The Canada Revenue Agency (CRA) has published an updated T5008 guide 2015 regarding filing securities transactions returns on 12th January 2016. Under the Income Tax Act, the term “filer” refers to the person (individual or organization) that must prepare and file a T5008 information return. Under the changes to the guidance the CRA declares that from 1st January 2016 internet filing is available and will be mandatory if more than 50 information slips are filed per calendar year.
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