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Canada Revenue Agency

Agence du revenu du Canada

T3 (08) T3 Year

STATEMENT OF TRUST INCOME ALLOCATIONS AND DESIGNATIONS

NOTE: In this form, the text inserted between square brackets represents the regular print information. 49 Actual amount of eligible dividends 50 Taxable amount of eligible dividends

51

Dividend tax credit for eligible dividends

21

Capital gains

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30

Capital gains eligible for deduction

23

Actual amount of dividends other than eligible dividends

32

Taxable amount of dividends other than eligible dividends

39

Dividend tax credit for dividends other than eligible dividends

26

Other income

Trust year end

Year

Month

Other information (see page 5 [the back] ) Box Amount Box Amount

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Footnotes

Recipient's name (last name first) and address

First name

Address

City

Province/Territory

Postal code

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Trust's name and address

Address

City

Province/Territory

Postal code

12

Recipient identification number Report code

14 T

Account number

16

18

Beneficiary code

For information, see page 5 [the back].

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HOW TO COMPLETE THIS FORM You can use this form whether you file by paper or electronic media. For more information on how to complete this slip, see the publication T4013, "T3 Trust Guide". When filing by paper: You have to produce one copy for the Canada Revenue Agency (CRA), two copies for the beneficiary, and one copy (optional) for your records. Use a separate sheet for the two copies you are giving to the recipient and the copy you are keeping in your records. Print the CRA copy and send it to us with the T3 return and T3 Summary. Use one sheet to print the slips for three beneficiaries. When filing by electronic media: Follow the instructions and technical specifications on our Web site at www.cra.gc.ca/electronicmedia to produce the electronic media copy to send us. Produce two paper copies for the beneficiary and one copy (optional) for your records.

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Keep a copy of this slip for your records and attach the other copy to your return.
The lines referred to on this slip are in the T1 income tax package. For more information on how to report your income, see your tax guide. 23 32 39 49 50 51 Dividends from Canadian corporations ­ The amounts you have to report as income are the amounts shown in box 32 and box 50. Include the total of these amounts on line 120 of your return. Also, include the amount shown in box 32 on line 180 of your return. The federal dividend tax credit to which you are entitled is the total of box 39 and box 51. Include this amount on line 425 of Schedule 1.

21

Capital gains ­ Subtract any amount in box 30 from the amount in box 21. Include the difference on line 176 of Schedule 3. All or part of the amount in box 21 may be foreign non-business income, which will be footnoted. Include any footnoted amount for foreign non-business income on line 433 of Form "T2209, Federal Foreign Tax Credits".

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30

Capital gains eligible for deduction ­ Include the footnoted amounts for qualified small business corporation shares, qualified farm or fishing property on the relevant lines of Schedule 3. Other income ­ Subtract any amount in box 31 from the amount in box 26. Include the difference on line 130 of your return. Include any footnoted amount for eligible capital property on line 173 of Schedule 3. Recipient identification number ­ You have to give your social insurance number or Business Number to the preparer of this slip. If this box is blank, please provide your number to the preparer as soon as possible.

26

12

Box 22 ­ Lump-sum pension income ­ Include this amount on line 130 of your return. This amount may be transferred to an RRSP or RPP. For more information, see Guide T4040, "RRSPs and Other Registered Plans for Retirement". Box 24 ­ Foreign business income ­ Include this amount on line 135 of your return and on Form T2209, "Federal Foreign Tax Credits". continue on next page
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Box 25 ­ Foreign non-business income ­ Include this amount on line 121 of your return and on line 433 of Form T2209. Box 31 ­ Qualifying pension income ­ Include this amount on line 115 of your return and in the calculation for line 314 of Schedule 1. Box 33 ­ Foreign business income tax paid ­ Include this amount on line 4 of Form T2209, "Federal Foreign Tax Credits". Box 34 ­ Foreign non-business income tax paid ­ Include this amount on line 1 of Form T2209, "Federal Foreign Tax Credits". Box 35 ­ Eligible death benefits ­ This amount is included in box 26. You may be able to exclude up to $10,000 from income. See line 130 in your tax guide for details. Box 37 ­ Insurance segregated fund net capital losses ­ Include this loss on line 176 of Schedule 3. Box 38 ­ Part XII.2 tax credit ­ Include this amount on line 456 of your return. Boxes 40 and 41 ­ Investment tax credit ­ Include these amounts on Form T2038(IND), "Investment Tax Credit (Individuals)". The investment code should be identified as a footnote on this slip.
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Box 42 ­ Amount resulting in cost base adjustment ­ This amount represents a distribution or return of capital from the trust. Follow the instructions in the footnote area and adjust the cost base of the property at the end of the tax year. For more information, see Information Sheet RC4169, "Tax Treatment of Mutual Funds for Individuals". Box 45 ­ Other credits ­ Include the footnoted amount on Form T1129 for Newfoundland and Labrador or Form T1232 for Yukon, whichever applies. Box 46 ­ Pension income qualifying for an eligible annuity for a minor ­ This amount is already included in box 26. For more information, see Guide T4040, "RRSPs and Other Registered Plans for Retirement". Box 47 ­ Retiring allowance qualifying for transfer to an RPP or RRSP ­ This amount is already included in box 26. For more information, see Guide T4040, "RRSPs and Other Registered Plans for Retirement". Box 48 ­ Eligible amount of charitable donations ­ Depending on the type of donation, include this amount on line 337, 339, 340, or 342 of Schedule 9, whichever applies.
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