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Protected B when completed 
 
Schedule 12 
Part 1 – Calculating net adjusted taxable income for minimum tax
 
Lines 23A and 23B – Adjusted non-capital losses of other years used in the current year
If the trust claimed non-capital losses of other years, you may have to reduce the non-capital losses for minimum tax purposes.
This reduction is any part of the non-capital losses attributable to:
capital cost allowance or carrying charges claimed on:
  rental or leasing property
  films certified by the Canadian Audio-Visual Certification Office (CAVCO)
resource expenditures
resource and depletion allowances
For minimum tax purposes, a non-capital loss that is carried forward is calculated according to the minimum tax rules in effect for the year in which the loss
was incurred.
Enter the reduction on line 23A or 23B.
For more information, see "Schedule 12 – Minimum Tax" in Guide T4013, T3 Trust Guide.
 
Line 25 – Net capital losses of other years deducted in the current year
You may have claimed a capital loss from previous years on line 34 of the return. If this is the case, you will have to adjust the trust's income for minimum tax
purposes. Enter on line 25A, the net capital losses of other tax years that you claimed in the current year on line 34 of the return. Do not include capital
losses on mortgage foreclosures and conditional sales repossessions. Tax-free savings account trusts should not include an amount on line 25.
If the amount on line 34 of the return is less than the capital gains remaining in the trust after allocation to beneficiaries, and the trust has additional
unapplied losses of other years, you may be able to increase the amount on line 25A.
 
Line 27 – Basic exemption
The $40,000 basic exemption only applies to a graduated rate estate. For the definition of graduated rate estate, see Guide T4013, T3 Trust Guide.
  Note
  For trusts other than a graduated rate estate, enter "0" on line 27 of this schedule.
 
Part 5 – Calculating federal tax payable (minimum tax)
 
Line 55 – Refundable Quebec abatement
For information, see the instructions for line 34 of Schedule 11 in the T3 Trust Guide.
 
Part 6 – Calculating this year's additional taxes paid for minimum tax carryover
 
Lines 56 to 66
Use Part 6 to calculate the amount of any additional minimum tax payable by the trust for this year that you can carry over to a future year. You may be able
to deduct this amount from the trust's regular tax liability on line 19 of Schedule 11 in future years. You can carry forward an amount for a period of seven
years.
 
Part 7 – Calculating the total minimum tax carryover
 
Lines 67 to 76
Use Part 7 to calculate the minimum tax carryover from previous years that you can claim on Schedule 11 in this year. You can carry over minimum tax
from the seven previous tax years. It is in the trust's best interests to apply the oldest available carryover first. For example, apply any carryover from 2015
before any carryover from 2016. Also use Part 7 to calculate the total minimum tax carryover, if any, that can be carried forward to later years.
 
Provincial and territorial minimum tax payable
Use Chart 3, Calculating Provincial and Territorial Minimum Tax, on the next page, to calculate the trust's provincial and territorial minimum tax payable.
 
 
T3 SCH 12 E(22) Page 5 of 6 

Protected B when completed 
 
Schedule 12 
 
 
Chart 3 – Calculating Provincial and Territorial Minimum Tax
 
   
  Newfoundland and Labrador     Saskatchewan
  Line 66 1   Line 56 minus Line 57 = 1
  Newfoundland and Labrador rate x              58% 2   Saskatchewan rate x              50% 2
  Newfoundland and Labrador additional minimum tax
(line 1 multiplied by line 2)
Enter amount A on line 22 of Form T3NL
  Saskatchewan additional minimum tax
(line 1 multiplied by line 2)
Enter amount G on line 22 of Form T3SK
  or on line 22 of Form T3MJ-NL. = A   or on line 22 of Form T3MJ-SK. = G
           
   
  Nova Scotia     Alberta
  Line 66 1   Line 56 minus Line 57 = 1
  Nova Scotia rate x              57.5% 2   Alberta rate x              35% 2
  Nova Scotia additional minimum tax
(line 1 multiplied by line 2)
Enter amount B on line 22 of Form T3NS
  Alberta additional minimum tax
(line 1 multiplied by line 2)
Enter amount H on line 22 of Form T3AB
  or on line 22 of Form T3MJ-NS. = B   or on line 22 of Form T3MJ-AB. = H
           
   
  New Brunswick     British Columbia
  Line 56 minus Line 57 = 1   Line 66 1
  New Brunswick rate x              57% 2   British Columbia rate x              33.7% 2
  New Brunswick additional minimum tax
(line 1 multiplied by line 2)
Enter amount C on line 22 of Form T3NB
  British Columbia additional minimum tax
(line 1 multiplied by line 2)
Enter amount I on line 22 of Form T3BC
  or on line 22 of Form T3MJ-NB. = C   or on line 22 of Form T3MJ-BC. = I
           
   
  Prince Edward Island     Nunavut
  Line 66 1   Line 66 1
  Prince Edward Island rate x              57.5% 2   Nunavut rate x              45% 2
  Prince Edward Island additional minimum tax
(line 1 multiplied by line 2)
Enter amount D on line 22 of Form T3PE
  Nunavut additional minimum tax
(line 1 multiplied by line 2)
Enter amount J on line 22 of Form T3NU
  or on line 22 of Form T3MJ-PE. = D   or on line 22 of Form T3MJ-NU. = J
           
   
  Ontario     Northwest Territories
      Line 66 1
  Ontario additional tax for minimum tax   Northwest Territories rate x              45% 2
  purposes

Enter amount from line 31 of Form T3ON
  Northwest Territories additional minimum tax
(line 1 multiplied by line 2)
Enter amount K on line 22 of Form T3NT
  or line 35 of Form T3MJ-ON. = E   or on line 22 of Form T3MJ-NT. = K
           
   
  Manitoba     Yukon
  Line 56 minus Line 57 = 1   Line 66 1
  Manitoba rate x              50% 2   Yukon rate x              42.67% 2
  Manitoba additional minimum tax
(line 1 multiplied by line 2)
Enter amount F on line 24 of Form T3MB
  Yukon additional minimum tax
(line 1 multiplied by line 2)
Enter amount L on line 22 of Form T3YT
  or on line 24 of Form T3MJ-MB. = F   or on line 22 of Form T3MJ-YT. = L
           
   
 
See the privacy notice on your return.
 
T3 SCH 12 E(22) Page 6 of 6