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Protected B when completed
T3 –   Cumulative Net Investment Loss Schedule 4
 
Enter the tax year in the box above.
Include a completed copy of this schedule with the trust's return.


The cumulative net investment loss (CNIL) is the trust's total investment expenses for years ending after 1987, minus the trust's total investment income for
years ending after 1987. For purposes of the CNIL, investment income and expenses generally mean income and expenses for property including
dividends, interest, rental income, and royalties.

Complete this schedule if the trust is a personal trust that has qualified farm or fishing property or qualified small business corporation shares, is reporting
any investment income, or claiming any investment expenses, and is :
  designating taxable capital gains from qualified farm or fishing property, qualified small business corporation shares, or reserves on these properties to
an individual beneficiary.



Trusts with qualified farm or fishing property or qualified small business corporation shares should complete this schedule each year
and keep it with the trust's records. Do this even for years when the trust is not reporting capital gains or losses, and is not designating eligible taxable
capital gains to its beneficiaries. The balance in the trust's CNIL account is a cumulative total. You need the total of the trust's investment income and
expenses for 1988 and later years to calculate eligible taxable capital gains on Schedule 3, Eligible Taxable Capital Gains.

The CNIL calculated on line 28 of this schedule will reduce the trust's cumulative gains limit calculated on Schedule 3. This may reduce the trust's eligible
taxable capital gains that qualify for the capital gains deduction.
 
 
Investment expenses
 
 
  Investment expenses claimed in the year
 
  Carrying charges and interest expenses (line 14 of the T3 return)    1
  Accounting fees (do not include amounts included above as a carrying charge) 4020 +  2
  Trustee fees against any property income 4030 +  3
  Foreign taxes on property (deducted under subsection 20(11) or 20(12)) 4040 +  4
  Debt obligations under subsection 20(21) 4050 +  5
  Net rental losses (amount shown as a loss on line 8 of the T3 return)   +  6
  Share of partnership's net loss other than allowable capital losses (see Note 1), plus loss from a limited
  partnership deducted by the trust 4070 +  7
  Other property expenses not included above (see Note 2) 4080 +  8
   
  Net capital losses of other years deducted in the year (line 34 of the T3 return)    9
  Amount from line 9 of Schedule 3    10
  Subtotal (line 9 minus line 10; if negative, enter "0")   =  ► +  11
  Total investment expenses claimed in the year (add lines 1 to 8 and line 11) 4112 =  12
  Total investment expenses claimed in previous years (line 14 of previous year's Schedule 4) 4130 +  13
  Cumulative investment expenses (line 12 plus line 13) 4140 =  14
     
 
 
  Note 1
 
  Only a specified member should report a share of a partnership's net loss excluding allowable capital losses. A specified member is generally a
limited partner or a partner who is not actively engaged in a partnership business (other than financing that business), or in a similar business outside
of the partnership.
 
  Note 2
 
  Other property expenses can include:
  50% of resource and exploration expenses renounced by a corporation, or incurred by a partnership, while the trust was a specified member
  expenses to buy or sell units, interests, or shares, or to borrow money
  repayments of inducements
  repayments of refund interest
 
the uncollectible portion of proceeds from dispositions of depreciable property (except passenger vehicles that cost more than $30,000 for vehicles
acquired prior to 2022, $34,000 for vehicles acquired in 2022 and $36,000 for vehicles acquired in 2023 and later years that were not, at any time,
designated immediate expensing property)
  sale or agreement for sale or mortgage included in proceeds of disposition in a previous year under subsection 20(5)
  life insurance premiums deducted from property income, and
  capital cost allowance claimed on certified films and videotapes
 
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Protected B when completed
Schedule 4
 
 
Investment income
 
 
  Enter the cumulative investment expenses from line 14 on the previous page.    14
  Investment income reported in the year
 
  Taxable income from eligible dividends
  (line 2 of Schedule 8)   x 1.38 =    15
  Taxable income from dividends other than eligible
  dividends (line 1 of Schedule 8)   x 1.15 =   +  16
  Foreign investment income (line 4 of the T3 return)   +  17
  Other investment income (line 5 of the T3 return)   +  18
  Net rental income (line 8 of the T3 return)   +  19
  Specified member's share of partnership's net income other than taxable capital gains
  (see Note 3) 4250 +  20
  Other property income (see Note 4) 4260 +  21
   
  Taxable capital gains (losses) for the year (line 5 of Schedule 3)    22
  Amount from line 6 of Schedule 3, if applicable    23
  Subtotal (line 22 minus line 23; if negative, enter "0")   = +  24
  Total investment income reported in the year (add lines 15 to 21 and 24) 4300 =  25
   
  Total investment income reported in previous years (line 27 of previous year's Schedule 4) 4310 +  26
  Cumulative investment income (line 25 plus line 26) 4320 =  27
 
  Cumulative net investment loss (line 14 minus line 27; if negative, enter "0") 4330 =  28
     
 
  Enter the amount of line 28 on line 21 of Schedule 3.
 
 
  Note 3
 
  A specified member is generally a limited partner, or is a partner who is not actively engaged in a partnership business (other than financing that
business), or in a similar business outside of the partnership.
 
  Note 4
 
  Other property income can include:
  recaptured capital cost allowance related to property income, including insurance proceeds (other than amounts included on line 19)
  AgriInvest Fund 2 payments received (line 9 of the T3 return). See "Line 9" under Chapter 2 in Guide T4013, T3 Trust Guide
  home insulation or energy conversion grants under paragraph 12(1)(u)
  payments received as an inducement or reimbursement, and
  income from the appropriation of property to a shareholder
 
See the privacy notice on your return.
 
T3 SCH 4 E (23) Page 2 of 2