CRA confirms the requirement for T5 reporting by the issuer of a fully registered bond both any s. 12(4) interest on stripped coupons and of the interest-coupon payments

Where s. 12(4) applied to the holder of a coupon on a fully registered bond that had been detached, the debtor was required, under Reg. 201(4), to report on a T5 slip the interest which would be deemed to accrue on the coupon under s. 12(4) for the year if it were the taxation year of the taxpayer; and on payment of the coupon by the debtor, it would be required, pursuant to Reg. 201(1)(b)(i), to issue a T5 slip for the interest paid that was in excess of the interest that had been reported under Reg. 201(4).

Neal Armstrong. Summary of 9 October 2025 APFF Financial Planning Roundtable, Q.2 under Reg. 201(1)(b)(i).