T3M Environmental Trust Income Tax

2021V2 - updated 2021-12-09

What’s New:

Note: Starting December 23, 2021, we will no longer accept the T3 M - Environmental Trust Income Tax through the XML filing method. If you are required to file this return between December 23, 2021 and February 21, 2022, submit your return on paper. Register for EFILE today to file electronically on or after February 21, 2022. If you need a trust account number, visit our Trust Account Registration online service.

<Return>

<T3M>

<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
- Required
30 alphanumeric
- First 30 letters of the trustee's name
- Omit titles such as Mr., Mrs., etc.

<NameLine2Text></NameLine2Text>
Name of Trustee

- 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
- Required
30 alphanumeric
- First line of the trustee's address

<AddressLine2Text></AddressLine2Text>
Mailing address of trustee

- 30 alphanumeric
- Second line of the trustee's 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 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>

<DeclaredTrustProvinceCode></DeclaredTrustProvinceCode>
Province or territory of site
- Required
2 alpha
- Canadian province or territory of site
- Use the abbreviations listed in T619 - Electronic transmittal under section: Transmitter province or territory code.

<TrustEffectiveDate>
Required
– 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

- 4 numeric

<Month></Month>
Trust expiry date –Month

- 2 numeric

<Day></Day>
Trust expiry date – Day

- 2 numeric

</TrustExpiryDate>

</TrustInformation>

<QualifyingEnvironmentalTrustName></QualifyingEnvironmentalTrustName>
Name of trust
Required
- 60 Alphanumeric
- First 60 characters of the trust name

<QualifyingEnvironmentalTrustTypeCode></QualifyingEnvironmentalTrustTypeCode>
Type of trust
Required - 2 numeric
- Must be one of the following:
51=Mining reclamation;
52=Waste disposal reclamation;
53=Quarry reclamation
54=Pipeline reclamation.

<QualifyingEnvironmentalTrustBeneficiaryCount></QualifyingEnvironmentalTrustBeneficiaryCount>
Number of beneficiaries under the trust

- 15 numeric

<TotalQualifyingEnvironmentalTrustContributionAmount></TotalQualifyingEnvironmentalTrustContributionAmount>
Total amount of contributions made to the trust in the year

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

<TotalQualifyingEnvironmentalTrustWithdrawAmount></TotalQualifyingEnvironmentalTrustWithdrawAmount>
Total amounts withdrawn from the trust in the year

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

<TrustReturnTaxSummary>

<QualifyingEnvironmentalTrustTaxableIncomeAmount></QualifyingEnvironmentalTrustTaxableIncomeAmount>
Income subject to tax (Line 295)

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

<QualifyingEnvironmentalTrustFederalTaxPayableAmount></QualifyingEnvironmentalTrustFederalTaxPayableAmount>
Tax under Part XII.4 (Line 175)

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

<QualifyingEnvironmentalTrustProvincialTaxPayableAmount></QualifyingEnvironmentalTrustProvincialTaxPayableAmount>
Provincial tax on income subject to tax (Line 176)

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

<TotalTrustTaxPayableAmount></TotalTrustTaxPayableAmount>
Total Trust Tax Payable (Line 190)

- Line 175 + line 176
- 15 numeric characters, dollars and cents
- If negative amounts are being reported, include the "–"indicator before the dollar amount

<TrustAccountPaidAmount></TrustAccountPaidAmount>
Payments on account (Line 010)

- 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 (Line 090)

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

</TrustReturnTaxSummary>

</T3M>

</Return>

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