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T3 GR Group Income Tax and Information Return for RRSP, RRIF, RESP, or RDSP Trust What's new 2017V1- updated 2016-10-27 <Return> <T3GR> <TrustInformation> <SummaryReportTypeCode></SummaryReportTypeCode>- Required 1 alpha- Originals = O- Amendments= A- Modifié = M- Cancel = C <TrustAccountNumber></TrustAccountNumber> Account Number- Required T + 8 numeric- Must correspond to the "Trust account number" assigned by the CRA <TrusteeName> <NameLine1Text></NameLine1Text> Name of Trust Company filing this return- Required 30 alphanumeric- First 30 letters of the trust company's name- Omit titles such as Mr., Mrs., etc. ... <PostalZipCode></PostalZipCode> Postal code- Required 10 alphanumeric- Trust's Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9 </TrusteeMailingAddress> <TrusteePhoneNumber> Required – must include all required child tags <PhoneAreaCode></PhoneAreaCode> Area code- Required 3 numeric- Area code of telephone number <PhoneNumber></PhoneNumber> Telephone number- Required 3 numeric with a (-), followed by 4 numeric.- Telephone number of trustee or pension corporation <PhoneExtensionNumber></PhoneExtensionNumber> Extension- 5 numeric- Extension of telephone number </TrusteePhoneNumber> <TrusteeLanguageCode></TrusteeLanguageCode> Language- 1 alpha- A = Anglais- E = English- F = French <TrustFiscalPeriodEndDate> Required – must include all required child tags <Year></Year> Trust fiscal period end date –Year- Required 4 numeric <Month></Month> Trust fiscal period end date –Month- Required 2 numeric <Day></Day> Trust fiscal period end date- Day- Required 2 numeric </TrustFiscalPeriodEndDate> <FirstYearFilingIndicator></FirstYearFilingIndicator> First Year Filing- 1 alpha-Y = Yes- N = No/Non-O = Oui <DeclaredTrustProvinceCode></DeclaredTrustProvinceCode> Province or territory of residence of the plan- Required 2 alpha- Canadian province or territory in which the plan resides- Accepted values are AB, BC, MB, NB, NL, NS, NT, NU, ON, PE, QC, SK or YT <RegisteredPlanTypeCode></RegisteredPlanTypeCode> Type of Trust- Required-2 numeric 05=RESPs; 06=RDSPs; 07=RRSPs; 08=RRIFs <SpecimenPlanName></SpecimenPlanName> Name of specimen plan or fund- Required- 60 alphanumeric- First 60 letters of the name of plan <SpecimenPlanNumber></SpecimenPlanNumber>- Required- 11 alphanumeric-Format is specific to group return is filed for: RRSP = RSP999-999, RRIF = RIF9999, RESP = 9999999 and RDSP = 9999999 <TrustFilerMailingAddress> Optional- if present must include all required child tags <AddressLine1Text></AddressLine1Text> Mailing address of trustee–line 1- Required 30 alphanumeric- First line of the trustee's mailing address <AddressLine2Text></AddressLine2Text> Mailing address of trustee–line 2- 30 alphanumeric- second line of the trustee's mailing address <MunicipalityName></MunicipalityName> City- 28 alphanumeric- City in which the trustee is located <ProvinceStateCode></ProvinceStateCode> Province or territory- Required 2 alpha- Canadian province or territory in which the trustee is located- Use the abbreviations listed in the T619- Electronic media transmittal under section: Transmitter province or territory code. ... Or RDSPs conforming to the specimen plan or fund entered into the year that are, or will be, registered-15 Numeric <SpecimenPlanAmendmentRegisteredPlanCount></SpecimenPlanAmendmentRegisteredPlanCount> Number of RRSPs, RRIFs, RESPs or RDSPs already registered that were transferred to, or amalgamated to, or amalgamated with the specimen plan or fund by an amendment in the year-15 Numeric <TotalSpecimenPlanRegisteredPlanCount></TotalSpecimenPlanRegisteredPlanCount> Total number of RRSPs, RRIFs, RESPs or RDSPs under this specimen plan or fund during the calendar year-15 Numeric-Add lines 1 to 3 <SpecimenPlanTerminationRegisteredPlanCount></SpecimenPlanTerminationRegisteredPlanCount> Number of RRSPs, RRIFs, RESPs or RDSPs for which registration was terminated during the year-15 Numeric-Include terminations that occur as a result of a transfer to another plan or fund <NetSpecimenPlanRegisteredPlanCount></NetSpecimenPlanRegisteredPlanCount> Total number of RRSPs, RRIFs, RESPs, or RDSPs under the specimen plan or fund as of December 31 of the calendar year-15 Numeric-Line 4 minus Line 5 <TotalSpecimenPlanTaxableRegisteredPlanCount></TotalSpecimenPlanTaxableRegisteredPlanCount> Number of RRSPs, RRIFs, RESPs or RDSPs from line 4 that are taxable under subsections 207.1(3), (5), 206.2(1), 206.3(1), or 207.05(1)-15 Numeric <TrustReturnTaxSummary> <TotalAcquireCorporationShareTaxPayableAmount></TotalAcquireCorporationShareTaxPayableAmount> Tax under subsection 207.1(5) on agreements to acquire shares- 15 numeric characters, dollars and cents-If negative amounts are being reported, include the " – "indicator before the dollar amount-From Form T2000 <SpecimenPlanNonQualifiedInvestmentTaxPayableAmount> </SpecimenPlanNonQualifiedInvestmentTaxPayableAmount> Tax under subsection 207.1(3) on non-qualified investments- 15 numeric characters, dollars and cents-If negative amounts are being reported, include the " – "indicator before the dollar amount <AdvantageTaxPayableAmount></AdvantageTaxPayableAmount> Tax under subsection 206.2(1), or 207.05(1) on advantages extended by the issuer of the plan or by a person not dealing at arm's length with the issuer-15 numeric characters, dollars and cents-If negative amounts are being reported, include the " – "indicator before the dollar amount <SecurityIndebtednessPropertyTaxPayableAmount></SecurityIndebtednessPropertyTaxPayableAmount> Tax under subsection 206.3(1) on property held by the trust used as security for indebtedness-15 numeric characters, dollars and cents-If negative amounts are being reported, include the " – "indicator before the dollar amount <TotalTrustTaxPayableAmount></TotalTrustTaxPayableAmount> Total Tax Payable-15 numeric characters, dollars and cents-If negative amounts are being reported, include the " – "indicator before the dollar amount-Amount from adding lines 8 to 11 <TrustAccountPaidAmount></TrustAccountPaidAmount> Payments on Account-15 numeric characters, dollars and cents-If negative amounts are being reported, include the " – "indicator before the dollar amount <TrustAccountBalanceAmount></TrustAccountBalanceAmount> Balance owing or refund- 15 numeric characters, dollars and cents-If negative amounts are being reported, include the " – "indicator before the dollar amount </TrustReturnTaxSummary> </T3GR> </Return> Date modified: 2016-10-27 ...

Step 6 – Refund or balance owing Summary of tax and credits (page 4 of your return) Line 420 – Net federal tax Line 421 – CPP contributions payable on self-employment and other earnings Line 422 – Social benefits repayment Line 428 – Provincial or territorial tax Line 430 – Employment insurance premiums payable on self-employment and other eligible earnings Line 437 – Total income tax deducted Line 438 – Tax transfer for residents of Quebec Line 440 – Refundable Quebec abatement Line 448 – CPP overpayment Line 450 – Employment insurance overpayment Line 452 – Refundable medical expense supplement Line 453 – Working income tax benefit (WITB) Line 454 – Refund of investment tax credit Line 456 – Part XII.2 trust tax credit Line 457 – Employee and partner GST/HST rebate Lines 458 and 459 – Children’s fitness tax credit Prescribed program How to claim this credit Lines 468 and 469 – Eligible educator school supply tax credit Eligible educator Eligible supplies expense How to claim this credit Line 476 – Tax paid by instalments Line 479 – Provincial or territorial credits Line 484 – Refund When can you expect your refund? ... Supporting documents – Do not send any supporting documents when you file your tax return. ... By phone (businesses) – You can call 1-800-959-5525 (for service in English). ...

Application of Financial Signing Authorities – Accountability Monitoring and oversight activities are established and followed which ensure that accountability exists for CRA managers who exercise financial signing authorities. ... Responsibilities of alternates – The questionnaire indicated that seventy one per cent (71%) of respondents fully understood when alternates may exercise their delegated authority. ...

The dates should be entered in the order year / month / day. Field 3 – Due date of return 8. ... Opening balance – raw leaf tobacco Line A – Opening balance 10. The opening balance of this return must equal the last fiscal month’s closing balance. ... Closing balance Line E – Closing balance 18. The closing balance is calculated as follows: the sum of lines A and B, minus the sum of lines C and D: (A + B) – (C ± D). ...

If you are uncertain as to whether a supply is made in a participating province, you may refer to GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of Supply Rules for Determining Whether a Supply is Made in a Province. ... Refer to GST/HST Memorandum 17.6, Definition of “Listed Financial Institution ”, for guidance on determining a person’s principal business. ... (Refer to Appendix A – Definition of types of investment plans for more information.) ...

<rpt_tcd></rpt_tcd> Report Type Code- Required 1 alpha- Original = O- Amendment = A- Cancel = C Note: An amended return cannot contain an original slip. ... <pstl_cd></pstl_cd> Registered pension plan administrator postal code- 10 alphanumeric- Pension plan administrator 's Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9- or the pension plan administrator's USA zip code- or when the pension plan administrator's country code is neither CAN nor USA, enter the foreign postal code </RPP_PL_ADMNR_ADDR>   <PLN_ADMNR_PHN_NBR> <cntc_area_cd></cntc_area_cd> Registered pension plan administrator area code- Required 3 numeric- Area code of telephone number <cntc_phn_nbr></cntc_phn_nbr> Registered pension plan administrator telephone number- Required 3 numeric with a hyphen (-), followed by 4 numeric- Telephone number of the pension plan administrator   <cntc_extn_nbr></cntc_extn_nbr> Registered pension plan administrator extension- 5 numeric- Extension of the pension plan administrator   </PLN_ADMNR_PHN_NBR>   <PAST_SRVC_DT>   <dy></dy> Past service – day- Required 2 numeric (e.g., 04, 31) <mo></mo> Past service- month- Required 2 numeric (e.g., 03, 12) <yr></yr> Past service – year- Required 4 numeric (e.g., 2004)   </PAST_SRVC_DT>   <rpt_tcd></rpt_tcd> Report Type Code- Required 1 alpha- Original = O- Amendment = A Note: An amended return cannot contain an original slip.   ... </T215Summary> </T215>   </Return> Date modified: 2014-10-20 ...

Part 1 – Information for authorized agents who may receive contributions 3. ... When a replacement receipt is issued for a spoiled receipt, the original and all copies of the spoiled receipt must be marked “Cancelled – see receipt number______.” Any receipts written in error, and neither issued nor replaced, should be marked “Cancelled – not replaced.” ...

Excise and GST/HST News- No. 83 (Winter 2012) Table of Contents Notice to excise tax licensees in the Canadian fuel industry sector Legislative proposals for GST/HST Acceptable documentary evidence when making sales relieved of tax to Indians Buffalo Point and Songhees First Nations implement the First Nations Goods and Services Tax Ontario First Nations point-of-sale relief – reporting requirements for GST/HST registrants Tax relief for specially-equipped motor vehicles Automated messages to new GST/HST registrants and new employers Online services built for businesses New online account enquiries service Prescribed rates of interest What's new in publications Enquiries Notice to excise tax licensees in the Canadian fuel industry sector In December 2011, the Canada Revenue Agency (CRA) issued a notice the purpose of which was to ensure that excise tax licensees within the Canadian petroleum industry are fully aware of the provisions relating to fuel purchased on an excise tax exempt basis. ... Ontario First Nations point-of-sale relief – reporting requirements for GST/HST registrants Since September 1, 2010, GST/HST registrant suppliers in Ontario are allowed to credit eligible purchasers (Status Indians, Indian bands, and councils of an Indian band) at the time of sale with an amount equal to the 8% provincial part of the HST on qualifying off-reserve supplies of property or services. ... GST/HST forms GST111- Financial Institution GST/HST Annual Information Return GST189- General Application for Rebate of GST/HST GST489- Return for Self-Assessment of the Provincial Part of Harmonized Sales Tax (HST) GST495- Rebate Application for Provincial Part of Harmonized Sales Tax (HST) GST499-1- First Nations Tax (FNT) Schedule RC1A- Business Number (BN)- GST/HST Account Information RC1C- Business Number (BN)- Import/Export Account Information RC4530- Election or Revocation of an Election to use a Production Proxy to Report the Recapture of Input Tax Credits RC7000-BC- British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate RC7000-ON- Ontario Retail Sales Tax (RST) Transitional New Housing Rebate RC7003-BC- British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate for Certain Non-Registrants RC7003-ON- Ontario Retail Sales Tax (RST) Transitional New Housing Rebate for Certain Non-Registrants GST/HST notices NOTICE268- Songhees First Nation Implements the First Nations Goods and Services Tax GST/HST guides RC2- The Business Number and Your Canada Revenue Agency Program Accounts RC4028- GST/HST New Housing Rebate- Includes Forms GST190, GST191, GST191-WS, GST515 and RC7190-WS RC4072- First Nations Tax (FNT) RC4091- GST/HST Rebate for Partners- Includes Form GST370 GST/HST info sheets GI-124- Municipal Designation of Organizations Providing Rent Geared to Income Housing GST/HST technical information bulletins B-002- Coupons and Bottle Deposits (note added) GST/HST memoranda 8-6- Input Tax Credits for Holding Corporations and Corporate Takeovers 9-1- Taxable Benefits (Other than Automobile Benefits) 9-2- Automobile Benefits Excise duty notices – Excise Act EDBN17- K50B Filing and Payment Schedules for Brewers (2012-2013) Excise taxes and special levies notices ETSL64- List of Vehicles and Associated Tax Rates for 2012 (related document) ETSL76- Notice to Excise Tax Licensees in the Canadian Fuel Industry Sector Softwood lumber products export charge notices SWLN42- Surge Charge – Alberta Region (November 2011) All GST/HST, Excise Duty, and Excise Taxes and Special Levies publications can be found on the CRA Web site at www.cra.gc.ca/gsthsttech, at www.cra.gc.ca/etsl, and at www.cra.gc.ca/exciseduty. ...

Other information codes for the T4 slip Expand allCollapse all Code 30 – Board and lodging If you provided an employee with free or subsidized housing, or board and lodging, enter code 30 and the corresponding taxable amount. ... Code 71 – Indian (exempt income) – Employment If you are an employer paying tax-exempt salary or wages to an Indian, go to Indians – Tax-exempt employment income. ... The taxable benefit portion must also be included in Box 14 – Employment income. ...

Revenue – earned or received donations gifts from other registered charities government grants interest and investment income income from the sale of property or goods and services rental income fees income from fundraising Note Pledges are considered revenue only in the fiscal period in which the gift is actually received. Expenditures – incurred or paid advertising and promotion travel and vehicle interest and bank charges office supplies and expenses salaries, wages, benefits, honoraria occupancy costs (for example, rent, mortgage, utilities, maintenance) Keep track of your expenditures during the fiscal period so that you can justify the amounts on your return. ...