T3D Income Tax Return for Deferred Profit Sharing Plan (DPSP) or Revoked DPSP

2022V1 - updated 2021-09-06

What’s new: No changes

 

<Return>

<T3D>

<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

<TrusteeName>
Required
– must include all required child tags

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

<NameLine2Text></NameLine2Text>
Name of Trustee filing this return

- 30 alphanumeric
- second 30 letters of the trustee's name
- omit titles such as Mr., Mrs., etc.

</TrusteeName>

<TrusteeMailingAddress>
Required
– must include all required child tags

<AddressLine1Text></AddressLine1Text>
Mailing address of trustee–line 1
- Required
30 alphanumeric
- first line of the trustee's address

<AddressLine2Text></AddressLine2Text>
Mailing address of trustee–line 2

- 30 alphanumeric
- second line of the trustee address

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

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

<CountryCode></CountryCode>
Country code

- 3 alpha
- country in which the trustee 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
- trustee's Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9

</TrusteeMailingAddress>

<TrusteePhoneNumber>
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 trustee

<PhoneExtensionNumber></PhoneExtensionNumber>
Extension

- 5 numeric
- extension of telephone number

</TrusteePhoneNumber>

<TrusteeLanguageCode></TrusteeLanguageCode>
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>

<FirstYearFilingIndicator></FirstYearFilingIndicator>
First Year Filing

- 1 alpha
-Y = Yes
- N = No/Non
-O = Oui

<DeclaredTrustProvinceCode></DeclaredTrustProvinceCode>
Province or territory of residence of the plan
- Required
2 alpha
- Canadian province or territory in which the plan resides
- accepted values are AB, BC, MB, NB, NL, NS, NT, NU, ON, PE, QC, SK or YT

<TrustEffectiveDate>
Optional
- if present must include all required child tags

<Year></Year>
Trust effective Date –Year
- Required
4 numeric

<Month></Month>
Trust effective Date –Month
- Required
2 numeric

<Day></Day>
Trust effective date - Day
- Required
2 numeric

</TrustEffectiveDate>

<TrustExpiryDate>
Optional
- if present must include all required child tags

<Year></Year>
Trust expiry date –Year
Required
- 4 numeric

<Month></Month>
Trust expiry date –Month
Required
- 2 numeric

<Day></Day>
Trust expiry date – Day
Required
- 2 numeric

</TrustExpiryDate>

<TrustBookRecordAddress>
Optional
- if present must include all required child tags

<AddressLine1Text></AddressLine1Text>
Address where trust keeps its books and records –line 1
- Required
30 alphanumeric
- first line of the books and records location address

<AddressLine2Text></AddressLine2Text>
Address where trust keeps its books and records –line 2

- 30 alphanumeric
- second line of the books and records location address

<MunicipalityName></MunicipalityName>
Book City
- Required
28 alphanumeric
- city in which the books and records are located

<ProvinceStateCode></ProvinceStateCode>
Book Province or territory
- Required
2 alpha
- Canadian province or territory in which the books and records are located
- use the abbreviations listed in the T619 - Electronic media transmittal under section: Transmitter province or territory code.

<CountryCode></CountryCode>
Country code

- 3 alpha
- country in which the trustee 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>
Book Postal code
- Required
10 alphanumeric
- books and records postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9

</TrustBookRecordAddress>

<RegisteredPlanTrustOtherTrusteeNameGroup></RegisteredPlanTrustOtherTrusteeNameGroup>
Name of Other Trustees

- 60 alphanumeric
- first 60 letters of other trustee names
- omit titles such as Mr., Mrs., etc.

<TrustAssetTransfer>

<TransfereeName></TransfereeName>
Name of new trust, pension corporation, or insurance company

- 60 alphanumeric
- first 60 letters of the new trust name

<TransferDate>
Optional
- if present must include all required child tags

<Year></Year>
Transfer Date –Year
Required
- 4 numeric
- year the funds were transferred to another trust

<Month></Month>
Transfer Date –Month
Required
- 2 numeric
- month the funds were transferred to another trust

<Day></Day>
Transfer date - Day
Required
- 2 numeric
- Day the funds were transferred to another trust

</TransferDate>

</TrustAssetTransfer>

<RegisteredPlanName></RegisteredPlanName>
Name of Plan
- Required
60 alphanumeric
- first 60 letters of the name of plan

<PlanRegistrationNumber></PlanRegistrationNumber>
Plan Registration Number
- Required
7 numeric
- the first 7 digits of the plan registration number assigned by the CRA

<TrustRevocationDate>
Optional
- if present must include all required child tags

<Year></Year>
Trust revocation date –Year
Required
- 4 numeric

<Month></Month>
Trust revocation date –Month
Required
- 2 numeric

<Day></Day>
Trust revocation date – Day
Required
- 2 numeric

</TrustRevocationDate>

</TrustInformation>

<Schedule1>

<TrustNonQualifiedAcquisition>

<Investment>

<Description></Description>
Description of investment

- 60 alphanumeric
- first 60 letters of the description

<AcquisitionDate>
Optional
- if present must include all required child tags

<Year></Year>
Trust acquisition date –Year
Required
- 4 numeric

<Month></Month>
Trust acquisition date –Month
Required
- 2 numeric

<Day></Day>
Trust acquisition date – Day
Required-
2 numeric

</AcquisitionDate>

<AcquisitionFairMarketValueAmount></AcquisitionFairMarketValueAmount>
Fair market value at date of acquisition

- 15 numeric characters, dollars and cents
- positive amounts only

</Investment>

<TotalInvestmentTaxPayableAmount></TotalInvestmentTaxPayableAmount>
Total investment tax payable on non-qualified acquisitions (Schedule 1 Area A line 1, Field 100)

- sum of all Investment AcquisitionFairMarketValueAmount
- 15 numeric characters, dollars and cents

</TrustNonQualifiedAcquisition>

<SecurityLoanTrust>

<Property>

<Description></Description>
Description of property

- 60 alphanumeric
- first 60 letters of the description

<SecurityLoanFirstDate>
Optional
- if present must include all required child tags

<Year></Year>
Trust acquisition date –Year
Required-
4 numeric

<Month></Month>
Trust acquisition date –Month
Required
- 2 numeric

<Day></Day>
Trust acquisition date – Day
Required
- 2 numeric

</SecurityLoanFirstDate>

<SecurityLoanFirstDateMarketValueAmount></SecurityLoanFirstDateMarketValueAmount>
Fair market value at date first used

- 15 numeric characters, dollars and cents
- positive amounts only

</Property>

<TotalPropertyTaxPayableAmount></TotalPropertyTaxPayableAmount>
Tax on property used as security for a loan

- 15 numeric characters, dollars and cents
- Positive amounts only

</SecurityLoanTrust>

<TrustPropertyInadequateConsiderationDispostionAcquisition>

<DispositionBelowFairMarketValue>

<Property>

<Description></Description>
Description of property (Schedule 1 Area C Section 1 Column A)

- 60 alphanumeric
- first 60 letters of description

<DispositionDate>
Schedule 1 Area C Section 1 Column B)
Optional
- if present must include all required child tags

<Year></Year>
Disposition date –Year
Required
- 4 numeric

<Month></Month>
Disposition date –Month
Required
- 2 numeric

<Day></Day>
Disposition date – Day
Required
- 2 numeric

</DispositionDate>

<DispositionDateFairMarketValue></DispositionDateFairMarketValue>
Fair market value at date of disposition (Schedule 1 Area C Section 1 Column C)

- 15 numeric characters, dollars and cents
- positive amounts only

<DispositionProceedAmount></DispositionProceedAmount>
Proceeds of disposition (Schedule 1 Area C Section 1 Column D)

- 15 numeric characters, dollars and cents
- positive amounts only

<DispositionTaxableAmount></DispositionTaxableAmount>
Taxable amount of disposition (Schedule 1 Area C Section 1 Column E)

- 15 numeric characters, dollars and cents
- positive amounts only

</Property>

<TotalPropertyDispositionTaxableAmount></TotalPropertyDispositionTaxableAmount>
Total property disposition taxable amount (Schedule 1 Area C Section 1 Line 3)

- 15 numeric characters, dollars and cents
- if negative amounts are being reported, include the "–"indicator before the dollar amount

</DispositionBelowFairMarketValue>

<AcquisitionAboveFairMarketValue>

<Property>

<Description></Description>
Description of property (Schedule 1 Area C Section 2 Column A)

-60 alphanumeric
- first 60 letters of description

<AcquisitionDate>
(Schedule 1 Area C Section 2 Column B)
Optional
- if present must include all required child tags

<Year></Year>
Acquisition date –Year
Required
- 4 numeric

<Month></Month>
Acquisition date –Month
Required
- 2 numeric

<Day></Day>
Acquisition date – Day
Required
- 2 numeric

</AcquisitionDate>

<AcquisitionAmount></AcquisitionAmount>
Proceeds of acquisition (Schedule 1 Area C Section 2 Column C)

- 15 numeric characters, dollars and cents
- positive amounts only

<AcquisitionDateFairMarketValue></AcquisitionDateFairMarketValue>
Fair market value at date of Acquisition (Schedule 1 Area C Section 2 Column D)

- 15 numeric characters, dollars and cents

<AcquisitonTaxableAmount></AcquisitionTaxableAmount>
Taxable amount of acquisition (Schedule 1 Area C Section 2 Column E)

- 15 numeric characters, dollars and cents
- positive amounts only

</Property>

<TotalPropertyAcquisitionTaxableAmount></TotalPropertyAcquisitionTaxableAmount>
Total property disposition taxable amount (Schedule 1 Area C Section 2 Line 4)
- Sum of all AcquisitionTaxableAmount
- sum of all AcquisitionTaxableAmount
- 15 numeric characters, dollars and cents
- positive amounts only

</AcquisitionAboveFairMarketValue>

<TotalTaxableAmount></TotalTaxableAmount>
Total Schedule 1 Area C taxable amount where inadequate consideration given on purchase or sale (Field 210)

- 15 numeric characters, dollars and cents
- if negative amounts are being reported, include the "–"indicator before the dollar amount

<TotalTaxPayableAmount></TotalTaxPayableAmount>
Total Schedule 1 Area C tax payable where inadequate consideration given on purchase or sale (Schedule 1 Area C Section 2 Line 7, Field 110)

- TotalTaxableAmount * 1/2
- 15 numeric characters, dollars and cents
- positive amounts only

</TrustPropertyInadequateConsiderationDispostionAcquisition>

</Schedule1>

<Schedule2>

<BeneficiaryExcessContributionYearText></BeneficiaryExcessContributionYearText>
Years that excess contributions were made

-60 alphanumeric
-first 60 letters/numbers

<BeneficiaryName></BeneficiaryName>
Name of beneficiary (Schedule 2 Area A)

- 60 Alphanumeric
- first 60 letters of beneficiary's name

<BeneficiarySocialInsuranceNumber></BeneficiarySocialInsuranceNumber>
Social Insurance Number (Schedule 2 Area A)

- 9 numeric
- beneficiary's SIN
- when the beneficiary has failed to provide a SIN, enter zeroes in the entire field

<BeneficiaryExcess>

<MonthlySummary>

<MonthNumber></MonthNumber>
Month (Schedule 2 Area A Column A)

- 2 numeric

<PreviousMonthContributionBalanceAmount></PreviousMonthContributionBalanceAmount>
Contribution Amount for the previous month (Schedule 2 Area A Column B)

- 15 numeric characters, dollars and cents
- positive amounts only

<CurrentMonthContributionAmount></CurrentMonthContributionAmount>
Contribution Amount for the current month (Schedule 2 Area A Column C)

- 15 numeric characters, dollars and cents
- Positive amounts only

<YearToDateContributionAmount></YearToDateContributionAmount>
Contribution amount - year to date (Schedule 2 Area A Column D)

- sum of PreviousMonthContributionBalanceAmount and YearToDatecontributionAmount
- 15 numeric characters, dollars and cents
- positive amounts only

<CurrentMonthContributionReturnedAmount></CurrentMonthContributionReturnedAmount>
Contributions returned to the beneficiary during the current month (Schedule 2 Area A Column E)

- 15 numeric characters, dollars and cents
- positive amounts only

<CurrentMonthContributionBalanceAmount></CurrentMonthContributionBalanceAmount>
Year to date contribution amount minus current month contribution returned amount (Schedule 2 Area A Column F)

- 15 numeric characters, dollars and cents
- positive amounts only

<CurrentMonthGiftAmount></CurrentMonthGiftAmount>
Aggregate of gifts made to the trust after May 25, 1976 and before the end of the month (Schedule 2 Area B Column G)

- 15 numeric characters, dollars and cents
- positive amounts only

</MonthlySummary>

<TotalBeneficiaryContributionTaxableAmount></TotalBeneficiaryContributionTaxableAmount>
Total beneficiary contribution taxable amount (Schedule 2 Area C line 3)

- sum of allCurrentMonthContributionBalanceAmount
- 15 numeric characters, dollars and cents
- positive amounts only

<TotalBeneficiaryGiftTaxableAmount></TotalBeneficiaryGiftTaxableAmount>
Total beneficiary gift taxable amount (Schedule 2 Area C line 4)

- sum of allCurrentMonthGiftAmount
- 15 numeric characters, dollars and cents
- positive amounts only

</BeneficiaryExcess>

<TotalTrustExcessTaxableAmount></TotalTrustExcessTaxableAmount>
Total trust excess taxable amount (Schedule 2 Area C line 5, field 215)
- TotalBeneficiaryContributionTaxableAmount plus TotalBeneficiaryGiftTaxableAmount
- 15 numeric characters, dollars and cents
- if negative amounts are being reported, include the "–"indicator before the dollar amount

<TotalTrustExcessTaxPayableAmount></TotalTrustExcessTaxPayableAmount>
Total tax payable on excess amount (Schedule 2 Area C line 7, field 115)
- TotalTrustExcessTaxableAmount multiplied by 1%
- 15 numeric characters, dollars and cents
- positive amounts only

</Schedule2>

<Schedule4>

<MonthlyNonQualifiedProperty>

<MonthNumber></MonthNumber>
Month (Schedule 4 Column A)

- 2 numeric

<AcquisistionFairMarketValueAmount></AcquisistionFairMarketValueAmount>
Fair market value at the time of acquisition of all property that is not a qualified investment at end of month

- 15 numeric characters, dollars and cents
- positive amounts only

<AcquisitionFairMarketValueTaxableAmount></AcquisitionFairMarketValueTaxableAmount>
Fair market value at the time of acquisition of column (b) property that is taxable under paragraph 198(1)c

- 15 numeric characters, dollars and cents
- positive amounts only

<TaxableAmount></TaxableAmount>
Acquisistion fair market value amount minus acquisition fair market value taxable amount (Schedule 4 Column D)

- 15 numeric characters, dollars and cents
- positive amounts only

</MonthlyNonQualifiedProperty>
<TotalNonQualifiedPropertyTaxableAmount></TotalNonQualifiedPropertyTaxableAmount>
Total non-qualified property taxable amounts (Field 245)

- Sum of all TaxableAmount
- 15 numeric characters, dollars and cents
- positive amounts only

<TotalNonQualifiedPropertyTaxPayableAmount></TotalNonQualifiedPropertyTaxPayableAmount>
Part XI.1 tax on non-qualified property (Schedule 4 line 3, field 150)

- totalNonQualifiedPropertyTaxableAmount multiplied by 1%
- 15 numeric characters, dollars and cents
- positive amounts only

</Schedule4>

<Schedule5 >

<NonQualifiedTrustInvestmentDisposition>

<Investment>

<Description></Description>
Description of Investment (Schedule 5 Area A Column A)

- 60 alphanumeric
- first 60 letters of description

<AcquisitionDate>
(Schedule 5 Area A Column B)
Optional
- if present must include all required child tags

<Year></Year>
Acquisition date –Year
Required
- 4 numeric

<Month></Month>
Acquisition date –Month
Required
- 2 numeric

<Day></Day>
Acquisition date – Day
Required
- 2 numeric

</AcquisitionDate>

<AcquisitionTaxAmount></AcquisitionTaxAmount>
Tax imposed on acquisition (Schedule 5 Area A Column C)

- 15 numeric characters, dollars and cents
- positive amounts only

<DispositionDate>
(Schedule 5 Area A Column D)
Optional
- if present must include all required child tags

<Year></Year>
Disposition date –Year
Required
- 4 numeric

<Month></Month>
Disposition date –Month
Required
- 2 numeric

<Day></Day>
Disposition date – Day
Required-
2 numeric

</DispositionDate>

<ProceedAmount></ProceedAmount>
Proceeds of disposition (Schedule 5 Area A Column E)

- 15 numeric characters, dollars and cents

<TaxRefundAmount></TaxRefundAmount>
Tax Refund Amount (Schedule 5 Area A Column F)

- 15 numeric characters, dollars and cents
- positive amounts only

</Investment>

<TotalTaxRefundAmount></TotalTaxRefundAmount>
Total Refund of tax on the disposition of non-qualified investments (Schedule 5 Area A line 1, field 060)

- sum of all NonQualifiedTrustInvestmentDisposition TaxRefundAmount
- 15 numeric characters, dollars and cents
- positive amounts only

</NonQualifiedTrustInvestmentDisposition>

<SecurityLoanTrustPropertyRecovery>

<Property>

<Description></Description>
Description of Property (Schedule 5, Area B, Column A)

- 60 alphanumeric
- first 60 letters of description

<SecurityLoanFirstDate>
(Schedule 5, Area B, Column B)
Optional
- if present must include all required child tags

<Year></Year>
Security loan first date –Year
Required
- 4 numeric

<Month></Month>
Security loan first date –Month
Required
- 2 numeric

<Day></Day>
Security loan first date – Day
Required
- 2 numeric

</SecurityLoanFirstDate>

<UsageTaxAmount></UsageTaxAmount>
Tax imposed on use (Schedule 5, Area B, Column C)

- 15 numeric characters, dollars and cents
- positive amounts only

<SecurityLoanExpiryDate>
Optional
- if present must include all required child tags
(Schedule 5, Area B, Column D)

 

<Year></Year>
Security loan expiry date –Year
Required
- 4 numeric

<Month></Month>
Security loan expiry date –Month
Required
- 2 numeric

<Day></Day>
Security loan expiry date – Day
Required
- 2 numeric

</SecurityLoanExpiryDate>

<UsageNetLossAmount></UsageNetLossAmount>
Net loss sustained through use (Schedule 5, Area B, Column E)

- 15 numeric characters, dollars and cents
- positive amounts only

<TaxRefundAmount></TaxRefundAmount>
Tax Refund Amount - tax imposed on use minus net loss sustained through use (Schedule 5, Area B, Column F)

- UsageTaxAmount minus UsageNetLossAmount
- 15 numeric characters, dollars and cents
- positive amounts only

</Property>

<TotalTaxRefundAmount></TotalTaxRefundAmount>
Total Refund of tax on recovery of property given as security for a loan (Schedule 5 Area B line 2, field 070)

- sum of all SecurityLoanTrustPropertyRecovery TaxRefundAmount
- 15 numeric characters, dollars and cents
- positive amounts only

</SecurityLoanTrustPropertyRecovery>

<InitialNonQualifiedTrustInvestmentDisposition>

 

<PreviousTaxAmount></PreviousTaxAmount>
Total taxes under subsection 199(1) paid in previous years on initial non-qualified investments (Schedule 5 Area C line 3)

- 15 numeric characters, dollars and cents
- positive amounts only

<BaseAmount></BaseAmount>
Initial base of non-qualified investments (Schedule 5 Area C line 4)

- 15 numeric characters, dollars and cents
- positive amounts only

<ProceedAmount></ProceedAmount>
Proceeds of disposition in all years (Schedule 5 Area C line 5)

- 15 numeric characters, dollars and cents
- positive amounts only

<NetBaseAmount></NetBaseAmount>
Initial base of non-qualified investments minus proceeds of disposition in all years (Schedule 5 Area C line 6)

- 15 numeric characters, dollars and cents
- positive amounts only

<PreviousTaxRefundAmount></PreviousTaxRefundAmount>
Previous refunds of tax on initial non-qualified investments (Schedule 5 Area C line 7)

- 15 numeric characters, dollars and cents
- positive amounts only

<NonRefundableTaxAmount></NonRefundableTaxAmount>
Non refundable tax amount – net base amount plus previous refunds of tax on initial non-qualified investments (Schedule 5 Area C line 8)

- previousTaxAmount minus NonRefundableTaxAmount
- 15 numeric characters, dollars and cents
- positive amounts only

<TotalTaxRefundAmount></TotalTaxRefundAmount>
Total Refund of tax on the disposition of initial non-qualified investments

- 15 numeric characters, dollars and cents
- positive amounts only

</InitialNonQualifiedTrustInvestmentDisposition>

</Schedule5>

<TrustReturnTaxSummary>

<TotalAcquireCorporationShareTaxPayableAmount></TotalAcquireCorporationShareTaxPayableAmount>
Total acquired corporation share tax payable amount (Field 140)

- line 5 of summary of tax or refund (Schedule 3 field 241)
- 15 numeric characters, dollars and cents
- if negative amounts are being reported, include the "–"indicator before the dollar amount

<TotalTrustTaxPayableAmount></TotalTrustTaxPayableAmount>
Total tax payable amount (Field 190)

- line 7 of summary of tax or refund
- 15 numeric characters, dollars and cents

<TrustAccountPaidAmount></TrustAccountPaidAmount>
Payments on Account (Field 010)

- line 8 of summary of tax or refund
- 15 numeric characters, dollars and cents

<TotalDeferredProfitSharingPlanTaxUnpaidAmount></TotalDeferredProfitSharingPlanTaxUnpaidAmount>
Unpaid balance of tax

- line 9 of summary of tax or refund (line7 minus line 8)
- 15 numeric characters, dollars and cents
- if negative amounts are being reported, include the "–"indicator before the dollar amount

<TotalDeferredProfitSharingPlanTaxRefundAmount></TotalDeferredProfitSharingPlanTaxRefundAmount>
Total deferred profit sharing plan tax refund amount

- total of all TotalTaxRefundAmount tags (line 10 plus line 11 plus line 12)
- line 13 of summary of tax or refund
- positive amounts only

<TrustAccountBalanceAmount></TrustAccountBalanceAmount>
Balance owing (Field 090)

- line 14 of summary of tax or refund (line 9 minus line 13)
- 15 numeric characters, dollars and cents
- if negative amounts are being reported, include the "–"indicator before the dollar amount

</TrustRetuurnTaxSummary>

</T3D>

</Return>

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