Chapter 1 T3 Electronic Records Preparation

Introduction

T3 Electronic filing (T3 EFILE) is available for the T3 Trust Income Tax and Information Return (T3RET), T3 Supplementary Unemployment Benefit Plan Income Tax Return (T3S), T3 Environmental Trust Income Tax Return (T3M), T3 Retirement Compensation Arrangement Part XI.3 Tax Return (T3RCA), and the T3 Amateur Athlete Trust Income Tax Return (T3ATH-IND) for the 2021, and subsequent tax years. For 2023 and subsequent tax years, the T3 Income Tax Return for Deferred Profit Sharing Plan (DPSP) or Revoked DPSP (T3D), T3GR Group Income Tax and Information Return for RRSP, RRIF, RESP, or RDSP Trusts (T3GR), T3 Registered Investment Income Tax Return (T3RI), T3 Employees' Pension Plan Income Tax Return (T3P), T3 Pooled Registered Pension Plan Tax Return (T3PRP), Canadian Amateur Athlete Trust Group Information Return (T1061), and Section 216, are also available for T3 Electronic filing. It is an automated service that permits those who prepare tax returns on behalf of others to electronically file them to the Canada Revenue Agency (CRA). You must use a software product certified for T3 EFILE to transmit the T3 returns using a web service. You will receive a “real-time” acknowledgement, which means a confirmation number is provided almost instantly using the same web service.

The purpose of this chapter is to provide supplementary information for tax preparers and software developers for the completion of the electronic return and the correction of errors. This chapter does not replace or contain information that is in the T3 Trust Guide, other supplementary guides, or other CRA publications.

Ensure the return contains all the required information before it is transmitted. If we have accepted and processed your client’s tax return, you or your client may be able to submit an adjustment request online. Please visit the T3 Guide for more information on how to submit a T3 adjustment request.

Information for tax preparers

Support

If you receive an error message after you transmit a return, consult Chapter 2 of the Electronic Filers Manual. If you have questions regarding the error messages or any problems regarding the authentication for EFILE numbers and passwords, the EFILE Helpdesk is available for assistance. Please make every attempt to contact your designated Helpdesk. You may read the following webpages for more information:

EFILE Helpdesk support
EFILE Helpdesk support - Canada.ca
Form T183TRUST
T183TRUST Information Return for the electronic filing of a Trust Return - Canada.ca

Processing returns

Electronic returns

Subsection 150.1(3) of the Income Tax Act states: “For the purposes of section 150, where a return of income of a taxpayer for a taxation year is filed by way of electronic filing, it shall be deemed to be a return of income filed with the Minister in prescribed form on the day the Minister acknowledges acceptance of it.”

For an electronic record to be deemed a return of income filed with the Minister in prescribed form, a confirmation number must be generated by EFILE.

Near real-time processing

The CRA begins processing EFILE tax returns for current tax years on February 19, 2024. The majority of accepted EFILE returns are processed shortly after being filed in near real time. Paper notices of assessment for EFILE returns will be issued via a batch cycle process.

Payment of balance owing

Inform clients that payment of any balance owing on the 2023 tax return is due no later than 90 days after the trust’s tax year-end. Interest is charged on unpaid amounts and the total amount of penalties assessed. This interest is compounded daily, at a prescribed rate starting on the day after the unpaid amount was due until the date of its payment. Inform clients that if they cannot pay in full upon filing their return, they may go to canada.ca/cra-collections for additional information.

Go to canada.ca/guide-taxes-payments for information on the different types of payment methods.

Refund enquiries

Do not direct your client’s refund enquiries to the EFILE Helpdesks. Instead, your client should call 1-800-959-8281. Go to canada.ca/cra-individual-income-tax-enquiries-line for the hours of telephone service. Advise your client that the CRA enquiries officers can only check the status of the refund four weeks after the electronic return has been accepted by the Agency for processing. You must inform your client accordingly if a delay is encountered in the submission of the EFILE return.

Election documentation

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 various elections to be made. Some are made on authorized CRA forms. Others are made by providing specific information in a letter or note.

All elections, including the supporting documentation, must be submitted to the CRA in writing or through the Submit documents online service. In order for an election to be considered valid, it must be submitted by the due date established in the Act. For more information, see the T4013 T3 Trust Guide.

When submitting this documentation:

Clearly state the trust name and the trust account number on all the election forms and letters.
Clearly indicate in the covering letter that this documentation is submitted in support of the trust’s electronically filed return.

All other documentation used to prepare the return, excluding elections as indicated, is to be retained and sent to the CRA only if requested.

T3 Trust Income Tax and Information Return (T3RET)

Identification and other information

All identification and other information including name, address, and telephone number should be confirmed with your client prior to entering it on the EFILE return. Transmitting incorrect or invalid information may result in processing delays.

The following information is found on page 1 and 2 of the T3RET. Refer to Appendices A, B, C and D for specifications.

Trust account number

Enter the trust account number that was provided to the client by the CRA. The trust account number can also be found on prior year(s) Notice of Assessment or Notice of Reassessment from the CRA.

Fiscal period of the return

Enter the fiscal period from (start) and fiscal period to (end) for the return being transmitted.

Name of trust

The name of trust must agree with the information on the CRA’s records and the trust’s legal document (if applicable).

Residence of trust

Enter the residence of the trust at the end of the tax year (fiscal period to). If the residence is within Canada, enter the Canadian province or territory. If the residence is outside Canada, enter the country

Trustee’s information

Only the information of the trustee that is the CRA’s primary contact should be entered.

The term “trustee” throughout this section refers to the trustee, executor, liquidator, or administrator.

Trustee Name Change

This is a mandatory Yes/No question that must be answered to indicate whether the Trustee Name has changed or remains the same as previously submitted.

Individual

If the trustee is an individual, use the individual option and enter the first and last name of the trustee.

When entering the individual trustee’s name:

All names must begin and end with an alpha character.
Do not key titles in the taxpayer’s name (e.g., Ms, Rev, Dr).
Where there is a suffix after the taxpayer’s name, leave one space between the surname and the suffix.
For hyphenated names, do not leave a space, (e.g., Jones-Smith).
Where the taxpayer has multiple first names (e.g., Mary Lou), leave a space between the names.

Non-Individual

If the trustee is a non-individual such as a corporation, partnership, or a trust company, use the non-individual option and enter the name of the trustee. Non-individual trustees may also provide a first and last name of a contact person.

Trustee’s telephone number

Enter the client’s telephone number. This can be a Canadian, USA, or International telephone number.

Address

The trustee or care of (c/o) address can be a Canadian, USA, or International address. All address fields must begin and end with an alpha or numeric character. If the address is within Canada, fields within the address will be validated against the CRA’s city database index. If the address is within the USA, the country and state will be validated. For international addresses, only the country will be validated.

Trustee address

The trustee’s address will be used as the mailing address. If the c/o name and address is provided, it will be used as the mailing address instead of the trustee’s address. Do not enter the “care of” information in the trustee’s address line.

Street/PO Box/RR

Begin and end the entry with an alpha or numeric character. When an address contains a fraction, for example, 45½, key as 45 1/2. Leave only one space to separate numbers and words (for example, 75 3 Garden St).

City

The only allowable combination of special characters in the city name is a period followed by a hyphen. If the address is within Canada, the city must be a valid city within the province provided.

Province/Territory or State

Enter the province/territory or state where the client lives now.

Country

Enter the country where the client lives now.

Postal code or ZIP code

The Canadian postal code must be in ANANAN format and it must be valid for the city and the province or territory of residence entered. The USA zip code can include the zip code extension.

Care of (C/O) name and mailing address

Enter a c/o name and address if the mailing address of the trust differs from the trustee’s address. The c/o address will be used as the mailing address if provided. Entries within the c/o name and address will be printed on the trust’s notice of assessment and all other correspondences for the trust.

Care of (c/o) name

The c/o name can be an individual or non-individual. The trustee’s name can also be used as the c/o name.

When making an entry on the “care of name” line, do not include “C/O,” “c/o,” or “care of.”

Street/PO Box/RR

City

The only allowable combination of special characters in the city name is a period followed by a hyphen. If the address is within Canada, the city must be a valid city within the province provided.

Province/Territory or State

Enter the province/territory or state where the trust’s correspondence will be mailed to.

Country

Enter the country where the trust’s correspondence will be mailed to.

Postal code or ZIP code

The Canadian postal code must be in ANANAN format and it must be valid for the city and the province or territory of residence entered. The USA zip code can include the zip code extension.

Information about the trust

Aboriginal settlement lands

If the trust is resident on designated Aboriginal settlement lands, provide the settlement number and name.

Acceptable entries are:

Yukon

11001 = Carcross/Tagish
11002 = Champagne and Aishihik
11003 = Kluane
11004 = Kwanlin Dun
11006 = Little Salmon/Carmacks
11007 = Nacho Nyak Dun
11009 = Selkirk
11010 = Ta’an Kwäch’än
11011 = Teslin Tlingit
11012 = Tr’ondëk Hwëch’in
11013 = Vuntut Gwitchin

Northwest Territories

10008 = Tlicho
10015 = Délînê Got'înê

Newfoundland and Labrador

00010 = Nunatsiavut Government

British Columbia

09001 = Nisga’a

Carries on Business

If the trust carries on business in the year, enter all Canadian provinces or territories where the business was carried on.

Became or ceased to be resident of Canada

If the trust became (Immigrated) a resident of Canada during the tax year of the return being transmitted, enter the Became resident date. The Became resident date should match the fiscal period from date.

If the trust ceased to be (Emigrated) a resident of Canada during the tax year of the return being transmitted, enter the Ceased to be resident date. The Ceased to be resident date should match the fiscal period to date.

Deemed Resident

If the trust is a deemed resident trust, provide the country other than Canada that the trust was a resident of during the tax year.

Language of correspondence

Enter the client’s choice of official language (English or French) when corresponding with the CRA.

Type of trust information
Type of trust

Enter the name and code for the type of trust.

Date of Death

Enter the date of death for Testamentary trust account. Ensure that the date of death belongs to the deceased that the trust was created from.

Social Insurance Number (SIN) of Deceased

Enter the SIN for Testamentary trust account. Ensure that the SIN belongs to the deceased that the trust was created from. The SIN will be validated against the Social Insurance registry.

Date trust was created

Enter the date the trust was created for Inter Vivos trust account.

Corporation Income Tax Account (formerly Non-Profit Organization Business Number)

If the trust is a Non-profit organization, enter the business number/corporation income tax number assigned to the organization.

Information about the return

First year filing

If this is not the first year of filing a return for the trust, enter the tax year for which the last return was filed.

Trust document or will

If this is the first year filing a return for the trust, a copy of the trust document or will, and a list of assets at death should be sent to the CRA if it was not previously provided.

Final Return and Wind-up date

If this is the final return for the trust, enter the wind-up date. The return is due 90 days after the wind-up date.

T3 Supplementary Unemployment Benefit Plan Income Tax Return (T3S)

Identification and other information

All identification and other information including names, address, and telephone number should be confirmed with your client prior to entering it on the EFILE return. Transmitting incorrect or invalid information may result in processing delays.

The following information is found on page 1 of the T3S. Refer to Appendices A, B, C and D for specifications.

First year filing

Indicate whether the return being filed is the first return to be filed for the trust.

Tax year of return

Enter the tax year that the return is being transmitted for.

Name of Plan

The name of plan must agree with the information on the CRA’s records and also the trust’s legal document (if applicable).

Trust account number

Enter the trust account number that was provided to the client by the CRA. The trust account number can also be found on prior year(s) Notice of Assessment or Notice of Reassessment from the CRA.

Residence of the plan

Enter the Canadian province or territory for the residence of the plan.

CRA Registration number (formerly Plan registration number)

Enter the CRA registration number/Plan registration number that was assigned to the trust by the CRA.

Language of correspondence

Enter the client’s choice of official language (English or French) when corresponding with the CRA.

Trustee information

Only the information of the trustee that is the CRA’s primary contact should be entered.

Trustee Name Change

This is a mandatory Yes/No question that must be answered to indicate whether the Trustee Name has changed or remains the same as previously submitted.

Individual

If the trustee is an individual, use the individual option and enter the first and last name of the trustee.

When entering the trustee’s name:

All names must begin and end with an alpha character.
Do not key titles in the taxpayer’s name (e.g., Ms, Rev, Dr).
Where there is a suffix after the taxpayer’s name, leave one space between the surname and the suffix.
For hyphenated names, do not leave a space, (e.g., Jones-Smith).
Where the taxpayer has multiple first names (e.g., Mary Lou), leave a space between the names.

Non-Individual

Trustee’s telephone number

Enter the client’s telephone number. This can be a Canadian, USA, or International telephone number.

Address

Trustee address

The trustee address can be a Canadian, USA, or International address. All address fields must begin and end with an alpha or numeric character. If the address is within Canada, fields within the address will be validated against the CRA’s city database index. If the address is within the USA, the country and state will be validated. For international addresses, only the country will be validated.

Street/PO Box/RR

City

The only allowable combination of special characters in the city name is a period followed by a hyphen. If the address is within Canada, the city must be a valid city within the province provided.

Province/Territory or State

Enter the province/territory or state where the client lives now.

Country

Enter the country where the client lives now.

Postal code or ZIP code

The Canadian postal code must be in ANANAN format and it must be valid for the city and the province or territory of residence entered. The USA zip code can include the zip code extension.

Information about the trust

Books and Records address

Enter the books and records address if the books and records for the trust is not kept at the trustee’s address. This address must be a Canadian address. All address fields must begin and end with an alpha or numeric character and will be validated against the CRA’s city database index.

Street/PO Box/RR

City

The only allowable combination of special characters in the city name is a period followed by a hyphen. If the address is within Canada, the city must be a valid city within the province provided.

Province/Territory

Enter the province/territory where the books and records are kept.

Country

Enter the country where the books and records are kept.

Postal code

The Canadian postal code must be in ANANAN format and it must be valid for the city and the province or territory.

Trust date

Date the trust came into existence

Enter the date the trust was created.

Date the trust ceased to exist

If the trust ceased to exist during the tax year of the return being transmitted, enter the date.

Related T3 Trust Income Tax and Information Return (T3RET)

If the trust also filed a T3RET, enter the trust account number that is associated with the T3RET.

T3 Environmental Trust Income Tax Return (T3M)

Identification and other information

The following information is found on page 1 of the T3M. Refer to Appendices A, B, C and D for specifications.

Residence of the trust

Enter the Canadian province or territory for the residence of the trust at the end of the tax year.

Tax year of return

Enter the tax year for which the return is being transmitted.

Name of Trust

The name of trust must agree with the information on the CRA’s records and also the trust’s legal document (if applicable).

Trust account number

Enter the trust account number that was provided to the client by the CRA. The trust account number can also be found on prior year(s) Notice of Assessment or Notice of Reassessment from the CRA.

Trustee information

Only the information of the trustee that is the CRA’s primary contact should be entered.

Name of Trustee

The trustee can be a crown corporation or a trust company. The trustee may also provide a first and last name of a contact person.

When entering the contact person’s name:

All names must begin and end with an alpha character.
Do not key titles in the taxpayer’s name (e.g., Ms, Rev, Dr).
Where there is a suffix after the taxpayer’s name, leave one space between the surname and the suffix.
For hyphenated names, do not leave a space, (e.g., Jones-Smith).
Where the contact person has multiple first names (e.g., Mary Lou), leave a space between the names.

Trustee’s telephone number

Enter the client’s telephone number. This can be a Canadian, USA, or International telephone number.

Address

Trustee address

The trustee’s address will be used as the mailing address. If a c/o name and address is provided, it will be used as the mailing address instead of the trustee’s address.

Street/PO Box/RR

City

The only allowable combination of special characters in the city name is a period followed by a hyphen. If the address is within Canada, the city must be a valid city within the province provided.

Province/Territory or State

Enter the province/territory or state where the client lives now.

Country

Enter the country where the client lives now.

Postal code or ZIP code

The Canadian postal code must be in ANANAN format and it must be valid for the city and the province or territory of residence entered. The USA zip code can include the zip code extension.

Care of (C/O) name and mailing address

Enter a c/o name and address if the mailing address of the trust is different from the trustee’s address. The c/o address will be used as the mailing address if provided. Entries within the c/o name and address will be printed on the trust’s notice of assessment and all other correspondences for the trust.

Care of (c/o) name

The c/o name can be an individual or non-individual. The trustee’s name can also be used as the c/o name.

When making an entry on the “care of name” line, do not include “C/O,” “c/o,” or “care of.”

Street/PO Box/RR

City

The only allowable combination of special characters in the city name is a period followed by a hyphen. If the address is within Canada, the city must be a valid city within the province provided.

Province/Territory or State

Enter the province/territory or state where the trust’s correspondence will be mailed to.

Country

Enter the country where the trust’s correspondence will be mailed to.

Postal code or ZIP code

The Canadian postal code must be in ANANAN format and it must be valid for the city and the province or territory of residence entered. The USA zip code can include the zip code extension.

Information about the trust

Province of Site

Enter the Canadian province where the site is located.

Language of correspondence

Enter the client’s choice of official language (English or French) when corresponding with the CRA.

Type of trust

Enter the type of trust (mining reclamation, waste disposal reclamation, quarry reclamation, or pipeline reclamation).

Date trust created

Enter the date the trust was created for Inter Vivos trust account.

First year filing

Indicate if this is the first tax return being filed for the trust.

Final return

If this is the final return for the trust, enter the wind up date.

Number of beneficiaries

Enter the number of beneficiaries for the trust throughout the tax year.

Contributions to the trust

If there was any financial contribution made to the trust during the tax year, enter the total.

Amounts withdrawn from the trust

If there was any financial withdrawal made from the trust during the tax year, enter the total.

T3 Retirement Compensation Arrangement (RCA) Part XI.3 Tax Return (T3RCA)

Identification and other information

The following information is found on page 1 of the T3RCA. Refer to Appendices A, B, C and D for specifications.

Tax year

Enter the tax year for which the return is being transmitted.

First year filing

Indicate if this is the first tax return being filed for the trust. If yes, a copy of the trust agreement is required if it was not already submitted to the CRA.

Final return

Indicate if this is the final tax return being filed for the trust. If yes, complete details will be required.

Language of correspondence

Enter the client’s choice of official language (English or French) when corresponding with the CRA.

Name of Trust

The name of trust must agree with the information on the CRA’s records and also the trust’s legal document (if applicable).

Trust account number

Enter the trust account number that was provided to the client by the CRA. The trust account number can also be found on prior year(s) Notice of Assessment or Notice of Reassessment from the CRA.

Custodian information

Only the information of the custodian that is the CRA’s primary contact should be entered.

When entering the client’s name:

All names must begin and end with an alpha character.
Do not key titles in the taxpayer’s name (e.g., Ms, Rev, Dr).
Where there is a suffix after the taxpayer’s name, leave one space between the surname and the suffix.
For hyphenated names, do not leave a space, (e.g., Jones-Smith).
Where the taxpayer has multiple first names (e.g., Mary Lou), leave a space between the names.

Custodian Name Change

This is a mandatory Yes/No question that must be answered to indicate whether the Custodian Name has changed or remains the same as previously submitted.

Individual

If the custodian is an individual, use the individual option and enter the first and last name of the custodian.

Non-Individual:

If the custodian is a non-individual such as a corporation, partnership, or a trust company, use the non-individual option and enter the name of the custodian. Non-individual custodians may also provide a first and last name of a contact person.

Custodian’s telephone number

Enter the client’s telephone number. This can be a Canadian, USA, or International telephone number.

Address

The custodian or care of (c/o) address can be a Canadian, USA, or International address. All address fields must begin and end with an alpha or numeric character. If the address is within Canada, fields within the address will be validated against the CRA’s city database index. If the address is within the USA, the country and state will be validated. For international addresses, only the country will be validated.

Custodian address

The custodian’s address will be used as the mailing address. If a c/o name and address is provided, it will be used as the mailing address instead of the custodian’s address.

Street/PO Box/RR

City

The only allowable combination of special characters in the city name is a period followed by a hyphen. If the address is within Canada, the city must be a valid city within the province provided.

Province/Territory or State

Enter the province/territory or state where the client lives now.

Country

Enter the country where the client lives now.

Postal code or ZIP code

The Canadian postal code must be in ANANAN format and it must be valid for the city and the province or territory of residence entered. The USA zip code can include the zip code extension.

Care of (C/O) name and mailing address

Care of (c/o) name

The c/o name can be an individual or non-individual. The custodian’s name can also be used as the c/o name.

When making an entry on the “care of name” line, do not include “C/O,” “c/o,” or “care of.”

Street/PO Box/RR

City

The only allowable combination of special characters in the city name is a period followed by a hyphen. If the address is within Canada, the city must be a valid city within the province provided.

Province/Territory or State

Enter the province/territory or state where the trust’s correspondence will be mailed to.

Country

Enter the country where the trust’s correspondence will be mailed to.

Postal code or ZIP code

The Canadian postal code must be in ANANAN format and it must be valid for the city and the province or territory of residence entered. The USA zip code can include the zip code extension.

T3 Amateur Athlete Trust Income Tax Return (T3ATH-IND)

Identification and other information

The following information is found on page 1 of the T3ATH-IND. Refer to Appendices A, B, C and D for specifications.

First year filing

Indicate if this is the first tax return being filed for the trust. If yes, a copy of the trust agreement is required if it was not already submitted to the CRA.

Tax year

Enter the tax year for which the return is being transmitted.

Trust account number

Enter the trust account number that was provided to the client by the CRA. The trust account number can also be found on prior year(s) Notice of Assessment or Notice of Reassessment from the CRA.

Athlete’s name

When entering the athlete’s name:

All names must begin and end with an alpha character.
Do not key titles in the athlete’s name (e.g., Ms, Rev, Dr).
Where there is a suffix after the athlete’s name, leave one space between the surname and the suffix.
For hyphenated names, do not leave a space, (e.g., Jones-Smith).
Where the athlete has multiple first names (e.g., Mary Lou), leave a space between the names.
If the athlete is an Inuit who uses a number at the beginning of his or her name, key the number on the “care of” line.

Athlete’s address

The athlete’s address can be a Canadian, USA, or International address. All address fields must begin and end with an alpha or numeric character. If the address is within Canada, fields within the address will be validated against the CRA’s city database index. If the address is within the USA, the country and state will be validated. For international addresses, only the country will be validated.

The athlete’s address will not be used for mailing purposes.

Street/PO Box/RR

City

The only allowable combination of special characters in the city name is a period followed by a hyphen. If the address is within Canada, the city must be a valid city within the province provided.

Province/Territory or State

Enter the province/territory or state where the athlete lives now.

Country

Enter the country where the athlete lives now.

Postal code or ZIP code

The Canadian postal code must be in ANANAN format and it must be valid for the city and the province or territory of residence entered. The USA zip code can include the zip code extension.

Athlete’s SIN

Enter the SIN of the athlete. The SIN will be validated against the Social Insurance registry.

Trustee information

Only the information of the trustee that is the CRA’s primary contact should be entered.

Trustee Name Change

This is a mandatory Yes/No question that must be answered to indicate whether the Trustee Name has changed or remains the same as previously submitted.

Individual

If the trustee is an individual, use the Individual option and enter the first and last name of the trustee.

When entering the individual’s name:

All names must begin and end with an alpha character.
Do not key titles in the taxpayer’s name (e.g., Ms, Rev, Dr).
Where there is a suffix after the taxpayer’s name, leave one space between the surname and the suffix.
For hyphenated names, do not leave a space, (e.g., Jones-Smith).
Where the taxpayer has multiple first names (e.g., Mary Lou), leave a space between the names.

Non-Individual:

If the trustee is a non-individual such as a corporation, partnership, or a trust company, use the Non-individual option and enter the name of the trustee. Non-individual trustees may also provide a first and last name of a contact person.

Trustee’s telephone number

Enter the trustee’s telephone number. This can be a Canadian, USA, or International telephone number.

Registered Canadian Amateur Athletic Association (RCAAA) registration number

Enter the RCAAA registration number that was issues to the trustee by the CRA.

Trustee address

Street/PO Box/RR

City

The only allowable combination of special characters in the city name is a period followed by a hyphen. If the address is within Canada, the city must be a valid city within the province provided.

Province/Territory or State

Enter the province/territory or state where the client lives now.

Country

Enter the country where the client lives now.

Postal code or Zip code

The Canadian postal code must be in ANANAN format and it must be valid for the city and the province or territory of residence entered. The USA zip code can include the zip code extension.

Information about the trust

Books and Records address

Street/PO Box/RR

City

The only allowable combination of special characters in the city name is a period followed by a hyphen. If the address is within Canada, the city must be a valid city within the province provided.

Province/Territory

Enter the province/territory where the books and records are kept.

Country

Enter the country where the books and records are kept.

Postal code

The Canadian postal code must be in ANANAN format and it must be valid for the city and the province or territory.

Trust date

Date the trust came into existence

Enter the date the trust was created.

Date the trust ceased to exist

If the trust ceased to exist during the tax year of the return being transmitted, enter the wind-up date.

Residence of the trust

Enter the Canadian province or territory for the residence of the trust.

Language of correspondence

Enter the client’s choice of official language (English or French) when corresponding with the CRA.

T3 Income Tax Return for Deferred Profit Sharing Plan (DPSP) or Revoked DPSP (T3D)

Identification and other information

The following information is found on page 1 of the T3D. Refer to Appendices A, B, C and D for specifications.

First year filing

Indicate whether the return being filed is the first return to be filed for the trust.

Tax year of return

Enter the tax year that the return is being transmitted for.

Name of Plan

The name of plan must agree with the information on the CRA’s records and also the trust’s legal document (if applicable).

Trust account number

Enter the trust account number that was provided to the client by the CRA. The trust account number can also be found on prior year(s) Notice of Assessment or Notice of Reassessment from the CRA.

Residence of the plan

Enter the Canadian province or territory for the residence of the plan.

CRA Registration number (formerly Plan registration number)

Enter the CRA registration number that was assigned to the trust by the CRA.

Language of correspondence

Enter the client’s choice of official language (English or French) when corresponding with the CRA.

Trustee information

Only the information of the trustee that is the CRA’s primary contact should be entered.

Trustee Name Change

This is a mandatory Yes/No question that must be answered to indicate whether the Trustee Name has changed or remains the same as previously submitted.

Individual

If the trustee is an individual, use the individual option and enter the first and last name of the trustee.

When entering the trustee’s name:

All names must begin and end with an alpha character.
Do not key titles in the taxpayer’s name (e.g., Ms, Rev, Dr).
Where there is a suffix after the taxpayer’s name, leave one space between the surname and the suffix.
For hyphenated names, do not leave a space, (e.g., Jones-Smith).
Where the taxpayer has multiple first names (e.g., Mary Lou), leave a space between the names.

Non-Individual

Trustee’s telephone number

Enter the client’s telephone number. This can be a Canadian, USA, or International telephone number.

Address

Trustee address

Street/PO Box/RR

City

The only allowable combination of special characters in the city name is a period followed by a hyphen. If the address is within Canada, the city must be a valid city within the province provided.

Province/Territory or State

Enter the province/territory or state where the client lives now.

Country

Enter the country where the client lives now.

Postal code or ZIP code

The Canadian postal code must be in ANANAN format and it must be valid for the city and the province or territory of residence entered. The USA zip code can include the zip code extension.

Information about the trust

Books and Records address

Street/PO Box/RR

City

The only allowable combination of special characters in the city name is a period followed by a hyphen. If the address is within Canada, the city must be a valid city within the province provided.

Province/Territory

Enter the province/territory where the books and records are kept.

Country

Enter the country where the books and records are kept.

Postal code

The Canadian postal code must be in ANANAN format and it must be valid for the city and the province or territory.

Date the trust came into existence

Enter the date the trust was created.

Date the trust ceased to exist

If the trust ceased to exist during the tax year of the return being transmitted, enter the date.

Related T3 Trust Income Tax and Information Return (T3RET)

If the trust also filed a T3RET, enter the trust account number that is associated with the T3RET.

Date of revocation

If the plan was revoked in the tax year, enter the effective date of revocation.

Transfer of assets

If assets were transferred to a new trustee in the tax year, provide the name of the new trustee and the date of transfer.

Group Income Tax and Information Return for RRSP, RRIF, RESP, or RDSP Trusts (T3GR)

Identification and other information

The following information is found on page 1 of the T3GR. Refer to Appendices A, B, C and D for specifications.

First year filing

Indicate whether the return being filed is the first return to be filed for the trust.

Tax year of return

Enter the tax year that the return is being transmitted for.

Group (Trust) Type

Indicate which group type this return is applicable to: RRSPs, RRIFs, RESPs, or RDSPs.

Name of Specimen Plan of Fund

The name of specimen plan or fund must agree with the information on the CRA’s records and also the trust’s legal document (if applicable).

Trust account number

Enter the trust account number that was provided to the client by the CRA. The trust account number can also be found on prior year(s) Notice of Assessment or Notice of Reassessment from the CRA.

Residence of Specimen Plan or Fund

Enter the Canadian province or territory for the residence of the specimen plan or fund.

Specimen Plan or Fund Approval number

Enter the Specimen Plan or Fund approval number that was assigned to the trust by the CRA.

Language of correspondence

Enter the client’s choice of official language (English or French) when corresponding with the CRA.

Trustee information

Only the information of the trustee that is the CRA’s primary contact should be entered.

Trustee Name Change

This is a mandatory Yes/No question that must be answered to indicate whether the Trustee Name has changed or remains the same as previously submitted.

Individual

If the trustee is an individual, use the individual option and enter the first and last name of the trustee.

When entering the trustee’s name:

All names must begin and end with an alpha character.
Do not key titles in the taxpayer’s name (e.g., Ms, Rev, Dr).
Where there is a suffix after the taxpayer’s name, leave one space between the surname and the suffix.
For hyphenated names, do not leave a space, (e.g., Jones-Smith).
Where the taxpayer has multiple first names (e.g., Mary Lou), leave a space between the names.

Non-Individual

Trustee’s telephone number

Enter the client’s telephone number. This can be a Canadian, USA, or International telephone number.

Address

Trustee address

Street/PO Box/RR

City

The only allowable combination of special characters in the city name is a period followed by a hyphen. If the address is within Canada, the city must be a valid city within the province provided.

Province/Territory or State

Enter the province/territory or state where the client lives now.

Country

Enter the country where the client lives now.

Postal code or ZIP code

The Canadian postal code must be in ANANAN format and it must be valid for the city and the province or territory of residence entered. The USA zip code can include the zip code extension.

Information about the trust

Books and Records address

Street/PO Box/RR

City

The only allowable combination of special characters in the city name is a period followed by a hyphen. If the address is within Canada, the city must be a valid city within the province provided.

Province/Territory

Enter the province/territory where the books and records are kept.

Country

Enter the country where the books and records are kept.

Postal code

The Canadian postal code must be in ANANAN format and it must be valid for the city and the province or territory.

Care of (C/O) name and mailing address

Care of (c/o) name

The c/o name can be an individual or non-individual. The custodian’s name can also be used as the c/o name.

When making an entry on the “care of name” line, do not include “C/O,” “c/o,” or “care of.”

Street/PO Box/RR

City

The only allowable combination of special characters in the city name is a period followed by a hyphen. If the address is within Canada, the city must be a valid city within the province provided.

Province/Territory or State

Enter the province/territory or state where the trust’s correspondence will be mailed to.

Country

Enter the country where the trust’s correspondence will be mailed to.

Postal code or ZIP code

The Canadian postal code must be in ANANAN format and it must be valid for the city and the province or territory of residence entered. The USA zip code can include the zip code extension.

Care of (c/o) telephone number

Enter the care of (c/o) telephone number. This can be a Canadian, USA, or International telephone number.

Employees' Pension Plan Income Tax Return (T3P)

Identification and other information

The following information is found on page 1 of the T3P. Refer to Appendices A, B, C and D for specifications.

First year filing

Indicate whether the return being filed is the first return to be filed for the trust.

Tax year of return

Enter the tax year that the return is being transmitted for.

Name of Plan

The name of plan must agree with the information on the CRA’s records and also the trust’s legal document (if applicable).

Trust account number

Enter the trust account number that was provided to the client by the CRA. The trust account number can also be found on prior year(s) Notice of Assessment or Notice of Reassessment from the CRA.

Residence of the plan

Enter the Canadian province or territory for the residence of the plan.

CRA Registration number (formerly Plan registration number)

Enter the CRA registration number/Plan registration number that was assigned to the trust by the CRA.

Language of correspondence

Enter the client’s choice of official language (English or French) when corresponding with the CRA.

Trustee information

Only the information of the trustee that is the CRA’s primary contact should be entered.

Trustee Name Change

This is a mandatory Yes/No question that must be answered to indicate whether the Trustee Name has changed or remains the same as previously submitted.

Individual

If the trustee is an individual, use the individual option and enter the first and last name of the trustee.

When entering the trustee’s name:

All names must begin and end with an alpha character.
Do not key titles in the taxpayer’s name (e.g., Ms, Rev, Dr).
Where there is a suffix after the taxpayer’s name, leave one space between the surname and the suffix.
For hyphenated names, do not leave a space, (e.g., Jones-Smith).
Where the taxpayer has multiple first names (e.g., Mary Lou), leave a space between the names.

Non-Individual

Trustee’s telephone number

Enter the client’s telephone number. This can be a Canadian, USA, or International telephone number.

Address

Trustee address

Street/PO Box/RR

City

The only allowable combination of special characters in the city name is a period followed by a hyphen. If the address is within Canada, the city must be a valid city within the province provided.

Province/Territory or State

Enter the province/territory or state where the client lives now.

Country

Enter the country where the client lives now.

Postal code or ZIP code

The Canadian postal code must be in ANANAN format and it must be valid for the city and the province or territory of residence entered. The USA zip code can include the zip code extension.

Information about the trust

Books and Records address

Street/PO Box/RR

City

The only allowable combination of special characters in the city name is a period followed by a hyphen. If the address is within Canada, the city must be a valid city within the province provided.

Province/Territory

Enter the province/territory where the books and records are kept.

Country

Enter the country where the books and records are kept.

Postal code

The Canadian postal code must be in ANANAN format and it must be valid for the city and the province or territory.

Date the trust came into existence

Enter the date the trust was created.

Date the trust ceased to exist

If the trust ceased to exist during the tax year of the return being transmitted, enter the date.

Related T3 Trust Income Tax and Information Return (T3RET)

If the trust also filed a T3RET, enter the trust account number that is associated with the T3RET.

Transfer of assets

If assets were transferred to a new trust in the tax year, provide the name of the new trust and the date of transfer.

Registered Investment Income Tax Return (T3RI)

Identification and other information

The following information is found on page 1 of the T3RI. Refer to Appendices A, B, C and D for specifications.

First year filing

Indicate whether the return being filed is the first return to be filed for the trust.

Name of registered investment

The name of registered investment must agree with the information on the CRA’s records and also the trust’s legal document (if applicable).

Trust account number

Enter the trust account number that was provided to the client by the CRA. The trust account number can also be found on prior year(s) Notice of Assessment or Notice of Reassessment from the CRA.

Residence of the plan

Enter the Canadian province or territory for the residence of the plan.

CRA Registration number (formerly Plan registration number)

Enter the CRA registration number/Plan registration number that was assigned to the trust by the CRA.

Language of correspondence

Enter the client’s choice of official language (English or French) when corresponding with the CRA.

Trustee information

Only the information of the trustee that is the CRA’s primary contact should be entered.

Trustee Name Change

This is a mandatory Yes/No question that must be answered to indicate whether the Trustee Name has changed or remains the same as previously submitted.

Individual

If the trustee is an individual, use the individual option and enter the first and last name of the trustee.

When entering the trustee’s name:

All names must begin and end with an alpha character.
Do not key titles in the taxpayer’s name (e.g., Ms, Rev, Dr).
Where there is a suffix after the taxpayer’s name, leave one space between the surname and the suffix.
For hyphenated names, do not leave a space, (e.g., Jones-Smith).
Where the taxpayer has multiple first names (e.g., Mary Lou), leave a space between the names.

Non-Individual

Trustee’s telephone number

Enter the client’s telephone number. This can be a Canadian, USA, or International telephone number.

Address

Trustee address

Street/PO Box/RR

City

The only allowable combination of special characters in the city name is a period followed by a hyphen. If the address is within Canada, the city must be a valid city within the province provided.

Province/Territory or State

Enter the province/territory or state where the client lives now.

Country

Enter the country where the client lives now.

Postal code or ZIP code

The Canadian postal code must be in ANANAN format and it must be valid for the city and the province or territory of residence entered. The USA zip code can include the zip code extension.

Information about the trust

Tax year of the return

Enter the beginning and end dates of the tax year of the return.

Date the registered investment came into existence

Enter the date the trust was created.

Date the registered investment ceased to exist

If the trust ceased to exist during the tax year of the return being transmitted, enter the date.

Date of notification

If the corporation or trust has been notified that their registration as a registered investment has been revoked or terminated, enter the date of notification.

Related T3 Trust Income Tax and Information Return (T3RET)

If the trust also filed a T3RET, enter the trust account number that is associated with the T3RET.

T3 Pooled Registered Pension Plan Tax Return (T3PRP)

Identification and other information

The following information is found on page 1 of the T3PRP. Refer to Appendices A, B, C and D for specifications.

First year filing

Indicate whether the return being filed is the first return to be filed for the trust.

Tax year of return

Enter the tax year that the return is being transmitted for.

Name of Plan

The name of plan must agree with the information on the CRA’s records and also the trust’s legal document (if applicable).

Trust account number

Enter the trust account number that was provided to the client by the CRA. The trust account number can also be found on prior year(s) Notice of Assessment or Notice of Reassessment from the CRA.

Residence of the plan

Enter the Canadian province or territory for the residence of the plan.

CRA Registration number (formerly Plan registration number)

Enter the CRA registration number/Plan registration number that was assigned to the trust by the CRA.

Language of correspondence

Enter the client’s choice of official language (English or French) when corresponding with the CRA.

Trustee information

Only the information of the trustee that is the CRA’s primary contact should be entered.

Trustee Name Change

This is a mandatory Yes/No question that must be answered to indicate whether the Trustee Name has changed or remains the same as previously submitted.

Individual

If the trustee is an individual, use the individual option and enter the first and last name of the trustee.

When entering the trustee’s name:

All names must begin and end with an alpha character.
Do not key titles in the taxpayer’s name (e.g., Ms, Rev, Dr).
Where there is a suffix after the taxpayer’s name, leave one space between the surname and the suffix.
For hyphenated names, do not leave a space, (e.g., Jones-Smith).
Where the taxpayer has multiple first names (e.g., Mary Lou), leave a space between the names.

Non-Individual

Trustee’s telephone number

Enter the client’s telephone number. This can be a Canadian, USA, or International telephone number.

Address

Trustee address

Street/PO Box/RR

City

The only allowable combination of special characters in the city name is a period followed by a hyphen. If the address is within Canada, the city must be a valid city within the province provided.

Province/Territory or State

Enter the province/territory or state where the client lives now.

Country

Enter the country where the client lives now.

Postal code or ZIP code

The Canadian postal code must be in ANANAN format and it must be valid for the city and the province or territory of residence entered. The USA zip code can include the zip code extension.

Information about the trust

Books and Records address

Street/PO Box/RR

City

The only allowable combination of special characters in the city name is a period followed by a hyphen. If the address is within Canada, the city must be a valid city within the province provided.

Province/Territory

Enter the province/territory where the books and records are kept.

Country

Enter the country where the books and records are kept.

Postal code

The Canadian postal code must be in ANANAN format and it must be valid for the city and the province or territory.

Date the trust came into existence

Enter the date the trust was created.

Date the trust ceased to exist

If the trust ceased to exist during the tax year of the return being transmitted, enter the date.

Related T3 Trust Income Tax and Information Return (T3RET)

If the trust also filed a T3RET, enter the trust account number that is associated with the T3RET.

Transfer of assets

If assets were transferred to a new trust in the tax year, provide the name of the new trust and the date of transfer.

Canadian Amateur Athlete Trust Group Information Return (T1061)

Identification and other information

The following information is found on page 1 of the T1061. Refer to Appendices A, B, C and D for specifications.

Tax year of return

Enter the tax year that the return is being transmitted for.

Trust account number

Enter the trust account number that was provided to the client by the CRA.

RCAAA Registration number

Enter the RCAAA registration number that was assigned to the trust by the CRA.

Language of correspondence

Enter the client’s choice of official language (English or French) when corresponding with the CRA.

Number of trusts

Provide the number of trusts the T1061 is filed for.

Trustee information

Only the information of the trustee that is the CRA’s primary contact should be entered.

Trustee Name Change

This is a mandatory Yes/No question that must be answered to indicate whether the Trustee Name has changed or remains the same as previously submitted.

Individual

If the trustee is an individual, use the individual option and enter the first and last name of the trustee.

When entering the trustee’s name:

All names must begin and end with an alpha character.
Do not key titles in the taxpayer’s name (e.g., Ms, Rev, Dr).
Where there is a suffix after the taxpayer’s name, leave one space between the surname and the suffix.
For hyphenated names, do not leave a space, (e.g., Jones-Smith).
Where the taxpayer has multiple first names (e.g., Mary Lou), leave a space between the names.

Non-Individual

Trustee’s telephone number

Enter the client’s telephone number. This can be a Canadian, USA, or International telephone number.

Address

Trustee address

Street/PO Box/RR

City

The only allowable combination of special characters in the city name is a period followed by a hyphen. If the address is within Canada, the city must be a valid city within the province provided.

Province/Territory or State

Enter the province/territory or state where the client lives now.

Country

Enter the country where the client lives now.

Postal code or ZIP code

The Canadian postal code must be in ANANAN format and it must be valid for the city and the province or territory of residence entered. The USA zip code can include the zip code extension.

Information about the trust

Care of (C/O) name and mailing address

Care of (c/o) name

The c/o name can be an individual or non-individual. The custodian’s name can also be used as the c/o name.

When making an entry on the “care of name” line, do not include “C/O,” “c/o,” or “care of.”

Street/PO Box/RR

City

The only allowable combination of special characters in the city name is a period followed by a hyphen. If the address is within Canada, the city must be a valid city within the province provided.

Province/Territory or State

Enter the province/territory or state where the trust’s correspondence will be mailed to.

Country

Enter the country where the trust’s correspondence will be mailed to.

Postal code or ZIP code

The Canadian postal code must be in ANANAN format and it must be valid for the city and the province or territory of residence entered. The USA zip code can include the zip code extension.

Tax return specifications

This part contains specific instructions as they relate to the preparation of the electronic return. Most of the information you may require to complete the return is contained in the T3 Trust Guide (T4013) and other supplementary guides.

Beneficial Ownership Information of a Trust (Schedule 15)

For tax years ending after December 30, 2023, all non-resident trusts and every trust resident in Canada (including trusts that are deemed resident in Canada under section 94 of the Act) that is an express trust (or for civil law purposes a trust other than a trust that is established by law or by judgement) that is required to file a T3 return, whether because of the current filing requirements or because of new subsection 150(1.2) of the Act, must provide beneficial ownership information on Schedule 15, unless the trust meets one of the exceptions described in the T3 Guide – T4013.

Ensure both required questions of Part A on Schedule 15 have been completed.

In addition, ensure the final transmission indicator has been completed. If you have indicated “no”, you must indicate the number of additional requests that will be made for the additional reportable entities.

Do not include the Schedule 15 for the following return types: T3D, T3GR, T3P, T3RI, T3PRP, T1061, Section 216.

For more information, see the T4013 T3 Trust Guide.

Elections indicator

Indicate if the client is making an election, designation, agreement, waiver, or special elective return at the time of filing the tax return for one of the following.

Mutual fund electing a December 15th tax year end.
- All other trusts are generally required to use a December 31 tax year-end. However, an exception is available for mutual fund trusts that elect to have a December 15 year-end.
Alter Ego – Spousal trust
- Indicate if the trust is electing not to have the conditions of a spousal trust apply.
Preferred beneficiary election
- A trust and a preferred beneficiary can jointly elect, in the year, to include in a preferred beneficiary's income for that year, all or part of the trust's accumulating income for the year.
Mutual fund trust reorganization
- Indicate if the mutual fund trust is involved in a reorganization, the date of the reorganization, and if the trust has been approved for a filing extension.
Insurance segregated fund trust reorganization.
- Indicate if the insurance segregated fund trust involved in a reorganization, the date of the reorganization, and if the trust has been approved for a filing extension.

An indication does not constitute an election; it is designed only to inform the CRA that an election, a letter or note containing the required information is being submitted in paper format or through the Submit Documents online service. For more information, see the T4013 T3 Trust Guide.

Do not indicate an election which is not required to be made at the time of filing the return. These elections will have to be submitted in accordance with the provisions of the Act.

Foreign business income

If foreign business income is from box 24 of a T3 slip, Statement of Trust Income Allocations and Designations, the amount must be reported on lines 06 and 96 of the tax return. A selected financial data (SFD) statement type 02 must be completed. Complete the lines in the identification area of the SFD as follows:

Your name and business name – Enter taxpayer’s name.
Business address (including city, province or territory and postal code)
Fiscal period – From January 1 to December 31 (or to the date of death) of the tax year.
Industry code – Enter 526912.
Lines 8000, 8299, 8519, 9369 and 9946 – Enter the amount from box 24 of the T3 slip.

Instalments

Ensure the instalment payments that the client remitted to the CRA are included on line 85 of the tax return. Do not include instalment payments as tax deducted at source.

Rental income

If more than one rental property is covered by the SFD record, enter the address and postal code of the property that generated the highest gross rental income.

Section 216 returns

Indicate if you are electing to file an income tax return under section 216 of the Income Tax Act. If you choose to elect under section 216, you must provide the type of section 216 return you are filing. The three choices are as follows:

Section 216(1)
Section 216(4)
Section 216(5)

Selected financial data (SFD) records

Complete a SFD record using the applicable type when the client is reporting any of the following:

SFD type 01 – Form T776, Statement of Real Estate Rentals
SFD type 02 – Form T2125, Statement of Business or Professional Activities (business and commissions)
SFD type 03 – Form T2125, Statement of Business or Professional Activities (professional)
SFD type 04 – Form T2121, Statement of Fishing Activities
SFD type 05 – Form T2042, Statement of Farming Activities

Information for tax preparers and software developers

Exclusions from electronic filing

T3 Electronic filing (T3 EFILE) is available to the T3 Trust Income Tax and Information Return (T3RET), T3 Supplementary Unemployment Benefit Plan Income Tax Return (T3S), T3 Environmental Trust Income Tax Return (T3M), T3 Retirement Compensation Arrangement (RCA) Part XI.3 Tax Return (T3RCA), and the T3 Amateur Athlete Trust Income Tax Return (T3ATH-IND) for ending in 2021 and subsequent years. While most trusts will qualify to have their returns filed using EFILE, certain situations may still exclude a trust from EFILE. Please refer to the following criteria. Go to T3 EFILE Information - Canada.ca for a full list of exclusions.

The return is for a tax year that ends before 2021.
The return is an amended tax return.
The trust does not have a trust account number or cannot provide one in the electronic file.
The trust is filing Form RC199, Voluntary Disclosures Program (VDP) Application.
Form T1273, Statement A - Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals and Form T1163, Statement A - AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals are excluded from T3 EFILE.
T3 NB-SBI, T3 New Brunswick Small Business Investor Tax Credit.
T3SK CG, Saskatchewan Farm and Small Business Capital Gains Tax Credit (Trusts).
T3PFT, T3 Provincial or Territorial Foreign Tax Credit for Trusts .
Business income tax paid to more than 3 foreign countries on Form T3FFT, T3 Federal Foreign Tax Credits for Trusts.
Non-business income tax paid to more than 3 foreign countries on Form T3FFT, T3 Federal Foreign Tax Credits for Trusts.
More than 12 Selected Financial Data (SFD).
A claim for Return of fuel charge proceeds to farmers tax credit for a 2021 tax year.
A claim for Yukon Business Carbon Price Rebate for a 2021 tax year.
T2223, Election Under Subsection 159(6.1) of the Income Tax Act By a Trust to Defer Payment of Income Tax.
A trust claiming bankruptcy in the year

Appendix A – Provincial and territorial alpha characters

The following characters must be used whenever an entry for a province or a territory is required.

Provincial and territorial alpha characters
Characters	Province/Territory
NL	Newfoundland and Labrador
PE	Prince Edward Island
NS	Nova Scotia
NB	New Brunswick
QC	Quebec
ON	Ontario
MB	Manitoba
SK	Saskatchewan
AB	Alberta
BC	British Columbia
NT	Northwest Territories
YT	Yukon
NU	Nunavut

Appendix B – Valid ident characters

The following chart illustrates the acceptable characters for each item of the identification record. In general, key hyphens using a dash, and Roman numerals are to be keyed as alpha characters.

Acceptable characters for each item of the identification record
Character	First name (athlete/trustee)	Last name (athlete/trustee)	Name of Trust/Plan	Name of Non-Individual trustee	“care of” line (First/last name)	Street address	City	Province
Alphabetic	X	X	X	X	X	X	X	X
Numeric			X	X		X	X
Space	X ^{Footnote 3}	X ^{Footnote 3}	X ^{Footnote 3}	X ^{Footnote 3}	X ^{Footnote 3}	X ^{Footnote 1}	X ^{Footnote 1}
Hyphen	X ^{Footnote 3}	X ^{Footnote 3}	X	X	X ^{Footnote 3}	X ^{Footnote 3}	X
Apostrophe	X ^{Footnote 3}	X ^{Footnote 3}	X	X	X ^{Footnote 3}	X ^{Footnote 3}	X
Period	X ^{Footnote 3}	X ^{Footnote 3}	X	X	X ^{Footnote 3}	X ^{Footnote 1}	X ^{Footnote 1}
Slash			X	X		X ^{Footnote 3}	X
Ampersand			X	X		X ^{Footnote 1}
Diacritic	X	X	X	X	X	X	X
Brackets			X	X		X ^{Footnote 1}
Pound sign			X	X		X ^{Footnote 1}

Appendix C – Treasury Board of Canada addressing standard

The record length for a taxpayer’s street and/or mailing address is 60 characters. In order to ensure that the most accurate address information is captured for mailing purposes, the taxpayer’s address information should be captured in the following order:

Apartment number

When an address includes an alpha character as part of the apartment or unit number, key a hyphen between the apartment or unit number and the street number. Do not key any spaces before or after the hyphen. See the following examples:

313D-2233 Main Street
D-2233 Main Street
D313-2233 Main Street

Building unit identifier

A number or alpha code which uniquely identifies a unit of a specific type within a building.

Civic site street number

Enter the number assigned to a specific civic site by the official municipality or relevant authority.

Civic site street number suffix

Enter an alpha character or fraction added to a civic site number by an official municipality or relevant authority.

Street direction code

Enter Canada Post Corporation’s mnemonic code for street direction. The acceptable entries are:

E = East
N = North
NE = Northeast
NW = Northwest
S = South
SE = Southeast
SW = Southwest
W = West

Street name

Enter the full name of a street, roadway, or artery assigned by an official municipality or relevant authority.

Street type code

Enter the street type code in addition to the street name to uniquely designate the street from other streets having the same street name. See Appendix D.

Appendix D – Street type codes

Street type codes
Street type	Code
Abbey	ABBEY
Acres	ACRES
Allée	ALLÉE
Alley	ALLEY
Autoroute	AUT
Avenue (English)	AVE
Avenue (French)	AV
Bay	BAY
Beach	BEACH
Bend	BEND
Boulevard (English)	BLVD
Boulevard (French)	BOUL
By-Pass	BYPASS
Byway	BYWAY
Campus	CAMPUS
Cape	CAPE
Carré	CAR
Carrefour	CARREF
Centre (English)	CTR
Centre (French)	C
Cercle	CERCLE
Chase	CHASE
Chemin	CH
Circle	CIR
Circuit	CIRCT
Close	CLOSE
Common	COMMON
Concession	CONC
Corners	CRNRS
Côte	CÔTE
Cour	COUR
Cours	COURS
Court	CRT
Cove	COVE
Crescent	CRES
Croissant	CROIS
Crossing	CROSS
Cul-de-sac	CDS
Dale	DALE
Dell	DELL
Diversion	DIVERS
Downs	DOWNS
Drive	DR
Échangeur	ÉCH
End	END
Esplanade	ESPL
Estates	ESTATE
Expressway	EXPY
Extension	EXTEN
Farm	FARM
Field	FIELD
Forest	FOREST
Freeway	FWY
Front	FRONT
Gardens	GDNS
Gate	GATE
Glade	GLADE
Glen	GLEN
Green	GREEN
Grounds	GRNDS
Grove	GROVE
Harbour	HARBR
Heights	HTS
Highlands	HGHLDS
Highway	HWY
Hill	HILL
Hollow	HOLLOW
Île	ÎLE
Impasse	IMP
Inlet	INLET
Island	ISLAND
Key	KEY
Knoll	KNOLL
Landing	LANDNG
Lane	LANE
Limits	LMTS
Line	LINE
Link	LINK
Lookout	LKOUT
Loop	LOOP
Mall	MALL
Manor	MANOR
Maze	MAZE
Meadow	MEADOW
Mews	MEWS
Montée	MONTÉE
Moor	MOOR
Mount	MOUNT
Mountain	MTN
Orchard	ORCH
Parade	PARADE
Parc	PARC
Park	PK
Parkway	PKY
Passage	PASS
Path	PATH
Pathway	PTWAY
Pines	PINES
Place (English)	PL
Place (French)	PLACE
Plateau	PLAT
Plaza	PLAZA
Point	PT
Pointe	POINTE
Port	PORT
Private	PVT
Promenade	PROM
Quai	QUAI
Run	RUN
Sentier	SENT
Square	SQ
Street	ST
Subdivision	SUBDIV
Terrace	TERR
Terrasse	TSSE
Thicket	THICK
Towers	TOWERS
Townline	TLINE
Trail	TRAIL
Turnabout	TRNABT
Vale	VALE
Via	VIA
View	VIEW
Village	VILLGE
Villas	VILLAS
Vista	VISTA
Voie	VOIE
Walk	WALK
Way	WAY
Wharf	WHARF
Wood	WOOD
Wynd	WYND

Appendix E – Lines that can be negative

Only the lines listed below may contain a negative value.

Appendix E1 – Lines that can be negative for the T3RCA.

Lines that can be negative for the T3RCA
Line	Description	Schedule or form
646	Total Part XI.3 tax payable or refundable in the year	T3RCA
663	Balance owing or refund	T3RCA

Appendix E2 – Lines that can be negative for the T3M, T3S, T3ATH-IND, T3D, T3GR, T3P, T3RI, T3PRP.

Lines that can be negative for the T3M, T3S, T3ATH-IND, T3D, T3GR, T3P, T3RI, T3PRP
Line	Description	Schedule or form
090	Balance owing or refund	T3M, T3S, T3 ATH-IND, T3D, T3GR, T3P, T3RI, T3PRP

Appendix E3 – Lines that can be negative for the T3RET (including Section 216 returns) and associated forms and schedules.

Lines that can be negative for the T3RET and associated forms and schedules
Line	Description	Schedule or form
6	Net business income	T3 Ret
7	Net farming or fishing income	T3 Ret
9	Net rental income	T3 Ret
20	Trust’s Total income	T3 Ret
50	Trust’s net income	T3 Ret
56	Trust’s taxable income	T3 Ret
90	Part XII.2 tax credit (box 38 of T3 slip)	T3 Ret
96	Gross business income	T3 Ret
97	Gross Farming/fishing income	T3 Ret
99	Gross rental income	T3 Ret
94	Balance owing or refund	T3 Ret
1012	Qualified small business corporation shares: Gain (or Loss)	Schedule 1
1022	Qualified farm or fishing property: Gain (or loss)	Schedule 1
1032	Mutual fund units and other shares: Gain (or loss)	Schedule 1
1042	Bonds, debentures, promissory notes and other similar properties: Gain (or loss)	Schedule 1
1052	Real estate and depreciable property: Gain (or loss)	Schedule 1
1072	Listed personal property (LPP): Gain (or loss)	Schedule 1
1092	Non-Qualified investments for TFSA, RRSP, RRIF, RDSP, and RESP trusts, or Disposition of interest in partnership to a Tax Exempt Entity, Non-Residents, certain persons and partnerships	Schedule 1
1100	T3 information slips – Capital gains (or losses)	Schedule 1
1101	T5, T4PS, and T5013 information slips – Capital gains (or losses)	Schedule 1
1170	Reserves inc/ded	Schedule 1
1220	Total taxable capital gains (or net capital losses)	Schedule 1
2363	Total: Reserves on dispositions of capital property	Schedule 2
9211	Taxable capital gains - Resident	Schedule 9
9212	Taxable capital gains – Non-resident	Schedule 9
9241	Foreign business income – Resident	Schedule 9
9242	Foreign business income – Non-resident	Schedule 9
9251	Foreign non-business income –Resident	Schedule 9
9252	Foreign non-business income – Non-resident	Schedule 9
9261	Other income – Resident	Schedule 9
9262	Other income – Non-resident	Schedule 9
9401	Investment costs or expenditures for investment tax credit – Resident	Schedule 9
9402	Investment costs or expenditures for investment tax credit – Non-resident	Schedule 9
9403	Investment costs or expenditures for investment tax credit – By preferred beneficiary election	Schedule 9
9411	Investment tax credit – Resident	Schedule 9
9412	Investment tax credit – Non-resident	Schedule 9
9413	Investment tax credit – By preferred beneficiary election	Schedule 9
9551	Amount resulting in cost base adjustment – Resident	Schedule 9
9552	Amount resulting in cost base adjustment – Non-resident	Schedule 9
9553	Amount resulting in cost base adjustment – By preferred beneficiary election	Schedule 9
10010	Net business income (loss) from businesses carried on in Canada	Schedule 10
10020	Net income (loss) from real properties (land and buildings) located in Canada	Schedule 10
10030	Net income (loss) from timber resource properties	Schedule 10
10040	Net income (loss) from Canadian resource properties the trust acquired after 1971	Schedule 10
10050	Taxable capital gains and allowable capital losses from the disposition of certain properties	Schedule 10
10210	Adjustment for non-cash items	Schedule 10
55012	Qualified small business corporation shares: Gain	T1055
55022	Qualified farm or fishing property: Gain	T1055
55032	Mutual fund units and other shares: Gain	T1055
55042	Real estate and depreciable property: Gain	T1055
55052	Bonds, debentures, promissory notes, and other similar properties: Gain	T1055
55062	Personal-use property: Gain	T1055
55072	Listed personal property (LPP): Gain	T1055
55250	Total deemed taxable capital gains (allowable capital losses) from deemed dispositions	T1055
55310	Net capital losses	T1055
55370	Land held in inventory	T1055
55420	Total income/losses from deemed dispositions	T1055
55530	Adjusted taxable capital gains	T1055
55840	Amount of tax on which the trust can elect to defer payment	T1055

Appendix F – Summary of supporting lines

The following is a list of the supporting lines used in EFILE that are not shown on the tax returns, schedules or forms. Where a paper return is required to be filed, these lines should not be printed on that return.

Summary of supporting lines
Line	Description	Principle line
5273	Foreign net non-business income Country #1	22092 (T3FFT)
5274	Foreign net non-business income Country #2	22092 (T3FFT)
5275	Foreign net non-business income Country #3	22092 (T3FFT)
5276	Foreign business tax paid Country #1	22093 (T3FFT)
5277	Foreign net non-business tax paid #1	22091 (T3FFT)
5278	Foreign net non-business tax paid #2	22091 (T3FFT)
5279	Foreign net non-business tax paid #3	22091 (T3FFT)
5280	Foreign net business income Country #1	22094 (T3FFT)
5281	Foreign net business income Country #2	22094 (T3FFT)
5282	Foreign net business income Country #3	22094 (T3FFT)
5283	Foreign business tax paid Country #2	22093 (T3FFT)
5284	Foreign business tax paid Country #3	22093 (T3FFT)

Appendix G – All valid line numbers

Appendix G1 – Line numbers used on EFILE records for T3RET

The following is a list of valid line numbers that may be transmitted on EFILE records for T3RET. As identified below, the entry on a line must be numerical (N), in dollars only ($), or in dollars and cents ($/¢).

Line numbers used on EFILE records for T3RET
Line	$/¢/N	Description	Returns, schedules and forms
01	$	Taxable capital gains	T3RET
02	$	Pension income	T3RET
03	$	Total of actual amount of dividends from taxable Canadian Corporations	T3RET
04	$	Foreign investment income	T3RET
05	$	Other investment income	T3RET
06	$	Net business income (loss)	T3RET
07	$	Net farming or fishing income (loss)	T3RET
09	$	Net rental income (loss)	T3RET
10	$	AgriInvest Fund 2 payments	T3RET
11	$	Deemed dispositions income or losses	T3RET
19	$	Other income	T3RET
20	$	Total income (loss)	T3RET
96	$	Gross business income (loss)	T3RET
97	$	Gross farming or fishing income (loss)	T3RET
99	$	Gross rental income (loss)	T3RET
101	$	AgriInvest Fund 2 payments (beneficiary spouse or common-law partner - communal organization)	T3RET
21	$	Carrying charges and interest expense	T3RET
22	$	Trustee Fees	T3RET
23	$	Trustee fees that do not related to income or were deducted elsewhere on this return	T3RET
25	$	Allowable business investment losses	T3RET
40	$	Other deductions from total income	T3RET
43	$	Taxable benefits (Upkeep, maintenance, and taxes of a property used or occupied by a beneficiary)	T3RET
44	$	Value of other benefits to a beneficiary	T3RET
47	$	Total deductible income allocations	T3RET
471	$	Amounts paid or payable to beneficiaries	T3RET
472	$	Amounts designated under subsections 104(13.1) and (13.2)	T3RET
49	$	Total gross-up amount of dividends retained or not designated by the trust	T3RET
50	$	Net income (loss)	T3RET
51	$	Non-capital losses of other years	T3RET
52	$	Net capital losses of other years	T3RET
54	$	Total other deductions	T3RET
541	$	Foreign income exempt from tax in Canada	T3RET
542	$	Non-profit organizations	T3RET
543	$	Farming or fishing losses of other years	T3RET
544	$	Restricted farm losses of other years	T3RET
545	$	Limited partnership losses of other years	T3RET
549	$	Other deductions	T3RET
56	$	Taxable income	T3RET
81	$/¢	Total federal tax payable	T3RET
82	$/¢	Provincial or territorial tax payable	T3RET
83	$/¢	Part XII.2 tax payable	T3RET
84	$/¢	Total taxes payable	T3RET
85	$/¢	Tax paid by instalments	T3RET
86	$/¢	Net tax deducted	T3RET
87	$/¢	Refundable Quebec abatement	T3RET
88	$/¢	Refundable investment tax credit	T3RET
89	$/¢	Capital gains refund	T3RET
90	$/¢	Part XII.2 tax credit	T3RET
91	$/¢	Total other credits	T3RET
901	$/¢	Newfoundland and Labrador research and development tax credit	T3RET
903	$/¢	British Columbia mining exploration tax credit	T3RET
911	$/¢	Federal environmental trust tax credit	T3RET
912	$/¢	British Columbia environmental trust tax credit	T3RET
913	$/¢	Saskatchewan environmental trust tax credit	T3RET
914	$/¢	Qualifying journalism organizations labour tax credit	T3RET
915	$/¢	Yukon research and development tax credit	T3RET
916	$/¢	Manitoba paid work experience tax credit	T3RET
917	$/¢	Manitoba odour-control tax credit	T3RET
918	$/¢	Manitoba green energy equipment tax credit	T3RET
919	$/¢	Manitoba rental housing construction tax credit	T3RET
920	$/¢	Return of fuel charge proceeds to farmers tax credit	T3RET
921	$/¢	British Columbia clean building tax credit	T3RET
922	$/¢	Ontario environmental tax credit	T3RET
923	$/¢	Yukon business carbon price rebate	T3RET
93	$/¢	Total credits	T3RET
924	$/¢	Yukon mining carbon price rebate	T3RET
94	$/¢	Balance owing or refund	T3RET
270	$	Total amount taxable in the year	T3 Special returns
241	$	Subsection 207.1(5) tax on agreements to acquire shares	T3 Special returns
190	$/¢	Total tax payable	T3 Special returns
010	$/¢	Minus: Payments on account	T3 Special returns
090	$/¢	Balance owing or refund	T3 Special returns
102	N	Refund Code	T3 Special returns
1011	$	Proceeds from disposition of qualified small business corporation shares	Schedule 1
1012	$	Gain (or loss) from disposition of qualified small business corporation shares	Schedule 1
1021	$	Proceeds from disposition of qualified farm or fishing property	Schedule 1
1022	$	Gain (or loss) from disposition of qualified farm or fishing property	Schedule 1
1031	$	Proceeds from disposition of mutual fund units and other shares	Schedule 1
1032	$	Gain (or loss) from disposition of mutual fund units and other shares	Schedule 1
1041	$	Proceeds from disposition of bonds, debentures, promissory notes, and other similar properties	Schedule 1
1042	$	Gain (or loss) from disposition of bonds, debentures, promissory notes, and other similar properties	Schedule 1
1051	$	Proceeds from disposition of real estate and depreciable property	Schedule 1
1052	$	Gain (or loss) from disposition of real estate and depreciable property	Schedule 1
1061	$	Proceeds from disposition of personal-use property	Schedule 1
1062	$	Gain from disposition of personal-use property	Schedule 1
1071	$	Proceeds from disposition of listed personal property (LPP)	Schedule 1
1072	$	Gain (or loss) from disposition of listed personal property (LPP)	Schedule 1
1080	$	LPP losses from line 7 of Form T1055, and unapplied LPP losses from other years	Schedule 1
1100	$	T3 Information slips – Capital gains (or losses)	Schedule 1
1101	$	T5, T4PS, and T5013 information slips – Capital gains (or losses)	Schedule 1
1130	$	Capital losses from a reduction in business investment loss	Schedule 1
1170	$	Reserves from line 4, column 3 of schedule 2	Schedule 1
1191	$	Capital gains from gifts of other capital property	Schedule 1
1646	$	Total capital losses transferred under subsection 164(6)	Schedule 1
1091	$	Proceeds from disposition of non-qualified investments for TFSA, RRSP, RRIF, RDSP, and RESP trusts, or Disposition of interest in partnership to a Tax Exempt Entity, Non-Residents, certain persons and partnerships	Schedule 1
1092	$	Gain (or loss) from non-qualified investments for TFSA, RRSP, RRIF, RDSP, and RESP trusts, or Disposition of interest in partnership to a Tax Exempt Entity, Non-Residents, certain persons and partnerships	Schedule 1
1220	$	Total taxable capital gains (or net capital losses)	Schedule 1
1511	$	Proceeds of disposition from mutual fund units and shares	Schedule 1A
1512	$	Gain from mutual fund units and shares	Schedule 1A
1521	$	Proceeds of disposition from bonds, debentures, promissory notes, and other properties.	Schedule 1A
1522	$	Gain from bonds, debentures, promissory notes, and other properties.	Schedule 1A
2351	$	Qualified farm or fishing property – Previous year reserve	Schedule 2
2352	$	Qualified farm or fishing property – Current year reserve	Schedule 2
2321	$	Qualified small business corporation shares – Previous year reserve	Schedule 2
2322	$	Qualified small business corporation shares – Current year reserve	Schedule 2
2341	$	Other property – Previous year reserve	Schedule 2
2342	$	Other property – Current year reserve	Schedule 2
2363	$	Total	Schedule 2
3200	$	Qualifying taxable capital gains reported after 1984 and before the current year	Schedule 3
3230	$	Adjusted cumulative loss amount reported after 1984 and before the current year	Schedule 3
3200	$	Qualifying taxable capital gains reported after 1984 and before the current year	Schedule 3
3321	$	Eligible taxable capital gains designated in earlier years – Line 28 of previous year’s Schedule 3	Schedule 3
3322	$	Eligible taxable capital gains designated in earlier years – Line 930 of previous year’s Schedule 9	Schedule 3
4020	$	Accounting fees	Schedule 4
4030	$	Trustee fees against any property income	Schedule 4
4040	$	Foreign taxes on property (deducted under subsection 20(11) or 20(12))	Schedule 4
4050	$	Debt obligations under subsection 20(21)	Schedule 4
4070	$	Share of partnership’s net loss other than allowable capital losses, plus loss from a limited partnership deducted by the trust	Schedule 4
4080	$	Other property expenses not included above	Schedule 4
4130	$	Total investment expenses claimed in previous years	Schedule 4
4250	$	Specified member’s share of partnership’s net income other than taxable capital gains	Schedule 4
4260	$	Other property income	Schedule 4
4310	$	Total investment income reported in previous years	Schedule 4
7931	$	Qualifying Pension Income being allocated and designated (Column C)	Schedule 7
8110	$	Actual amount of dividends other than eligible dividends from taxable Canadian corporations	Schedule 8
8120	$	Actual amount of eligible dividends from specified taxable Canadian corporations	Schedule 8
8160	$	Interest on money borrowed to earn investment income	Schedule 8
8170	$	Management, safe custody, or accounting fees	Schedule 8
8180	$	Investment counsel fees under paragraph 20(1)(bb)	Schedule 8
8190	$	Other	Schedule 8
8239	$	Eligible dividends allocated, but not designated, to non-resident beneficiaries	Schedule 8
8240	$	Dividends other than eligible allocated, but not designated to non-resident beneficiaries	Schedule 8
8241	$	Eligible dividends allocated to beneficiaries excluding SIFT deemed dividends	Schedule 8
9001	N	Number of beneficiaries to whom income on line 928 is being allocated	Schedule 9
9002	$	Total resident income allocated under $100 per beneficiary for which no T3 slips were prepared	Schedule 9
9003	$	Total resident income allocated to non-taxable entities	Schedule 9
9004	$	Total taxable capital gains, excluding return of capital, allocated to redeeming unit holders using Form T5008	Schedule 9
9005	N	Do the T3 slips include amounts attributed to a person?	Schedule 9
9006	N	Is the trust reporting income under Sub Section 75(2)?	Schedule 9
9007	N	Was each beneficiary allocated an equal share of the income?	Schedule 9
9211	$	Taxable capital gains - Resident	Schedule 9
9212	$	Taxable capital gains – Non-resident	Schedule 9
9213	$	Taxable capital gains - By preferred beneficiary election	Schedule 9
9221	$	Lump sum pension income - Resident	Schedule 9
9222	$	Lump sum pension income – Non-resident	Schedule 9
9231	$	Actual amount of dividends other than eligible dividends – Resident	Schedule 9
9232	$	Actual amount of dividends other than eligible dividends – Non-resident	Schedule 9
9233	$	Actual amount of dividends other than eligible dividends – By preferred beneficiary election	Schedule 9
9241	$	Foreign business income – Resident	Schedule 9
9242	$	Foreign business income – Non-resident	Schedule 9
9243	$	Foreign business income – By preferred beneficiary election	Schedule 9
9251	$	Foreign non-business income –Resident	Schedule 9
9252	$	Foreign non-business income – Non-resident	Schedule 9
9253	$	Foreign non-business income – By preferred beneficiary election	Schedule 9
9261	$	Other income – Resident	Schedule 9
9262	$	Other income – Non-resident	Schedule 9
9263	$	Other income – By preferred beneficiary election	Schedule 9
9491	$	Actual amount of eligible dividends – Resident	Schedule 9
9492	$	Actual amount of eligible dividends – Non-resident	Schedule 9
9493	$	Actual amount of eligible dividends – By preferred beneficiary election	Schedule 9
9301	$	Taxable capital gains eligible for deduction – Resident	Schedule 9
9302	$	Taxable capital gains eligible for deduction – Non-resident	Schedule 9
9303	$	Taxable capital gains eligible for deduction – By preferred beneficiary election	Schedule 9
9311	$	Qualifying pension income – Resident	Schedule 9
9321	$	Taxable amount of dividends other than eligible dividends – Resident	Schedule 9
9323	$	Taxable amount of dividends other than eligible dividends – By preferred beneficiary election	Schedule 9
9331	$	Foreign business income tax paid – Resident	Schedule 9
9332	$	Foreign business income tax paid – Non-resident	Schedule 9
9333	$	Foreign business income tax paid – By preferred beneficiary election	Schedule 9
9341	$	Foreign non-business income tax paid – Resident	Schedule 9
9342	$	Foreign non-business income tax paid – Non-resident	Schedule 9
9343	$	Foreign non-business income tax paid – By preferred beneficiary election	Schedule 9
9351	$	Eligible death benefits – Resident	Schedule 9
9352	$	Eligible death benefits – Non-resident	Schedule 9
9361	$	Insurance segregated fund net capital losses – Resident	Schedule 9
9362	$	Insurance segregated fund net capital losses – Non-resident	Schedule 9
9381	$	Part XII.2 tax credit	Schedule 9
9391	$	Dividend tax credit for dividends other than eligible dividends – Resident	Schedule 9
9393	$	Dividend tax credit for dividends other than eligible dividends – By preferred beneficiary election	Schedule 9
9401	$	Investment costs or expenditures for investment tax credit – Resident	Schedule 9
9402	$	Investment costs or expenditures for investment tax credit – Non-resident	Schedule 9
9403	$	Investment costs or expenditures for investment tax credit – By preferred beneficiary election	Schedule 9
9411	$	Investment tax credit – Resident	Schedule 9
9412	$	Investment tax credit – Non-resident	Schedule 9
9413	$	Investment tax credit – By preferred beneficiary election	Schedule 9
9551	$	Amount resulting in cost base adjustment – Resident	Schedule 9
9552	$	Amount resulting in cost base adjustment – Non-resident	Schedule 9
9553	$	Amount resulting in cost base adjustment – By preferred beneficiary election	Schedule 9
9451	$	Other credits – Resident	Schedule 9
9452	$	Other credits – Non-resident	Schedule 9
9461	$	Pension income qualifying for an eligible annuity for a minor – Resident	Schedule 9
9462	$	Pension income qualifying for an eligible annuity for a minor – Non-resident	Schedule 9
9561	$	Retiring allowance qualifying for transfer to an RPP or RRSP – Resident	Schedule 9
9562	$	Retiring allowance qualifying for transfer to an RPP or RRSP – Non-resident	Schedule 9
9481	$	Eligible amount of charitable donations – Resident	Schedule 9
9482	$	Eligible amount of charitable donations – Non-resident	Schedule 9
9501	$	Taxable amount of eligible dividends – Resident	Schedule 9
9503	$	Taxable amount of eligible dividends – By preferred beneficiary	Schedule 9
9511	$	Dividend tax credit for eligible dividends – Resident	Schedule 9
9513	$	Dividend tax credit for eligible dividends – By preferred beneficiary	Schedule 9
10010	$	Net business income (loss) from businesses carried on in Canada	Schedule 10
10020	$	Net income (loss) from real properties (land and buildings) located in Canada	Schedule 10
10030	$	Net income (loss) from timber resource properties	Schedule 10
10040	$	Net income (loss) from Canadian resource properties the trust acquired after 1971	Schedule 10
10050	$	Taxable capital gains and allowable capital losses from the disposition of certain properties	Schedule 10
10200	N	Payer’s remittance number	Schedule 10
10210	$	Adjustment for non-cash items included above	Schedule 10
10230	$	Taxable capital gains distributions designated as payable by a mutual fund trust	Schedule 10
10240	$	Distributions by certain trusts established before 1949	Schedule 10
10250	$	Other	Schedule 10
11080	$/¢	Federal tax on taxable income	Schedule 11
11100	$/¢	Federal recovery tax	Schedule 11
11108	$/¢	Dividend tax credit for eligible dividends	Schedule 11
11109	$/¢	Dividend tax credit for dividends other than eligible dividends	Schedule 11
11130	$/¢	Minimum tax carryover from previous years	Schedule 11
11160	$/¢	Surtax on income not subject to provincial or territorial tax	Schedule 11
11180	$/¢	Federal foreign tax credit	Schedule 11
11190	$/¢	Allowable federal political contribution tax credit	Schedule 11
11191	$	Total federal political contributions	Schedule 11
11200	$/¢	Investment tax credit	Schedule 11
11210	$/¢	Federal logging tax credit for British Columbia	Schedule 11
11213	$/¢	Federal environmental trust tax credit	Schedule 11
11214	$/¢	Federal logging tax credit for Quebec	Schedule 11
11126	$	Donations made to a registered charity, a registered Canadian amateur athletic association, a registered Canadian low-cost housing corporation for the aged, a registered journalism organization, and a government entity	Schedule 11A
11127	$	Donations made to a registered university outside Canada	Schedule 11A
11128	$	Donations made to the United Nations, its agencies, and certain registered foreign charities	Schedule 11A
11117	$	Donations and gifts applied to the deceased individual's final return for the year of death, or in the immediately preceding tax year	Schedule 11A
11123	$	25% of taxable capital gains from gifts of capital property	Schedule 11A
11124	$	25% of recapture of capital cost allowance on donated depreciable property	Schedule 11A
11122	$	Eligible amount of cultural and ecological gifts	Schedule 11A
11118	$	Amount of cultural and ecological gifts applied to the deceased individual's final return for the year of death, or in the immediately preceding tax year	Schedule 11A
11129	$	Donations and gifts made in the current year	Schedule 11A
11125	$	Donations claimed for the current tax year	Schedule 11A
11119	$	Donations claimed from 2015 and prior	Schedule 11A
12050	$	Capital cost allowance (CCA) and carrying charges claimed on rental and leasing property	Schedule 12
12060	$	Net income from rental and leasing property before CCA and related carrying charges	Schedule 12
12080	$	CCA and carrying charges claimed on certified film property acquired after 1987 and before March 1996	Schedule 12
12090	$	Net income reported from certified film property before CCA and related carrying charges	Schedule 12
12110	$	Total of all resource deductions, allowances, depletion allowances, and carrying charges related to resource property and flow-through shares	Schedule 12
12120	$	Income from production of petroleum, natural gas, and minerals, including royalties before resource deductions and allowances and depletion allowances and related carrying charges	Schedule 12
12130	$	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 10), and income from dispositions of foreign resource properties and recovery of exploration and development expenses	Schedule 12
12160	$	Limited partnership and tax shelter losses	Schedule 12
12170	$	Limited and specified member partnership interest	Schedule 12
12220	$	Adjusted non-capital losses incurred in 2011 and earlier years	Schedule 12
12221	$	Adjusted non-capital losses incurred in 2012 and later years	Schedule 12
12240	$	Net capital losses of other years deducted in the current year	Schedule 12
12260	$	Basic exemption	Schedule 12
12270	$	Net adjusted taxable income for minimum tax	Schedule 12
12290	$/¢	Special foreign tax credit	Schedule 12
12550	$/¢	Federal tax payable	Schedule 12
12670	$/¢	Additional taxes available to carry over to later years	Schedule 12
12680	$/¢	Minimum tax carryover from the seven previous tax years	Schedule 12
12760	$/¢	Additional 2014 taxes not applied	Schedule 12
12690	$/¢	Minimum tax carryover available for next year	Schedule 12
84000	$/¢	Taxed capital gains for the year	T184
84001	$/¢	Refundable capital gains tax on hand at the end of the previous year	T184
84004	$/¢	Federal capital gains refund calculated for the previous tax year	T184
84007	$/¢	Fair market value of all issued units	T184
84008	$/¢	All debts owing	T184
84010	$/¢	Cost amount of all property	T184
84011	$/¢	Cash on hand	T184
84015	$/¢	Amount paid in the year to redeem units included in the proceeds of disposition of the redemption	T184
84021	$/¢	Amount designated to beneficiaries from units redeemed	T184
84102	$/¢	Ontario refundable capital gains tax on hand from previous year’s form T184.	T184
84103	$/¢	Previous year’s Ontario capital gains refund	T184
84104	$/¢	Additional refund of basic tax in previous year	T184
84116	$/¢	Additional refunds of basic tax before 2009	T184
84120	$/¢	Amount from line 13 of Section 3 of previous year’s Form T184	T184
84122	$/¢	Subtotal	T184
84124	$/¢	Subtotal	T184
84404	$/¢	Total of refundable capital gains tax from previous years 84404	T184
84408	$/¢	Total of Manitoba capital gains refunds after 2000	T184
84204	$/¢	Refundable capital gains tax on hand at the end of the previous tax year	T184
84209	$/¢	Provincial capital gains refund calculated for the previous tax year	T184
55011	$	Proceeds from disposition of qualified small business corporation shares	T1055
55012	$	Gain (or loss) from disposition of qualified small business corporation shares	T1055
55021	$	Proceeds from disposition of qualified farm or fishing property	T1055
55022	$	Gain (or loss) from disposition of qualified farm or fishing property	T1055
55031	$	Proceeds from disposition of mutual fund units and other shares	T1055
55032	$	Gain (or loss) from disposition of mutual fund units and other shares	T1055
55041	$	Proceeds from disposition of real estate and depreciable property	T1055
55042	$	Gain (or loss) from disposition of real estate and depreciable property	T1055
55051	$	Proceeds from disposition of bonds, debentures, promissory notes, and other similar properties	T1055
55052	$	Gain (or loss) from disposition of bonds, debentures, promissory notes, and other similar properties	T1055
55061	$	Proceeds from disposition of personal-use property	T1055
55062	$	Gain from disposition of personal-use property	T1055
55071	$	Proceeds from disposition of listed personal property (LPP)	T1055
55072	$	Gain (or loss) from disposition of listed personal property (LPP)	T1055
55080	$	LPP losses from line 7 of Schedule 1 and unapplied LPP losses of other years not claimed on line 8 of Schedule 1	T1055
55250	$	Total deemed taxable capital gains (allowable capital losses) from deemed dispositions	T1055
55310	$	Net capital losses	T1055
55320	$	Adjusted deemed taxable capital gains	T1055
55331	$	Total – Capital cost	T1055
55332	$	Total – Undepreciated capital cost	T1055
55333	$	Total – Recapture	T1055
55340	$	Canadian and foreign resource property	T1055
55350	$	Canadian and foreign resource property	T1055
55370	$	Land held in inventory	T1055
55420	$	Total income/losses from deemed dispositions	T1055
55530	$	Adjusted taxable capital gains	T1055
55820	$/¢	Taxable income with deemed dispositions excluded from income	T1055
55830	$/¢	Total taxes payable on taxable income with deemed dispositions excluded from income	T1055
55840	$/¢	Amount of tax on which the trust can elect to defer payment	T1055
66100	N	Tax year of loss	T3A
66270	$	Non-capital loss to be applied to the first previous tax year-end	T3A
66260	$	Non-capital loss to be applied to the second previous tax year-end	T3A
66250	$	Non-capital loss to be applied to the third previous tax year-end	T3A
66320	$	Farming or fishing loss to be applied to the first previous tax year-end	T3A
66310	$	Farming or fishing loss to be applied to the second previous tax year-end	T3A
66300	$	Farming or fishing loss to be applied to the third previous tax year-end	T3A
66380	$	Net capital loss to be applied to the first previous tax year-end	T3A
66370	$	Net capital loss to be applied to the second previous tax year-end	T3A
66360	$	Net capital loss to be applied to the third previous tax year-end	T3A
66440	$	LPP loss to be applied to LPP net gains in the first previous tax year-end	T3A
66430	$	LPP loss to be applied to LPP net gains in the second previous tax year-end	T3A
66420	$	LPP loss to be applied to LPP net gains in the third previous tax year-end	T3A
66500	$	Restricted farm loss to be applied to the first previous tax year-end	T3A
66490	$	Restricted farm loss to be applied to the second previous tax year-end	T3A
66480	$	Restricted farm loss to be applied to the third previous tax year-end	T3A
66800	N	Does the trust have a balance of unpaid tax from another tax year?	T3A
66810	N	Has Form T3-ADJ been filed to include a subsection 104(13.1) or (13.2) designation for a prior year such that the loss that is being requested to be carried back will offset the income inclusion for that year?	T3A
66550	N	Date	T3A
6911	$	Allocating business income earned in the year – Newfoundland and Labrador	T3MJ
6912	$	Allocating business income earned in the year – Prince Edward Island	T3MJ
6913	$	Allocating business income earned in the year – Nova Scotia	T3MJ
6914	$	Allocating business income earned in the year – New Brunswick	T3MJ
6915	$	Allocating business income earned in the year – Quebec	T3MJ
6916	$	Allocating business income earned in the year – Ontario	T3MJ
6917	$	Allocating business income earned in the year – Manitoba	T3MJ
6918	$	Allocating business income earned in the year – Saskatchewan	T3MJ
6919	$	Allocating business income earned in the year – Alberta	T3MJ
6920	$	Allocating business income earned in the year – British Columbia	T3MJ
6921	$	Allocating business income earned in the year – Northwest Territories	T3MJ
6922	$	Allocating business income earned in the year – Yukon	T3MJ
6923	$	Allocating business income earned in the year – Other (Outside Canada)	T3MJ
6924	$	Allocating business income earned in the year – Nunavut	T3MJ
68270	$/¢	Total of all accumulated income payments	T1172
68280	$/¢	Total of all accumulated income payments	T1172
2411	$	Total	T2000
67120	$	ITC for total qualified expenditures for SR&ED	T2038
67130	$	80% of total contributions made to agricultural organizations for SR&ED	T2038
67135	$	ITC allocated from a partnership for SR&ED	T2038
67140	$	ITC for total investments in qualified property	T2038
67170	$	Total of your flow-through mining expenditures	T2038
67180	$	Total apprenticeship job creation tax credit	T2038
67193	$	Amount of expenditure on which ITC earned at 15% (after 2013) is recaptured.	T2038
67195	$	Amount of expenditure on which ITC earned at 20% (before 2014) is recaptured.	T2038
67197	$	Total recapture of investment tax credit for child care spaces	T2038
67200	$	Third previous year	T2038
67210	$	Second previous year	T2038
67220	$	First previous year	T2038
67240	N	Date	T2038
67062	N	Farms in multiple provinces/territories	T2043
67061	$	Eligible farming expenses from all businesses	T2043
67063	$	Eligible farming expenses in Ontario	T2043
67064	$	Eligible farming expenses in Manitoba	T2043
67065	$	Eligible farming expenses in Saskatchewan	T2043
67066	$	Eligible farming expenses in Alberta	T2043
67067	$	Gross income farming business permanent establishment in Ontario	T2043
67068	$	Gross income farming business permanent establishment in Manitoba	T2043
67069	$	Gross income farming business permanent establishment in Saskatchewan	T2043
67070	$	Gross income farming business permanent establishment in Alberta	T2043
67071	$	Salaries and wages paid to employees in Ontario	T2043
67072	$	Salaries and wages paid to employees in Manitoba	T2043
67073	$	Salaries and wages paid to employees in Saskatchewan	T2043
67074	$	Salaries and wages paid to employees in Alberta	T2043
67075	$	Total gross farming revenue from all provinces/territories	T2043
67076	$	Total farming salaries & wages paid to employee for all provinces/terr.	T2043
67079	$/¢	Credit allocated from a partnership from Ontario	T2043
67080	$/¢	Credit allocated from a partnership from Manitoba	T2043
67081	$/¢	Credit allocated from a partnership from Saskatchewan	T2043
67082	$/¢	Credit allocated from a partnership from Alberta	T2043
67091	$	Eligible farming expenses in Nova Scotia	T2043
67092	$	Eligible farming expenses in Prince Edward Island	T2043
67093	$	Eligible farming expenses in Newfoundland and Labrador	T2043
67094	$	Eligible farming expenses in New Brunswick	T2043
67095	$	Gross income farming business permanent establishment in Nova Scotia	T2043
67096	$	Gross income farming business permanent establishment in Prince Edward Island	T2043
67097	$	Gross income farming business permanent establishment in Newfoundland and Labrador	T2043
67098	$	Gross income farming business permanent establishment in New Brunswick	T2043
67099	$	Salaries and wages paid to employees in Nova Scotia	T2043
67100	$	Salaries and wages paid to employees in Prince Edward Island	T2043
67101	$	Salaries and wages paid to employees in Newfoundland and Labrador	T2043
67102	$	Salaries and wages paid to employees in New Brunswick	T2043
67103	$/¢	Credit allocated from a partnership from Nova Scotia	T2043
67104	$/¢	Credit allocated from a partnership from Prince Edward Island	T2043
67105	$/¢	Credit allocated from a partnership from Newfoundland and Labrador	T2043
67106	$/¢	Credit allocated from a partnership from New Brunswick	T2043
13012	$	Total donations and gifts	T3NL
13014	$/¢	Donations and gifts tax credit	T3NL
13011	$/¢	NL tax on income	T3NL
13013	$/¢	Newfoundland and Labrador recovery tax	T3NL
13018	$/¢	Dividend tax credit – Eligible dividends	T3NL
13015	$/¢	Dividend tax credit – Other than eligible dividends	T3NL
13016	$/¢	Minimum tax carryover	T3NL
13002	$/¢	Newfoundland and Labrador additional tax for minimum tax purposes	T3NL
13060	$/¢	Newfoundland and Labrador foreign tax credit	T3NL
13112	$	Total donations and gifts	T3PE
13114	$/¢	Donations and gifts tax credit	T3PE
13101	$/¢	PE tax on income	T3PE
13104	$/¢	Prince Edward Island recovery tax	T3PE
13118	$/¢	Dividend tax credit – Eligible dividends	T3PE
13115	$/¢	Dividend tax credit – Other than eligible dividends	T3PE
13116	$/¢	Minimum tax carryover	T3PE
13102	$/¢	Prince Edward Island additional tax for minimum tax purposes	T3PE
13110	$/¢	Surtax	T3PE
13130	$/¢	Prince Edward Island foreign tax credit	T3PE
13212	$	Total donations and gifts	T3NS
13214	$/¢	Donations and gifts tax credit	T3NS
13201	$/¢	Nova Scotia tax on income	T3NS
13204	$/¢	Nova Scotia recovery tax	T3NS
13218	$/¢	Dividend tax credit – Eligible dividends	T3NS
13215	$/¢	Dividend tax credit – Other than eligible dividends	T3NS
13216	$/¢	Minimum tax carryover	T3NS
13202	$/¢	Nova Scotia additional tax for minimum tax purposes	T3NS
13230	$/¢	Nova Scotia foreign tax credit	T3NS
13241	$	Total Nova Scotia political contributions	T3NS
13240	$/¢	Total Nova Scotia political contributions	T3NS
13312	$	Total donations and gifts	T3NB
13314	$/¢	Donations and gifts tax credit	T3NB
13301	$/¢	New Brunswick tax on income	T3NB
13304	$/¢	New Brunswick recovery tax	T3NB
13318	$/¢	Dividend tax credit – Eligible dividends	T3NB
13315	$/¢	Dividend tax credit – Other than eligible dividends	T3NB
13316	$/¢	Minimum tax carryover	T3NB
13302	$/¢	New Brunswick additional tax for minimum tax purposes	T3NB
13330	$/¢	New Brunswick foreign tax credit	T3NB
13335	$/¢	New Brunswick small business investor tax credit	T3NB
13412	$	Total donations and gifts	T3ON
13414	$/¢	Donations and gifts tax credit	T3ON
13401	$/¢	Ontario tax on income	T3ON
13404	$/¢	Ontario recovery tax	T3ON
13419	$/¢	Minimum tax carryover	T3ON
13416	$/¢	Ontario minimum tax carryover	T3ON
13410	$/¢	Total surtax	T3ON
13402	$/¢	Ontario additional tax for minimum tax purposes	T3ON
13430	$/¢	Ontario foreign tax credit	T3ON
13418	$/¢	Ontario dividend tax credit calculation Chart 1 A	T3ON
13415	$/¢	Ontario dividend tax credit calculation Chart 1 B	T3ON
14012	$	Total donations and gifts	T3MB
14014	$/¢	Donations and gifts tax credit	T3MB
14021	$/¢	Manitoba tax on income	T3MB
14120	$/¢	Family tax benefit	T3MB
14018	$/¢	Dividend tax credit – Eligible dividends	T3MB
14015	$/¢	Dividend tax credit – Other than eligible dividends	T3MB
14016	$/¢	Minimum tax carryover	T3MB
14002	$/¢	Manitoba additional tax for minimum tax purposes	T3MB
14141	$	Total Manitoba political contributions	T3MB
14140	$/¢	Allowable political contribution tax credit	T3MB
14080	$/¢	Manitoba foreign tax credit	T3MB
14212	$	Total donations and gifts	T3SK
14214	$/¢	Donations and gifts tax credit	T3SK
14201	$/¢	Saskatchewan tax on income	T3SK
14206	$/¢	Saskatchewan recovery tax	T3SK
14218	$/¢	Dividend tax credit – Eligible dividends	T3SK
14215	$/¢	Dividend tax credit – Other than eligible dividends	T3SK
14216	$/¢	Minimum tax carryover	T3SK
14202	$/¢	Saskatchewan additional tax for minimum tax purposes	T3SK
14290	$/¢	Saskatchewan foreign tax credit	T3SK
14321	$	Total Saskatchewan political contributions	T3SK
14320	$/¢	Allowable political contribution tax credit	T3SK
14303	$/¢	Saskatchewan labour-sponsored venture capital corporations tax credit	T3SK
14340	$/¢	Saskatchewan T3M tax credit	T3SK
14412	$	Total donations and gifts	T3AB
14414	$/¢	Donations and gifts tax credit	T3AB
14401	$/¢	Alberta tax on income	T3AB
14404	$/¢	Alberta recovery tax	T3AB
14418	$/¢	Dividend tax credit – Eligible dividends	T3AB
14415	$/¢	Dividend tax credit – Other than eligible dividends	T3AB
14416	$/¢	Minimum tax carryover	T3AB
14402	$/¢	Alberta additional tax for minimum tax purposes	T3AB
14510	$/¢	Alberta foreign tax credit	T3AB
14612	$	Total donations and gifts	T3BC
14614	$/¢	Donations and gifts tax credit	T3BC
14601	$/¢	BC tax on income	T3BC
14604	$/¢	British Columbia recovery tax	T3BC
14618	$/¢	Dividend tax credit – Eligible dividends	T3BC
14615	$/¢	Dividend tax credit – Other than eligible dividends	T3BC
14616	$/¢	Minimum tax carryover	T3BC
14602	$/¢	British Columbia additional tax for minimum tax purposes	T3BC
14610	$/¢	British Columbia foreign tax credit	T3BC
14690	$/¢	Logging tax credit	T3BC
14692	$/¢	British Columbia T3M tax credit	T3BC
14712	$	Total donations and gifts	T3NT
14714	$/¢	Donations and gifts tax credit	T3NT
14701	$/¢	Northwest Territories tax on income	T3NT
14704	$/¢	Northwest Territories recovery tax	T3NT
14718	$/¢	Dividend tax credit – Eligible dividends	T3NT
14715	$/¢	Dividend tax credit – Other than eligible dividends	T3NT
14716	$/¢	Minimum tax carryover	T3NT
14702	$/¢	Northwest Territories additional tax for minimum tax purposes	T3NT
14710	$/¢	Northwest Territories foreign tax credit	T3NT
14721	$	Total Northwest Territories political contributions	T3NT
14720	$/¢	Allowable political contribution tax credit	T3NT
14812	$	Total donations and gifts	T3YT
14814	$/¢	Donations and gifts tax credit	T3YT
14801	$/¢	Yukon tax on income	T3YT
14804	$/¢	Yukon recovery tax	T3YT
14818	$/¢	Dividend tax credit – Eligible dividends	T3YT
14815	$/¢	Dividend tax credit – Other than eligible dividends	T3YT
14816	$/¢	Minimum tax carryover	T3YT
14802	$/¢	Yukon additional tax for minimum tax purposes	T3YT
14810	$/¢	Yukon foreign tax credit	T3YT
14821	$	Total Yukon political contributions	T3YT
14820	$/¢	Allowable political contribution tax credit	T3YT
13712	$	Total donations and gifts	T3NU
13714	$/¢	Donations and gifts tax credit	T3NU
13701	$/¢	Nunavut tax on income	T3NU
13704	$/¢	Nunavut recovery tax	T3NU
13718	$/¢	Dividend tax credit – Eligible dividends	T3NU
13715	$/¢	Dividend tax credit – Other than eligible dividends	T3NU
13716	$/¢	Minimum tax carryover	T3NU
13702	$/¢	Nunavut additional tax for minimum tax purposes	T3NU
13550	$/¢	Nunavut foreign tax credit	T3NU
13620	$	Total Nunavut political contributions	T3NU
13610	$/¢	Allowable political contribution tax credit	T3NU

Appendix G2 – Line numbers used on EFILE records for T3RCA

The following is a list of valid line numbers that may be transmitted on EFILE records for T3RCA. As identified below, the entry on a line must be numerical (N), in dollars only ($), or in dollars and cents ($/¢).

Line numbers used on EFILE records for T3RCA
Line	$/¢/N	Description	Returns, schedules and forms
6021	$/¢	Total contributions from employer	T3RCA
6031	$/¢	Total contributions from members	T3RCA
6041	$/¢	Transferred amount	T3RCA
601	$/¢	Refundable tax on total contributions at the beginning of the year	T3RCA
602	$/¢	Current year’s employer contributions	T3RCA
603	$/¢	Current year’s member contributions	T3RCA
604	$/¢	Current year’s amount transferred from another RCA trust	T3RCA
606	$/¢	Refundable tax on total contributions at the end of the year	T3RCA
607	$/¢	Income and capital gains at the beginning of the year	T3RCA
608	$/¢	Current year’s income from business and property	T3RCA
609	$/¢	Current year’s capital gains	T3RCA
610	$/¢	Total income and capital gains	T3RCA
611	$/¢	Losses and capital losses at the beginning of the year	T3RCA
612	$/¢	Current year’s losses from business and property	T3RCA
613	$/¢	Current year’s capital losses	T3RCA
614	$/¢	Total losses and capital losses	T3RCA
616	$/¢	Refundable tax on excess of income and capital gains over losses and capital losses	T3RCA
617	$/¢	Refundable tax on hand before distributions or election	T3RCA
618	$/¢	Distributions at the beginning of the year	T3RCA
619	$/¢	Current year’s distributions out of the RCA trust	T3RCA
620	$/¢	Current year’s amounts returned to employer or employee to be included in employer’s or employee’s income	T3RCA
621	$/¢	Current year’s amounts transferred directly to another RCA trust	T3RCA
6211	$/¢	Taxes on prohibited investments and advantages paid in the current year, to the extent that these taxes have not been waived, refunded or cancelled (distribution under section 207.65)	T3RCA
622	$/¢	Total distributions	T3RCA
624	$/¢	Refundable tax on hand (after distributions) at the end of the tax year	T3RCA
627	$/¢	Enter the amount of the refundable tax on hand that will be distributed when received – attach the T4A-RCA or NR4 Summaries	T3RCA
629	$/¢	Line 29 minus line 31	T3RCA
631	$/¢	Cash	T3RCA
634	$/¢	Enter line 34 or 35, whichever is more	T3RCA
635	$/¢	Fair market value of shares listed on a designated stock exchange	T3RCA
636	$/¢	Total property of the RCA trust at the end of the tax year	T3RCA
641	$/¢	Refundable tax on hand at the end of the tax year	T3RCA
642	$/¢	Refundable tax on hand at the beginning of the year	T3RCA
646	$/¢	Subtotal: Total Part XI.3 tax payable or refundable in the year	T3RCA
650	$/¢	Tax under section 207.61 on prohibited investments	T3RCA
651	$/¢	Tax under section 207.62 on advantages	T3RCA
652	$/¢	Minus allowable refund on prohibited investments	T3RCA
653	$/¢	Subtotal: Balance owing or refund	T3RCA
662	$/¢	Refundable tax remitted	T3RCA
663	$/¢	Balance owing or refund	T3RCA
102	N	Refund Code	T3RCA

Appendix G3 – Line numbers used on EFILE records for T3S

The following is a list of valid line numbers that may be transmitted on EFILE records for T3S. As identified below, the entry on a line must be numerical (N), in dollars only ($), or in dollars and cents ($/¢).

Line numbers used on EFILE records for T3S
Line	$/¢/N	Description	Returns, schedules and forms
241	$	Tax on agreements to acquire shares	T3S
190	$/¢	Tax under subsection 207.1(5) on agreements to acquire shares (from line 1)	T3S
010	$/¢	Minus: Payments on account	T3S
090	$/¢	Balance owing or refund	T3S
102	N	Refund Code	T3S

Appendix G4 – Line numbers used on EFILE records for T3M

The following is a list of valid line numbers that may be transmitted on EFILE records for T3M. As identified below, the entry on a line must be numerical (N), in dollars only ($), or in dollars and cents ($/¢).

Line numbers used on EFILE records for T3M
Line	$/¢/N	Description	Returns, schedules and forms
295	$	Income subject to tax	T3M
175	$/¢	Tax under Part XII.4	T3M
176	$/¢	Provincial tax on income subject to tax	T3M
190	$/¢	Total tax payable	T3M
010	$/¢	Minus: Payments on account	T3M
090	$/¢	Balance owing or refund	T3M
102	N	Refund Code	T3M

Appendix G5 – Line numbers used on EFILE records for T3ATH-IND

The following is a list of valid line numbers that may be transmitted on EFILE records for T3ATH-IND. As identified below, the entry on a line must be numerical (N), in dollars only ($), or in dollars and cents ($/¢).

Line numbers used on EFILE records for T3ATH-IND
Line	$/¢/N	Description	Returns, schedules and forms
270	$	Total amount taxable in the year	T3ATH-IND
241	$	Subsection 207.1(5) tax on agreements to acquire shares	T3ATH-IND
190	$/¢	Total tax payable	T3ATH-IND
010	$/¢	Minus: Payments on account	T3ATH-IND
090	$/¢	Balance owing or refund	T3ATH-IND
102	N	Refund Code	T3ATH-IND

Appendix G6 – Line numbers used on EFILE records for T3D

The following is a list of valid line numbers that may be transmitted on EFILE records for T3D. As identified below, the entry on a line must be numerical (N), in dollars only ($), or in dollars and cents ($/¢).

Line numbers used on Efile – T3D
Line	$/¢/N	Description	Returns, schedules and forms
100	$/¢	Tax under subsection 198(1) on non-qualified investments acquired	T3D
105	$/¢	Tax under subsection 198(1) on trust property used as security for a loan	T3D
190	$/¢	Total tax payable	T3D
010	$/¢	Payments on account	T3D
060	$/¢	Refund under subsection 198(4) of tax on the disposition of non-qualified investments	T3D
070	$/¢	Refund under subsection 198(5) of tax on the recovery of property given as security	T3D
080	$/¢	Refund under subsection 199(2) of tax on the disposition of initial non-qualified investments	T3D
090	$/¢	Balance owing or refund	T3D
210	$	Taxable amount	T3D
215	$	Total taxable amount	T3D
241	$	Tax on agreements to acquire shares	T3D
245	$	Taxable amount: Total of all amounts in column (d)	T3D

Appendix G7 – Line numbers used on EFILE records for T3GR

The following is a list of valid line numbers that may be transmitted on EFILE records for T3GR. As identified below, the entry on a line must be numerical (N), in dollars only ($), or in dollars and cents ($/¢).

Line numbers used on Efile – T3GR
Line	$/¢/N	Description	Returns, schedules and forms
700	$	Total assets of specimen plan or specimen fund as of December 31 of the calendar year	T3GR
711	N	Number of RRSPs, RRIFs, RESPs, or RDSPs conforming to the specimen plan or fund as of December 31 of the previous year	T3GR
712	N	Number of RRSPs, RRIFs, RESPs, or RDSPs conforming to the specimen plan or fund entered into in the year that are, or will be, registered	T3GR
713	N	Number of RRSPs, RRIFs, RESPs, or RDSPs already registered that were transferred to, or amalgamated with, the specimen plan or fund by an amendment in the year	T3GR
714	N	Add lines 1 to 3. This is the total number of RRSPs, RRIFs, RESPs, or RDSPs under this specimen plan or fund during the calendar year	T3GR
715	N	Number of RRSPs, RRIFs, RESPs, or RDSPs for which registration was terminated during the year (include: terminations that occur as a result of a transfer to another plan or fund)	T3GR
716	N	Line 4 minus line 5. This is the total number of RRSPs, RRIFs, RESPs, or RDSPs under the specimen plan or fund as of December 31 of the calendar year	T3GR
717	N	Number of RRSPs, RRIFs, RESPs or RDSPs from line 4 that are taxable under subsections 207.1(1), (3), and (4), 207.1(5)	T3GR
140	$/¢	Tax under subsection 207.1(5) on agreements to acquire shares	T3GR
150	$/¢	Tax under subsection 207.1(1), (3), (4) on non-qualified investments	T3GR
190	$/¢	Total tax payable	T3GR
010	$/¢	Payments on account	T3GR
090	$/¢	Balance owing or refund	T3GR

Appendix G8 – Line numbers used on EFILE records for T3P

The following is a list of valid line numbers that may be transmitted on EFILE records for T3P. As identified below, the entry on a line must be numerical (N), in dollars only ($), or in dollars and cents ($/¢).

Line numbers used on Efile – T3P
Line	$/¢/N	Description	Returns, schedules and forms
241	$	Tax on agreements to acquire shares	T3P
190	$/¢	Tax under subsection 207.1(5) on agreements to acquire shares (from line 1)	T3P
010	$/¢	Minus: Payments on account	T3P
090	$/¢	Balance owing or refund	T3P

Appendix G9 – Line numbers used on EFILE records for T3RI

The following is a list of valid line numbers that may be transmitted on EFILE records for T3RI. As identified below, the entry on a line must be numerical (N), in dollars only ($), or in dollars and cents ($/¢).

Line numbers used on Efile – T3RI
Line	$/¢/N	Description	Returns, schedules and forms
220	$	Taxable amount (Area A)	T3RI
225	$	Taxable amount (Area B)	T3RI
230	$	Taxable amount (Area C)	T3RI
190	$/¢	Total tax payable	T3RI
010	$/¢	Minus: Payments on account	T3RI
090	$/¢	Balance owing or refund	T3RI

Appendix G10 – Line numbers used on EFILE records for T3PRP

The following is a list of valid line numbers that may be transmitted on EFILE records for T3PRP. As identified below, the entry on a line must be numerical (N), in dollars only ($), or in dollars and cents ($/¢).

Line numbers used on Efile – T3
Line	$/¢/N	Description	Returns, schedules and forms
241	$	Taxable amount (Area A)	T3PRP
190	$/¢	Taxable amount (Area B)	T3PRP
010	$/¢	Taxable amount (Area C)	T3PRP
090	$/¢	Total tax payable	T3PRP

Appendix G11 – Line numbers used on SFD type 01 – Rental operations (Form T776)

The following is a list of valid line numbers that can be used on SFD T776. All SFD lines are dollar amounts only.

Line numbers used on SFD type 01 – Rental operations (Form T776)
Line	$/¢/N	Description	Forms
8141	$	Total of your gross rents in the year you receive them	T776
8230	$	Other income	T776
8299	$	Total gross rental income	T776
8521	$	Advertising	T776
8690	$	Insurance	T776
8710	$	Interest and bank charges	T776
8810	$	Office expenses	T776
8860	$	Professional fees (includes legal and accounting fees)	T776
8871	$	Management and administration fees	T776
8960	$	Repairs and maintenance	T776
9060	$	Salaries, wages, and benefits (including employer’s contributions)	T776
9180	$	Property taxes	T776
9200	$	Travel	T776
9220	$	Utilities	T776
9281	$	Motor vehicle expenses (not including CCA)	T776
9270	$	Other expenses	T776
9949	$	Total for personal portion	T776
9369	$	Net income (loss) before adjustments	T776
9945	$	Other expenses of the co-owners – other deductible expenses	T776
9947	$	Recaptured capital cost allowance	T776
9948	$	Terminal loss	T776
9936	$	Total capital cost allowance	T776
9974	$	Partners – GST/HST rebate for partners received in the year	T776
9943	$	Partners – other expenses of the partner	T776
9946	$	Your net income (loss)	T776
9925	$	Total equipment additions	T776
9927	$	Total building additions	T776
9926	$	Total equipment dispositions	T776
9928	$	Total building dispositions	T776
9923	$	Total cost of all land additions	T776
9924	$	Total proceeds from all land dispositions	T776

Appendix G12 – Line numbers used on SFD type 02 – Business or commission activities (Form T2125)

The following is a list of valid line numbers that can be used on SFD T2125. All SFD lines are dollar amounts only.

Line numbers used on SFD type 02 – Business or commission activities (Form T2125)
Line	$/¢/N	Description	Forms
8000	$	Adjusted gross sales	T2125
8290	$	Reserves deducted last year	T2125
8230	$	Other income	T2125
8299	$	Gross business income	T2125
8300	$	Opening inventory (include raw materials, goods in process, and finished goods)	T2125
8320	$	Purchases during the year (net of returns, allowances, and discounts)	T2125
8340	$	Direct wage costs	T2125
8360	$	Subcontracts	T2125
8450	$	Other costs	T2125
8500	$	Closing inventory (include raw materials, goods in process, and finished goods)	T2125
8518	$	Cost of goods sold	T2125
8519	$	Gross profit (or loss)	T2125
8521	$	Advertising	T2125
8523	$	Meals and entertainment	T2125
8590	$	Bad debts	T2125
8690	$	Insurance	T2125
8710	$	Interest and bank charges	T2125
8760	$	Business taxes, licences, and memberships	T2125
8810	$	Office expenses	T2125
8811	$	Office stationery and supplies	T2125
8860	$	Professional fees (includes legal and accounting fees)	T2125
8871	$	Management and administration fees	T2125
8910	$	Rent	T2125
8960	$	Repairs and maintenance	T2125
9060	$	Salaries, wages, and benefits (including employer’s contributions)	T2125
9180	$	Property taxes	T2125
9200	$	Travel expenses	T2125
9220	$	Utilities	T2125
9224	$	Fuel costs (except for motor vehicles)	T2125
9275	$	Delivery, freight, and express	T2125
9281	$	Motor vehicle expenses (not including CCA)	T2125
9936	$	Capital cost allowance	T2125
9270	$	Other expenses (specify)	T2125
9368	$	Total expenses	T2125
9369	$	Net income (loss) before adjustments	T2125
9974	$	GST/HST rebate for partners received in the year	T2125
9943	$	Other amounts deductible from your share of net partnership income (loss)	T2125
9945	$	Business-use-of-home-expenses	T2125
9946	$	Your net income (loss)	T2125
9931	$	Total business liabilities	T2125
9932	$	Drawings in the current year	T2125
9933	$	Capital contributions in the current year	T2125
9925	$	Total equipment additions	T2125
9927	$	Total building additions	T2125
9926	$	Total equipment dispositions	T2125
9928	$	Total building dispositions	T2125
9923	$	Total cost of all land additions	T2125
9924	$	Total proceeds from all land dispositions	T2125

Appendix G13 – Line numbers used on SFD type 03 – Professional activities (Form T2125)

The following is a list of valid line numbers that can be used on SFD T2125. All SFD lines are dollar amounts only.

Line numbers used on SFD type 03 – Professional activities (Form T2125)
Line	$/¢/N	Description	Forms
8000	$	Adjusted professional fees	T2125
8290	$	Reserves deducted last year	T2125
8230	$	Other income	T2125
8299	$	Gross professional income	T2125
8521	$	Advertising	T2125
8523	$	Meals and entertainment	T2125
8590	$	Bad debts	T2125
8690	$	Insurance	T2125
8710	$	Interest and bank charges	T2125
8760	$	Business taxes, licences, and memberships	T2125
8810	$	Office expenses	T2125
8811	$	Office stationery and supplies	T2125
8860	$	Professional fees (includes legal and accounting fees)	T2125
8871	$	Management and administration fees	T2125
8910	$	Rent	T2125
8960	$	Repairs and maintenance	T2125
9060	$	Salaries, wages, and benefits (including employer’s contributions)	T2125
9180	$	Property taxes	T2125
9200	$	Travel expenses	T2125
9220	$	Utilities	T2125
9224	$	Fuel costs (except for motor vehicles)	T2125
9275	$	Delivery, freight, and express	T2125
9281	$	Motor vehicle expenses (not including CCA)	T2125
9936	$	Capital cost allowance	T2125
9270	$	Other expenses (specify)	T2125
9368	$	Total expenses	T2125
9369	$	Net income (loss) before adjustments	T2125
9974	$	GST/HST rebate for partners received in the year	T2125
9943	$	Other amounts deductible from your share of net partnership income (loss)	T2125
9945	$	Business-use-of-home expenses	T2125
9946	$	Your net income (loss)	T2125
9931	$	Total business liabilities	T2125
9932	$	Drawings in the current year	T2125
9933	$	Capital contributions in the current year	T2125
9925	$	Total equipment additions	T2125
9927	$	Total building additions	T2125
9926	$	Total equipment dispositions	T2125
9928	$	Total building disposition	T2125
9923	$	Total cost of all land additions	T2125
9924	$	Total proceeds from all land dispositions	T2125

Appendix G14 – Line numbers used on SFD type 04 – Fishing activities (Form T2121)

The following is a list of valid line numbers that can be used on SFD T2121. All SFD lines are dollar amounts only.

Line numbers used on SFD type 04 – Fishing activities (Form T2121)
Line	$/¢/N	Description	Forms
9600	$	Other income (specify)	T2121
8299	$	Gross income	T2121
9138	$	Salt, bait, and ice	T2121
9062	$	Crew shares	T2121
9224	$	Fuel costs (except for motor vehicles)	T2121
9136	$	Fishing gear	T2121
8690	$	Insurance	T2121
8710	$	Interest and bank charges	T2121
8523	$	Meals and entertainment	T2121
8760	$	Business taxes, licences, and memberships	T2121
9281	$	Motor vehicle expenses (not including CCA)	T2121
8810	$	Office expenses	T2121
9137	$	Nets and traps	T2121
8860	$	Professional fees (includes legal and accounting fees)	T2121
9060	$	Salaries, wages, and benefits (including employer’s contributions)	T2121
8963	$	Repairs and maintenance: Fishing boat – Your cost	T2121
9270	$	Other expenses (specify)	T2121
9936	$	Capital cost allowance	T2121
9368	$	Total expenses	T2121
9369	$	Net income (loss) before adjustments	T2121
9974	$	GST/HST rebate for partners received in the year	T2121
9943	$	Other amounts deductible from your share of net partnership income (loss)	T2121
9945	$	Business-use-of-home expenses	T2121
9946	$	Your net income (loss)	T2121
9931	$	Total business liabilities	T2121
9932	$	Drawings in the current year	T2121
9933	$	Capital contributions in the current year	T2121
9925	$	Total equipment additions	T2121
9927	$	Total building additions	T2121
9926	$	Total equipment dispositions	T2121
9928	$	Total building dispositions	T2121
9923	$	Total cost of all land additions	T2121
9924	$	Total proceeds from all land dispositions	T2121

Appendix G15 – Line numbers used on SFD type 05 – Farming operations (Form T2042)

The following is a list of valid line numbers that can be used on SFD T2042. All SFD lines are dollar amounts only.

Line numbers used on SFD type 05 – Farming operations (Form T2042)
Line	$/¢/N	Description	Forms
9371	$	Wheat	T2042
9372	$	Oats	T2042
9373	$	Barley	T2042
9374	$	Mixed grains	T2042
9375	$	Corn	T2042
9376	$	Canola	T2042
9377	$	Flaxseed	T2042
9378	$	Soybeans	T2042
9370	$	Grains and oilseeds	T2042
9421	$	Fruit	T2042
9422	$	Potatoes	T2042
9423	$	Vegetables (not including potatoes)	T2042
9424	$	Tobacco	T2042
9420	$	Other crops	T2042
9425	$	Greenhouse and nursery products	T2042
9426	$	Forage crops or seeds	T2042
9471	$	Livestock sold – Cattle	T2042
9472	$	Livestock sold – Swine	T2042
9473	$	Livestock sold – Poultry	T2042
9474	$	Livestock sold – Sheep and lambs	T2042
9470	$	Livestock sold – Livestock and animal products revenue	T2042
9476	$	Milk and cream (not including dairy subsidies)	T2042
9477	$	Eggs for consumption	T2042
9520	$	Other commodities	T2042
9541	$	Program payments – Dairy subsidies	T2042
9542	$	Program payments – Crop insurance	T2042
9540	$	Program payments – Other program payments	T2042
9570	$	Rebates	T2042
9601	$	Custom or contract work (includes machine rentals)	T2042
9604	$	Insurance proceeds	T2042
9605	$	Patronage dividends	T2042
9600	$	Other income (specify)	T2042
9659	$	Gross income	T2042
9661	$	Containers and twine	T2042
9662	$	Fertilizers and lime	T2042
9663	$	Pesticides (herbicides, insecticides, fungicides)	T2042
9664	$	Seeds and plants	T2042
9711	$	Feed, supplements, straw, and bedding	T2042
9712	$	Livestock purchases	T2042
9713	$	Veterinary fees, medicine, and breeding fees	T2042
9760	$	Machinery expenses – Repairs, licences, and insurance	T2042
9764	$	Machinery expenses –Gasoline, diesel fuel, and oil	T2042
9795	$	Building repairs and maintenance (includes fence repairs)	T2042
9796	$	Clearing, levelling, and draining land	T2042
9797	$	Crop insurance, Revenue Protection Program, and stabilization premiums	T2042
9798	$	Custom or contract work (includes machine rentals)	T2042
9799	$	Electricity	T2042
9802	$	Heating fuel and curing fuel	T2042
9803	$	Insurance program overpayment recapture	T2042
9804	$	Insurance	T2042
9805	$	Interest and bank charges	T2042
9808	$	Office expenses	T2042
9809	$	Professional fees (includes legal and accounting fees)	T2042
9810	$	Property taxes	T2042
9811	$	Rent (land, buildings, and pasture)	T2042
9814	$	Salaries, wages, and benefits (including employer’s contributions)	T2042
9819	$	Motor vehicle expenses (not including CCA)	T2042
9820	$	Small tools	T2042
9937	$	Mandatory inventory adjustment included in the previous year	T2042
9938	$	Optional inventory adjustment included in the previous year	T2042
9790	$	Total other expenses	T2042
9936	$	Capital cost allowance	T2042
9898	$	Total farm expenses	T2042
9899	$	Net income (loss) before inventory adjustments	T2042
9941	$	Optional inventory adjustment included in the current year	T2042
9942	$	Mandatory inventory adjustment included in the current year	T2042
9974	$	GST/HST rebate for partners received in the year	T2042
9943	$	Other amounts deductible from your share of net partnership income (loss)	T2042
9945	$	Business-use-of-home expenses	T2042
9946	$	Your net income (loss)	T2042
9931	$	Total business liabilities	T2042
9932	$	Drawings in the current year	T2042
9933	$	Capital contributions in the current year	T2042
9925	$	Total equipment additions	T2042
9927	$	Total building additions	T2042
9926	$	Total equipment dispositions	T2042
9928	$	Total building dispositions	T2042
9923	$	Total cost of all land additions	T2042
9924	$	Total proceeds from all land dispositions	T2042
9929	$	Total cost of all quota additions	T2042
9930	$	Total proceeds from all quota dispositions	T2042

Page details

Date modified:: 2024-02-21

Chapter 1 T3 Electronic Records Preparation

Introduction

Information for tax preparers

Support

Processing returns

Electronic returns

Near real-time processing

Payment of balance owing

Refund enquiries

Election documentation

T3 Trust Income Tax and Information Return (T3RET)

Identification and other information

Trust account number

Fiscal period of the return

Name of trust

Residence of trust

Trustee’s information

Trustee Name Change

Individual

Non-Individual

Trustee’s telephone number

Address

Trustee address

Street/PO Box/RR

City

Province/Territory or State

Country

Postal code or ZIP code

Care of (C/O) name and mailing address

Care of (c/o) name

Street/PO Box/RR

City

Province/Territory or State

Country

Postal code or ZIP code

Information about the trust

Aboriginal settlement lands

Carries on Business

Became or ceased to be resident of Canada

Deemed Resident

Language of correspondence

Type of trust information Type of trust

Date of Death

Social Insurance Number (SIN) of Deceased

Date trust was created

Corporation Income Tax Account (formerly Non-Profit Organization Business Number)

Information about the return

First year filing

Trust document or will

Final Return and Wind-up date

T3 Supplementary Unemployment Benefit Plan Income Tax Return (T3S)

Identification and other information

First year filing

Tax year of return

Name of Plan

Trust account number

Residence of the plan

CRA Registration number (formerly Plan registration number)

Language of correspondence

Trustee information

Trustee Name Change

Individual

Non-Individual

Trustee’s telephone number

Address

Trustee address

Street/PO Box/RR

City

Province/Territory or State

Country

Postal code or ZIP code

Information about the trust

Books and Records address

Street/PO Box/RR

City

Province/Territory

Country

Postal code

Trust date

Date the trust came into existence

Type of trust information
Type of trust