T3 RET, T3 Trust Income Tax and Information Return

2021V2 - updated 2021-12-09

What’s New: 

Note: Starting December 23, 2021, we will no longer accept the T3 RET – T3 Trust Income Tax and Information Return 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.

New Type of Trust codes added

Testamentary trusts:

905  Spousal or common-law partner trust

Inter Vivos trust:

320   Tax-free savings account (TFSA) trust
321   Employee life and health trust (ELHT)
322   Spousal or common-law partner trust
323   Unit trust
324   Mutual fund trust
325   Communal organization trust
326   Employee benefit plans trust
327   Insurance segregated fund-fully registered trust
328   Insurance segregated fund-partially registered trust
329   Insurance segregated fund-non-registered
330   Non-profit organization-subsection 149(5) trust
331   Non-profit organization trust-subsection 149(1)(l)
332   Employee trust
333   Blind/revocable trust
334   Personal trust
335   Joint Spousal or common-law partner trust.
336   Alter ego trust
337   Master trust
338   Specified income flow-through (SIFT) trust
519   Pooled registered pension plans (PRPP)

Restrictions for Internet file transfer

For Form T3 RET, T3 Trust Income Tax and Information Return, Internet file transfer is only available for 2017 and later years, if a trust’s taxable income, total taxes payable, and refund or balance owing are 0.00. The following is a list of criteria that would restrict a representative from using Internet file transfer to file a return:

  • The amount in fields 56, 84, or 94 is greater than 0.00
  • The return is for a tax year before 2017
  • The trust does not have a trust account number or cannot enter one in the electronic file
  • The trust is a specified investment flow-through (SIFT) trust (code 028)
  • For the related tax year, the trust is subject to deemed dispositions as detailed on Form T1055, Summary of Deemed Dispositions
  • The trust is reporting:
    • gross-up amounts of dividends in field 49
    • reserves on Schedule T3SCH2, Reserves on Dispositions of Capital Property, or in field 1170 of Schedule T3SCH1, Dispositions of Capital Property
    • capital gains on gifts of certain capital property on Schedule T3SCH1A, Capital Gains on Gifts of Certain Capital Property
    • designations of taxable capital gains eligible for deduction on line 930 of T3SCH9 Income Allocations and Designations to Beneficiaries
  • The trust is subject to minimum tax and has a net adjusted taxable income for minimum tax (field 12270 of Schedule T3SCH12, Minimum Tax) that is greater than 0.00
  • The trust is filing Form RC199, Voluntary Disclosures Program (VDP) Taxpayer Agreement, or the taxpayer is making a request under the Voluntary Disclosures Program
  • The trust went bankrupt and is filing its pre- or post-bankruptcy return
  • The return is an amended tax return

Identification information

The trust cannot use Internet file transfer to change identification information for the trust, such as the:

  • name
  • legal representative (trustee/executor/administrator)
  • legal representative’s address
  • alternate mailing address, if different from the legal representative’s address
  • direct deposit information (nor can you request direct deposit)

Paper documentation

What is required?

For ease of discussion in this part, all elections, designations, agreements, waivers, and special elective returns are referred to as elections.

The Income Tax Act provides for these various elections to be made. Some are made on authorized Canada Revenue Agency (CRA) forms, while others are made by providing specific information in a letter/note format. All elections, including supporting documentation, must be sent to the Canada Revenue Agency (CRA) in writing, unless otherwise indicated. For an election to be considered valid, the CRA must receive the election no later than the due date given in the Income Tax Act.

Where do you send it?

Except for Form T1135, send paper documentation to support elections to the tax centre that serves the area where the legal representative lives. Send your completed Form T1135, Foreign Income Verification Statement, to the tax centre address shown on the form.

Give the trust’s name, representative’s name, address, and trust account number on all election forms and letters.

Indicate in a covering letter that the documentation is in support of the trust’s electronically filed return.

Note
Keep all other documentation used to prepare a return, such as, books, records, forms, schedules, and receipts (but not elections, as identified above). Be ready to send this documentation to the Canada Revenue Agency on request.

< Return>

<T3GEN>
T3 Trust Income Tax and Information Return

<TrustIdentInformation>
Step 1 – Identification and other required information
Required - must include all required child tags

<SummaryReportTypeCode></SummaryReportTypeCode>
- Required
- 1 alpha
- O = Original

<TaxYearEndTrustResidenceCountryCode></TaxYearEndTrustResidenceCountryCode>
Residence of trust at the end of the tax year – Specify country (if other than Canada)
- Optional
- 3 alpha
- use the alphabetic country codes as outlined in the International Standard (ISO) 3166 - Codes for the Representation of Names of Countries.

<TrustCanadianResidenceProvinceCode></TrustCanadianResidenceProvinceCode>
Residence of the trust at the end of the tax year – If Canada, enter the province or territory
- Optional
- 2 alpha
- Must be one of the following abbreviations:
NL - Newfoundland, PE - Prince Edward Island, NS - Nova Scotia, NB - New Brunswick, QC - Quebec, ON - Ontario, MB - Manitoba, SK - Saskatchewan, AB - Alberta, BC - British Columbia, YT - Yukon, NU - Nunavut, NT - Northwest Territories

<TrustName></TrustName>
Name of Trust
- Required
- 60 alphanumeric

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

<TrusteeName></TrusteeName>
Name of trustee, executor, liquidator, or administrator
- Required
- 60 alphanumeric
- omit titles such as Mr., Mrs., etc.

<TrusteeMailingAddress>
Required - must include all required child tags

<AddressLine1Text></AddressLine1Text>
Mailing address of trustee, executor, liquidator, or administrator - line 1
- Required
- 30 alphanumeric
- first line of trustee’s address

<AddressLine2Text></AddressLine2Text>
Mailing address of trustee, executor, liquidator, or administrator - line 2
- Optional
- 30 alphanumeric
- second line of trustee’s address

<MunicipalityName></MunicipalityName>
City
- Required
- 28 alphanumeric
- Trustee’s city

<ProvinceStateCode></ProvinceStateCode>
Province or territory
- Required
- 2 alpha
- Canadian province or territory in which the trustee is located or the state in the USA where the trustee is located
- use the abbreviations listed in the T619 - Electronic media transmittal under section: Transmitter province or territory code.
- when the trustee’s country code is neither CAN nor USA, enter ZZ in this field

<CountryCode></CountryCode>
Country Code
- Optional
- 3 alpha
- use the alphabetic country codes as outlined in the International Standard (ISO) 3166 - Codes for the Representation of Names of Countries.
- trustee’s country code
- always use CAN for Canada, and USA for the United States of America

<PostalZipCode></PostalZipCode>
Postal Code
- Required
- 10 alphanumeric
- Trustee's Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric; example: A9A9A9
- or the trustee’s USA zip code
- or where the trustee’s country code is neither CAN nor USA, enter the foreign postal code

</TrusteeMailingAddress>

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

<PhoneAreaCode>
Area Code
- Required
- 3 numeric
- trustee’s area code

<PhoneNumber></PhoneNumber>
Telephone Number
- Required
- 3 numeric, with a (-) followed by 4 numeric
- trustee’s telephone number

<PhoneExtensionNumber></PhoneExtensionNumber>
Extension
- Optional
- 5 numeric
- trustee’s extension

</TrusteePhoneNumber>

<NonTrusteeContactName></NonTrusteeContactName>
Name of Non-Trustee Contact
- Optional
- 60 alphanumeric
- omit titles such as Mr., Mrs., etc.

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

<AddressLine1Text></AddressLine1Text>
Mailing address, if different than trustee (or mailing address of the contact person, if different) - line 1
- Required
- 30 alphanumeric
- first line of non-trustee contact’s address

<AddressLine2Text></AddressLine2Text>
Mailing address, if different than trustee (or mailing address of the contact person, if different)- line 2
- Optional
- 30 alphanumeric
- second line of non-trustee contact’s address

<MunicipalityName></MunicipalityName>
City
- Required
- 28 alphanumeric
- non-trustee contact’s city

<ProvinceStateCode></ProvinceStateCode>
Province or territory
- Required
- 2 alpha
- Canadian province or territory in which the non-trustee contact is located or the state in the USA where the non-trustee contact is located
- use the abbreviations listed in the T619 - Electronic media transmittal under section: Transmitter province or territory code.
- non-trustee contact’s province or territory
- when the non-trustee’s country code is neither CAN nor USA, enter ZZ in this field

<CountryCode></CountryCode>
Country Code
- Optional
- 3 alpha
- use the alphabetic country codes as outlined in the International Standard (ISO) 3166 - Codes for the Representation of Names of Countries.
- non-trustee contact’s country code
- always use CAN for Canada, and USA for the United States of America

<PostalZipCode></PostalZipCode>
Postal Code
- Required
- 10 alphanumeric
- non-trustee contact’s Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric; example: A9A9A9
- or the non-trustee contact’s USA zip code
- or where the non-trustee contact’s country code is neither CAN nor USA, enter the foreign postal code

</NonTrusteeContactMailingAddress>

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

<PhoneAreaCode>
Area Code
- Required
- 3 numeric
- non-trustee contact’s area code

<PhoneNumber></PhoneNumber>
Telephone Number
- Required
- 3 numeric, with a (-) followed by 4 numeric
- non-trustee contact’s telephone number

<PhoneExtensionNumber></PhoneExtensionNumber>
Extension
- Optional
- 5 numeric
- non-trustee contact’s extension

</NonTrusteeContactPhoneNumber>

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

<SettlementLandName></SettlementLandName>
Designated Aboriginal Settlement Land Name
- Required
- 60 alphanumeric

<SettlementLandNumber></SettlementLandNumber>
Settlement Number
- Required
- 5 numeric

</DesignatedAboriginalSettlementLandResidenceInformation>

<TrustBusinessIncomeProvince></TrustBusinessIncomeProvince>
If the trust had business income in the year, enter the province(s) or territory(ies) where that income was earned
- Optional
- 60 alphanumeric

<TrustCanadianResidentStartDate>
If the trust became a resident of Canada in the year, enter the date
Optional - if present must include all required child tags

<Year></Year>
Became Resident - Year
- Required
- 4 numeric

<Month></Month>
Became Resident - Month
- Required
- 2 numeric
- 01 to 12

<Day></Day>
Became Resident - Day
- Required
- 2 numeric
- 01 to 31

</TrustCanadianResidentStartDate>

<TrustCanadianResidentEndDate>
If the trust ceased to be a resident of Canada in the year, enter the date
Optional - if present must include all required child tags

<Year></Year>
Ceased to be Resident - Year
- Required
- 4 numeric

<Month></Month>
Ceased to be Resident - Month
- Required
- 2 numeric
- 01 to 12

<Day></Day>
Ceased to be Resident - Day
- Required
- 2 numeric
- 01 to 31

</TrustCanadianResidentEndDate>

<TrustDeemedCanadianResidentIndicator></TrustDeemedCanadianResidentIndicator>
Is this a deemed resident trust?
- Optional
- 1 alpha
- Y = Yes
- N = No/Non
- O = Oui

<TrustForeignResidentCountry></TrustForeignResidentCountry>
If yes, please specify any other country in which it is also considered resident
- Optional
- 60 alphanumeric

<TrustCorrespondenceLanguageCode></TrustCorrespondenceLanguageCode>
Your language of correspondence
- Optional
- 1 alpha
- A = Anglais
- E = English
- F = French

<TrustTypeCode></TrustTypeCode>
Type of Trust - See the T3 Guide, T4013 for details
- Required
- 3 numeric
- Testamentary trusts:
001  Spousal or common law partner trust
900   Testamentary trust that is not identified by one of the other testamentary trust codes
901   Lifetime Benefit trust
903   An estate that designated itself as a graduated rate estate (applicable for tax years ending after 2015);
904   Qualified disability trust (applicable for tax years ending after 2015)
905   Spousal or common-law partner trust

- Inter Vivos trusts:
300   Other trust
301   Registered retirement savings plan trust (RRSP) to report tax payable on an advantage under section 207.05 of the Act
302   Registered retirement income fund trust (RRIF) to report tax payable on an advantage under section 207.05 of the Act
303   Registered disability savings plan (RDSP) trust to report tax payable on an advantage under section 207.05 of the Act
304   Real estate investment trust (REIF)
305   Health and welfare trust (HWT)
306   Salary deferral arrangement trust (SDA)
314   Environmental quality act trust described in paragraph 149(1)(z.1) of the Act
315   Nuclear fuel waste Act trust described in paragraph 149(1)(z.2) of the Act
316   Hepatitis C trust described in paragraph 81(1)(g.3) of the Act
317   Indian residential schools trust described in paragraph 81(1)(g.3) of the Act
318   Tax-free savings account (TFSA) trust described in paragraph 146.2(9) of the Act
319   Registered Education Savings Plan (RESP) trust
320   Tax-free savings account (TFSA) trust
321   Employee life and health trust (ELHT)
322   Spousal or common-law partner trust
323   Unit trust
324   Mutual fund trust
325   Communal organization trust
326   Employee benefit plans trust
327   Insurance segregated fund-fully registered trust
328   Insurance segregated fund-partially registered trust
329   Insurance segregated fund-non-registered
330   Non-profit organization-subsection 149(5) trust
331   Non-profit organization trust-subsection 149(1)(l)
332   Employee trust
333   Blind/revocable trust
334   Personal trust
335   Joint Spousal or common-law partner trust
336   Alter ego trust
337   Master trust
338   Specified income flow-through (SIFT) trust
519   Pooled registered pension plans (PRPP)

<TrustTypeDescription></TrustTypeDescription>
Other testamentary/inter vivos trust (specify)
- Optional
- 60 alphanumeric

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

<TestatorDeathDate>
Date of death
Required - must include all required child tags

<Year></Year>
Date of death - Year
- Required
- 4 numeric

<Month></Month>
Date of death - Month
- Required
- 2 numeric
- 01 to 12

<Day></Day>
Date of death - Day
- Required
- 2 numeric
- 01 to 31

</TestatorDeathDate>

<TestatorSIN></TestatorSIN>
Social Insurance Number of the deceased
- Required
- 9 numeric

</TestamentaryTrustInformation>

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

<TrustCreateDate>
Date trust was created
Required - must include all required child tags

<Year></Year>
Date trust was created - Year
- Required
- 4 numeric

<Month></Month>
Date trust was created - Month
- Required
- 2 numeric
- 01 to 12

<Day></Day>
Date trust was created - Day
- Required
- 2 numeric
- 01 to 31

</TrustCreateDate>

<NonProfitOrganizationBN></NonProfitorganizationBN>
Non-profit organization - Business Number, if any
- Optional
- 15 alphanumeric
- format: 9 numeric, 2 alpha, 4 numeric

</InterVivosTrustInformation>

<TrustFiscalPeriodStartDate>
Return for tax year - From
Required - must include all required child tags

<Year></Year>
Fiscal Period Start - Year
- Required
- 4 numeric

<Month></Month>
Fiscal Period Start - Month
- Required
- 2 numeric
- 01 to 12

<Day></Day>
Fiscal Period Start - Day
- Required
- 2 numeric
- 01 to 31

</TrustFiscalPeriodStartDate>

<TrustFiscalPeriodEndDate>
Return for tax year - To
Required - must include all required child tags

<Year></Year>
Fiscal Period End - Year
- Required
- 4 numeric

<Month></Month>
Fiscal Period End - Month
- Required
- 2 numeric
- 01 to 12

<Day></Day>
Fiscal Period End - Day
- Required
- 2 numeric
- 01 to 31

</TrustFiscalPeriodEndDate>

<FirstYearFilingIndicator></FirstYearFilingIndicator>
Is this the first year of filing a T3 return?
- Optional
- 1 alpha
- Y = Yes
- N = No/Non
- O = Oui

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

<TrustPreviousGeneralIncomeTaxReturnTaxYear></TrustPreviousGeneralIncomeTaxReturnTaxYear>
If no, for what year was the last return filed?
- Optional
- 4 numeric

<TrustDocumentFilingMethod></TrustDocumentFilingMethod>
If yes, attach a copy of the trust document or will, and a list of assets at death (unless filed with the T3APP or the deceased’s final T1 return)
- Optional
- 9 alphanumeric
- “WITHT3APP”
- “WITHT1”

</FirstYearFilingIndicatorGroup>

<TrustFinalGeneralIncomeTaxReturnIndicator></TrustFinalGeneralIncomeTaxReturnIndicator>
Is this the final return of the trust?
- Optional
- 1 alpha
- Y = Yes
- N = No/Non
- O = Oui

<TrustWindupDate>
If yes, enter the trust wind-up date
Optional - if present must include all required child tags

<Year></Year>
Wind-up Date - Year
- Required
- 4 numeric

<Month></Month>
Wind-up Date - Month
- Required
- 2 numeric
- 01 to 12

<Day></Day>
Wind-up Date - Day
- Required
- 2 numeric
- 01 to 31

</TrustWindupDate>

<TrustForeignPropertyCostExceedingIndicator></TrustForeignPropertyCostExceedingIndicator>
Did the trust hold specified foreign property at any time in the tax year with a total cost of more than CAN $100,000?
- Optional
- 1 alpha
- Y = Yes
- N = No/Non
- O = Oui
- If yes, you may have to complete Form T1135, Foreign Income Verification Statement. For filing requirements, see that form.

</TrustIdentInformation>

<TrustOtherInformation>
Other required information
Required - must include all required child tags

<ElectingTrustIndicator></ElectingTrustIndicator>
1. If the trust is a deemed resident trust, is the trust an "electing trust" as defined in section 94?
- Required
- 1 alpha
- Y = Yes
- N = No/Non
- O = Oui

<TrustNonResidentIncomeElectionYear></TrustNonResidentIncomeElectionYear>
1. If yes, in what year did the trust elect to have paragraph 94(3)(f) apply?
- Optional
- 4 numeric

<TrustIncomeBeneficiaryAllocationRequiredIndicator></TrustIncomeBeneficiaryAllocationRequiredIndicator>
2. Does the will, trust document, or court order require the payment to beneficiaries of trust income earned in the current year?
If yes, complete Schedule 9
- Required
- 1 alpha
- Y = Yes
- N = No/Non
- O = Oui

<TrustNonCashAssetBeneficiaryDistributionIndicator></TrustNonCashAssetBeneficiaryDistributionIndicator>
3. Did the trust distribute assets other than cash to a beneficiary during the tax year?
- Required
- 1 alpha
- Y = Yes
- N = No/Non
- O = Oui

<TrustBeneficiaryChangeIndicator></TrustBeneficiaryChangeIndicator>
4. Was there a change to the beneficiaries of the trust?
- Required
- 1 alpha
- Y = Yes
- N = No/Non
- O = Oui

<TrustDeemedDispositionBeneficiaryDeathIndicator></TrustDeemedDispositionBeneficiaryDeathIndicator>
5. Did the lifetime beneficiary under the trust die in the year?
- Required
- 1 alpha
- Y = Yes
- N = No/Non
- O = Oui

<TrustDeemedDispositionBeneficiaryDeathDate>
5. If yes, provide the date of death (see the guide for details)
Optional - if present must include all required child tags

<Year></Year>
Lifetime Beneficiary Date of Death - Year
- Required
- 4 numeric

<Month></Month>
Lifetime Beneficiary Date of Death - Month
- Required
- 2 numeric
- 01 to 12

<Day></Day>
Lifetime Beneficiary Date of Death - Day
- Required
- 2 numeric
- 01 to 31

</TrustDeemedDispositionBeneficiaryDeathDate>

<TrustNonArmsLengthDebtTransactionIndicator></TrustNonArmsLengthDebtTransactionIndicator>
6. Did the trust borrow money, or incur a debt, in a non-arm’s length transaction?
- Required
- 1 alpha
- Y = Yes
- N = No/Non
- O = Oui

<TrustNonArmsLengthDebtTransactionYear></TrustNonArmsLengthDebtTransactionYear>
6. If yes, state the year
- Optional
- 4 numeric

<TrustCapitalIncomeInterestOwnershipChangeIndicator></TrustCapitalIncomeInterestOwnershipChangeIndicator>
7. For any trust (other than a unit trust) did the ownership of capital or income interests change since 1984?
- Required
- 1 alpha
- Y = Yes
- N = No/Non
- O = Oui

<TrustCapitalIncomeInterestOwnershipChangeYear></TrustCapitalIncomeInterestOwnershipChangeYear>
7. If yes, state the year
- Optional
- 4 numeric

<TrustPrivateCorporationShareHolderIndicator></TrustPrivateCorporationShareHolderIndicator>
8. Does the trust hold shares in a private corporation?
- Required
- 1 alpha
- Y = Yes
- N = No/Non
- O = Oui

<TrustAdditionalContributionPropertyReceiptIndicator></TrustAdditionalContributionPropertyReceiptIndicator>
9. Did the trust receive any additional property by way of a contribution of property (as defined in the "Definitions" of the guide) since June 22, 2000?
- Required
- 1 alpha
- Y = Yes
- N = No/Non
- O = Oui

<TrustAdditionalContributionPropertyReceiptYear></TrustAdditionalContributionPropertyReceiptYear>
9. If yes, state the year
- Optional
- 4 numeric

<PublicTrustIndicator></PublicTrustIndicator>
10. Does the trust qualify as a public trust or public investment trust that has to post information about the trust on the CDS Innovations Inc. web site under section 204.1 of the Income Tax Regulations?
- Required
- 1 alpha
- Y = Yes
- N = No/Non
- O = Oui

<TrustInternationalFinancialReportingStandardIndicator></TrustInternationalFinancialReportingStandardIndicator>
11. Did the trust use the International Financial Reporting Standards when it prepared its financial statements?
- Required
- 1 alpha
- Y = Yes
- N = No/Non
- O = Oui

<TrustLossRestrictionEventIndicator></TrustLossRestrictionEventIndicator>
12. Was the trust subject to a loss restriction event during this tax year?
- Required
- 1 alpha
- Y = Yes
- N = No/Non
- O = Oui

<TrustLossRestrictionEventDate>
12. If yes, provide the date of the event
Optional - if present must include all required child tags

<Year></Year>
Loss Restriction Event Date - Year
- Required
- 4 numeric

<Month></Month>
Loss Restriction Event Date - Month
- Required
- 2 numeric
- 01 to 12

<Day></Day>
Loss Restriction Event Date - Day
- Required
- 2 numeric
- 01 to 31

</TrustLossRestrictionEventDate>

</TrustOtherInformation>

<TrustTotalIncome>
Step 2 – Calculating total income (see lines 01 to 20 in the guide)
Required - must include all required child tags

<TaxableCapitalGainAmount></TaxableCapitalGainAmount>
Taxable capital gains (line 23 of Schedule 1)
- Optional
- 13 numeric (dollars only)
- field 1

<PensionIncomeAmount></PensionIncomeAmount>
Pension income (report CPP/QPP death benefits on line 19)
- Optional
- 13 numeric (dollars only)
- field 2

<TaxableCanadianCorporationActualDividendAmount></TaxableCanadianCorporationActualDividendAmount>
Total of actual amount of dividends from taxable Canadian corporations (line 3 of Schedule 8)
- Optional
- 13 numeric (dollars only)
- field 3

<ForeignInvestmentIncomeAmount></ForeignInvestmentIncomeAmount>
Foreign investment income (line 6 of Schedule 8)
- Optional
- 13 numeric (dollars only)
- If negative amounts are being reported, include the "–" indicator before the dollar amount
- field 4

<OtherInvestmentIncomeAmount></OtherInvestmentIncomeAmount>
Other investment income (line 12 of Schedule 8)
- Optional
- 13 numeric (dollars only)
- If negative amounts are being reported, include the "–" indicator before the dollar amount
- field 5

<BusinessGrossIncomeAmount></BusinessGrossIncomeAmount>
Gross business income
- Optional
- 13 numeric (dollars only)
- field 96

<BusinessNetIncomeAmount></BusinessNetIncomeAmount>
Net business income
- Optional
- 13 numeric (dollars only)
- If negative amounts are being reported, include the "–" indicator before the dollar amount
- field 6

<FarmingFishingGrossIncomeAmount></FarmingFishingGrossIncomeAmount>
Gross farming or fishing income
- Optional
- 13 numeric (dollars only)
- field 97

<FarmingFishingNetIncomeAmount></FarmingFishingNetIncomeAmount>
Net farming or fishing income
- Optional
- 13 numeric (dollars only)
- If negative amounts are being reported, include the "–" indicator before the dollar amount
- field 7

<RealEstatePropertyRentalGrossIncomeAmount></RealEstatePropertyRentalGrossIncomeAmount>
Gross rental income
- Optional
- 13 numeric (dollars only)
- field 99

<RealEstatePropertyRentalNetIncomeAmount></RealEstatePropertyRentalNetIncomeAmount>
Net rental income
- Optional
- 13 numeric (dollars only)
- If negative amounts are being reported, include the "–" indicator before the dollar amount
- field 9

<AgriInvestFund2IncomeAmount></AgriInvestFund2IncomeAmount>
AgriInvest Fund 2 payments (see line 10 in the guide)
- Optional
- 13 numeric (dollars only)
- field 10

<TrustBeneficiarySpouseAliveCommunalOrganizationAgriInvestFund2IncomeAmount></TrustBeneficiarySpouseAliveCommunalOrganizationAgriInvestFund2IncomeAmount>
AgriInvest Fund 2 payments received while the beneficiary spouse or common-law partner is, or was, alive, or received by a communal organization
- Optional
- 13 numeric (dollars only)
- field 101

<DeemedPropertyDispositionNetIncomeAmount></DeemedPropertyDispositionNetIncomeAmount>
Deemed dispositions income or losses (line 42 of Form T1055)
- Optional
- field 11
- amount in this field must be “0”

<OtherIncomeAmount ></OtherIncomeAmount>
Other Income
- Optional
- 13 numeric (dollars only)
- field 19

</TrustTotalIncome>

<TrustNetIncome>
Step 3 – Calculating net income (see lines 21 to 50 in the guide)
Required - must include all required child tags

<InvestmentFeeInterestPaidAmount></InvestmentFeeInterestPaidAmount>
Carrying charges and interest expenses (line 17 of Schedule 8)
- Optional
- 13 numeric (dollars only)
- field 21

<TrusteeFeeAmount></TrusteeFeeAmount>
Trustee fees (see lines 22 to 24 in the guide)
- Optional
- 13 numeric (dollars only)
- field 22

<NonDeductibleTrusteeFeeAmount></NonDeductibleTrusteeFeeAmount>
Trustee fees that do not relate to income or were deducted elsewhere on this return
- Optional
- 13 numeric (dollars only)
- field 23

<AllowableBusinessInvestmentLossAmount></AllowableBusinessInvestmentLossAmount>
Allowable business investment losses
- Optional
- 13 numeric (dollars only)
- field 25

<GrossIncomeOtherDeductionAmount></GrossIncomeOtherDeductionAmount>
Other deductions from total income
- Optional
- 13 numeric (dollars only)
- field 40

<TrustTaxableBeneficiaryPropertyExpenseBenefitAmount></TrustTaxableBeneficiaryPropertyExpenseBenefitAmount>
Taxable benefits (see lines 43 and 44 in the guide)
Upkeep, maintenance, and taxes of a property used or occupied by a beneficiary
- Optional
- 13 numeric (dollars only)
- field 43

<TrustTaxableOtherBeneficiaryBenefitAmount></TrustTaxableOtherBeneficiaryBenefitAmount>
Value of other benefits to a beneficiary
- Optional
- 13 numeric (dollars only)
- field 44

<TrustAllocationIncomeAmount></TrustAllocationIncomeAmount>
Amounts paid or payable to beneficiaries
- Optional
- 13 numeric (dollars only)
- field 471

<TrustRetainedAllocationIncomeAmount></TrustRetainedAllocationIncomeAmount>
Less: Amounts designated under subsections 104(13.1) and (13.2)
- Optional
- 13 numeric (dollars only)
- field 472

<TrustDeductibleAllocationIncomeAmount></TrustDeductibleAllocationIncomeAmount>
Total deductible income allocations (line 471 minus line 472)
- Optional
- 13 numeric (dollars only)
- field 47

<TrustRetainedDividendGrossUpAmount></TrustRetainedDividendGrossUpAmount>
Total gross-up amount of dividends retained or not designated by the trust (line 32 of Schedule 8)
- Optional
- field 49
- amount in this field must be “0”

<NetIncomeAmount></NetIncomeAmount>
This is the trust's net income
- Required
- 13 numeric (dollars only)
- if negative amounts are being reported, include the "–" indicator before the dollar amount
- field 50

</TrustNetIncome>

<TrustTaxableIncome>
Step 4 – Calculating taxable income (see lines 51 to 56 in the guide)
Required - must include all required child tags

<NonCapitalLossCarryforwardAmount></NonCapitalLossCarryforwardAmount>
Non-capital losses of other years (see line 51 in the guide)
- Optional
- 13 numeric (dollars only)
- field 51

<NetCapitalLossCarryforwardAmount></NetCapitalLossCarryforwardAmount>
Net capital losses of other years (see line 52 in the guide)
- Optional
- 13 numeric (dollars only)
- field 52

<NetIncomeOtherDeductionDescription></NetIncomeOtherDeductionDescription>
Other deductions to arrive at taxable income (specify – see line 54 in the guide)
- Optional
- 60 alphanumeric

<NetIncomeOtherDeductionAmount></NetIncomeOtherDeductionAmount>
Other deductions to arrive at taxable income
- Optional
- 13 numeric (dollars only)
- field 54

<TaxableIncomeAmount></TaxableIncomeAmount>
This is the trust's taxable income
- Required
- field 56
- amount in this field must be “0”

</TrustTaxableIncome>

<TrustTaxSummary>
Step 5 – Summary of tax and credits (see lines 81 to 100 in the guide)
Required - must include all required child tags

<TotalTaxPayableAmount></TotalTaxPayableAmount>
Total taxes payable
- Required
- field 84
- amount in this field must be “0.00”

<IncomeTaxBalanceAmount></IncomeTaxBalanceAmount>
Refund or balance owing
- Required
- field 94
- amount in this field must be “0.00”

</TrustTaxSummary>

<Schedule1>
Dispositions of Capital Property
Optional - if present must include all required child tags

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

<GrossDispositionAmount></GrossDispositionAmount>
Qualified small business corporation shares - Proceeds of disposition
- Optional
- 13 numeric (dollars only)
- field 1011

<NetDispositionAmount></NetDispositionAmount>
Qualified small business corporation shares - Gain (or loss)
- Optional
- 13 numeric (dollars only)
- if negative amounts are being reported, include the "–" indicator before the dollar amount
- field 1012

</QualifiedSmallBusinessCorporationShareDisposition>

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

<GrossDispositionAmount></GrossDispositionAmount>
Qualified farm or fishing property - Proceeds of disposition
- Optional
- 13 numeric (dollars only)
- field 1021

<NetDispositionAmount></NetDispositionAmount>
Qualified farm or fishing property - Gain (or loss)
- Optional
- 13 numeric (dollars only)
- if negative amounts are being reported, include the "–" indicator before the dollar amount
- field 1022

</QualifiedFarmFishingPropertyDisposition>

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

<GrossDispositionAmount></GrossDispositionAmount>
Mutual fund units and other shares - Proceeds of disposition
- Optional
- 13 numeric (dollars only)
- field 1031

<NetDispositionAmount></NetDispositionAmount>
Mutual fund units and other shares - Gain (or loss)
- Optional
- 13 numeric (dollars only)
- if negative amounts are being reported, include the "–" indicator before the dollar amount
- field 1032

</UnitShareDisposition>

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

<GrossDispositionAmount></GrossDispositionAmount>
Bonds, debentures, promissory notes, and other similar properties - Proceeds of disposition
- Optional
- 13 numeric (dollars only)
- field 1041

<NetDispositionAmount></NetDispositionAmount>
Bonds, debentures, promissory notes, and other similar properties - Gain (or loss)
- Optional
- 13 numeric (dollars only)
- if negative amounts are being reported, include the "–" indicator before the dollar amount
- field 1042

</BondDebenturePromissoryNoteDisposition>

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

<GrossDispositionAmount></GrossDispositionAmount>
Real estate and depreciable property - Proceeds of disposition
(do not include losses on depreciable property)
- Optional
- 13 numeric (dollars only)
- field 1051

<NetDispositionAmount></NetDispositionAmount>
Real estate and depreciable property - Gain (or loss)
(do not include losses on depreciable property)
- Optional
- 13 numeric (dollars only)
- if negative amounts are being reported, include the "–" indicator before the dollar amount
- field 1052

</RealEstatePropertyDisposition>

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

<GrossDispositionAmount></GrossDispositionAmount>
Personal-use property - Proceeds of disposition
- Optional
- 13 numeric (dollars only)
- field 1061

<DispositionCapitalGainAmount></DispositionCapitalGainAmount>
Personal-use property - Gain
- Optional
- 13 numeric (dollars only)
- field 1062

</PersonalUsePropertyDisposition>

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

<GrossDispositionAmount></GrossDispositionAmount>
Listed personal property (LPP) - Proceeds of disposition
- Optional
- 13 numeric (dollars only)
- field 1071

<NetDispositionAmount></NetDispositionAmount>
Listed personal property (LPP) - Gain (or loss)
- Optional
- 13 numeric (dollars only)
- if negative amounts are being reported, include the "–" indicator before the dollar amount
- field 1072

<DeemedOtherYearListedPersonalPropertyDispositionCapitalLossAmount></DeemedOtherYearListedPersonalPropertyDispositionCapitalLossAmount>
Enter LPP losses from line 7 of Form T1055, and unapplied LPP losses from other years
- Optional
- 13 numeric (dollars only)
- field 1080

</ListedPersonalPropertyDisposition>

<InformationSlipCapitalGainLossAmount></InformationSlipCapitalGainLossAmount>
Information slips – Capital gains (or losses)
- Optional
- 13 numeric (dollars only)
- field 1100

<BusinessInvestmentLossConvertedCapitalLossAmount></BusinessInvestmentLossConvertedCapitalLossAmount>
Capital losses from a reduction in business investment loss
- Optional
- 13 numeric (dollars only)
- field 1130

<TotalPreviousCurrentYearCapitalPropertyDispositionReserveDifferenceAmount></TotalPreviousCurrentYearCapitalPropertyDispositionReserveDifferenceAmount>
Reserves from line 4, column 3 of schedule 2
- Optional
- field 1170
- amount in this field must be “0”

<NonEligibleCapitalPropertyGiftCapitalGainAmount></NonEligibleCapitalPropertyGiftCapitalGainAmount>
Capital gains from gifts of other capital property (see Schedule 1, line 17 in Guide T4013, T3 Trust Guide)
- Optional
- 13 numeric (dollars only)
- field 1191

<FinalIndividualIncomeTaxReturnTransferredCapitalLossAmount></FinalIndividualIncomeTaxReturnTransferredCapitalLossAmount>
Total capital losses transferred under subsection 164(6)
- Optional
- 13 numeric (dollars only)
- field 1646

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

<GrossDispositionAmount></GrossDispositionAmount>
Non-Qualified investments for TFSA, RRSP, RRIF and RDSP trusts - Proceeds of disposition
- Optional
- 13 numeric (dollars only)
- field 1091

<NetDispositionAmount></NetDispositionAmount>
Non-Qualified investments for TFSA, RRSP, RRIF and RDSP trusts - Gain (or loss)
- Optional
- 13 numeric (dollars only)
- If negative amounts are being reported, include the "–" indicator before the dollar amount
- field 1092

</NonQualifiedInvestmentDisposition>

<TotalTaxableCapitalGainNetCapitalLossAmount></TotalTaxableCapitalGainNetCapitalLossAmount>
Total taxable capital gains (or net capital losses)
- Optional
- 13 numeric (dollars only)
- if negative amounts are being reported, include the "–" indicator before the dollar amount
- field 1220

</Schedule1>

<Schedule8>
Investment Income, Carrying Charges, and Gross-up Amount of Dividends Retained by the Trust
Optional - if present must include all required child tags

<InvestmentIncomeAndCarryingCharges>
Part A – Calculating investment income and carrying charges
Optional - if present must include all required child tags

<TaxableCanadianCorporationDividendIncome>
Actual amount of dividends from taxable Canadian corporations
Optional - if present must include all required child tags

<ActualNonEligibleDividendAmount></ActualNonEligibleDividendAmount>
Actual amount of dividends other than eligible dividends from taxable Canadian corporations (box 23 of T3 slip or box 10 of T5 slip)
- Optional
- 13 numeric (dollars only)
- field 8110

<ActualEligibleDividendAmount></ActualEligibleDividendAmount>
Actual amount of eligible dividends from specified taxable Canadian corporations (box 49 of T3 slip or box 24 of T5 slip)
- Optional
- 13 numeric (dollars only)
- field 8120

</TaxableCanadianCorporationDividendIncome>

<InvestmentExpense>
Carrying charges and interest expenses
Optional - if present must include all required child tags

<LoanInterestAmount></LoanInterestAmount>
Interest on money borrowed to earn investment income
- Optional
- 13 numeric (dollars only)
- field 8160

<ManagementFeeAmount></ManagementFeeAmount>
Management, safe custody, or accounting fees
- Optional
- 13 numeric (dollars only)
- field 8170

<CounselFeeAmount></CounselFeeAmount>
Investment counsel fees under paragraph 20(1)(bb)
- Optional
- 13 numeric (dollars only)
- field 8180

<OtherExpenseAmount></OtherExpenseAmount>
Other
- Optional
- 13 numeric (dollars only)
- field 8190
- for tax years beginning after March 20, 2013, an amount paid or payable in respect of the use of a safety deposit box of a financial institution is no longer deductible

</InvestmentExpense>

</InvestmentIncomeAndCarryingCharges>

<RetainedDividendGrossUp>
Part B – Calculating the gross-up amount of dividends retained or not designated by the trust
Optional - if present must include all required child tags

<NonResidentBeneficiaryAllocationEligibleDividendAmount></NonResidentBeneficiaryAllocationEligibleDividendAmount>
Eligible dividends allocated, but not designated, to non-resident beneficiaries (eligible dividends from line 926, Column 2 of Schedule 9)
- Optional
- 13 numeric (dollars only)
- field 8239

<NonResidentBeneficiaryAllocationNonEligibleDividendAmount></NonResidentBeneficiaryAllocationNonEligibleDividendAmount>
Dividends other than eligible dividends allocated, but not designated to non-resident beneficiaries (dividends other than eligible dividends from line 926, Column 2 of Schedule 9)
- Optional
- 13 numeric (dollars only)
- field 8240

</RetainedDividendGrossUp>

</Schedule8>

<Schedule9>
Income Allocations and Designations to Beneficiaries
Optional - if present must include all required child tags

<TotalIncomeAllocationDesignation>
Part A – Total income allocations and designations to beneficiaries
Optional - if present must include all required child tags

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

<IncomeAllocationBeneficiaryCount></IncomeAllocationBeneficiaryCount>
1. Number of beneficiaries to whom income on line 928 is being allocated (including beneficiaries being allocated less than $100 for whom no T3 slip is being prepared)
- Optional
- 13 numeric
- field 9001

<ResidentBeneficiaryAllocationNonSlipIncomeAmount></ResidentBeneficiaryAllocationNonSlipIncomeAmount>
2. Total resident income allocated under $100 per beneficiary for which no T3 slips were prepared
- Optional
- 13 numeric (dollars only)
- field 9002

<NonTaxableBeneficiaryAllocationIncomeAmount></NonTaxableBeneficiaryAllocationIncomeAmount>
3. Total resident income allocated to non-taxable entities
- Optional
- 13 numeric (dollars only)
- field 9003

<SecurityTransactionStatementAllocationTaxableCapitalGainAmount></SecurityTransactionStatementAllocationTaxableCapitalGainAmount>
4. Total taxable capital gains, excluding return of capital, allocated to redeeming unit holders using form T5008
- Optional
- 13 numeric (dollars only)
- field 9004

<SlipIndividualAttributedAmountIndicator></SlipIndividualAttributedAmountIndicator>
5. Do the T3 slips include amounts attributed to a person?
- Optional
- 1 alpha
- Y = Yes
- N = No/Non
- O = Oui
- field 9005

<IncomeEqualAllocationIndicator></IncomeEqualAllocationIndicator>
6. Was each beneficiary allocated an equal share of the income?
- Optional
- 1 alpha
- Y = Yes
- N = No/Non
- O = Oui

</IncomeAllocationDesignationStatement>

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

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

<ResidentBeneficiaryAmount></ResidentBeneficiaryAmount>
Taxable capital gains - Resident
- Optional
- 13 numeric (dollars only)
- ff negative amounts are being reported, include the "–" indicator before the dollar amount
- line 921, column 1

<NonResidentBeneficiaryAmount></NonResidentBeneficiaryAmount>
Taxable capital gains - Non-Resident
- Optional
- 13 numeric (dollars only)
- if negative amounts are being reported, include the "–" indicator before the dollar amount
- line 921, column 2
- taxable capital gains can only be designated to a non-resident beneficiary if they are the beneficiary of a trust that is a mutual fund trust throughout the tax year

<PreferredBeneficiaryElectionAmount></PreferredBeneficiaryElectionAmount>
Taxable capital gains - By preferred beneficiary election
- Optional
- 13 numeric (dollars only)
- line 921, column 3

</TaxableCapitalGain>

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

<ResidentBeneficiaryAmount></ResidentBeneficiaryAmount>
Lump sum pension income - Resident
- Optional
- 13 numeric (dollars only)
- line 922, column 1

<NonResidentBeneficiaryAmount></NonResidentBeneficiaryAmount>
Lump sum pension income - Non-Resident
- Optional
- 13 numeric (dollars only)
- if negative amounts are being reported, include the "–" indicator before the dollar amount
- line 922, column 2

</LumpSumPensionIncome>

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

<ResidentBeneficiaryAmount></ResidentBeneficiaryAmount>
Actual amount of dividends other than eligible dividends - Resident
- Optional
- 13 numeric (dollars only)
- line 923, column 1

<NonResidentBeneficiaryAmount></NonResidentBeneficiaryAmount>
Actual amount of dividends other than eligible dividends - Non-Resident
- Optional
- 13 numeric (dollars only)
- line 923, column 2

<PreferredBeneficiaryElectionAmount></PreferredBeneficiaryElectionAmount>
Actual amount of dividends other than eligible dividends - By preferred beneficiary election
- Optional
- 13 numeric (dollars only)
- line 923, Column 3

</ActualNonEligibleDividend>

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

<ResidentBeneficiaryAmount></ResidentBeneficiaryAmount>
Foreign business income - Resident
- Optional
- 13 numeric (dollars only)
- if negative amounts are being reported, include the "–" indicator before the dollar amount
- line 924, column 1

NonResidentBeneficiaryAmount></NonResidentBeneficiaryAmount>
Foreign business income - Non-Resident
- Optional
- 13 numeric (dollars only)
- if negative amounts are being reported, include the "–" indicator before the dollar amount
- line 924, column 2

PreferredBeneficiaryElectionAmount></PreferredBeneficiaryElectionAmount>
Foreign business income - By preferred beneficiary election
- Optional
- 13 numeric (dollars only)
- line 924, Column 3

/ForeignBusinessIncome>

ForeignNonBusinessIncome>
Optional - if present must include all required child tags

ResidentBeneficiaryAmount></ResidentBeneficiaryAmount>
Foreign non-business income - Resident
- Optional
- 13 numeric (dollars only)
- if negative amounts are being reported, include the "–" indicator before the dollar amount
- line 925, column 1

NonResidentBeneficiaryAmount></NonResidentBeneficiaryAmount>
Foreign non-business income - Non-Resident
- Optional
- 13 numeric (dollars only)
- if negative amounts are being reported, include the "–" indicator before the dollar amount
- line 925, column 2

PreferredBeneficiaryElectionAmount></PreferredBeneficiaryElectionAmount>
Foreign non-business income - By preferred beneficiary election
- Optional
- 13 numeric (dollars only)
- line 925, column 3

/ForeignNonBusinessIncome>

OtherIncome>
Optional - if present must include all required child tags

ResidentBeneficiaryAmount></ResidentBeneficiaryAmount>
Other income - Resident
- Optional
- 13 numeric (dollars only)
- if negative amounts are being reported, include the "–" indicator before the dollar amount
- line 926, column 1

NonResidentBeneficiaryAmount></NonResidentBeneficiaryAmount>
Other income - Non-Resident
- Optional
- 13 numeric (dollars only)
- if negative amounts are being reported, include the "–" indicator before the dollar amount
- line 926, column 2

PreferredBeneficiaryElectionAmount></PreferredBeneficiaryElectionAmount>
Other income - By preferred beneficiary election
- Optional
- 13 numeric (dollars only)
- line 926, column 3

/OtherIncome>

ActualEligibleDividendAmount>
Optional - if present must include all required child tags

ResidentBeneficiaryAmount></ResidentBeneficiaryAmount>
Actual amount of eligible dividends - Resident
- Optional
- 13 numeric (dollars only)
- line 949, column 1

NonResidentBeneficiaryAmount></NonResidentBeneficiaryAmount>
Actual amount of eligible dividends - Non-Resident
- Optional
- 13 numeric (dollars only)
- line 949, column 2

PreferredBeneficiaryElectionAmount></PreferredBeneficiaryElectionAmount>
Actual amount of eligible dividends - By preferred beneficiary election
- Optional
- 13 numeric (dollars only)
- line 949, column 3

/ActualEligibleDividendAmount>

/IncomeAllocationDesignation>

/TotalIncomeAllocationDesignation>

OtherAmountDesignationSummary>
Part B – Summary of other amounts designated to beneficiaries
Optional - if present must include all required child tags

EligibleTaxableCapitalGain>
Optional - if present must include all required child tags

ResidentBeneficiaryAmount></ResidentBeneficiaryAmount>
Taxable capital gains eligible for deduction - Resident
- Optional
- 13 numeric (dollars only)
- line 930, column 1
- amount in this field must be “0”

NonResidentBeneficiaryAmount></NonResidentBeneficiaryAmount>
Taxable capital gains eligible for deduction - Non-Resident
- Optional
- 13 numeric (dollars only)
- line 930, column 2
- amount in this field must be “0”

PreferredBeneficiaryElectionAmount></PreferredBeneficiaryElectionAmount>
Taxable capital gains eligible for deduction - By preferred beneficiary election
- Optional
- 13 numeric (dollars only)
- line 930, column 3
- amount in this field must be “0”

/EligibleTaxableCapitalGain>

QualifyingPensionIncome>
Optional - if present must include all required child tags

ResidentBeneficiaryAmount></ResidentBeneficiaryAmount>
Qualifying pension income - Resident
- Optional
- 13 numeric (dollars only)
- line 931, column 1

/QualifyingPensionIncome>

TaxableNonEligibleDividend>
Optional - if present must include all required child tags

ResidentBeneficiaryAmount></ResidentBeneficiaryAmount>
Taxable amount of dividends other than eligible dividends - Resident
(see line 932 in the T3 Trust Guide)
- Optional
- 13 numeric (dollars only)
- line 932, column 1

PreferredBeneficiaryElectionAmount></PreferredBeneficiaryElectionAmount>
Taxable amount of dividends other than eligible dividends - By preferred beneficiary election
(see line 932 in the T3 Trust Guide)
- Optional
- 13 numeric (dollars only)
- line 932, column 3

/TaxableNonEligibleDividend>

ForeignBusinessIncomeTaxPaid>
Optional - if present must include all required child tags

ResidentBeneficiaryAmount></ResidentBeneficiaryAmount>
Foreign business income tax paid - Resident
- Optional
- 13 numeric (dollars only)
- line 933, column 1

NonResidentBeneficiaryAmount></NonResidentBeneficiaryAmount>
Foreign business income tax paid - Non-Resident
- Optional
- 13 numeric (dollars only)
- line 933, column 2

PreferredBeneficiaryElectionAmount></PreferredBeneficiaryElectionAmount>
Foreign business income tax paid - By preferred beneficiary election
- Optional
- 13 numeric (dollars only)
- line 933, column 3

/ForeignBusinessIncomeTaxPaid>

ForeignNonBusinessIncomeTaxPaid>
Optional - if present must include all required child tags

ResidentBeneficiaryAmount></ResidentBeneficiaryAmount>
Foreign non-business income tax paid - Resident
- Optional
- 13 numeric (dollars only)
- Line 934, column 1

NonResidentBeneficiaryAmount></NonResidentBeneficiaryAmount>
Foreign non-business income tax paid - Non-Resident
- Optional
- 13 numeric (dollars only)
- line 934, column 2

PreferredBeneficiaryElectionAmount></PreferredBeneficiaryElectionAmount>
Foreign non-business income tax paid - By preferred beneficiary election
- Optional
- 13 numeric (dollars only)
- Line 934, column 3

/ForeignNonBusinessIncomeTaxPaid>

EligibleDeathBenefit>
Optional - if present must include all required child tags

ResidentBeneficiaryAmount></ResidentBeneficiaryAmount>
Eligible death benefits - Resident
- Optional
- 13 numeric (dollars only)
- line 935, column 1

NonResidentBeneficiaryAmount></NonResidentBeneficiaryAmount>
Eligible death benefits - Non-Resident
- Optional
- 13 numeric (dollars only)
- line 935, column 2

/EligibleDeathBenefit>

InsuranceSegregatedFundNetCapitalLoss>
Optional - if present must include all required child tags
- the amount on line 937 cannot be greater than the net capital loss reported on line 23 of Schedule 1, Dispositions of Capital Property

ResidentBeneficiaryAmount></ResidentBeneficiaryAmount>
Insurance segregated fund net capital losses - Resident
- Optional
- 13 numeric (dollars only)
- line 937, column 1

NonResidentBeneficiaryAmount></NonResidentBeneficiaryAmount>
Insurance segregated fund net capital losses - Non-Resident
- Optional
- 13 numeric (dollars only)
- line 937, column 2

/InsuranceSegregatedFundNetCapitalLoss>

PartXII2TaxCredit>
Optional - if present must include all required child tags

ResidentBeneficiaryAmount></ResidentBeneficiaryAmount>
Part XII.2 tax credit - Resident
- Optional
- 13 numeric (dollars only)
- line 938, column 1

/PartXII2TaxCredit>

NonEligibleDividendTaxCredit>
Optional - if present must include all required child tags

ResidentBeneficiaryAmount></ResidentBeneficiaryAmount>
Dividend tax credit for dividends other than eligible dividends - Resident
(line 932 × 10.5217%) =
- Optional
- 13 numeric (dollars only)
- line 939, column 1

PreferredBeneficiaryElectionAmount></PreferredBeneficiaryElectionAmount>
Dividend tax credit for dividends other than eligible dividends - By preferred beneficiary election
(line 932 × 10.5217%) =
- Optional
- 13 numeric (dollars only)
- line 939, column 3

/NonEligibleDividendTaxCredit>

InvestmentCostExpenditure>
Optional - if present must include all required child tags

ResidentBeneficiaryAmount></ResidentBeneficiaryAmount>
Investment costs or expenditures for investment tax credit - Resident
- Optional
- 13 numeric (dollars only)
- if negative amounts are being reported, include the "–" indicator before the dollar amount
- line 940, column 1

NonResidentBeneficiaryAmount></NonResidentBeneficiaryAmount>
Investment costs or expenditures for investment tax credit - Non-Resident
- Optional
- 13 numeric (dollars only)
- if negative amounts are being reported, include the "–" indicator before the dollar amount
- line 940, column 2

PreferredBeneficiaryElectionAmount></PreferredBeneficiaryElectionAmount>
Investment costs or expenditures for investment tax credit - By preferred beneficiary election
- Optional
- 13 numeric (dollars only)
- if negative amounts are being reported, include the "–" indicator before the dollar amount
- line 940, column 3

/InvestmentCostExpenditure>

InvestmentTaxCredit>
Optional - if present must include all required child tags
- Only graduated rate estates and communal organizations are eligible

ResidentBeneficiaryAmount></ResidentBeneficiaryAmount>
Investment tax credit - Resident
- Optional
- 13 numeric (dollars only)
- if negative amounts are being reported, include the "–" indicator before the dollar amount
- line 941, column 1

NonResidentBeneficiaryAmount></NonResidentBeneficiaryAmount>
Investment tax credit - Non-Resident
- Optional
- 13 numeric (dollars only)
- if negative amounts are being reported, include the "–" indicator before the dollar amount
- line 941, column 2

PreferredBeneficiaryElectionAmount></PreferredBeneficiaryElectionAmount>
Investment tax credit - By preferred beneficiary election
- Optional
- 13 numeric (dollars only)
- if negative amounts are being reported, include the "–" indicator before the dollar amount
- line 941, column 3

/InvestmentTaxCredit>

CostBaseAdjustment>
Optional - if present must include all required child tags

ResidentBeneficiaryAmount></ResidentBeneficiaryAmount>
Amount resulting in cost base adjustment - Resident
- Optional
- 13 numeric (dollars only)
- if negative amounts are being reported, include the "–" indicator before the dollar amount
- line 942, column 1

NonResidentBeneficiaryAmount></NonResidentBeneficiaryAmount>
Amount resulting in cost base adjustment - Non-Resident
- Optional
- 13 numeric (dollars only)
- if negative amounts are being reported, include the "–" indicator before the dollar amount
- line 942, column 2

PreferredBeneficiaryElectionAmount></PreferredBeneficiaryElectionAmount>
Amount resulting in cost base adjustment - By preferred beneficiary election
- Optional
- 13 numeric (dollars only)
- if negative amounts are being reported, include the "–" indicator before the dollar amount
- line 942, column 3

/CostBaseAdjustment>

OtherCredit>
Optional - if present must include all required child tags

ResidentBeneficiaryAmount></ResidentBeneficiaryAmount>
Other credits - Resident
- Optional
- 13 numeric (dollars only)
- line 945, column 1

NonResidentBeneficiaryAmount></NonResidentBeneficiaryAmount>
Other credits - Non-Resident
- Optional
- 13 numeric (dollars only)
- line 945, column 2

PreferredBeneficiaryElectionAmount></PreferredBeneficiaryElectionAmount>
Other credits - By preferred beneficiary election
- Optional
- 13 numeric (dollars only)
- line 945, column 3

/OtherCredit>

YouthQualifyingAnnuityPensionIncome>
Optional - if present must include all required child tags

ResidentBeneficiaryAmount></ResidentBeneficiaryAmount>
Pension income qualifying for an eligible annuity for a minor - Resident
- Optional
- 13 numeric (dollars only)
- line 946, column 1

NonResidentBeneficiaryAmount></NonResidentBeneficiaryAmount>
Pension income qualifying for an eligible annuity for a minor - Non-Resident
- Optional
- 13 numeric (dollars only)
- line 946, column 2

/YouthQualifyingAnnuityPensionIncome>

TransferrableRetiringAllowance>
Optional - if present must include all required child tags

ResidentBeneficiaryAmount></ResidentBeneficiaryAmount>
Retiring allowance qualifying for transfer to an RPP or RRSP - Resident
- Optional
- 13 numeric (dollars only)
- line 947, column 1

NonResidentBeneficiaryAmount></NonResidentBeneficiaryAmount>
Retiring allowance qualifying for transfer to an RPP or RRSP - Non-Resident
- Optional
- 13 numeric (dollars only)
- line 947, column 2

/TransferrableRetiringAllowance>

EligibleCharitableDonation>
Optional - if present must include all required child tags
- only communal organizations can designate these amounts. For more information, see Guide T4013, T3 Trust Guide, and Pamphlet P113

ResidentBeneficiaryAmount></ResidentBeneficiaryAmount>
Eligible amount of charitable donations - Resident
- Optional
- 13 numeric (dollars only)
- line 948, column 1

NonResidentBeneficiaryAmount></NonResidentBeneficiaryAmount>
Eligible amount of charitable donations - Non-Resident
- Optional
- 13 numeric (dollars only)
- line 948, column 2

/EligibleCharitableDonation>

TaxableEligibleDividend>
Optional - if present must include all required child tags

ResidentBeneficiaryAmount></ResidentBeneficiaryAmount>
Taxable amount of eligible dividends - Resident
(see line 950 in the T3 Trust Guide)
- Optional
- 13 numeric (dollars only)
- line 950, column 1

PreferredBeneficiaryElectionAmount></PreferredBeneficiaryElectionAmount>
Taxable amount of eligible dividends - By preferred beneficiary election
(see line 950 in the T3 Trust Guide)
- Optional
- 13 numeric (dollars only)
- line 950, column 3

/TaxableEligibleDividend>

EligibleDividendTaxCredit>
Optional - if present must include all required child tags

ResidentBeneficiaryAmount></ResidentBeneficiaryAmount>
Dividend tax credit for eligible dividends - Resident
(line 950 × 15.0198%) =
- Optional
- 13 numeric (dollars only)
- line 951, column 1

PreferredBeneficiaryElectionAmount></PreferredBeneficiaryElectionAmount>
Dividend tax credit for eligible dividends - By preferred beneficiary election
(line 950 × 15.0198%) =
- Optional
- 13 numeric (dollars only)
- line 951, column 3

/EligibleDividendTaxCredit>

/OtherAmountDesignationSummary>

/Schedule9>

Schedule12>
Minimum Tax
Optional - if present must include all required child tags

TrustMinimumTaxNetAdjustedTaxableIncome>
Part 1 – Calculating net adjusted taxable income for minimum tax
Optional - if present must include all required child tags

TrustRetainedNonTaxableCapitalGainAmount></TrustRetainedNonTaxableCapitalGainAmount>
Non-taxable part of capital gains kept in the trust
- Optional
- 13 numeric (dollars only)
- field 12030

RentalPropertyInvestment>
C. Rental and leasing property
Optional - if present must include all required child tags

CapitalCostAllowanceCarryingChargeAmount></CapitalCostAllowanceCarryingChargeAmount>
Capital cost allowance (CCA) and carrying charges claimed on rental and leasing property
- Optional
- 13 numeric (dollars only)
- field 12050

PreDeductionAdjustmentNetIncomeAmount></PreDeductionAdjustmentNetIncomeAmount>
Net income from rental and leasing property before CCA and related carrying charges (if a loss, enter "0")
- Optional
- 13 numeric (dollars only)
- field 12060

/RentalPropertyInvestment>

FilmPropertyInvestment>
D. Film property
Optional - if present must include all required child tags

CapitalCostAllowanceCarryingChargeAmount></CapitalCostAllowanceCarryingChargeAmount>
CCA and carrying charges claimed on certified film property acquired after 1987 and before March 1996
- Optional
- 13 numeric (dollars only)
- field 12080

PreDeductionAdjustmentNetIncomeAmount></PreDeductionAdjustmentNetIncomeAmount>
Net income reported from certified film property before CCA and related carrying charges (if a loss, enter "0")
- Optional
- 13 numeric (dollars only)
- field 12090

/FilmPropertyInvestment>

NaturalResourceInvestment>
E. Resource property, royalties, and flow-through shares
Optional - if present must include all required child tags

NaturalResourceDeductionAllowanceCarryingChargeAmount></NaturalResourceDeductionAllowanceCarryingChargeAmount>
Total of all resource deductions, allowances, depletion allowances, and carrying charges related to resource property and flow-through shares
- Optional
- 13 numeric (dollars only)
- field 12110

PreDeductionAdjustmentResourceProductionIncomeAmount></PreDeductionAdjustmentResourceProductionIncomeAmount>
Income from production of petroleum, natural gas, and minerals, including royalties before resource deductions and allowances and depletion allowances and related carrying charges (if a loss, enter "0")
- Optional
- 13 numeric (dollars only)
- field 12120

NaturalResourcePropertyIncomeAmount></NaturalResourcePropertyIncomeAmount>
Income from property, or from a business of selling the product of property, described in Class 43.1 or 43.2 in Schedule II to the Income Tax Regulations (before deductions included on line 11), and income from dispositions of foreign resource properties and recovery of exploration and development expenses (if a loss, enter "0")
- Optional
- 13 numeric (dollars only)
- field 12130

/NaturalResourceInvestment>

TrustLimitedPartnershipTaxShelterLossAmount></TrustLimitedPartnershipTaxShelterLossAmount>
F. Limited partnership and tax shelter losses
- Optional
- 13 numeric (dollars only)
- field 12160
- include the trust's total share of the partnership loss. (see Schedule 12 in Guide T4013, T3 Trust Guide)

TrustLimitedPartnershipNetCarryingChargeAmount></TrustLimitedPartnershipNetCarryingChargeAmount>
G. Limited and specified member partnership interest
- Optional
- 13 numeric (dollars only)
- field 12170
- amount, if any, by which carrying charges related to acquiring a partnership interest are more than the trust's income from the partnership interest

FirstGroupPriorYearAdjustedNonCapitalLossCarryforwardAmount></FirstGroupPriorYearAdjustedNonCapitalLossCarryforwardAmount>
Adjusted non-capital losses incurred in 2011 and other years used in the current year
- Optional
- 13 numeric (dollars only)
- field 12220

SecondGroupPriorYearAdjustedNonCapitalLossCarryforwardAmount></SecondGroupPriorYearAdjustedNonCapitalLossCarryforwardAmount>
Adjusted non-capital losses incurred in 2012 and other years used in the current year
- Optional
- 13 numeric (dollars only)
- Field 12221

PriorYearAdjustedNetCapitalLossCarryforwardAmount></PriorYearAdjustedNetCapitalLossCarryforwardAmount>
Net capital losses of other years deducted in the current year
- Optional
- 13 numeric (dollars only)
- field 12240

TaxableIncomeBasicExemptionAmount></TaxableIncomeBasicExemptionAmount>
Basic exemption
- Optional
- 13 numeric (dollars only)
- field 12260
- applies to Graduated Rate Estate only

MinimumTaxNetAdjustedTaxableIncomeAmount></MinimumTaxNetAdjustedTaxableIncomeAmount>
Net adjusted taxable income for minimum tax
- Required
- Field 12270
- Amount in this field must be “0”

/TrustMinimumTaxNetAdjustedTaxableIncome>

TrustMinimumTaxCarryover>
Part 7 – Calculating the total minimum tax carryover
Optional - if present must include all required child tags

PriorYearMinimumTaxCarryoverAmount></PriorYearMinimumTaxCarryoverAmount>
Minimum tax carryover from the seven previous tax years
- Optional
- 15 numeric (dollars and cents)
- field 12680

ExpiredPriorYearUnappliedMinimumTaxCarryoverAmount></ExpiredPriorYearUnappliedMinimumTaxCarryoverAmount>
Additional 2010 taxes not applied
- Optional
- 15 numeric (dollars and cents)
- field 12760

NextYearAvailableMinimumTaxCarryoverAmount></NextYearAvailableMinimumTaxCarryoverAmount>
Minimum tax carryover available for next year
- Optional
- 15 numeric (dollars and cents)
- field 12690

/TrustMinimumTaxCarryover>

</Schedule12>

</T3GEN>

</Return>

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