February 2014 We are pleased to provide you with your 2013

E
February 2014
Evolution Client
Dear Evolution Client:
PL
Address
We are pleased to provide you with your 2013 Evolution tax information package. As an investor in the
Evolution program, you may receive the following tax information from CI Investments Inc.:
Statement of Investment Income (T5 Slips) and, if you reside in Quebec, Relevé 3 (RL-3)
• If you held corporate class funds in your non-registered account(s) and they issued a dividend.
• If you were a non-resident of Canada for tax purposes, you will receive an NR4 slip instead of a T5 slip.
•
Statement of Trust Income Allocations and Designations (T3 Slips) and, if you reside in Quebec,
Relevé 16 (RL-16)
• If you held cash management trust pools in your non-registered account(s) and they issued a distribution.
• If you were a non-resident of Canada for tax purposes, you will receive an NR4 slip instead of a T3 slip.
•
2013 Report of Fees Paid
• Included only if you held Class I shares in your non-registered accounts.
•
2013 Capital Gains and Loss Report
SA
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•
Noteworthy points regarding your 2013 Evolution tax information package:
•
T-class funds: If you owned a T-class fund and received a return of capital distributions during 2013, these
amounts are not reported on the T5 slips as they are not income for tax purposes. However, this cash flow is
reported on your quarterly statement;
•
Joint Owners: If this account is held jointly with one or more people, it is the responsibility of the owners to
determine the proper allocation of amounts for tax reporting purposes. It may also be necessary for the
owners to make adjustments to the tax cost of assets disposed of for the purpose of calculating capital gains
and/or losses;
Please see over
Managed by CI Investments Inc.
1403-0481_E (04/14)
Foreign Property: The Canada Revenue Agency (CRA) requires a taxpayer to file Form T1135 - Foreign
Income Verification Statement, if the total cost of their specified foreign property exceeds $100,000 Canadian
at any time during the year. Please note that a mutual fund corporation or a mutual fund trust which is
resident of Canada but holds foreign securities is not considered to be specified foreign property for purposes
of the T1135; and
•
All amounts are reported in Canadian currency unless otherwise indicated.
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•
Additional Information:
PL
For additional tax reporting information, please consult your tax advisor, or refer to the applicable CRA guides
and regulations (available through the CRA website www.cra-arc.gc.ca) or by calling CRA at 1-800-959-8281.
If you have additional questions regarding the contents of your tax information package, please call your Financial
Advisor or the United Financial service centre at 1-888-664-4784 or by email at [email protected].
We thank you for choosing the Evolution program as your portfolio management solution and look forward to
continuing to assist you with your wealth management needs throughout the coming year.
Sincerely,
M
Douglas J. Jamieson
Chief Financial Officer
United Financial
SA
Please note that this letter is provided for information purposes only and is not to be considered as professional income tax
advice. For clarification and interpretation of any tax-related issues, please consult with your professional tax advisor before
filing your income tax return.
Canada Revenue Agence du revenu
Agency
du Canada
Dividends from Canadian corporations - Dividendes de sociétés canadiennes
Actual amount of eligible dividends
25 Taxable amount of eligible dividends
Montant réel des dividendes déterminés
10
Actual amount of dividends
other than eligible dividends
Taxable amount of dividends
other than eligible dividends
Montant réel des dividendes
autres que des dividendes déterminés
Other information
(see the back)
Autres renseignements
(voir au verso)
Federal credit – Crédit fédéral
26 Dividend tax credit for eligible dividends 13
Montant imposable des dividendes déterminés Crédit d’impôt pour dividendes déterminés
11
12
Montant imposable des dividendes
autres que des dividendes déterminés
Box / Case
T5
Year
Dividend tax credit for dividends
other than eligible dividends
21
Crédit d’impôt pour dividendes
autres que des dividendes déterminés
Amount / Montant
Box / Case
STATEMENT OF INVESTMENT INCOME
ÉTAT DES REVENUS DE PLACEMENTS
Année
Interest from Canadian sources
Capital gains dividends
18
Intérêts de source canadienne
Dividendes sur gains en capital
Report code
Recipient identification number
22
23 Recipient type
Code du feuillet
Amount / Montant
Numéro d’identification du bénéficiaire
Box / Case
Type de bénéficiaire
Amount / Montant
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SAMPLE
Recipient’s name (last name first) and address – Nom, prénom et adresse du bénéficiaire
Payer’s name and address – Nom et adresse du payeur
CI INVESTMENTS INC.
2 QUEEN STREET EAST, NINETEENTH FLOOR,
TORONTO, ONTARIO M5C 3G7
29
Transit - Succursale
For information, see the back.
Pour obtenir des renseignements, lisez le verso.
Recipient account
Numéro de compte du bénéficiaire
Privacy Act, Personal Information Bank numbers CRA PPU 150 and CRA PPU 005 / Loi sur la protection des renseignements personnels, Fichiers de renseignements personnels numéros ARC PPU 150 et ARC PPU 005
T5
T5 Supplementary - Supplémentaire
Actual Amount
of Dividends
FUNDS / FONDS
Federal Dividend
Tax Credit
Crédit d’impôt
fédéral pour
dividendes(1)
Capital Gains
Dividends
Dividendes sur
gains en capital
FED 10/FED 24
FED 11/FED 25
FED 12/FED 26
FED 18
182.82
87.37
71.93
106.06
67.07
49.51
M
Cambridge Cdn Equity Corp Class
United - Canadian Equity Alpha Corp Class
United - International Equity Growth Corp Class
United - US Equity Growth Corp Class
United - US Equity Value Corp Class
United - Cdn Equity Value Corp Class
Montant réel
des dividendes(1)
Taxable Amount
of Dividends
Montant
imposable
des dividendes(1)
Total All Funds/Total des fonds
564.76
252.29
120.57
99.26
146.36
92.56
68.32
37.89
18.11
14.91
21.98
13.90
10.26
0.00
0.00
0.00
0.00
0.00
0.00
779.36
117.05
0.00
(1) Represents total amount of dividends. Please refer to boxes specified for breakdown of eligible and ineligible amounts.
24
Dividends from Canadian corporations - Dividendes de sociétés canadiennes
Actual amount of eligible dividends
25 Taxable amount of eligible dividends
564.76
Montant réel des dividendes déterminés
10
Actual amount of dividends
other than eligible dividends
Taxable amount of dividends
other than eligible dividends
Montant réel des dividendes
autres que des dividendes déterminés
Other information
(see the back)
Autres renseignements
(voir au verso)
Federal credit – Crédit fédéral
26 Dividend tax credit for eligible dividends 13
Montant imposable des dividendes
autres que des dividendes déterminés
Box / Case
2012
Année
Interest from Canadian sources
12
Dividend tax credit for dividends
other than eligible dividends
Crédit d’impôt pour dividendes
autres que des dividendes déterminés
Amount / Montant
Box / Case
21
T5 (12)
28
Foreign currency
Devises étrangères
Capital gains dividends
O
434-661-906
1
Code du feuillet
Numéro d’identification du bénéficiaire
Type de bénéficiaire
Amount / Montant
Amount / Montant
CI INVESTMENTS INC.
2 QUEEN STREET EAST, NINETEENTH FLOOR,
TORONTO, ONTARIO M5C 3G7
Receipt No. / N° de Reçu : 328101
29
Transit - Succursale
Box / Case
Payer’s name and address – Nom et adresse du payeur
E JANET BEAM
73 - 2165 ITABASHI WAY
BURLINGTON,ON CAN
L7M0A2
27
18
Intérêts de source canadienne
Dividendes sur gains en capital
Report code
Recipient identification number
22
23 Recipient type
Recipient’s name (last name first) and address – Nom, prénom et adresse du bénéficiaire
Currency and identification codes
Codes de devise et d’identification
STATEMENT OF INVESTMENT INCOME
ÉTAT DES REVENUS DE PLACEMENTS
117.05
Montant imposable des dividendes déterminés Crédit d’impôt pour dividendes déterminés
11
0.00
T5
Year
779.36
0.00
0.00
0.00
0.00
0.00
0.00
• Keep this slip for your records
• Conserver pour vos dossiers
DUPLICATE
SA
Canada Revenue Agence du revenu
Agency
du Canada
Quebec Dividend
Tax Credit - TCC
Crédit d’imp. Que
pour dividendes
SCI(1)
72413446
Recipient account
Numéro de compte du bénéficiaire
For information, see the back.
Pour obtenir des renseignements, lisez le verso.
Privacy Act, Personal Information Bank numbers CRA PPU 150 and CRA PPU 005 / Loi sur la protection des renseignements personnels, Fichiers de renseignements personnels numéros ARC PPU 150 et ARC PPU 005
RC-12-421
T5 (12)
28
Foreign currency
Devises étrangères
PL
27
Currency and identification codes
Codes de devise et d’identification
SA
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PL
29 Recipient account – If you can identify the recipient by an account number or
policy number, enter the appropriate characters (up to 12) in this area.
You may have to pay your taxes by instalments. For more information, go to
www.cra.gc.ca/instalments or call 1-800-959-8281.
Under the Income Tax Act, you have to give your social insurance
number (SIN) on request to any person who prepares an information slip
for you. If your SIN is not shown on this slip, please contact the payer
and provide it. If you do not have a SIN, you should apply for one at
any Service Canada Centre.
For more information on "Other Information," consult the section "Other
information" in Guide T4015, T5 Guide – Return of Investment Income.
29 Numéro de compte du bénéficiaire – Si vous connaissez le bénéficiaire par son
numéro de compte ou de police, inscrivez ce numéro (jusqu’à 12 caractères).
Il se peut que vous deviez payer votre impôt par acomptes provisionnels. Pour en
savoir plus, allez à www.arc.gc.ca/acomptesprovisionnels ou composez le
1-800-959-7383.
Selon la Loi de l'impôt sur le revenu, vous devez fournir, sur demande, votre
numéro d’assurance sociale (NAS) à toute personne qui établit un feuillet de
renseignements à votre nom. Si votre NAS ne figure pas sur ce feuillet,
communiquez avec le payeur pour le lui fournir. Si vous n’avez pas de NAS,
vous devez en obtenir un auprès d’un Centre Service Canada.
Pour plus d’information sur "Autres renseignements," consultez la section "Autres
renseignements" de la publication T4015,
Guide T5 – Déclaration des revenus de
placements.
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28 Transit – If you are reporting for a financial institution or any similar business,
enter the recipient’s transit code or branch identification code (up to eight
characters) in this area.
Eligible dividends from Canadian corporations – The amount an individual has to
report as income is the amount shown in box 25. The dividend tax credit to which
an individual is entitled is shown in box 26. For more information, see
lines 120 and 425 in your tax guide.
28 Succursale – Si vous remplissez une déclaration de renseignements T5 au nom
d’un établissement financier ou d’une entreprise semblable, inscrivez à la case 28
le code de domiciliation approprié ou le code d’identification de la succursale
bancaire du bénéficiaire (jusqu’à huit caractères).
24
25
26
27 Foreign currency – Leave this area blank if you are reporting amounts in
Canadian dollars. For more information, see box 27 in the Guide T4015,
T5 Guide – Return of Investment Income.
Dividendes déterminés de sociétés canadiennes – Le montant qu’un particulier
doit déclarer comme revenu est le montant de la case 25. Le crédit d’impôt pour
dividendes auquel un particulier a droit figure à la case 26. Pour en savoir plus,
lisez les renseignements aux lignes 120 et 425 de votre guide d’impôt.
23 Recipient type – The code in this box indicates if the amount was paid to an
individual ("1"), a joint account ("2"), a corporation ("3"), an association, trust,
club, or partnership ("4"), or a government ("5").
22 Recipient identification number – If you are an individual (other than a trust),
the number in this box is your social insurance number. In all other cases, the
number is your 9 characters business number.
21 Report code – The code in this box indicates that this slip is the original ("O"),
an amended ("A"), or a cancelled slip ("C").
Box 19 - Accrued income: Annuities
This amount is the earnings part of a general annuity. If you were 65 or
older at the end of the year, or if you received the annuity payments
because of the death of your spouse or common-law partner,
report this amount on line 115 of your return. Otherwise, enter this
amount on line 121 of your return.
18 Capital gains dividends - Enter this amount on line 174 of Schedule 3,
"Capital Gains (or Losses)."
Box 14 - Other income from Canadian sources
Box 15 - Foreign income
For information on how to report box 14 or 15 amounts on your return, see
line 121 in your tax guide.
Box 16 - Foreign tax paid
We use this amount to calculate your foreign tax credit. For more
information, see line 405 of your tax guide.
Box 17 - Royalties from Canadian sources
If royalties are from a work or invention of yours, enter the amount on
line 104 of your return. Otherwise, enter the amount on line 121 of
your return.
13 Interest from Canadian sources – For information on how to report this amount on
your return, see line 121 in your tax guide.
27 Devises étrangères – Laissez cette section en blanc si les sommes que vous
déclarez sont en dollars canadiens. Lisez les renseignements à la case 27 dans le
guide T4015, Comment completer votre déclaration des revenu de placements T5.
24
25
26
23 Type de bénéficiaire – Le code dans cette case indique si le montant a été payé
à un particulier (« 1 »), à un compte conjoint (« 2 »), à une société (« 3 »), à une
association, une fiducie, un club (« 4 ») ou à un gouvernement (« 5 »).
22 Numéro d’identification du bénéficiaire – Si vous êtes un particulier (autre
qu’une fiducie), ce numéro est votre numéro d’assurance sociale. Dans tous les
autres cas, il s’agit de votre numéro d’entreprise de 9 caractères.
21 Code du feuillet – Le code dans cette case indique que ce feuillet est
l’original (« O »), un feuillet modifié (« M ») ou un feuillet annulé (« C »).
Case 19 - Revenus accumulés : Rentes
Ce montant est la partie « revenu » des rentes ordinaires. Si vous aviez
65 ans ou plus à la fin de l’année, ou si vous avez reçu des paiements
de rentes en raison du décès de votre époux ou conjoint de fait,
déclarez ce montant à la ligne 115 de votre déclaration. Autrement,
inscrivez-le à la ligne 121.
18 Dividendes sur gains en capital - Inscrivez ce montant à la ligne 174 de
l’annexe 3, « Gains (ou pertes) en capital ».
Case 14 - Autres revenus de source canadienne
Case 15 - Revenus étrangers
Lisez les renseignements à la ligne 121 de votre guide d’impôt pour savoir
comment indiquer les montants des cases 14 et 15 dans votre déclaration.
Case 16 - Impôt étranger payé
Ce montant sert à calculer votre crédit pour impôt étranger. Pour en
savoir plus, lisez les renseignements à la ligne 405 de votre guide d’impôt.
Case 17 - Redevances de source canadienne
Inscrivez les redevances sur un ouvrage ou une invention dont vous
êtes l’auteur à la ligne 104 de votre déclaration. Inscrivez les autres
redevances que vous touchez à la ligne 121.
13 Intérêts de source canadienne – Lisez les renseignements à la ligne 121 de votre
guide d’impôt pour savoir comment indiquer ce montant dans votre déclaration.
10 Dividends from Canadian corporations other than eligible dividends - The
11 amount an individual has to report as income is the amount shown in box 11. The
12 dividend tax credit to which an individual is entitled is shown in box 12. For more
information, see lines 120 and 425 in your tax guide.
For information on how to report your income, see your tax guide.
Consultez votre guide d’impôt pour en savoir plus sur la façon de déclarer votre revenu.
10 Dividendes de sociétés canadiennes autres que des dividendes déterminés –
11 Le montant qu’un particulier doit déclarer comme revenu est le montant de la
12 case 11. Le crédit d’impôt pour dividendes auquel un particulier a droit figure à la
case 12. Pour en savoir plus, lisez les renseignements aux lignes 120 et 425 de
votre guide d’impôt.
Report these amounts on your income tax and benefit return
Déclarez ces montants dans votre déclaration de revenus et de prestations
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Important Tax Information
Capital Gain/Loss Report
Description
Cambridge Cdn Equity Corp Class I
United Int’l Equity Alpha Corp Class I
Totals
PL
for the accounts held by
Evolution Client
Bearing Account Numbers
xxxxxxxx
for the period
January 1, 2013 to December 31, 2013
Quantity
Net Proceeds
Net Adj. Cost
Gain/Loss
307.006
407.630
$3,906.00
$3,961.12
$2,672.91
$3,002.61
$1,233.09
$958.51
714.636
$7,867.12
$5,675.52
$2,191.60
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This Capital Gain/Loss Report summarizes the gains/losses realized during the year on the disposition of your investments.
It is important to note that income is distributed/re-invested/converted on a periodic basis. All distributions made to you are
reflected in the "Net Adj. Cost" column of this report.
If you are unsure of the appropriate tax treatment of any of the transactions processed for your account, you should consult with a
professional tax advisor prior to filing your income tax return.
SA
Please contact us if you require any assistance or additional information regarding this report.
Report of fees paid
Date
Description
Management Fees
1
2012/03/20
2012/06/19
2012/09/18
2012/12/17
Management Fees
Management Fees
Management Fees
Management Fees
PL
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for the accounts held by
Evolution Client
Bearing Account Numbers
xxxxxxxx
for the period
January 1, 2013 to December 31, 2013
Total Management Fees paid
Total fees paid
Amount
Applicable Tax
Total
$472.54
$452.34
$440.55
$435.56
$61.43
$58.82
$57.29
$56.61
$533.97
$511.16
$497.84
$492.17
$1,800.99
$234.15
$2,035.14
$1,800.99
$234.15
$2,035.14
The above charges are in respect of services provided to you.
Please discuss the deductibility of the aforementioned fees with your professional tax advisor and note that fees paid for, or on behalf of, registered
accounts (including RESPs and TFSAs) are not tax deductible.
SA
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1 - Applicable for the management of your portfolio or for the management of individual pools held outside of our managed program.