2025 year-end resource centre

Processing deadlines

We recommend completing the following no later than 4:00 p.m. EST on December 29, 2025:

  • Wire orders, online redemptions or switches of 10% free amounts available for 2025.
  • Adjustments for 2025 transactions.
  • Contributions intended for 2025 for the following account types:
    • FHSA
    • RESP
    • TFSA
    • RDSP
  • RRSP withdrawals intended for 2025.
  • Registered transfers from other registered accounts to a RIF/LIF/LRIF/PRIF/RLIF that are intended for the 2025 tax year. This will ensure that these amounts are included in the calculation of the minimum and, where applicable, the maximum payments that the clients will receive for 2026.
  • Updates to missing or outdated non-financial information to ensure year-end mailings and tax slips are successfully delivered to your clients.

Other guidelines

  • RESP & RDSP grant eligibility

    Please remember that grants are based on calendar-year contributions with the deadline being December 31, 2025.

  • Basic Canadian Education Savings Grant (CESG)

    The government will pay a grant of 20% on the first $2,500 contributed for a beneficiary each calendar year, totaling $500. A maximum of $1,000 is paid on a $5,000 contribution if there is unused grant room from a previous year.

  • Canada Disability Savings Grant (CDSG)

    The government will pay matching grants of 300%, 200% or 100%, depending on the beneficiary's family net income and the amount contributed. An RDSP can receive a maximum of $3,500 in matching grants in one year, and up to $70,000 over the beneficiary's lifetime. Subject to rules applicable to the carry-forward of unused grant entitlements to future years, the annual maximum grant paid to a plan on unused entitlements is $10,500.

  • FHSA transactions

    Please remember that FHSA transactions must be submitted before 4:00 p.m. ET on December 31 to be recorded in the 2025 calendar year. This includes contributions, withdrawals and transfers from an RRSP that count towards the annual limit of $8,000.00. Orders received after the cut-off time will receive a January 2, 2026 trade date.

  • Registered and locked-in accounts transferring to income plans

    Clients with RRSP, FHSA, LIRA, LRSP, RLSP, DPSP and DCPP accounts who turn 71 this year must convert their plans to certain retirement income accounts by the end of the year. To ensure a smooth transition for your clients, we recommend transferring these assets to a retirement income plan in advance of our auto-rollover on December 24, 2025. This allows clients to select their preferred payout schedule and designate a beneficiary (where applicable). 

    What’s needed from you

    Please submit completed applications to Mackenzie no later than December 19, 2025. You can forward documents by:

    • Faxing to 1-866-766-6623
    • Emailing to processing@mackenzieinvestments.com (if your dealer has signed an agreement for a secure email connection with Mackenzie)

    Fillable PDF applications are available on the Applications & Forms page of our website.

  • Donation guidelines: Mackenzie Charitable Giving Program

    To be eligible for a 2025 tax receipt, donations must be received by the Strategic Charitable Giving Foundation, in good order by 4:00 p.m., December 31, 2025.

    Below are recommended timelines to assist you in meeting this deadline:

    Donation type

    Submit by

    Why this date?

    Publicly listed securities and
    third-party mutual funds

    December 1

    Industry timelines to complete transfer requests can be up to 30 business days and depend on the relinquishing institution, the account type and the investment mix within the account.

    Assets must be received in the Foundation’s brokerage account by December 29.

    Mackenzie mutual funds

    December 10

    Allows time for account opening and for your dealership to process the transfer.

    Cheques

    December 10

    Allows time for delivery of physical cheques to the Foundation by deadline.

    PACs

    December 10

    Allows time for PAC processing.

    EFTs

    December 17

    Allows time for internal communication and transfer of funds to the Foundation by deadline.

  • Run dates for systematic plans

    For year-end 2025, Mackenzie-administered systematic plans that have a run date falling on a weekend/holiday, or toward year-end, are set to run as follows:

    PACs

    Processed the business day following the weekend or holiday.

    Withdrawals (SWPs)

    Processed the business day preceding the weekend or holiday, except when it pushes the date into the preceding month.

    RIF/LIF/LRIF/PRIF payments

    Follows the withdrawals rule with one exception — payments scheduled for the last three business days of the year are processed on the third-last business day of the year.

  • Non-resident clients

    Year-end is a good time to review records for clients who have been designated as foreign residents for taxation purposes.

    If any of these clients are now Canadian residents, you should update this information as soon as possible by sending us a non-financial update (NFU) message via Fundserv or your dealer back-office system.

    Please note that NR4 receipts will still be issued for any distributions your clients received in the current year prior to their residency status being changed on our records. If you would like to correct all transactions in the current year, please send us your written request by December 22, 2025.

    As a reminder, Canada Revenue Agency (CRA) guidelines don’t permit adjustments or cancellations to NR4 receipts once they have been issued.

    Additional information for US taxpayers

    Each spring, Mackenzie sends Annual Information Statements (AIS) to US taxpayer clients to assist them with their US tax reporting.

    Mackenzie Investments now sends AIS to clients via secure email, instead of hard copy, if we have the client’s email address on file. Using email allows us to deliver AIS to clients earlier, giving them more time to work with their tax advisor.

    To request an AIS for a new US taxpayer client, or to provide a client’s email address for e-delivery, please send an email to
    operational.servicing@mackenzieinvestments.com before the end of the year. Be sure to use your business email address when sending your request.

Distribution dates

Please refer to the table below for Mackenzie's scheduled year-end distribution dates. The “Distribution Record Date” will be one business day prior to the distribution payment date.

December 9

Annual distributions of income and/or capital gains for Mackenzie private markets funds.

December 23

Annual distributions of income and/or capital gains for Mackenzie trust funds that qualify as mutual fund trusts.

December 31

Annual distributions of income and/or capital gains for money market funds and Mackenzie trust funds that do not qualify as mutual fund trusts (unit trusts, pooled funds and segregated funds).

Final tax factors for 2025 distributions are expected to be available here in mid-February.

Holiday hours of operation

Mackenzie will be open for our standard hours of operation over the holiday season, with the following exceptions:

December 24

  • Our Client Relations team will be available from 8:30 am to 4:00 pm ET
  • The Toronto Stock Exchange and Fundserv will close at 1:00 pm ET

December 31

  • Our Client Relations team will be available from 8:30 am to 5:00 pm ET

Statements: Mailing and web posting schedule

Below are the anticipated dates when year-end statements will be mailed and posted on online (AdvisorAccess and InvestorAccess).

Type of statement

Expected mailing date

Expected online availability

Retail

Week of Jan. 12, 2026

Week of Jan. 5, 2026

Managed account

Week of Jan. 12, 2026

Week of Jan. 12, 2026

Segregated funds

Week of Jan. 12, 2026

Week of Jan. 5, 2026

Pension

Week of Jan. 12, 2026

Week of Jan. 5, 2026

RDSP

Week of Jan. 12, 2026

Not available online

Braille/Large text

Week of Jan. 12, 2026

Not applicable

Please note that these dates are tentative and are subject to change.

Changes to RDSP statements coming in 2026

Please note that starting in 2026, we’ll no longer send mid-year statements to clients for Registered Disability Savings Plans. Since investors already receive regular account reporting through dealer statements, this change is designed to help reduce duplicate reporting and lower our environmental impact.

Advisors will still receive copies of their clients’ semi-annual RDSP statements in early July, and investors will continue to receive annual year-end statements from Mackenzie Investments, which provide a complete overview of their RDSP account activity and performance for the full year.

First 60-day RRSP contribution guidelines

The Canada Revenue Agency (CRA) deadline for receipt of first 60-day orders is 11:59:59 pm on March 2, 2026.

The processing deadline for trades requesting a first 60-day contribution will be 4:00 pm on March 4, 2026.

Mackenzie follows the industry best practices as outlined by the Securities and Investment Management Association (SIMA), formerly known as IFIC:

  • Contribution receipts will be mailed daily starting January 9, 2026 (excluding PACs and employee/employer GRRSP contributions). GRRSP and PAC contributions processed up to and including March 2, 2026 will be consolidated and issued on the same day. Duplicate receipts can be retrieved online on AdvisorAccess.
  • From March 3 to 4:00 pm ET on March 4, all contributions made into a Mackenzie RRSP will trigger a first 60-day contribution receipt, provided the supporting documentation was received in the dealer’s office on or before the deadline.
    • Dealers can designate electronic purchases as ‘first 60-day’ via Fundserv by indicating “contribution period = P” on the trade. Fundserv will reject all electronic orders placed as first 60-days (Contribution period = P) after 4:00 pm on March 4, 2026.
  • From March 3 to 4:00 pm ET on March 5, contributions made into a Mackenzie Group RRSP will trigger a first 60-day contribution receipt, provided the proper supporting documentation is received. This allows for situations where the employees’ contribution payments have been made prior to the deadline through their regular payroll deduction but the funds were not released in time by the employer or sponsor payroll programs.

Guidelines for issuing contribution receipts under exceptional circumstances after the March 4, 2026 deadline are provided by SIMA on their website at www.sima-amvi.ca.

These procedures are not considered an extension to the CRA deadline for contributions.  Rather, they’re intended to allow contributions received by the dealer before the deadline to be directed to Mackenzie for investment accordingly.

Tax slips: Mailing and web posting schedule

Please refer to the chart below for the anticipated dates and methods of delivery. Mailing and web posting dates will be the same unless otherwise indicated.

Receipt type

Tentative mailing and web posting dates

RRSP contribution receipts - First 60 days of 2026

As processed, starting January 2 (online) and January 9 (mailed)

RRSP contribution receipts – Rest-of-year (ROY)

Scheduled: Week of January 5

Consolidated First 60 days RRSP contribution receipts

  • Pre-authorized chequing (PAC)
  • Group RRSP

Scheduled online availability: Week of March 2
Scheduled mailing: Week of March 9

T4 (T4RSP, T4RIF, T4A, NR4)

Quebec residents will also receive RL2 and/or RL1.

Scheduled: Week of January 12

T4A RDSP

Quebec residents will also receive RL1.

Scheduled: Week of February 16
Note: these receipts are not available online

T4 FHSA


Scheduled: Week of January 26

T3, T5 (including NR4)

Quebec residents will also receive RL16 and/or RL 3.

Scheduled: Week of February 9

Manual CR and offsetting receipts: 60J, 60L and 60LV

Scheduled: Week of February 16

T5013 – Mackenzie Master Limited Partnership (MMLP) receipts

Quebec residents will also receive RL15.

Scheduled mailing: Week of February 23
Note: these receipts are not available online

T5008 Statement of Securities Transactions

Scheduled online availability: Week of January 19
Scheduled mailing: Week of February 2

T4 Adjustments

Scheduled: Week of February 2

T4 E-Media

Scheduled: Week of February 2

T3 and T5 Adjustments

As processed, starting February 9


Please note that these dates are tentative and are subject to change.