that may be issued for both non-registered and registered accounts at Invesco for the 2025 tax year, along with the expected timelines for when these slips will be available. Please note that this information applies only to mutual funds held at Invesco Canada, and timelines may vary slightly for other financial institutions. Additionally, the issuer of the tax slips will depend on whether your investments are held in an account administered by Invesco Canada (i.e., client-held accounts) or by your dealer (i.e., nominee-held accounts). If you hold Invesco Canada ETFs, tax slips are generally issued by your broker. For any questions regarding which tax slips will be issued and when in relation to Invesco Canada ETFs, please contact your broker directly.
Tax slip name |
What the tax slip reports |
Description |
When you can expect to receive the slip |
|---|---|---|---|
T3, Statement of Trust Income Allocations and Designations (Trust Income) |
Distributions or dividends from mutual fund trusts. |
One T3 tax slip will be issued per account per tax year, provided one or more mutual fund trusts in the non-registered account paid out distributions or dividends in the reporting year. |
Tax slips are expected to be mailed by the end of February 2026, and online access is also expected to be available by that time. |
Relevé 16, Revenus de fiducie |
Distributions or dividends from mutual fund trusts. Quebec residents will receive a Relevé 16 in addition to a T3. |
Quebec tax slip equivalent to the T3. |
Tax slips are expected to be mailed by the end of February 2026, and online access is also expected to be available by that time. |
T5, Statement of Investment Income |
Distributions or dividends from Mutual Fund Corporations.
|
One T5 tax slip is issued per account per tax year, provided one or more Corporate Class Mutual Funds in the non-registered account paid out dividends in the reporting year. |
Tax slips are expected to be mailed by the end of February 2026, and online access is also expected to be available by that time. |
Relevé 3, Revenus de placement |
Distributions or dividends from Mutual Fund Corporations. Quebec residents will receive a Relevé 3 in addition to a T5. | Quebec tax slip equivalent to the T5. |
Tax slips are expected to be mailed by the end of February 2026, and online access is also expected to be available by that time. |
T5008, Statement of Securities Transactions |
Dispositions (e.g., a redemption or a switch which results in a disposition). |
Captures redemptions, switches, and transfers which result in a disposition. The tax slip will report the aggregate totals of the cost or book value (i.e., the ACB) and proceeds of disposition of in respect to each fund held in the account. |
Tax slips are expected to be mailed by the end of February 2026, and online access is also expected to be available by that time. |
NR4, Statement of Amounts Paid or Credited to Non-Residents of Canada |
Reports all income distributions received from non-registered plans, and redemptions from registered retirement plans (RRSP/RRIF/locked-in) and the applicable non-resident withholding tax applied. Specifically, for non-registered accounts, an NR4 reports the gross amount of distributions throughout the year, along with the non-resident tax withheld. Note that non-resident tax does not apply to capital gains and return of capital distributions. |
Issued to Canadian non-residents in lieu of any other federal tax slip for non-residents of Canada that receive income distributions/dividends from a non-registered plan and redemptions from registered plans (RRSP/RRIF) |
Tax slips are expected to be mailed by the end of February 2026, and online access is also expected to be available by that time. |
1099-DIV, Dividends and Distributions |
Reports dividends (i.e., distributions) paid to U.S. tax residents. |
Invesco will issue U.S. Form 1099-DIV for distributions paid to U.S. tax residents. Where there are no distributions paid, no tax slip will be issued. |
Tax slip is scheduled to be mailed between the end of January and mid‑February 2026. These tax slips will be issued by our Transfer Agent, International Financial Data Services (IFDS) on behalf of Invesco Canada. |
1099-B, Proceeds from Broker and Barter Exchange Transactions |
Reports proceeds from sales or redemptions of securities for U.S. tax residents. |
Invesco will issue U.S. Form 1099-B for redemptions for U.S. persons. Where there are no distributions paid, no tax slip will be issued. |
Tax slip is scheduled to be mailed between the end of January and mid‑February 2026. These tax slips will be issued by our Transfer Agent, International Financial Data Services (IFDS) on behalf of Invesco Canada. |
Tax slip name |
What the tax slip reports |
Description |
When you can expect to receive the slip |
|---|---|---|---|
Contribution receipts – “regular” |
Reports the gross amount contributed into an RRSP. Contributions may include:
Note that in the row below, we provide information on the other types of RRSP contribution receipts you may receive in various other scenarios.
|
Note that Invesco will only issue contribution receipts for client-held RRSP accounts (i.e., RRSP accounts that are administered by Invesco and not the dealer). |
Remainder‑of‑year 2025 contribution receipts are expected to be mailed by the end of January or early February 2026. All 2025 first 60‑day contribution receipts are expected to be mailed by the end of February or within the first few days of March 2026. First 60‑day 2025 contribution receipts for PAC purchases are generally mailed by mid‑March 2026. |
Contribution Receipts – 60J/60L/60LV |
Versions of contribution receipts:
|
These notations on the RRSP contribution receipt are intended to indicate that the amounts should be reported as “transfers” on Schedule 7, RRSP, PRPP, and SPP Contributions and Transfers, and HBP and LLP Activities. These transfers do not impact the investor’s RRSP contribution room. |
Remainder‑of‑year 2025 contribution receipts are expected to be mailed by the end of January or early February 2026. All 2025 first 60‑day contribution receipts are expected to be mailed by the end of February or within the first few days of March 2026. |
T4A, Statement of Pension, Retirement, Annuity, and Other Income |
At Invesco, the T4A is issued for:
|
T4A tax slips show income received from pension plans, annuities, death benefits, RESP accumulated income payments, wage-loss replacement plans, research grants, scholarships, bursaries, lump-sum payments from deferred profit-sharing plans, medical premiums, and self-employed commission income (not an exhaustive list). It is prepared and issued by an employer, a trustee, an estate executor/ liquidator, a pension administrator, or a corporate director, to tell you and the Canada Revenue Agency (CRA) how much of certain types of income they paid you during a tax year and the amount of income tax that was deducted. |
Tax slips are expected to be mailed by the end of February 2026, and online access is also expected to be available by that time. |
Relevé 1, Revenus d'emploi et revenus divers |
Quebec residents will receive a Relevé 1 in addition to a T4A. At Invesco, the Relevé 1 is issued to Quebec residents for:
|
Quebec equivalent tax slip to the T4A. |
Tax slips are expected to be mailed by the end of February 2026, and online access is also expected to be available by that time.
|
T4RSP, Statement of RRSP income |
Issued for redemptions from an RRSP or transfers to beneficiary or annuitant’s estate due to death of an RRSP annuitant. In some scenarios, it is also used to report the deemed income inclusion to the RRSP annuitant upon death.
T3012A Tax Deduction Waiver on a Refund of Your Undeducted RRSP Contribution withdrawals For withdrawal purposes, residency is determined at the time of the transaction (non-residents will receive an NR4 instead of a T4RSP). |
The T4RSP tax slip provides information on all cash withdrawals (and potentially certain transfers) and any withholding tax from an RRSP, LIRA, LRSP, or RLSP that a Canadian resident unitholder must include in their income tax return for the tax year in which the redemption or income inclusion occurs. Invesco's deadline for filing T4RSPs is the last day of February following the calendar year to which the information return applies. If the last day of February is a Saturday or Sunday, the due date is the following business day. |
Tax slips are expected to be mailed by the end of February 2026, and online access is also expected to be available by that time.
|
T4RIF, Statement of Income From a Registered Retirement Income Fund |
Issued for redemptions and certain transfers from a RRIF during the calendar year. A T4RIF reports amounts received by a Canadian resident from RRIF, LIF, RLIF, LRIF, and PRIF withdrawals and must be included in the income for the year in which the tax receipt in issued. It is also issued for marriage breakdown transfers (i.e., a T2220 transfer). | A T4RIF reports all cash withdrawals and any withholding tax applied on that withdrawal (if more than the minimum is withdrawn in the year). Invesco's deadline for filing T4RIFs is the last day of February following the calendar year to which the information return applies. If the last day of February is a Saturday or Sunday, the due date is the following business day. | Tax slips are expected to be mailed by the end of February 2026, and online access is also expected to be available by that time.
|
Relevé 2, Revenus de retraite et rentes |
Quebec residents will receive a Relevé 2 in addition to a T4RSP/T4RIF. Reports all cash withdrawals and any withholding tax applied (Quebec equivalent to the T4RSP and T4RIF). |
Quebec tax slip equivalent to the T4RSP and T4RIF. |
Tax slips are expected to be mailed by the end of February 2026, and online access is also expected to be available by that time. |
NR4, Statement of Amounts Paid or Credited to Non-Residents of Canada |
Reports redemptions from registered retirement plans (RRSP/RRIF/locked-in) and the applicable non-resident withholding tax applied. The NR4 also reports income distributions received from non-registered plans (as indicated above). |
Issued to non-residents in lieu of any other federal tax slip for income on which resident taxes were withheld or for non-residents of Canada that receive income distributions/dividends from a non-registered plan and redemptions from registered plans (RRSP/RRIF) |
Tax slips are expected to be mailed by the end of February 2026, and online access is also expected to be available by that time.
|
Understanding which tax slips you’ll receive and when is key to ensuring accurate and timely filing. Whether your investments are held in registered or non-registered accounts, or if you have other reporting requirements (e.g., if you are a non-resident of Canada), being aware of the differences in slip issuance dates and account administration can help avoid surprises. If you have questions about specific tax slips or timelines, we encourage you to reach out to your financial advisor or dealer for clarification. Staying informed now will make tax season smoother and help you meet your reporting obligations with confidence.
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The information provided is general in nature and may not be relied upon nor considered to be the rendering of tax, legal, accounting or professional advice. Readers should consult with their own accountants, lawyers and/or other professionals for advice on their specific circumstances before taking any action. The information contained herein is from sources believed to be reliable, but accuracy cannot be guaranteed.
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