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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
  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
  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		  
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*      3*   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		  
30 Taxable capital gains eligible for deduction 5*, 6* 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 Guide T4013, 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 7* 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 9* 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 8* 9481 9482   948
  Taxable amount of eligible dividends            
50 (see line 950 in Guide T4013, 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
 
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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 Special rules apply where the trust is allocating an amount relating to a capital gain reserve claimed by the trust in a prior year. See Guide T4013, T3 Trust Guide for instructions on
how to complete Box 30 and the Footnotes area of the T3 slip to ensure beneficiaries have sufficient information to claim the capital gains deduction.
* 6 Special rules apply where the trust is allocating to its beneficiaries in its tax year both taxable capital gains which are eligible for a beneficiary’s capital gains deduction and taxable
capital gains that are not eligible. See Guide T4013, T3 Trust Guide for information on the amount of eligible taxable capital gains that the trust may designate to each beneficiary.
* 7 The amount on line 937 cannot be greater than the net capital loss reported on line 24 of Schedule 1, Dispositions of Capital Property.
* 8 Only communal organizations can designate these amounts. For more information, see Guide T4013, T3 Trust Guide, and Pamphlet P113, Gifts and Income Tax.
* 9 Only graduated rate estates and communal organizations can designate these amounts. For more information see Guide T4013, T3 Trust Guide.
 
 
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