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Protected B when completed
Step 2 – Details of contributions received during the year (continue)
 
 Part 3 – Amounts transferred directly from another RCA trust
 (Send us a separate list if required.)
 For more information about transferring amounts between trusts, go to canada.ca/retirement-compensation-arrangements.
 
  Date contribution received Name of RCA trust making the transfer Amount received  
  Year     Month   Day  
         
         
Transfer this subtotal amount to line 42 - Subtotal   
   x 2   
Transfered amount  6041   = 3
     
Transfer this amount to line 4 of Step 3   
Send us a copy of the letter of agreement.   
 
 
Step 3 – Calculating the refundable tax on hand for the current year
 
 Part 1 – Refundable tax on hand before distributions or election
  Refundable tax on total contributions at the beginning of the year (from line 7 of Step 3 of your prior year's tax return)   601   • 1
  Current year's employer contributions (from line 1 of Step 2)   602   • 2
  Current year's member contributions (from line 2 of Step 2)   603   + • 3
  Current year's amount transferred from another RCA trust (from line 3 of Step 2)   604   + • 4
  Add lines 2 to 4   =  5
  Multiply line 5 by 50%   x 50 %  
  Refundable tax on total contributions   =  ► +  6
  Refundable tax on total contributions at the end of the year (line 1 plus line 6)     606   = •7
 Income and capital gains at the beginning of the year (from line 11 of
  Step 3 of your prior year's tax return)   607   •8
  Current year's income from business and property*   608   + •9
  Current year's capital gains*   609   + •10
  Total income and capital gains (add lines 8 to 10)   610   = •11
 Losses and capital losses at the beginning of the year
  (from line 15 of your prior year's tax return)   611   •12
  Current year's losses from business and property*   612   + •13
  Current year's capital losses*   613   + •14
  Total losses and capital losses (add lines 12 to 14)   614   = •15
 Excess of income and capital gains over losses and capital losses
  (Line 11 minus line 15. If negative, enter 0)        16
  Multiply line 16 by 50%       x 50 %  
  Refundable tax on excess of income and capital gains over losses and capital losses.   616   =  ► + •17
  Refundable tax on hand before distributions or election (line 7 plus line 17).
  Transfer this amount to line 25 of Part 3   617   = •18
     
 * If you enter income or losses from business and property on line 9, line 10 or line 13 or have a current-year capital loss on
line 14, send us the financial statements.
 
 Part 2 – Distributions
  Distributions at the beginning of the year (from line 24 of your prior year's return)   618   •19
 Current year's distributions out of the RCA trust (do not include amounts transferred directly to another RCA or amounts
  returned to the employer). Send us a copy of all T4A-RCA summaries or NR4 summaries   619   + •20
 Current year's amounts returned to employer or employee to be included in employer or employee's
  income. Send us a copy of the T4A-RCA Summary or NR4 Summary   620   + •21
 Current year's amounts transferred directly to another RCA trust.
  Send us a copy of the letter of agreement   621   •x2=  ► + 22
 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)   6211   + •23
 
  Total distributions (add lines 19 to 23). Transfer this amount to line 26 of Part 3   622   = •24
     
 
 
T3-RCA E (23) Page 3 of 5