Income is generally reported through the T-series forms, with the number corresponding with a specific type of income situation. Individual taxpayers will report their income using the T1 return. Corporations and trusts respectively use the T2 and T3 forms. Employers use the T4 form to issue a Statement of Remuneration Paid for individual employees, which is then submitted to employees for T1 filing purposes Lastly, any investment income or capital gains earned by a taxpayer is reported in a T5 form. Depending on the complexity of a taxpayer's income situation, supplementary forms outside of the T-series may need to be completed.