CA Tax Tools

T5008 Statement of Securities Transactions: Every Important Box Explained

Security dispositions reported by a broker, including proceeds and a cost/book-value field that may need correction.

Expected timing

Usually available by the end of February; consolidated Quebec T5008/RL-18 packages may contain multiple pages.

Where it goes

Capital-account transactions generally flow to Schedule 3; income-account transactions may be business income.

BoxWhat it meansWhat to do
20Cost or book valueReconcile against pooled ACB, reinvested distributions, return of capital and commissions.
21Proceeds of dispositionUse as proceeds before selling outlays when completing Schedule 3.
13 / 15 / 17Foreign currency, type code and identificationConfirm currency conversion and identify the security before matching transactions.
22Type of securities received on settlementOnly populated for exchange or conversion transactions; the type code for the securities you sold is Box 15.

Frequently asked questions

What does Box 21 (proceeds of disposition) on a T5008 mean?

Box 21 is the gross proceeds you received when the security was sold or redeemed, before deducting selling costs like commissions. Use it as the starting proceeds figure on Schedule 3, then subtract any selling costs not already netted out.

Why is Box 20 on my T5008 different from what I actually paid?

Box 20 is only as complete as the records your current broker holds. It commonly misses the original cost of securities transferred in from another institution, reinvested distributions, and prior corporate actions — reconcile it with your full purchase history using the ACB calculator rather than filing it as-is.

Does every security sale generate a T5008?

Most dispositions of publicly traded securities through a broker do, but the slip only reports that a disposition happened — it does not determine whether the result is a capital gain (Schedule 3) or business income, which depends on your trading pattern and intent.

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