Free untitled - Canada

T3 ­

INCOME ALLOCATIONS AND DESIGNATIONS TO BENEFICIARIES

SCHEDULE 9

Do not complete this schedule if line 46 of the return is zero or negative, unless the trust is an insurance segregated fund that is allocating capital losses. Do not write in the shaded areas. Include a completed copy of this schedule with the trust's return. Part A ­ Total income allocations and designations to beneficiaries
1. Number of beneficiaries to whom income on line 928 is being allocated (including beneficiaries being allocated less than $100 for whom no T3 slip is being prepared). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9001

2. Total income allocated without T3 slips . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Do the T3 slips include amounts attributed to a person? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes If yes, submit a statement showing the amount and the name of the person(s) and any transferors. 4. Was each beneficiary allocated an equal share of the income? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes If no, submit a statement showing the breakdown. Column 3 Box Column 1 Column 2 Column 4 Type of income By preferred beneficiary No. Resident Non-resident Total election 21 22 23 24 25 26 49 Taxable capital gains Lump sum pension income Actual amount of dividends other than eligible dividends Foreign business income Foreign non-business income Other income Actual amount of eligible dividends Totals
*3 *1 *2 *1

No No

921 922 923 924 925 926
*4

949 928

Part B ­ Summary of other amounts designated to beneficiaries
Box No. 29 Description Taxable capital gains before March 19, 2007, eligible for deduction Taxable capital gains after March 18, 2007, eligible for deduction Qualifying pension income Taxable amount of dividends other than eligible dividends (see line 932 in the T3 Trust Guide) Foreign business income tax paid Foreign non-business income tax paid Eligible death benefits Insurance segregated fund net capital losses Part XII.2 tax credit
Dividend tax credit for dividends other than eligible dividends (line 932 x 13.3333%) =
*5 *1

Column 1 Resident
*1

Column 2 Non-resident

Column 3 By preferred beneficiary election
*1

Column 4 Total

929
*1 *1

30 31 32

930 931 932 933 934 935 937 938 939 940 941 942 945 946 947 948 950 951

33

34 35 37 38 39

40 41 42 45 46

Investment costs or expenditures for investment tax credit Investment tax credit Amount resulting in cost base adjustment Other credits Pension income qualifying for an eligible annuity for a minor Retiring allowance qualifying for transfer to an RPP or RRSP Eligible amount of charitable donations Taxable amount of eligible dividends (see line 950 in the T3 Trust Guide) Dividend tax credit for eligible dividends (line 950 x 18.9655%) =
*6

47 48 50

51

* 1 When completing T3 slips and the T3 Summary, multiply these amounts by 2. * 2 Taxable capital gains can only be designated to a non-resident beneficiary if they are the beneficiary of a trust that is a mutual fund trust throughout the tax year. * 3 Enter this amount on line 15 of Schedule 10, Part XII.2 Tax and Part XIII Non-Resident Withholding Tax. * 4 The total on line 928 cannot be more than the amount on line 46 of the return. * 5 The amount on line 937 cannot be greater than the net capital loss reported on line 21 of Schedule 1, Dispositions of Capital Property. * 6 Only communal organizations can designate these amounts. For more information, see the T4013, T3 Trust Guide. T3 SCH 9 (09) (Ce formulaire est disponible en français.)