Guide to your 2020 investment income tax reporting package

我們準備本指南以協助您更了解寄送給您的投資所得稅資訊。

依您所持有的投資而定，可能會收到不同的所得稅資訊憑單。本指南表列這些稅單和其大約的寄送日期，並顯示我們必須向加拿大稅務局（CRA）和魁北克稅務局（Revenue Quebec）申報的資訊。

我們希望這份指南能協助您簡化今年報稅季節期間的財務工作。

REMINDER: When your tax documents become available you can access them through eDocuments.

Your tax reporting package may include:

T5 Statement of Investment Income summary
請注意，您的稅務資料將包括一份2020年登記在您賬戶內的收入與支出摘要。 CRA requires BMO InvestorLine to report your investment income on this CRA authorized form. These slips will be mailed the week of February 22, 2021.

應申報所得包括：
- dividends from taxable Canadian corporations, including the value of stock dividends
- interest from Canadian sources
- foreign income (including the value of foreign spin-offs) and any foreign tax paid by you
- accrued interest earned during the year (but not yet received) on compound instruments such as GICs and Canada Savings Bonds
注意：短期貨幣市場工具和計息債券的利息不可申報於T5。投資人有義務在其年度稅務申報時申報這項所得。

Statement of securities transaction
請注意，此報表是2020年證券交易活動的摘要。

加拿大稅務局和魁北克稅務局要求我們僅申報您賬戶中的證券處置。計算實際資本獲利和損失可能需要前幾年的交易資訊。您可能需要尋求專業的稅務建議以協助計算這些項目。 These slips will be mailed the week of February 22, 2021.

2020年註冊退休儲蓄計劃的供款收據

詳情	Important dates
Contributions processed from March 3, 2020 - December 31, 2020	Mailed the week of January 11, 2021
Contributions processed from January 1, 2021 - March 1, 2021	Mailing of contribution receipts five business days after contribution is processed begins the week of January 25, 2021, and weekly thereafter.

Relevé 3補充收入憑單（魁北克省居民）
如果您是魁北克省的居民，您的投資所得同樣也將以R3補充收入憑單向魁北克稅務局和您自行申報。 These slips will be mailed the week of February 22, 2021.

NR4 Statement of Investment Income (non-residents)
If you resided in a country other than Canada for all or part of 2020, an NR4 Statement of Amounts Paid or Credited to Non-Residents of Canada will be issued for the period of non-residency, instead of a T5. 這些憑單將於2021年2月22日當週前寄出。

2020稅務年度的副本申請必須在所列郵寄截止日的10個工作天之後才開始受理。

T3補充表格、Relevé 16
Taxable income for trust units and closed-end funds are reported on a T3 and Relevé 16 (for Quebec residents) and mailed to clients the week of March 29, 2021. 依每個管理單位所要求的所得申報時間而定，相關單位可能會開立兩份或兩份以上的T3和Relevé 16。

T5013補充表格、Relevé 15
Taxable income for limited partnership units is reported on a T5013 and Relevé 15 (for Quebec residents) and mailed to clients the week of March 29, 2021. 您將會收到每個應申報所得單位的T5013和Relevé 15。

Note: It is not necessary to have received a cash distribution in order to earn reportable income on these products.

T4RRSP、T4RRIF以及Relevé 2
For clients who received registered retirement income (withdrawals from RRSP and payments from RRIF accounts), these slips will be mailed the week of February 15, 2021.

T5投資收入憑單和Relevé 3（額外的）
將會開立供申報分拆公司股票所得的收入。這些產品的經理不會在T5大量生產所需的期間內申報年度所得。這些額外的憑單將於2021年2月22日前寄出。

投資互惠基金的客戶將會直接從各互惠基金公司收到T3。BMO InvestorLine 投資優惠線不會開立互惠基金收據。

如果您對從BMO InvestorLine 投資優惠線所寄出的稅務表格有疑問，請於星期一至星期五上午8:00至下午5:00營業時間致電1 888 776-6886聯絡我們。