Protected B when completed | ||||||||||||||||||||||
T3 - | Income Allocations and Designations to Beneficiaries | Schedule 9 | ||||||||||||||||||||
• | Enter the tax year in the box above | |||||||||||||||||||||
• | Include a completed copy of this schedule with the trust's return. | |||||||||||||||||||||
• | Do not complete this schedule if line 25 of the return is zero or negative, unless the trust is: | |||||||||||||||||||||
• | a revocable/reversionary trust or blind trust which has realized either: | |||||||||||||||||||||
• | a loss from property that the trust received from a person, or | |||||||||||||||||||||
• | an allowable capital loss from the disposition of property that the trust received from a person | |||||||||||||||||||||
• | an insurance segregated fund trust that realized a capital loss from the disposition of any property | |||||||||||||||||||||
Part A – Total income allocations and designations to beneficiaries | ||||||||||||||||||||||
1. | Number of beneficiaries to whom income on line 928 is being allocated | |||||||||||||||||||||
(including beneficiaries being allocated less than $100 for whom no T3 slip is being prepared) | 9001 | |||||||||||||||||||||
2. | Total resident income allocated under $100 per beneficiary for which no T3 slips were prepared | 9002 | ||||||||||||||||||||
3. | Total resident income allocated to non-taxable entities | 9003 | ||||||||||||||||||||
4. | Total taxable capital gains, excluding return of capital, allocated to redeeming unit holders using Form T5008 | 9004 | ||||||||||||||||||||
5. | Do the T3 slips include amounts attributed to a person under a provision other than subsection 75(2)? If yes, attach a statement showing the amount, the full name, and the tax identification number of the person(s) and any |
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transferor(s). For additional information see Chapter 3 in Guide T4013, T3 Trust Guide. | 9005 | Yes | 1 No | 2 | ||||||||||||||||||
6. | Is the trust reporting income (or losses), or taxable capital gains (or allowable capital losses) to which subsection 75(2) applies? If yes, attach a statement showing the amount, the full name, and the tax identification number of the person(s) to which the |
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amount is being attributed to. For additional information see Chapter 3 in Guide T4013, T3 Trust Guide. | 9006 | Yes | 1 No | 2 | ||||||||||||||||||
7. | Was each beneficiary allocated an equal share of the income? If no, attach a statement showing the breakdown | 9007 | Yes | 1 No | 2 | |||||||||||||||||
Box No. |
Type of income |
Column 1 Resident |
Column 2 Non-resident |
Column 3 By preferred beneficiary election |
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21 | Taxable capital gains | 9211 | 1* | 9212 | 2* | 9213 | 1* | 921 | ||||||||||||||
22 | Lump sum pension income | 9221 | 9222 | 922 | ||||||||||||||||||
23 | Actual amount of dividends other than eligible dividends | 9231 | 9232 | 9233 | 923 | |||||||||||||||||
24 | Foreign business income | 9241 | 9242 | 9243 | 924 | |||||||||||||||||
25 | Foreign non-business income | 9251 | 9252 | 9253 | 925 | |||||||||||||||||
26 | Other income | 9261 | 9262 | 9263 | 926 | |||||||||||||||||
49 | Actual amount of eligible dividends | 9491 | 9492 | 9493 | 949 | |||||||||||||||||
Totals 4* | 9281 | 9282 | 3* | 9283 | 928 | |||||||||||||||||
Part B – Summary of other amounts designated to beneficiaries | ||||||||||||||||||||||
Box No. |
Description |
Column 1 Resident |
Column 2 Non-resident |
Column 3 By preferred beneficiary election |
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30 | Taxable capital gains eligible for deduction | 9301 | 1* | 9302 | 9303 | 1* | 930 | |||||||||||||||
31 | Qualifying pension income | 9311 | 931 | |||||||||||||||||||
Taxable amount of dividends other than eligible | ||||||||||||||||||||||
32 | dividends (see line 932 in the T3 Trust Guide) | 9321 | 9323 | 932 | ||||||||||||||||||
33 | Foreign business income tax paid | 9331 | 9332 | 9333 | 933 | |||||||||||||||||
34 | Foreign non-business income tax paid | 9341 | 9342 | 9343 | 934 | |||||||||||||||||
35 | Eligible death benefits | 9351 | 9352 | 935 | ||||||||||||||||||
37 | Insurance segregated fund net capital losses 5* | 9361 | 1* | 9362 | 937 | |||||||||||||||||
38 | Part XII.2 tax credit | 9381 | 938 | |||||||||||||||||||
Dividend tax credit for dividends other than eligible | ||||||||||||||||||||||
39 | dividends (line 932 | x 9.0301%) = | 9391 | 9393 | 939 | |||||||||||||||||
Investment costs or expenditures for | ||||||||||||||||||||||
40 | investment tax credit | 9401 | 9402 | 9403 | 940 | |||||||||||||||||
41 | Investment tax credit 7* | 9411 | 9412 | 9413 | 941 | |||||||||||||||||
42 | Amount resulting in cost base adjustment | 9551 | 9552 | 9553 | 942 | |||||||||||||||||
45 | Other credits | 9451 | 9452 | 945 | ||||||||||||||||||
Pension income qualifying for an eligible annuity for a | ||||||||||||||||||||||
46 | minor | 9461 | 9462 | 946 | ||||||||||||||||||
Retiring allowance qualifying for transfer to an RPP or | ||||||||||||||||||||||
47 | RRSP | 9561 | 9562 | 947 | ||||||||||||||||||
48 | Eligible amount of charitable donations 6* | 9481 | 9482 | 948 | ||||||||||||||||||
Taxable amount of eligible dividends | ||||||||||||||||||||||
50 | (see line 950 in the T3 Trust Guide) | 9501 | 9503 | 950 | ||||||||||||||||||
Dividend tax credit for eligible dividends | ||||||||||||||||||||||
51 | (line 950 | x 15.0198%) = | 9511 | 9513 | 951 | |||||||||||||||||
See the privacy notice on your return | ||||||||||||||||||||||
T3 SCH 9 E (22) | 版权所有 © 2021 AdvTax | Page 1 of 2 | ![]() |
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Notes | ||||||||||||||||||||||
* 1 When completing T3 slips and the T3 Summary, multiply the amounts by 2. | ||||||||||||||||||||||
* 2 Taxable capital gains can only be designated to a non-resident beneficiary if they are the beneficiary of a trust that is a mutual fund trust throughout the tax year. | ||||||||||||||||||||||
* 3 Enter this amount on lines 8 and 15 of Schedule 10, Part XII.2 Tax and Part XIII Non-Resident Withholding Tax. | ||||||||||||||||||||||
* 4 The total of line 928 cannot be greater than the amount on line 25 of the return. | ||||||||||||||||||||||
* 5 The amount on line 937 cannot be greater than the net capital loss reported on line 24 of Schedule 1, Dispositions of Capital Property. | ||||||||||||||||||||||
* 6 Only communal organizations can designate these amounts. For more information, see Guide T4013, T3 Trust Guide, and Pamphlet P113, Gifts and Income Tax. | ||||||||||||||||||||||
* 7 Only graduated rate estates and communal organizations can designate these amounts. For more information see Guide T4013, T3 Trust Guide. | ||||||||||||||||||||||
T3 SCH 9 E (22) | Page 2 of 2 |