Chapter 1 T3 Electronic Records Preparation

Introduction

T3 Electronic filing (T3 EFILE) is limited 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 Part XI.3 Tax Return (T3RCA), and the T3 Amateur Athlete Trust Income Tax Return (T3ATH-IND) for the current tax year (2021) only. 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: 

  1. EFILE Helpdesk support
    EFILE Helpdesk support - Canada.ca
  2. 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 the 2021 and 2022 tax year in early March, 2022. The majority of accepted EFILE returns are processed shortly after being filed with a paper notice of assessment to follow.

Payment of balance owing

Inform clients that payment of any balance owing on the 2021 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.

When submitting this documentation:

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 also 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:

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 validate. 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

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 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

Northwest Territories

Newfoundland and Labrador

British Columbia

Carries on Business

If the trust carries on business in the year, enter all Canadian province 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.

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:

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
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 validate. For international addresses, only the country will be validated.

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.

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

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). The books and records address cannot be a PO Box.

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

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 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’s 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:

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 validate. For international addresses, only the country will be validated.

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

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 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

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 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

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 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:

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 validate. 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

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 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 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

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 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

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 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:

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 validate. For international addresses, only the country will be validated.

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

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 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 athlete’s name:

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

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 validate. For international addresses, only the country will be validated.

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.

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

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). The books and records address cannot be a PO Box.

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.

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.

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.

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.

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:

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.

Selected financial data (SFD) records

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

Information for tax preparers and software developers

Exclusions from electronic filing

T3 Electronic filing (T3 EFILE) is limited 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 fiscal period ending in 2021 and 2022. 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.

  1. The return is for a tax year that ends before 2021.
  2. The return is an amended tax return.
  3. The trust does not have a trust account number or cannot provide one in the electronic file.
  4. The trust is filing Form RC199, Voluntary Disclosures Program (VDP0 Taxpayer Agreement, to the taxpayer is making a request under the Voluntary Disclosures Program.
  5. Trusts who are filing or reporting the following forms and/or returns are excluded from EFILE:
    1. T3D –  Deferred Profit Sharing Plan (DPSP) or Revoked DPSP
    2. T3P –  Employees' Pension Plan
    3. T3PRP – Pooled Registered Pension Plan (PRPP)                  
    4. T3RI –  Registered Investment
    5. T3GR – Group Income Tax and Information Return for RRSP, RRIF, RESP or RDSP Trusts
    6. T1061 –  Canadian Amateur Athletic Trust Group
    7. Section 216 Returns
    8. T3A – Request for loss carryback by a trust
  6. 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.
  7. T3 NB-SBI, T3 New Brunswick Small Business Investor Tax Credit.
  8. T3SK CG, Saskatchewan Farm and Small Business Capital Gains Tax Credit (Trusts).
  9. T3PFT, T3 Provincial or Territorial Foreign Tax Credit for Trusts .
  10. Business income tax paid to more than 3 foreign countries on Form T3FFT, T3 Federal Foreign Tax Credits for Trusts.
  11. Non-business income tax paid to more than 3 foreign countries on Form T3FFT, T3 Federal Foreign Tax Credits for Trusts.
  12. More than 12 Selected Financial Data (SFD).
  13. A claim for Return of fuel charge proceeds to farmers tax credit.

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.

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:

1. 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:

2. Building unit identifier

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

3. Civic site street number

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

4. Civic site street number suffix

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

5. Street direction code

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

6. Street name

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

7. 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.

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

Appendix E3 – Lines that can be negative for the T3RET 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
93 $/¢ Total credits 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
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
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
14022 $/¢ Manitoba recovery tax 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
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
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
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 T3RCA

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 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 G7 – 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 G8 – 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 G9 – 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 G10 – 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
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