T3 Statement of Trust Income Allocations and Designations

2017V1 - updated 2016-10-27

What's new
Added 4B as a possible entry under Investment tax credit code

<Return>

<T3>

<T3Slip>
Note: When completing the T3 return, include either the Corporation Information or the Beneficiary Information, NOT both.
Must enter the applicable required tag(s) for:
- First beneficiary name AND/OR <BNFY_NM>
- Second beneficiary name <SEC_BNFY_NM> OR
- Corporation, organization, association, or institution beneficiary name

<BNFY_NM>

<snm></snm>
Individual beneficiary surname
- Required 20 alphanumeric
- First 20 letters of the beneficiary's surname
- Omit titles such as Mr., Mrs., etc.
- Do not include first name or initials

<gvn_nm></gvn_nm>
Individual beneficiary first name
- 12 alphanumeric
- First 12 letters of the beneficiary's first given name
Note: If only initials are available, provide the beneficiary's first initial.

<init></init>
Individual beneficiary initial
- 1 alphanumeric
- Initial of the beneficiary's second given name

</BNFY_NM>

<SEC_BNFY_NM>

<sec_snm></sec_snm>
Second individual beneficiary surname
- Required 20 alphanumeric
- If a second beneficiary's name appears on the T3 slip, the first 20 letters of the second beneficiary's surname
- Omit titles such as Mr., Mrs., etc.
- Do not include first name or initials

<sec_gvn_nm></sec_gvn_nm>
Second individual beneficiary first name
- 12 alphanumeric
- If a second beneficiary's name appears on the T3 slip, the first 12 letters of the second beneficiary's first given name
Note: If only initials are available, provide the second beneficiary's first initial.

<sec_init></sec_init>
Second individual beneficiary initial
- 1 alphanumeric
- If a second beneficiary's name appears on the T3 slip, the initial of the second beneficiary's second given name

</SEC_BNFY_NM>

<ENTPRS_BNFY_NM>

<l1_nm></l1_nm>
Corporation, organization, association, or institution beneficiary name -
line 1
- Required 30 alphanumeric
- First line of the beneficiary corporation, organization, association, or institution's name
- If "&" is used in the name area enter as "&amp;"

<l2_nm></l2_nm>
Corporation, organization, association, or institution beneficiary name - line 2
- 30 alphanumeric
- Second line of the beneficiary corporation, organization, association, or institution's name

</ENTPRS_BNFY_NM>

<BNFY_ADDR>

<addr_l1_txt></addr_l1_txt>
Beneficiary address - line 1
- 30 alphanumeric
- First line of the beneficiary's address

<addr_l2_txt></addr_l2_txt>
Beneficiary address - line 2
- 30 alphanumeric
- Second line of the beneficiary's address

<cty_nm></cty_nm>
Beneficiary city
- 28 alphanumeric
- Beneficiary's city

<prov_cd></prov_cd>
Beneficiary province or territory code
- 2 alpha
- Canadian province or territory in which the beneficiary is located or the state in the USA where the beneficiary is located
- Use the abbreviations listed in the pdf document entitled "T619 - Electronic media transmittal" under section: Transmitter province or territory code.
- When the beneficiary's country code is neither CAN nor USA, enter ZZ in this field

<cntry_cd></cntry_cd>
Beneficiary country code
- 3 alpha
- Country in which the beneficiary is located
- Use the alphabetic country codes as outlined in the International Standard (ISO) 3166 - Codes for the Representation of Names of Countries.
- Always use CAN for Canada, and USA for the United States of America.

<pstl_cd></pstl_cd>
Beneficiary postal code
- 10 alphanumeric
- Beneficiary's Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9
- or the beneficiary's USA zip code
- or when the beneficiary's country code is neither CAN nor USA, enter the foreign postal code

</BNFY_ADDR>

<sin></sin>
Individual beneficiary social insurance number (SIN)
- Required, 9 numeric
- T3 slip, box 12
- The beneficiary's SIN
- When the beneficiary has failed to provide a SIN, enter zeroes in the entire field

<bn></bn>
Business Number (BN)
- Required, 15 alphanumeric, 9 digits RP 4 digits, example 000000000RP0000
- T3 slip, box 12
- Beneficiary's BN
- When the beneficiary has failed to provide a BN, or where a BN does not apply (e.g. an individual) enter 000000000RP0000 in the field.
<bnfy_tr_acct_nbr></bnfy_tr_acct_nbr>
Beneficiary trust account number
- Required 1 alpha, 8 numeric, example: T00000000
- T3 slip, box 12
- Trust account number assigned by the CRA
- When a trust account number does not apply (e.g. an individual) enter T00000000 in the field.

<tr_acct_nbr></tr_acct_nbr>
Trust account number
- Required 1 alpha, 8 numeric
- T3 slip, box 14, example: T00000000
- Trust account number assigned by the CRA
- Must correspond to the "Trust account number" on the related T3 Summary record
if you have not been assigned such a number, enter T00000000 in the field

<rpt_tcd></rpt_tcd>
Report Type Code
- Required 1 alpha
- Originals = O
- Amendments= A
- Cancel = C
Note: An amended return cannot contain an original slip.

<bnfy_cd></bnfy_cd>
Beneficiary code
- Required 1 numeric
- T3 slip, box 18
- 1 if the beneficiary is an individual
- 2 if the beneficiary is a joint beneficiary
- 3 if the beneficiary is a corporation
- 4 if the beneficiary is an association, a trust (fiduciary-trustee, nominee, or estate), a club, or a partnership
- 5 if the beneficiary is a government, government enterprise, international organization, deferred income plan that is exempt from tax, non-profit organization or other exempt entity

<itc_cd></itc_cd>
Investment tax credit code
- 2 alphanumeric
- T3 slip, box 41
- If an amount has been reported in box 41, "Investment tax credit - tax credit," enter the applicable code, listed below. The beneficiary requires the ITC type code to complete form T2038 (IND), Investment Tax Credit.

• - 4B – ITC allocated from a partnership for SR&ED
• - 5 – Qualified resource property 5%
• - 6 – Apprenticeship job creation tax credit 10%
• - 7 – ITC for child care spaces 25%
• - 12 – Qualified property or "transitional rate" qualified resource property 10%

<T3_AMT>

Note: Enter dollars and cents for all of the financial amounts with field lengths of 11 numeric characters. If negative amounts are being reported, include the "–"indicator before the dollar amount.

<cgamt></cgamt>
Total capital gains
- T3 slip, box 21
- Sum of capital gains for this slip
- Separate Period 2 and Period 3 amounts using either of the two following fields. (See the T3 Guide for details.)

<prd_2_cgamt></prd_2_cgamt>
Period 2 capital gains
- T3 slip, box 21

<prd_3_cgamt></prd_3_cgamt>
Period 3 capital gains
- T3 slip, box 21

<actl_dvnd_amt></actl_dvnd_amt>
Actual amount of dividends other than eligible dividends
- T3 slip, box 23

<oth_incamt></oth_incamt>
Other income
- T3 slip, box 26

<elg_dedn_cgamt></elg_dedn_cgamt>
Total capital gains eligible for deduction
- T3 slip, box 30
- Sum of capital gains eligible for deduction for this slip
- Separate Period 2 and Period 3 amounts using either of the two following fields.

<prd_2_elg_cgamt></prd_2_elg_cgamt>
Period 2 capital gains eligible for deduction
- T3 slip, box 30
<prd_3_elg_cgamt></prd_3_elg_cgamt>
Period 3 capital gains eligible for deduction
- T3 slip, box 30

<tx_dvnd_amt></tx_dvnd_amt>
Taxable amount of dividends other than eligible dividends
- T3 slip, box 32

<prd_2_insu_clamt></prd_2_insu_clamt>
Period 2 insurance segregated fund capital losses
- T3 slip, box 37

<prd_3_insu_clamt></prd_3_insu_clamt>
Period 3 insurance segregated fund capital losses
- T3 slip, box 37

<dvnd_tx_cr_amt></dvnd_tx_cr_amt>
Dividend tax credit for dividends other than eligible dividends
- T3 slip, box 39

<actl_elg_dvamt></actl_elg_dvamt>
Actual amount of eligible dividends
- T3 slip, box 49

<tx_elg_dvnd_pamt></tx_elg_dvnd_pamt>
Taxable amount of eligible dividends
- T3 slip, box 50

<enhn_dvtc_amt></enhn_dvtc_amt>
Dividend tax credit for eligible dividends
- T3 slip, box 51

</T3_AMT>

<OTH_INFO>
Note: All of the other information amounts are from the Other Income Fields at the bottom of the T3 slip
- If more than six (6) Other Income Fields are used, create an additional T3 slip to report the additional amounts.
- 11 numeric
- Enter dollars & cents.

<pens_lsp_amt></pens_lsp_amt>
Lump-sum pension benefits
- T3 slip, box 22
<fgn_bus_incamt></fgn_bus_incamt>
Foreign business income
- T3 slip, box 24

<fgn_nbus_incamt></fgn_nbus_incamt>
Foreign non-business income
- T3 slip, box 25

<elg_pens_incamt></elg_pens_incamt>
Eligible pension income
- T3 slip, box 31

<fgn_bus_tx_amt></fgn_bus_tx_amt>
Foreign business income tax paid
- T3 slip, box 33

<fgn_tx_amt></fgn_tx_amt>
Foreign non-business income tax paid
- T3 slip, box 34

<dth_ben_amt></dth_ben_amt>
Eligible death benefits
- T3 slip, box 35

<insu_fnd_clamt></insu_fnd_clamt>
Total insurance segregated fund capital losses
- T3 slip, box 37
- Sum of insurance segregated fund capital losses for this slip

<XII_2_tx_cr_amt></XII_2_tx_cr_amt>
Part XII.2 tax credit
- T3 slip, box 38

<invs_cost_examt></invs_cost_examt>
Investment cost or expenditure
- T3 slip, box 40

<itc_amt></itc_amt>
Investment tax credit - tax credit
- T3 slip, box 41

<amt_rslt_acb_amt></amt_rslt_acb_amt>
Amounts resulting in cost base adjustment
- T3 slip, box 42
- This amount represents a distribution or return of capital from the trust. For more information, see the information sheet Tax Treatment of Mutual Funds for Individuals.

<oth_cr_amt></oth_cr_amt>
Other credits
- T3 slip, box 45

<pens_trnsf_amt></pens_trnsf_amt>
Pension Income Eligible for Transfer under paragraph 60(l)
- T3 slip, box 46

<rtir_alwnc_amt></rtir_alwnc_amt>
Retiring Allowance Eligible for Transfer under paragraph 60(j.1)
- T3 slip, box 47

<chrty_dons_amt></chrty_dons_amt>
Charitable Donations and gifts of a communal organization
- T3 slip, box 48

Code 052: Amount deemed payable to the deceased beneficiary of a spousal trust under subsection 104(13.4) and similar trusts

</OTH_INFO>

</T3Slip>

<T3Summary>

<tr_acct_nbr></tr_acct_nbr>
Trust account number
- Required 1 alpha, 8 numeric, example: T00000000
- Trust account number assigned by the CRA
- You must enter the Trust account number that corresponds to the T3 Trust Income Tax and Information Return
- If you have not been assigned such a number, enter T00000000 in the field and one will be created.

<TR_NM>

<l1_nm></l1_nm>
Trust name - line 1
- Required 30 alphanumeric
- First line of trust's name
- If "&" is used in the name area enter as "&amp;"
- Must correspond with trust's name as it appears on the T3 Trust Income Tax and Information Return
-Do not abbreviate the name of the trust
-If more space is required use line 2 to complete the Trust name

<l2_nm></l2_nm>
Trust name - line 2
- 30 alphanumeric
- Second line of trust's name
- Must correspond with trust's name as it appears on the T3 Trust Income Tax and Information Return

</TR_NM>

<tre_exctr_admnr_nm></tre_exctr_admnr_nm>
Trustee, executor, or administrator (trustee) name
- Required 30 alphanumeric
- If "&" is used in the name area enter as "&amp;"
- Trustee's first name followed by surname for this return
- Omit titles such as Mr., Mrs., etc.

<TRE_ADDR>

<addr_l1_txt></addr_l1_txt>
Trustee address - line 1
- 30 alphanumeric
- First line of the trustee's mailing address

<addr_l2_txt></addr_l2_txt>
Trustee address - line 2
- 30 alphanumeric
- Second line of the trustee's address

<cty_nm></cty_nm>
Trustee city
- 28 alphanumeric
- City in which the trustee is located

<prov_cd></prov_cd>
Trustee province or territory code
- 2 alpha
- Canadian province or territory in which the trustee is located or the state in the USA where the trustee is located
- Use the abbreviations listed in the pdf document entitled "T619 - Electronic media transmittal" under section: Transmitter province or territory code.
- When the trustee's country code is neither CAN nor USA, enter ZZ in this field.

<cntry_cd></cntry_cd>
Trustee country code
- 3 alpha
- Country in which the trustee is located
- Use the alphabetic country codes as outlined in the International Standard (ISO) 3166 - Codes for the Representation of Names of Countries.
- Always use CAN for Canada, and USA for the United States of America.

<pstl_cd></pstl_cd>
Trustee postal code
- 10 alphanumeric,
- Trustee's Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9
- or the trustee's USA zip code
- or when the trustee's country code is neither CAN nor USA, enter the foreign postal code

</TRE_ADDR>

<CNTC>

<cntc_nm></cntc_nm>
Contact name
- Required 22 alphanumeric
- Contact's first name followed by surname for this return
- Omit titles such as Mr., Mrs., etc.

<cntc_area_cd></cntc_area_cd>
Contact area code
- Required 3 numeric
- Area code of telephone number

<cntc_phn_nbr></cntc_phn_nbr>
Contact telephone number
- Required 3 numeric with a (-), followed by 4 numeric.
- Telephone number of contact

<cntc_extn_nbr></cntc_extn_nbr>
Contact extension
- 5 numeric
- Extension of contact

</CNTC>

<tx_yr></tx_yr>
Taxation year
- Required 4 numeric
- Year in which the trust's tax year ends (e.g., 2005)

<rpt_tcd></rpt_tcd>
Report Type Code
- Required 1 alpha
- Originals = O
- Amendments = A
Note: An amended return cannot contain an original slip.

<slp_cnt></slp_cnt>
Total number of T3 slip records
- Required 7 numeric
Total number of T3 slip records filed with this T3 Summary

<TR_TX_SDT>

<dy></dy>
Start of trust's taxation year - day
- Required 2 numeric (e.g., 04, 31)

<mo></mo>
Start of trust's taxation year - month
- Required 2 numeric (e.g., 03, 12)

<yr></yr>
Start of trust's taxation year - year
- Required 4 numeric (e.g., 2000)

</TR_TX_SDT>

<TR_TX_NDT>

<sec_dy></sec_dy>
End of trust's taxation year - day
- Required 2 numeric (e.g., 04, 31)

<sec_mo></sec_mo>
End of trust's taxation year - month
- Required 2 numeric (e.g., 03, 12)

<sec_yr></sec_yr>
End of trust's taxation year - year
- Required 4 numeric (e.g., 2001)

</TR_TX_NDT>

<T3_TAMT>

Note: Enter dollars and cents for all of the financial amounts with field lengths of 13 numeric characters. If negative amounts are being reported, include the "–"indicator before the dollar amount.

<tot_cgamt></tot_cgamt>
Total capital gains
- Accumulated total of beneficiaries' period 1, 2 and 3 capital gains, as reported on the T3 slip records filed with this T3 Summary

<tot_pens_lsp_amt></tot_pens_lsp_amt>
Total lump-sum pension benefits
- Accumulated total of beneficiaries' pension benefits, as reported on the T3 slip records filed with this T3 Summary

<tot_actl_dvnd_amt></tot_actl_dvnd_amt>
Total actual amount of dividends other than eligible dividends
- Accumulated total of actual amount of dividends other than eligible dividends, as reported on the T3 slip records filed with this T3 Summary

<tot_actl_elg_dvamt></tot_actl_elg_dvamt>
Total actual amount of eligible dividends
- Accumulated total of actual amounts of eligible dividends, as reported on the T3 slip records filed with this T3 Summary.

<tot_tx_elg_dvamt></tot_tx_elg_dvamt>
Total taxable amount of eligible dividends
- Accumulated total of taxable amounts of eligible dividends, as reported on the T3 slip records filed with this T3 Summary.

<tot_enhn_dvtc_amt></tot_enhn_dvtc_amt>
Total dividend tax credit for eligible dividends
- Accumulated total of dividend tax credit for eligible dividends as reported on the T3 slip records filed with this T3 Summary.

<tot_fgn_bus_incamt></tot_fgn_bus_incamt>
Total foreign business income
- Accumulated total of beneficiaries' foreign business income, as reported on the T3 slip records filed with this T3 Summary

<tot_fgn_nbus_amt></tot_fgn_nbus_amt>
Total foreign non-business income
- Accumulated total of beneficiaries' foreign non-business income, as reported on the T3 slip records filed with this T3 Summary

<tot_oth_incamt></tot_oth_incamt>
Total other income
- Accumulated total of beneficiaries' other income, as reported on the T3 slip records filed with this T3 Summary

<tot_elg_dedn_cgamt></tot_elg_dedn_cgamt>
Total capital gains eligible for deduction
- Accumulated total of beneficiaries' period 1, 2 and 3 capital gains eligible for deduction, as reported on the T3 slip records filed with this T3 Summary

<tot_pens_incamt></tot_pens_incamt>
Total eligible pension income
- Accumulated total of beneficiaries' eligible pension income, as reported on the T3 slip records filed with this T3 Summary

<tot_tx_dvnd_amt></tot_tx_dvnd_amt>
Total taxable amount of dividends other than eligible dividends
- Accumulated total of dividends other than eligible dividends, as reported on the T3 slip records filed with this T3 Summary

<tot_fgn_bus_tx_amt></tot_fgn_bus_tx_amt>
Total foreign business income tax paid
- Accumulated total of beneficiaries' foreign business income tax paid, as reported on the T3 slip records filed with this T3 Summary

<tot_fgn_itx_amt></tot_fgn_itx_amt>
Total foreign non-business income tax paid
- Accumulated total of beneficiaries' foreign non-business income tax paid, as reported on the T3 slip records filed with this T3 Summary

<tot_dth_ben_amt></tot_dth_ben_amt>
Total eligible death benefits
- Accumulated total of death benefits, as reported on the T3 slip records filed with this T3 Summary

<tot_pens_trnsf_amt></tot_pens_trnsf_amt>
Total pension income eligible for 60(l) transfer
- Accumulated total as reported on the T3 slip records filed with this T3 Summary

<tot_rtir_alwnc_amt></tot_rtir_alwnc_amt>
Total retiring allowance eligible for 60(j.1) transfer
- Accumulated total as reported on the T3 slip records filed with this T3 Summary

<tot_chrty_dons_amt></tot_chrty_dons_amt>
Total charitable donations
- Accumulated total of as reported on the T3 slip records filed with this T3 Summary

<tot_insu_fnd_clamt></tot_insu_fnd_clamt>
Total insurance segregated fund capital losses
- Accumulated total period 1, 2 and 3 insurance segregated fund capital losses, as reported on the T3 slip records filed with this T3 Summary

<tot_XII_2_cr_amt></tot_XII_2_cr_amt>
Total Part XII.2 tax credit
- Accumulated total of Part XII.2 tax credit, as reported on the T3 slip records filed with this T3 Summary

<tot_dvnd_tx_cr_amt></tot_dvnd_tx_cr_amt>
Total dividend tax credit for dividends other than eligible dividends
Accumulated total of dividend tax credit for dividends other than eligible dividends, as reported on the T3 slip records filed with this T3 Summary

<tot_elg_invs_amt></tot_elg_invs_amt>
Total investment eligible for investment tax credit
- Accumulated total of investment eligible for investment tax credit, as reported on the T3 slip records filed with this T3 Summary
<tot_itc_amt></tot_itc_amt>
Total investment tax credit
- Accumulated total of investment tax credit, as reported on the T3 slip records filed with this T3 Summary

<totr_cr_amt></totr_cr_amt>
Total other credits
- Accumulated total of other credits, as reported on the T3 slip records filed with this T3 Summary

</T3_TAMT>

</T3Summary>

</T3>

</Return>

Date modified:

2016-11-23