Free t3p-fill-09e.pdf - Canada

Restore

Help

EMPLOYEES' PENSION PLAN INCOME TAX RETURN
As a trustee of a trusteed pension plan or as a pension corporation that administers a pension plan, you have to complete this form every year. Complete all applicable schedules. Enter "Nil" in any area of a schedule that does not apply. Custodial trustees whose only function is to hold individual annuity contracts and who are not the trustees of a pension plan should not complete this form. When a trustee does not act as administrator of the pension plan, the trustee is still responsible for obtaining and reporting the required information on this form. Attach a statement of the pension plan's assets and liabilities as at the end of the tax year and a reconciliation of the year-end balance in the plan with that of the immediately preceding year. If the conditions outlined in the instructions to Schedule 2 are met, we will accept a completed Schedule 2 instead of these financial statements. Send the completed return, along with the required financial statements, to the Ottawa Technology Centre, 875 Heron Road, Ottawa ON K1A 1A2 no later than 90 days from the end of the tax year. Tax year refers to the calendar year for a trust and to the fiscal period for a pension corporation. If you do not file this return on time, we may impose penalties and charge interest on any amount owing. If the plan is not registered under the Income Tax Act throughout its period of operation or existence during the tax year, the income may be subject to tax. To report taxable income or claim a Part XII.2 tax credit, complete a T3 Trust Income Tax and Information Return. You can get a copy of the publication T4013, T3 Trust Guide and the T3 Trust Forms Package from our Web site at www.cra.gc.ca. Unless otherwise stated, the sections, subsections, and paragraphs we refer to in this return are from the Income Tax Act.
Name of plan Name of trustee or pension corporation filing this return Mailing address of trustee or pension corporation Account number (if one has been assigned)

T
Plan registration number

Telephone number

Address where trust or pension corporation keeps its books and records (if different from address above) Names of other trustees

Return for tax year Province or territory of residence of the plan

Give the date the trust:
came into existence (effective date of registration) Year Month Day ceased to exist Year Month Day

If the trust or pension corporation transferred the plan assets to a new trust, pension corporation, or insurance company, give the name of the new trust, pension corporation, or insurance company, and the date the funds were transferred.

Name of new trust, pension corporation, or insurance company

Year

Month

Day

Summary of tax and refund
Tax payable under subsection 207.1(5) on agreements to acquire shares (from Schedule 1 on page 2) . . . . 140
1

Minus: Payments on account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

010 Balance owing or refund (line 1 minus line 2) 090

2 q

0.00

3

Generally, we do not charge or refund $2 or less. Amount enclosed Payment: Attach a cheque or money order payable to the Receiver General. Do not mail cash.

095

4

Certification
I,
Print name of reporting trustee

, of
Address

certify that the information given in this return is, to the best of my knowledge, correct and complete.
Signature of trustee or trust company official Position or office (if trustee is a corporation)

Telephone number T3P E (09)

Date

(Ce formulaire est disponible en français)

Schedule 1 ­ Tax under subsection 207.1(5) on agreements to acquire shares
If the trust or pension corporation entered into an agreement (other than for the acquisition, or the writing by it, of an option listed on a designated stock exchange) to acquire shares of the capital stock of a corporation (other than from the corporation) at a price that differed from their fair market value when acquired, it may have to pay tax under subsection 207.1(5). If this is the case, complete Form T2000, Calculation of Tax on Agreements to Acquire Shares, and attach it to this return. Enter the amount determined on Form T2000 on line 241 below. Tax on agreements to acquire shares. Enter this amount on line 1 on page 1. 241

Schedule 2 ­ Receipts and disbursements (including capital gains and losses) of the pension plan in the tax year
Complete this schedule by listing all disbursements and losses, and all receipts and gains. We will accept a completed Schedule 2 instead of financial statements if all contributions, forfeitures, and income received by the trustees or pension corporation were: ¼ invested in life insurance, annuity, deposit administration, or segregated fund contracts (with an insurance company or the Annuities Branch, Employment Insurance Commission); and
¼

held by the trust or pension corporation.

Disbursements and losses Pension benefits paid Annuities purchased in settlement of pension benefits (subsection 147.4(1) or paragraph 254(a) of the Income Tax Act ) Administration costs and expenses incurred in earning income Capital losses Other disbursements (specify)
$

Receipts and gains Employees' current service contributions Employees' past service contributions Employers' current service contributions Employers' past service contributions Investment income (interest, dividends, etc.) Capital gains Other (specify)
$

Total disbursements and losses

$ 0.00

Total receipts and gains Minus: Total disbursements and losses Net increase (decrease) in the pension plan

$ 0.00

0.00
$ 0.00