Free untitled - Canada

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2009

T3
Name of trust

TRUST INCOME TAX AND INFORMATION RETURN
Legislative references on this return refer to the Income Tax Act and Income Tax Regulations. All references to "the guide" on this return refer to Publication T4013, T3 Trust Guide.

Step 1 ­ Identification and other required information
Residence of trust at the end of the tax year Indicate country (if other than Canada) If Canada, enter the province or territory Trust account number

T
Name of trustee, executor, liquidator, or administrator

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Do not use this area

Mailing address of trustee, executor, liquidator, or administrator

Telephone number

Postal code Mailing address, if different than trustee (or name and mailing address of the contact person, if different)

Telephone number

Postal code

Is the trust resident on designated Aboriginal settlement lands?

No

Yes

If yes, enter the name and settlement number. Year Month Day Year Month Day

If the trust had business income in the year, enter the province(s) or territory(ies) where that income was earned. If the trust became or ceased to be a resident of Canada in the year, enter the date. Type of Trust Testamentary
Spousal or common-law partner Other Date of death Month Year Day from Social insurance number of deceased Is this the first year of filing a T3 return? Date trust was created Year Month Day If no, for what year was the last return filed? If yes, attach a copy of the trust document or will, and a list of assets at death (unless filed with the deceased's final T1 return). Is this an amended return? Mutual fund Employee trust Communal organization Personal trust Employee benefit plan SIFT trust (specified investment flow-through trust) Insurance segregated fund: Fully or partially registered Non-registered Joint spousal or common-law partner trust Alter ego trust Other inter vivos (specify) Is this the final return of the trust? No Year If yes, enter the trust wind-up date. Month Yes Day Address on last return is same as above, or the following: Year Attached With T1 No Yes

Became resident

Ceased to be resident

Return for tax year
Year Month Day to Year Month Day

Inter vivos
Spousal or common-law partner Unit

Non-profit organization ­ Business Number: No Yes Same

Deemed resident
Is this a deemed resident trust?

Yes

If yes, please indicate any other country in which it is also considered resident.

Your language of correspondence:

English

French

Reporting foreign income and property
If the trust is resident in Canada, you have to report its income from all sources, both inside and outside Canada. If the trust dealt with a non-resident trust or corporation in the year, contact us at 1-800-959-8281 for more filing requirements. Did the trust hold foreign property at any time in the tax year with a total cost of more than CAN$100,000? No Yes

If yes, you may have to complete and attach Form T1135, Foreign Income Verification Statement. For filing requirements, see that form.

T3 RET E (09)

(Vous pouvez obtenir ce formulaire en français à www.arc.gc.ca/formulaires ou au 1-800-959-3376.)

Other required information
No 1. Is the trust one of a number of trusts created from contributions by the same individual? If yes, complete Schedule 6 and attach a list of the names, addresses, and account numbers of the other trusts. . . . . . . . . . . . . . . . . 2. For any trust (other than a unit trust), did the ownership of capital or income interests change since 1984? If yes, enter the year, and, if during this tax year, attach a statement showing the changes. . . . . . . . . . . . . . . . . . . 3. Were the terms of the trust amended or varied since June 18, 1971? If yes, enter the year, and, if during this tax year, attach copies of the documents effecting these changes. . . . . . . 4. Has the trust continuously resided in Canada since it was established (or since June 18, 1971, if it was established before that date)? 5. Did the trust receive any additional capital property by way of gift since June 18, 1971? (Do not include the original property settled on the trust.) If yes, enter the year, and, if during this tax year, attach a statement giving the details. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. Did the trust borrow money, or incur a debt, in a non-arm's length transaction since June 18, 1971? If yes, state the year, and, if during this tax year, attach a statement showing the amount of the loan, the lender's name, and the lender's relationship to the beneficiaries. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. Does the will, trust document, or court order require the payment to beneficiaries of trust income earned in the current year? If yes, complete Schedule 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. Did the trust receive, after December 17, 1999, any property as a transfer from a non-grandfathered, inter vivos trust, where the beneficial ownership of the property did not change as a result of the transfer? If yes, enter the year, and, if during this tax year, attach a statement giving details. . . . . . . . . . . . . . . . . . . . . . . . . . 9. Did the trust distribute assets other than cash to a beneficiary during the tax year? If yes, attach a statement giving a complete description of the property, the name and address of the beneficiary to whom the property was distributed, and the date the property was distributed. If the beneficiary is an individual, provide the beneficiary's social insurance number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Did the trust receive any additional property by way of a contribution of property (as defined in the "Definitions" of the guide) since June 22, 2000? If yes, enter the year, and, if during this tax year, attach a statement giving details. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. Does the trust qualify as a public trust or public investment trust that has to post information about the trust on the CDS Innovations Inc internet Web site under section 204.1 of the Income Tax Regulations? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. Did the trust use the International Financial Reporting Standards when it prepared its financial statements? . . . . . . . . . . . . . . . . . . . . . . Yes

2

Step 2 ­ Calculating total income ­ See lines 01 to 20 in the guide.
Taxable capital gains (line 21 of Schedule 1) Pension income Total of actual amount of dividends from taxable Canadian corporations (line 3 of Schedule 8) Actual amount of dividends other than eligible dividends from taxable Canadian corporations (line 1 of Schedule 8) Foreign investment income (line 6 of Schedule 8) Other investment income (line 12 of Schedule 8) Business income Farming income Fishing income Rental income NISA Fund 2 Gross Gross Gross Gross 96 97 98 99 Net Net Net Net 3A 04 05 06 07 08 09 10 01 02 03 ½

(includes NISA Fund 2 payments received while the beneficiary spouse or common-law partner is, or was, alive, or received by a communal organization.) Deemed dispositions income or losses (line 42 of Form T1055) Other income (specify and attach any information slips received.) 11

19 Add lines 01 to 19. This is the trust's total income. 20

3 Step 3 ­ Calculating net income ­ See lines 21 to 50 in the guide.
Trust's total income (line 20 of page 2) Carrying charges and interest expenses (line 17 of Schedule 8) Trustee fees (see lines 22 to 24 in the guide) Trustee fees that do not relate to income or were deducted elsewhere on this return Trustee fees deductible from income (line 22 minus line 23) Allowable business investment losses Other deductions from total income (specify--see line 40 in the guide) 21 22 23 24 25 20

40 Add lines 21, 24, 25, and 40. Line 20 minus line 41 Taxable benefits ­ See lines 43 and 44 in the guide. Upkeep, maintenance, and taxes of a property used or occupied by a beneficiary Value of other benefits to a beneficiary Total taxable benefits (line 43 plus line 44) Income before allocations (line 42 plus line 45) 41 42

43 44 45 46

Amounts paid or payable to beneficiaries Less: Amounts claimed under subsections 104(13.1) and (13.2) (attach a statement) Total deductible income allocations (line A minus line B) Income after allocations (line 46 minus line 47) Total gross-up amount of dividends retained or not designated by the trust (line 32 of Schedule 8) Line 48 plus line 49. This is the trust's net income.

A B 47 48 49 50

Step 4 ­ Calculating taxable income ­ See lines 51 to 56 in the guide.
Deductions to arrive at taxable income Non-capital losses of other years ­ See line 51 in the guide. Net capital losses of other years ­ See line 52 in the guide. Capital gains deduction for resident spousal or common-law partner trust only (line 10 of Schedule 5) Other deductions to arrive at taxable income (specify--see line 54 in the guide) 54 Add lines 51 to 54. Line 50 minus line 55. This is the trust's taxable income. If the amount is more than zero, enter the amount on line 56, and on line 1 of Schedule 11. If the amount is negative, enter "0" on line 56. If minimum tax applies, enter the positive or negative result from line 56 on line 23 of Schedule 12. 55 56 51 52 53

4 Step 5 ­ Summary of tax and credits ­ See lines 81 to 100 in the guide.
Tax: Total federal tax payable (see line 81 in the guide) Provincial or territorial tax payable (from the applicable provincial or territorial form) Part XII.2 tax payable (line 12 of Schedule 10) Add lines 81 to 83. Total taxes payable Credits: Tax paid by instalments Total tax deducted (see lines C, D, and 86 in the guide) Transfer to Quebec Net tax deducted (line C minus line D) Refundable Quebec abatement (line 45 of Schedule 11, or line 56 of Schedule 12) Refundable investment tax credit [Form T2038(IND)] Capital gains refund (Form T184) Part XII.2 tax credit (box 38 of T3 slip) Other credits (specify) Add lines 85 to 91. Total credits Refund or balance owing ­ Line 84 minus line 93 If the result is negative, you have a refund. If the result is positive, you have a balance owing. Generally, we do not refund or charge a difference of $2 or less. Amount enclosed Payment: Attach a cheque or money order payable to the Receiver General. Do not mail cash. Refund code (see the guide for details) 100 95 C D 86 87 88 89 90 91 93 94 85 81 ½ 82 ½ 83 ½ 84

Name and address of person or company (other than trustee, executor, liquidator, or administrator) who prepared this return.

Certification (by trustee, executor, liquidator, or administrator) I, (please print) certify that the information given on this return and in any documents attached is, to the best of my knowledge, correct, complete, and fully discloses the income from all sources.

Authorized person's signature Postal code Telephone number Position or title Privacy Act, Personal Information Bank number CRA PPU 005 Date