Worksheet T2000-Calculation of Tax on Agreements to Acquire Shares

2022V1 - updated 2021-09-06

What’s New: No changes

 

<Return>

<T2000>

<TrustInformation>

<SummaryReportTypeCode></SummaryReportTypeCode>
- Required 1 alpha
- Originals = O
- Amendments= A
- Modifié = M
- Cancel = C

<TrustAccountNumber></TrustAccountNumber>
Account Number
- Required T + 8 numeric
- must correspond to the "Trust account number" assigned by the CRA

<TrustFilerName>
Required – must include all required child tags

<NameLine1Text></NameLine1Text>
Name of person filing this return
- Required 30 alphanumeric
- first 30 letters of the filer's name
- omit titles such as Mr., Mrs., etc.

<NameLine2Text></NameLine2Text>
Name of person filing this return
- 30 alphanumeric
- second 30 letters of the filer's name
- omit titles such as Mr., Mrs., etc.

</TrustFilerName>
<TrustFilerMailingAddress>
Required – must include all required child tags

<AddressLine1Text></AddressLine1Text>
Mailing address of filer –line 1

- Required 30 alphanumeric
- first line of the filer's address

<AddressLine2Text></AddressLine2Text>
Mailing address of filer –line 2
- 30 alphanumeric
- second line of the filer's address

<MunicipalityName></MunicipalityName>
City
- Required 28 alphanumeric
- city in which the filer is located

<ProvinceStateCode></ProvinceStateCode>
Province or territory
- Required 2 alpha
- Canadian province or territory in which the filer is located
- use the abbreviations listed in the T619 - Electronic transmittal under section: Transmitter province or territory code

<CountryCode></CountryCode>
Country code
- 3 alpha
- country in which the filer is located
- use the alphabetic country codes as outlined in the International Standard (ISO) 3166 - Codes for the Representation of Names of Countries.

<PostalZipCode></PostalZipCode>
Postal code
- Required 10 alphanumeric
- filer's Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9

</TrustFilerMailingAddress>

<TrustFilerPhoneNumber>
Required – must include all required child tags

<PhoneAreaCode></PhoneAreaCode>
Area code

- Required 3 numeric
- area code of telephone number

<PhoneNumber></PhoneNumber>
Telephone number

- Required 3 numeric with a (-), followed by 4 numeric.
- telephone number of the filer

<PhoneExtensionNumber></PhoneExtensionNumber>
Extension
- 5 numeric
- extension of telephone number

</TrustFilerPhoneNumber>

<TrustFilerLanguageCode></TrustFilerLanguageCode>
Language

- 1 alpha
- A = Anglais
- E = English
- F = French

<TrustFiscalPeriodEndDate>
Required – must include all required child tags

<Year></Year>
Trust fiscal period end date –Year
- Required 4 numeric

<Month></Month>
Trust fiscal period end date –Month
- Required 2 numeric

<Day></Day>
Trust fiscal period end date - day
- Required 2 numeric

</TrustFiscalPeriodEndDate>

<TrustReturnFilerClientIdenitfier></TrustReturnFilerClientIdenitfier>
Account Number
- Required 9 numeric
- when the client has failed to provide a SIN, enter zeroes in the entire field

<TrustReturnAssociationName></TrustReturnAssociationName>
Trust return association name
- Required 60 alphanumeric
- first 60 letters of the name of the association

</TrustInformation>

<TrustAcquiredCorporationShareTax>

<MonthlyAmount>

<MonthNumber></MonthNumber>
Month (Column A)
- 2 numeric

<Period1>
For Agreements before July 14, 1990.

<SharePaymentAmount></SharePaymentAmount>
Share Payment Amount (Column B)
- 15 numeric characters, dollars and cents
- if negative amounts are being reported, include the ""indicator before the dollar amount

<ShareTaxPayableAmount></ShareTaxPayableAmount>
Share tax payable amount (Column I)
- 1% of share payment amount
- 15 numeric characters, dollars and cents
- if negative amounts are being reported, include the ""indicator before the dollar amount

</Period1>

<Period2>
For Agreements after July 13, 1990 but before 1993.

<ShareFairMarketValueAmount></ShareFairMarketValueAmount>
Share fair market value amount (Column C)
- 15 numeric characters, dollars and cents
- if negative amounts are being reported, include the ""indicator before the dollar amount

<ShareTaxPayableAmount></ShareTaxPayableAmount>
Share tax payable amount (Column J)
- 1% of share market value amount
- 15 numeric characters, dollars and cents
- if negative amounts are being reported, include the ""indicator before the dollar amount

</Period2>

<Period3>
For agreements after 1992 but before April 26, 1995.

<ShareFairMarketValueAmount></ShareFairMarketValueAmount>
Share fair market value amount (Column D)
- 15 numeric characters, dollars and cents
- if negative amounts are being reported, include the ""indicator before the dollar amount

<ShareDividendPaymentAmount></ShareDividendPaymentAmount>
Share Dividend payment amount (Column E)
- 15 numeric characters, dollars and cents
- if negative amounts are being reported, include the ""indicator before the dollar amount

<ShareDividendReceiveAmount></ShareDividendReceiveAmount>
Share dividend received amount (Column F)
- 15 numeric characters, dollars and cents
- if negative amounts are being reported, include the ""indicator before the dollar amount

<ShareFairMarketValueTaxCalculationAmount></ShareFairMarketValueTaxCalculationAmount>
Share fair market value tax calculation amount (Column K)
- 1% of share fair market value amount
- 15 numeric characters, dollars and cents
- if negative amounts are being reported, include the ""indicator before the dollar amount

<ShareExcessDividendAmount></ShareExcessDividendAmount>
Share excess dividend amount (Column L)
- share dividend paid amount minus Share dividend received amount
- 15 numeric characters, dollars and cents
- if negative amounts are being reported, include the ""indicator before the dollar amount

<ShareTaxPayableAmount></ShareTaxPayableAmount>
Share tax payable amount (Column M)
- lesser of Share Fair Market Value Tax Calculation Amount (column K) vs Share Excess Dividend Amount (column L)
- 15 numeric characters, dollars and cents
- if negative amounts are being reported, include the ""indicator before the dollar amount

</Period3>

<Period4>
For agreements after April 25, 1995.

<ShareDividendPaymentAmount></ShareDividendPaymentAmount>
Share dividend payment amount (Column G)
- total amount of dividends paid on the shares
- 15 numeric characters, dollars and cents
- if negative amounts are being reported, include the ""indicator before the dollar amount

<ShareDividendReceiveAmount></ShareDividendReceiveAmount>
Share dividend received amount (Column H)
- total amount of dividends received from the shares
- 15 numeric characters, dollars and cents
- if negative amounts are being reported, include the ""indicator before the dollar amount

<ShareTaxPayableAmount></ShareTaxPayableAmount>
Share tax payable amount (Column N)
- share dividend payment amount (Column G) minus Share dividend received amount (Column H)
- 15 numeric characters, dollars and cents
- if negative amounts are being reported, include the ""indicator before the dollar amount

</Period4>

</MonthlyAmount>

</TrustAcquiredCorporationShareTax>

<TotalTrustAcquiredCorporationShareTax>

<Period1ShareTaxPayableAmount></Period1ShareTaxPayableAmount>
Period 1 share tax payable amount
- total of the monthly entries in column I
- 15 numeric characters, dollars and cents
- if negative amounts are being reported, include the ""indicator before the dollar amount

<Period2ShareTaxPayableAmount></Period2ShareTaxPayableAmount>
Period 2 share tax payable amount
- total of the monthly entries in column J
- 15 numeric characters, dollars and cents
- if negative amounts are being reported, include the ""indicator before the dollar amount

<Period3ShareTaxPayableAmount></Period3ShareTaxPayableAmount>
Period 3 share tax payable amount
- total of the monthly entries in column M
- 15 numeric characters, dollars and cents
- If negative amounts are being reported, include the ""indicator before the dollar amount

<Period4ShareTaxPayableAmount></Period4ShareTaxPayableAmount>
Period 4 share tax payable amount
- total of the monthly entries in column N
- 15 numeric characters, dollars and cents
- if negative amounts are being reported, include the ""indicator before the dollar amount

</TotalTrustAcquiredCorporationShareTax>

<TrustReturnTaxSummary>

<TotalAcquireCorporationShareTaxPayableAmount></TotalAcquireCorporationShareTaxPayableAmount>
Total of all amounts from columns I, J, M and N
- 15 numeric characters, dollars and cents
- if negative amounts are being reported, include the ""indicator before the dollar amount

<TrustAccountPaidAmount></TrustAccountPaidAmount>
Payments on Account
- 15 numeric characters, dollars and cents
- if negative amounts are being reported, include the ""indicator before the dollar amount

<TrustAccountBalanceAmount></TrustAccountBalanceAmount>
Balance owing or refund
- 15 numeric characters, dollars and cents
- if negative amounts are being reported, include the ""indicator before the dollar amount

</TrustReturnTaxSummary>

</T2000>

</Return>

Report a problem or mistake on this page
Please select all that apply:

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified: