Search - consideration

<TrustAssetTransfer> <TransfereeName></TransfereeName> Name of new trust, pension corporation, or insurance company- 60 alphanumeric- First 60 letters of the new trust name <TransferDate> Optional- if present must include all required child tags <Year></Year> Transfer Date –Year Required- 4 numeric- Year the funds were transferred to another trust <Month></Month> Transfer Date –Month Required- 2 numeric- Month the funds were transferred to another trust <Day></Day> Transfer date- Day Required- 2 numeric- Day the funds were transferred to another trust </TransferDate> </TrustAssetTransfer> <RegisteredPlanName></RegisteredPlanName> Name of Plan- Required 60 alphanumeric- First 60 letters of the name of plan <PlanRegistrationNumber></PlanRegistrationNumber> Plan Registration Number- Required 7 numeric- The first 7 digits of the plan registration number assigned by the CRA <TrustRevocationDate> Optional- if present must include all required child tags <Year></Year> Trust revocation date –Year Required- 4 numeric <Month></Month> Trust revocation date –Month Required- 2 numeric <Day></Day> Trust revocation date – Day Required- 2 numeric </TrustRevocationDate> </TrustInformation> <Schedule1> <TrustNonQualifiedAcquisition> <Investment> <Description></Description> Description of investment- 60 alphanumeric- First 60 letters of the description <AcquisitionDate> Optional- if present must include all required child tags <Year></Year> Trust acquisition date –Year Required- 4 numeric <Month></Month> Trust acquisition date –Month Required- 2 numeric <Day></Day> Trust acquisition date – Day Required- 2 numeric </AcquisitionDate> <AcquisitionFairMarketValueAmount></AcquisitionFairMarketValueAmount> Fair market value at date of acquisition- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount </Investment> <TotalInvestmentTaxPayableAmount></TotalInvestmentTaxPayableAmount> Total investment tax payable on non-qualified acquisitions- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount </TrustNonQualifiedAcquisition> <SecurityLoanTrust> <Property> <Description></Description> Description of property- 60 alphanumeric- First 60 letters of the description <SecurityLoanFirstDate> Optional- if present must include all required child tags <Year></Year> Trust acquisition date –Year Required- 4 numeric <Month></Month> Trust acquisition date –Month Required- 2 numeric <Day></Day> Trust acquisition date – Day Required- 2 numeric </SecurityLoanFirstDate> <SecurityLoanFirstDateMarketValueAmount></SecurityLoanFirstDateMarketValueAmount> Fair market value at date first used- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount </Property> <TotalPropertyTaxPayableAmount></TotalPropertyTaxPayableAmount> Tax on property used as security for a loan- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount </SecurityLoanTrust> <TrustPropertyInadequateConsiderationDispostionAcquisition> <DispositionBelowFairMarketValue> <Property> <Description></Description> Description of property- 60 alphanumeric- First 60 letters of description <DispositionDate> Optional- if present must include all required child tags <Year></Year> Disposition date –Year Required- 4 numeric <Month></Month> Disposition date –Month Required- 2 numeric <Day></Day> Disposition date – Day Required- 2 numeric </DispositionDate> <DispositionDateFairMarketValue></DispositionDateFairMarketValue> Fair market value at date of disposition- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <DispositionProceedAmount></DispositionProceedAmount> Proceeds of disposition- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <DispositionTaxableAmount></DispositionTaxableAmount> Taxable amount of disposition- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount </Property> <TotalPropertyDispositionTaxableAmount></TotalPropertyDispositionTaxableAmount> Total property disposition taxable amount- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount </DispositionBelowFairMarketValue> <AcquisitionAboveFairMarketValue> <Property> <Description></Description> Description of property- 60 alphanumeric- First 60 letters of description <AcquisitionDate> Optional- if present must include all required child tags <Year></Year> Acquisition date –Year Required- 4 numeric <Month></Month> Acquisition date –Month Required- 2 numeric <Day></Day> Acquisition date – Day Required- 2 numeric </AcquisitionDate> <AcquisitionAmount></AcquisitionAmount> Proceeds of acquisition- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <AcquisitionDateFairMarketValue></AcquisitionDateFairMarketValue> Fair market value at date of Acquisition- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <AcquisisitonTaxableAmount></AcquisitionTaxableAmount> Taxable amount of acquisition- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount </Property> <TotalPropertyAcquisitionTaxableAmount></TotalPropertyAcquisitionTaxableAmount> Total property disposition taxable amount- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount </AcquisitionAboveFairMarketValue> <TotalTaxableAmount></TotalTaxableAmount> Total Schedule 1 Area C taxable amount where inadequate consideration given on purchase or sale 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <TotalTaxPayableAmount></TotalTaxPayableAmount> Total Schedule 1 Area C tax payable where inadequate consideration given on purchase or sale- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount </TrustPropertyInadequateConsiderationDispostionAcquisition> </Schedule1> <Schedule2> <BeneficiaryExcessContributionYearText></BeneficiaryExcessContributionYearText> Years that excess contributions were made-60 alphanumeric-First 60 letters/numbers <BeneficiaryName></BeneficiaryName> Name of beneficiary-60 Alphanumeric- First 60 letters of beneficiary's name <BeneficiarySocialInsuranceNumber></BeneficiarySocialInsuranceNumber> Social Insurance Number- 9 numeric-The beneficiary's SIN-When the beneficiary has failed to provide a SIN, enter zeroes in the entire field < BeneficiaryExcess> <MonthlySummary> <MonthNumber></MonthNumber> Month- 2 numeric <PreviousMonthContributionBalanceAmount></PreviousMonthContributionBalanceAmount> Contribution Amount for the previous month- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <CurrentMonthContributionAmount></CurrentMonthContributionAmount> Contribution Amount for the current month- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <YearToDateContributionAmount></YearToDateContributionAmount> Contribution amount- year to date- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <CurrentMonthContributionReturnedAmount></CurrentMonthContributionReturnedAmount> Contributions returned to the beneficiary during the current month- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <CurrentMonthContributionBalanceAmount></CurrentMonthContributionBalanceAmount> Year to date contribution amount minus contributions returned to the beneficiary during the month- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <CurrentMonthGiftAmount></CurrentMonthGiftAmount> Aggregate of gifts made to the trust after May 25, 1976 and before the end of the month- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount </MonthlySummary> <TotalBeneficiaryContributionTaxableAmount></TotalBeneficiaryContributionTaxableAmount> Total beneficiary contribution taxable amount- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount < TotalBeneficiaryGiftTaxableAmount></TotalBeneficiaryGiftTaxableAmount> Total beneficiary gift taxable amount- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount </ BeneficiaryExcess> <TotalTrustExcessTaxableAmount></TotalTrustExcessTaxableAmount> Total trust excess taxable amount- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <TotalTrustExcessTaxPayableAmount></TotalTrustExcessTaxPayableAmount> Total tax payable on excess amount- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount-Amount from multiplying line 5 by line 6 </Schedule2> <Schedule4> <MonthlyNonQualifiedProperty> <MonthNumber></MonthNumber> Month- 2 numeric <AcquisistionFairMarketValueAmount></AcquisistionFairMarketValueAmount> Fair market value at the time of acquisition of all property that is not a qualified investment at end of month- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <AcquisitionFairMarketValueTaxableAmount></AcquisitionFairMarketValueTaxableAmount> Fair market value at the time of acquisition of column (b) property that is taxable under paragraph 198(1)c- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <TaxableAmount></TaxableAmount> Acquisistion fair market value amount minus acquisition fair market value taxable amount- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount </MonthlyNonQualifiedProperty> <TotalNonQualifiedPropertyTaxableAmount></TotalNonQualifiedPropertyTaxableAmount> Total non-qualified property taxable amounts- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount-Total of all amounts in column (d) <TotalNonQualifiedPropertyTaxPayableAmount></TotalNonQualifiedPropertyTaxPayableAmount> Part XI.1 tax on non-qualified property- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount- Amount from multiplying line 1 by line 2 </Schedule4> <Schedule5 > <NonQualifiedTrustInvestmentDisposition> <Investment> <Description></Description> Description of Investment- 60 alphanumeric- First 60 letters of description <AcquisitionDate> Optional- if present must include all required child tags <Year></Year> Acquisition date –Year Required- 4 numeric <Month></Month> Acquisition date –Month Required- 2 numeric <Day></Day> Acquisition date – Day Required- 2 numeric </AcquisitionDate> <AcquisitionTaxAmount></AcquisitionTaxAmount> Tax imposed on acquisition- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <DispositionDate> Optional- if present must include all required child tags <Year></Year> Disposition date –Year Required- 4 numeric <Month></Month> Disposition date –Month Required- 2 numeric <Day></Day> Disposition date – Day Required- 2 numeric </DispositionDate> <ProceedAmount></ProceedAmount> Proceeds of disposition- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <TaxRefundAmount></TaxRefundAmount> Tax Refund Amount- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount </Investment> <TotalTaxRefundAmount></TotalTaxRefundAmount> Total Refund of tax on the disposition of non-qualified investments- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount </NonQualifiedTrustInvestmentDisposition> <SecurityLoanTrustPropertyRecovery> <Property> <Description></Description> Description of Property- 60 alphanumeric- First 60 letters of description <SecurityLoanFirstDate> Optional- if present must include all required child tags <Year></Year> Security loan first date –Year Required- 4 numeric <Month></Month> Security loan first date –Month Required- 2 numeric <Day></Day> Security loan first date – Day Required- 2 numeric </SecurityLoanFirstDate> <UsageTaxAmount></UsageTaxAmount> Tax imposed on use- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <SecurityLoanExpiryDate> Optional- if present must include all required child tags <Year></Year> Security loan expiry date –Year Required- 4 numeric <Month></Month> Security loan expiry date –Month Required- 2 numeric <Day></Day> Security loan expiry date – Day Required- 2 numeric </SecurityLoanExpiryDate> <UsageNetLossAmount></UsageNetLossAmount> Net loss sustained through use- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <TaxRefundAmount></TaxRefundAmount> Tax Refund Amount- tax imposed on use minus net loss sustained through use- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount </Property> <TotalTaxRefundAmount></TotalTaxRefundAmount> Total Refund of tax on recovery of property given as security for a loan- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount </SecurityLoanTrustPropertyRecovery> <InitialNonQualifiedTrustInvestmentDisposition> <PreviousTaxAmount></PreviousTaxAmount> Total taxes under subsection 199(1) paid in previous years on initial non-qualified investments- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <BaseAmount></BaseAmount> Initial base of non-qualified investments- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <ProceedAmount></ProceedAmount> Proceeds of disposition in all years- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <NetBaseAmount></NetBaseAmount> Initial base of non-qualified investments minus proceeds of disposition in all years- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <PreviousTaxRefundAmount></PreviousTaxRefundAmount> Previous refunds of tax on initial non-qualified investments- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <NonRefundableTaxAmount></NonRefundableTaxAmount> Non refundable tax amount – net base amount plus previous refunds of tax on initial non-qualified investments- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <TotalTaxRefundAmount></TotalTaxRefundAmount> Total Refund of tax on the disposition of initial non-qualified investments- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount </InitialNonQualifiedTrustInvestmentDisposition> </Schedule5> <TrustReturnTaxSummary> <TotalAcquireCorporationShareTaxPayableAmount></TotalAcquireCorporationShareTaxPayableAmount> Total acquired corporation share tax payable amount- line 5 of summary of tax or refund (line 241 of schedule 3)- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <TotalTrustTaxPayableAmount></TotalTrustTaxPayableAmount> Total tax payable amount (Line 190)- line 7 of summary of tax or refund- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <TrustAccountPaidAmount></TrustAccountPaidAmount> Payments on Account (line 010)- line 8 of summary of tax or refund- 15 numeric characters, dollars and cents <TotalDeferredProfitSharingPlanTaxUnpaidAmount></TotalDeferredProfitSharingPlanTaxUnpaidAmount> Unpaid balance of tax- Line 9 of summary of tax or refund (line7 minus line 8)- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <TotalDeferredProfitSharingPlanTaxRefundAmount></TotalDeferredProfitSharingPlanTaxRefundAmount> Total deferred profit sharing plan tax refund amount- Line 13 of summary of tax or refund- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <TrustAccountBalanceAmount></TrustAccountBalanceAmount> Balance owing (Line 090)- line 14 of summary of tax or refund- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount </TrustRetuurnTaxSummary> </T3D> </Return> Date modified: 2016-01-04 ...

<TrustAssetTransfer> <TransfereeName></TransfereeName> Name of new trust, pension corporation, or insurance company- 60 alphanumeric- First 60 letters of the new trust name <TransferDate> Optional- if present must include all required child tags <Year></Year> Transfer Date –Year Required- 4 numeric- Year the funds were transferred to another trust <Month></Month> Transfer Date –Month Required- 2 numeric- Month the funds were transferred to another trust <Day></Day> Transfer date- Day Required- 2 numeric- Day the funds were transferred to another trust </TransferDate> </TrustAssetTransfer> <RegisteredPlanName></RegisteredPlanName> Name of Plan- Required 60 alphanumeric- First 60 letters of the name of plan <PlanRegistrationNumber></PlanRegistrationNumber> Plan Registration Number- Required 7 numeric- The first 7 digits of the plan registration number assigned by the CRA <TrustRevocationDate> Optional- if present must include all required child tags <Year></Year> Trust revocation date –Year Required- 4 numeric <Month></Month> Trust revocation date –Month Required- 2 numeric <Day></Day> Trust revocation date – Day Required- 2 numeric </TrustRevocationDate> </TrustInformation> <Schedule1> <TrustNonQualifiedAcquisition> <Investment> <Description></Description> Description of investment- 60 alphanumeric- First 60 letters of the description <AcquisitionDate> Optional- if present must include all required child tags <Year></Year> Trust acquisition date –Year Required- 4 numeric <Month></Month> Trust acquisition date –Month Required- 2 numeric <Day></Day> Trust acquisition date – Day Required- 2 numeric </AcquisitionDate> <AcquisitionFairMarketValueAmount></AcquisitionFairMarketValueAmount> Fair market value at date of acquisition- 15 numeric characters, dollars and cents- Positive amounts only </Investment> <TotalInvestmentTaxPayableAmount></TotalInvestmentTaxPayableAmount> Total investment tax payable on non-qualified acquisitions (Schedule 1 Area A line 1, Field 100)- Sum of all Investment AcquisitionFairMarketValueAmount- 15 numeric characters, dollars and cents </TrustNonQualifiedAcquisition> <SecurityLoanTrust> <Property> <Description></Description> Description of property- 60 alphanumeric- First 60 letters of the description <SecurityLoanFirstDate> Optional- if present must include all required child tags <Year></Year> Trust acquisition date –Year Required- 4 numeric <Month></Month> Trust acquisition date –Month Required- 2 numeric <Day></Day> Trust acquisition date – Day Required- 2 numeric </SecurityLoanFirstDate> <SecurityLoanFirstDateMarketValueAmount></SecurityLoanFirstDateMarketValueAmount> Fair market value at date first used- 15 numeric characters, dollars and cents- Positive amounts only </Property> <TotalPropertyTaxPayableAmount></TotalPropertyTaxPayableAmount> Tax on property used as security for a loan- 15 numeric characters, dollars and cents- Positive amounts only </SecurityLoanTrust> <TrustPropertyInadequateConsiderationDispostionAcquisition> <DispositionBelowFairMarketValue> <Property> <Description></Description> Description of property (Schedule 1 Area C Section 1 Column A)- 60 alphanumeric- First 60 letters of description <DispositionDate> Schedule 1 Area C Section 1 Column B) Optional- if present must include all required child tags <Year></Year> Disposition date –Year Required- 4 numeric <Month></Month> Disposition date –Month Required- 2 numeric <Day></Day> Disposition date – Day Required- 2 numeric </DispositionDate> <DispositionDateFairMarketValue></DispositionDateFairMarketValue> Fair market value at date of disposition (Schedule 1 Area C Section 1 Column C)- 15 numeric characters, dollars and cents- Positive amounts only <DispositionProceedAmount></DispositionProceedAmount> Proceeds of disposition (Schedule 1 Area C Section 1 Column D)- 15 numeric characters, dollars and cents- Positive amounts only <DispositionTaxableAmount></DispositionTaxableAmount> Taxable amount of disposition (Schedule 1 Area C Section 1 Column E)- 15 numeric characters, dollars and cents- Positive amounts only </Property> <TotalPropertyDispositionTaxableAmount></TotalPropertyDispositionTaxableAmount> Total property disposition taxable amount (Schedule 1 Area C Section 1 Line 3)- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount </DispositionBelowFairMarketValue> <AcquisitionAboveFairMarketValue> <Property> <Description></Description> Description of property (Schedule 1 Area C Section 2 Column A)- 60 alphanumeric- First 60 letters of description <AcquisitionDate> (Schedule 1 Area C Section 2 Column B) Optional- if present must include all required child tags <Year></Year> Acquisition date –Year Required- 4 numeric <Month></Month> Acquisition date –Month Required- 2 numeric <Day></Day> Acquisition date – Day Required- 2 numeric </AcquisitionDate> <AcquisitionAmount></AcquisitionAmount> Proceeds of acquisition (Schedule 1 Area C Section 2 Column C)- 15 numeric characters, dollars and cents- Positive amounts only <AcquisitionDateFairMarketValue></AcquisitionDateFairMarketValue> Fair market value at date of Acquisition (Schedule 1 Area C Section 2 Column D)- 15 numeric characters, dollars and cents <AcquisitonTaxableAmount></AcquisitionTaxableAmount> Taxable amount of acquisition (Schedule 1 Area C Section 2 Column E)- 15 numeric characters, dollars and cents- Positive amounts only </Property> <TotalPropertyAcquisitionTaxableAmount></TotalPropertyAcquisitionTaxableAmount> Total property disposition taxable amount (Schedule 1 Area C Section 2 Line 4)- Sum of all AcquisitionTaxableAmount- Sum of all AcquisitionTaxableAmount- 15 numeric characters, dollars and cents- Positive amounts only </AcquisitionAboveFairMarketValue> <TotalTaxableAmount></TotalTaxableAmount> Total Schedule 1 Area C taxable amount where inadequate consideration given on purchase or sale (Field 210) 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <TotalTaxPayableAmount></TotalTaxPayableAmount> Total Schedule 1 Area C tax payable where inadequate consideration given on purchase or sale (Schedule 1 Area C Section 2 Line 7, Field 110)- TotalTaxableAmount * 1/2- 15 numeric characters, dollars and cents- Positive amounts only </TrustPropertyInadequateConsiderationDispostionAcquisition> </Schedule1> <Schedule2> <BeneficiaryExcessContributionYearText></BeneficiaryExcessContributionYearText> Years that excess contributions were made-60 alphanumeric-First 60 letters/numbers <BeneficiaryName></BeneficiaryName> Name of beneficiary (Schedule 2 Area A)-60 Alphanumeric- First 60 letters of beneficiary's name <BeneficiarySocialInsuranceNumber></BeneficiarySocialInsuranceNumber> Social Insurance Number (Schedule 2 Area A)- 9 numeric-The beneficiary's SIN-When the beneficiary has failed to provide a SIN, enter zeroes in the entire field < BeneficiaryExcess> <MonthlySummary> <MonthNumber></MonthNumber> Month (Schedule 2 Area A Column A)- 2 numeric <PreviousMonthContributionBalanceAmount></PreviousMonthContributionBalanceAmount> Contribution Amount for the previous month (Schedule 2 Area A Column B)- 15 numeric characters, dollars and cents- Positive amounts only <CurrentMonthContributionAmount></CurrentMonthContributionAmount> Contribution Amount for the current month (Schedule 2 Area A Column C)- 15 numeric characters, dollars and cents- Positive amounts only <YearToDateContributionAmount></YearToDateContributionAmount> Contribution amount- year to date (Schedule 2 Area A Column D)- Sum of PreviousMonthContributionBalanceAmount and YearToDatecontributionAmount- 15 numeric characters, dollars and cents- Positive amounts only <CurrentMonthContributionReturnedAmount></CurrentMonthContributionReturnedAmount> Contributions returned to the beneficiary during the current month (Schedule 2 Area A Column E)- 15 numeric characters, dollars and cents- Positive amounts only <CurrentMonthContributionBalanceAmount></CurrentMonthContributionBalanceAmount> Year to date contribution amount minus current month contribution returned amount (Schedule 2 Area A Column F)- 15 numeric characters, dollars and cents- Positive amounts only <CurrentMonthGiftAmount></CurrentMonthGiftAmount> Aggregate of gifts made to the trust after May 25, 1976 and before the end of the month (Schedule 2 Area B Column G)- 15 numeric characters, dollars and cents- Positive amounts only </MonthlySummary> <TotalBeneficiaryContributionTaxableAmount></TotalBeneficiaryContributionTaxableAmount> Total beneficiary contribution taxable amount (Schedule 2 Area C line 3)- Sum of allCurrentMonthContributionBalanceAmount- 15 numeric characters, dollars and cents- Positive amounts only <TotalBeneficiaryGiftTaxableAmount></TotalBeneficiaryGiftTaxableAmount> Total beneficiary gift taxable amount (Schedule 2 Area C line 4)- Sum of allCurrentMonthGiftAmount- 15 numeric characters, dollars and cents- Positive amounts only </ BeneficiaryExcess> <TotalTrustExcessTaxableAmount></TotalTrustExcessTaxableAmount> Total trust excess taxable amount (Schedule 2 Area C line 5, field 215)- TotalBeneficiaryContributionTaxableAmount plus TotalBeneficiaryGiftTaxableAmount- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <TotalTrustExcessTaxPayableAmount></TotalTrustExcessTaxPayableAmount> Total tax payable on excess amount (Schedule 2 Area C line 7, field 115)- TotalTrustExcessTaxableAmount multiplied by 1%- 15 numeric characters, dollars and cents- Positive amounts only </Schedule2> <Schedule4> <MonthlyNonQualifiedProperty> <MonthNumber></MonthNumber> Month (Schedule 4 Column A)- 2 numeric <AcquisistionFairMarketValueAmount></AcquisistionFairMarketValueAmount> Fair market value at the time of acquisition of all property that is not a qualified investment at end of month- 15 numeric characters, dollars and cents- Positive amounts only <AcquisitionFairMarketValueTaxableAmount></AcquisitionFairMarketValueTaxableAmount> Fair market value at the time of acquisition of column (b) property that is taxable under paragraph 198(1)c- 15 numeric characters, dollars and cents- Positive amounts only <TaxableAmount></TaxableAmount> Acquisistion fair market value amount minus acquisition fair market value taxable amount (Schedule 4 Column D)- 15 numeric characters, dollars and cents- Positive amounts only </MonthlyNonQualifiedProperty> <TotalNonQualifiedPropertyTaxableAmount></TotalNonQualifiedPropertyTaxableAmount> Total non-qualified property taxable amounts (Field 245)- Sum of all TaxableAmount- 15 numeric characters, dollars and cents- Positive amounts only <TotalNonQualifiedPropertyTaxPayableAmount></TotalNonQualifiedPropertyTaxPayableAmount> Part XI.1 tax on non-qualified property (Schedule 4 line 3, field 150)- TotalNonQualifiedPropertyTaxableAmount multiplied by 1%- 15 numeric characters, dollars and cents- Positive amounts only </Schedule4> <Schedule5 > <NonQualifiedTrustInvestmentDisposition> <Investment> <Description></Description> Description of Investment (Schedule 5 Area A Column A)- 60 alphanumeric- First 60 letters of description <AcquisitionDate> (Schedule 5 Area A Column B) Optional- if present must include all required child tags <Year></Year> Acquisition date –Year Required- 4 numeric <Month></Month> Acquisition date –Month Required- 2 numeric <Day></Day> Acquisition date – Day Required- 2 numeric </AcquisitionDate> <AcquisitionTaxAmount></AcquisitionTaxAmount> Tax imposed on acquisition (Schedule 5 Area A Column C)- 15 numeric characters, dollars and cents- Positive amounts only <DispositionDate> (Schedule 5 Area A Column D) Optional- if present must include all required child tags <Year></Year> Disposition date –Year Required- 4 numeric <Month></Month> Disposition date –Month Required- 2 numeric <Day></Day> Disposition date – Day Required- 2 numeric </DispositionDate> <ProceedAmount></ProceedAmount> Proceeds of disposition (Schedule 5 Area A Column E)- 15 numeric characters, dollars and cents <TaxRefundAmount></TaxRefundAmount> Tax Refund Amount (Schedule 5 Area A Column F)- 15 numeric characters, dollars and cents- Positive amounts only </Investment> <TotalTaxRefundAmount></TotalTaxRefundAmount> Total Refund of tax on the disposition of non-qualified investments (Schedule 5 Area A line 1, field 060)- Sum of all NonQualifiedTrustInvestmentDisposition TaxRefundAmount- 15 numeric characters, dollars and cents- Positive amounts only </NonQualifiedTrustInvestmentDisposition> <SecurityLoanTrustPropertyRecovery> <Property> <Description></Description> Description of Property (Schedule 5, Area B, Column A)- 60 alphanumeric- First 60 letters of description <SecurityLoanFirstDate> (Schedule 5, Area B, Column B) Optional- if present must include all required child tags <Year></Year> Security loan first date –Year Required- 4 numeric <Month></Month> Security loan first date –Month Required- 2 numeric <Day></Day> Security loan first date – Day Required- 2 numeric </SecurityLoanFirstDate> <UsageTaxAmount></UsageTaxAmount> Tax imposed on use (Schedule 5, Area B, Column C)- 15 numeric characters, dollars and cents- Positive amounts only <SecurityLoanExpiryDate> Optional- if present must include all required child tags (Schedule 5, Area B, Column D) <Year></Year> Security loan expiry date –Year Required- 4 numeric <Month></Month> Security loan expiry date –Month Required- 2 numeric <Day></Day> Security loan expiry date – Day Required- 2 numeric </SecurityLoanExpiryDate> <UsageNetLossAmount></UsageNetLossAmount> Net loss sustained through use (Schedule 5, Area B, Column E)- 15 numeric characters, dollars and cents- Positive amounts only <TaxRefundAmount></TaxRefundAmount> Tax Refund Amount- tax imposed on use minus net loss sustained through use (Schedule 5, Area B, Column F)- UsageTaxAmount minus UsageNetLossAmount- 15 numeric characters, dollars and cents- Positive amounts only </Property> <TotalTaxRefundAmount></TotalTaxRefundAmount> Total Refund of tax on recovery of property given as security for a loan (Schedule 5 Area B line 2, field 070)- Sum of all SecurityLoanTrustPropertyRecovery TaxRefundAmount- 15 numeric characters, dollars and cents- Positive amounts only </SecurityLoanTrustPropertyRecovery> <InitialNonQualifiedTrustInvestmentDisposition> <PreviousTaxAmount></PreviousTaxAmount> Total taxes under subsection 199(1) paid in previous years on initial non-qualified investments (Schedule 5 Area C line 3)- 15 numeric characters, dollars and cents- Positive amounts only <BaseAmount></BaseAmount> Initial base of non-qualified investments (Schedule 5 Area C line 4)- 15 numeric characters, dollars and cents- Positive amounts only <ProceedAmount></ProceedAmount> Proceeds of disposition in all years (Schedule 5 Area C line 5)- 15 numeric characters, dollars and cents- Positive amounts only <NetBaseAmount></NetBaseAmount> Initial base of non-qualified investments minus proceeds of disposition in all years (Schedule 5 Area C line 6)- 15 numeric characters, dollars and cents- Positive amounts only <PreviousTaxRefundAmount></PreviousTaxRefundAmount> Previous refunds of tax on initial non-qualified investments (Schedule 5 Area C line 7)- 15 numeric characters, dollars and cents- Positive amounts only <NonRefundableTaxAmount></NonRefundableTaxAmount> Non refundable tax amount – net base amount plus previous refunds of tax on initial non-qualified investments (Schedule 5 Area C line 8)- PreviousTaxAmount minus NonRefundableTaxAmount- 15 numeric characters, dollars and cents- Positive amounts only <TotalTaxRefundAmount></TotalTaxRefundAmount> Total Refund of tax on the disposition of initial non-qualified investments- 15 numeric characters, dollars and cents- Positive amounts only </InitialNonQualifiedTrustInvestmentDisposition> </Schedule5> <TrustReturnTaxSummary> <TotalAcquireCorporationShareTaxPayableAmount></TotalAcquireCorporationShareTaxPayableAmount> Total acquired corporation share tax payable amount (Field 140)- line 5 of summary of tax or refund (Schedule 3 field 241)- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <TotalTrustTaxPayableAmount></TotalTrustTaxPayableAmount> Total tax payable amount (Field 190)- line 7 of summary of tax or refund- 15 numeric characters, dollars and cents <TrustAccountPaidAmount></TrustAccountPaidAmount> Payments on Account (Field 010)- line 8 of summary of tax or refund- 15 numeric characters, dollars and cents <TotalDeferredProfitSharingPlanTaxUnpaidAmount></TotalDeferredProfitSharingPlanTaxUnpaidAmount> Unpaid balance of tax- Line 9 of summary of tax or refund (line7 minus line 8)- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount <TotalDeferredProfitSharingPlanTaxRefundAmount></TotalDeferredProfitSharingPlanTaxRefundAmount> Total deferred profit sharing plan tax refund amount- Total of all TotalTaxRefundAmount tags (line 10 plus line 11 plus line 12)- Line 13 of summary of tax or refund- Positive amounts only <TrustAccountBalanceAmount></TrustAccountBalanceAmount> Balance owing (Field 090)- line 14 of summary of tax or refund (line 9 minus line 13)- 15 numeric characters, dollars and cents- If negative amounts are being reported, include the " – "indicator before the dollar amount </TrustRetuurnTaxSummary> </T3D> </Return> Date modified: 2017-01-17 ...

Where consideration is monetary the amount of the money will be used to calculate the tax. ... Where GST is included in the amount that is paid or payable in respect of a supply, the consideration fraction of 100/107 is used to calculate the value of the consideration for the supply. ... Where consideration is payable pursuant to an invoice and the invoice includes a clause which stipulates that an additional amount will be charged if payment is not received within a reasonable period specified on the invoice, then pursuant to section 161 of the Act, the consideration due is deemed to be the amount of the consideration for the supply shown on the invoice. ...

Where consideration is monetary the amount of the money will be used to calculate the tax. ... Subsection 218(2) of the Act states that the GST imposed on an imported taxable supply is payable by the recipient on the earlier of the day the consideration for the supply is paid and the day the consideration for the supply becomes due. 9. When determining when tax is payable under subsection 218(2), reference should be made to section 152 of the Act, which explains when consideration becomes due. ...

Where consideration is monetary, the amount of the money will be used to calculate the tax. ... Where GST is included in the amount that is paid or payable in respect of a supply, the consideration fraction of 100/107ths is used to calculate the value of the consideration for the supply. ... For the purposes of this memorandum, a rebate means a partial refund of the consideration paid for a supply. 8. ...

(Special considerations may apply with respect to the sale of a condominium unit.) 60. ... The consideration paid for the actual grant of the interest may be considered as being in respect of the sale of the interest but only to the extent such consideration is not paid for the actual use of the underlying property. 67. ... Thus, the value of consideration for the supply by Red to Blue is $100,000, and the value of consideration for the supply by Blue to Red is $100,000 (subject to subsection 153(3) as discussed in paragraph 73 below). 72. ...

The letter must specify the total consideration for all of the specified housing supplies and the total number of units. ... If the total consideration for specified housing supplies is not reported as required, section 284.01 of the ETA and section 11 of the Electronic Filing and Provision of Information (GST/HST) Regulations impose a penalty of up to 10% of the value of the consideration that is not reported as required. ... It is assumed that the total consideration for each additional specified housing supply is $400,000. ...

Since under section 165 (imposition of tax), GST/HST is calculated as a percentage of the consideration for the supply, if there is no supply or no consideration for the supply, there is no tax. ... Rather, it is consideration for a supply of a financial service provided by the landlord. ... Amounts paid or becoming due as consideration for the lease, e.g., the application of a lessee's deposit to the last month's rent, are subject to the usual rules applied to amounts paid as consideration for the lease and generally require the landlord to account for tax on the consideration. ...

The implication of this is that the agent is required to collect and remit GST equal to seven per cent of the consideration paid by the recipient. ... The consideration on which the tax is calculated is the greater of that payable for the supply to the customer in Canada and the consideration for the supply by the registrant to the non-resident. ... Financing costs and the original cost of purchasing the complex are not included in the value of the consideration. ...

In most cases where the builder pays or credits the rebate, the rebate becomes part of the consideration for the unit that the builder is selling to the purchaser. In such cases, the rebate calculation must take into account that the value of consideration includes the rebate amount. For information on how to calculate the GST rebate for a qualifying property that is not subject to the HST when the GST rebate forms part of the value of consideration of the unit, see Section 19.3.1.1, Rebate Forms Part Of The Value Of Consideration. ...