Free untitled - Canada

T3 ­

SCHEDULE 9

INCOME ALLOCATIONS AND DESIGNATIONS TO BENEFICIARIES 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.

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T3 SCH 9 ­ 1

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). 2. Total income allocated without T3 slips 3. Do the T3 slips include amounts attributed to a person? 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? If no, submit a statement showing the breakdown.

9001

Yes

No

Yes

No

T3 SCH 9 ­ 2

Box No. 21 22

Type of income 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

Column 1 Resident

Column 2 Non-resident

*1

*2
921 922

23 24 25 26 49

923 924 925 926 949

*3
928
T3 SCH 9 ­ 3

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Box No. 21 22 23 24 25 26 49

Type of income

Column 3 By preferred beneficiary election

Column 4 Total

Taxable capital gains Lump sum pension income Actual amount of dividends other than eligible dividends Foreign business income Foreign non-business income Other income Foreign non-business income Totals
T3 SCH 9 ­ 4

*1
921 922

923 924 925 926 949

*4
928

Part B ­ Summary of other amounts designated to beneficiaries
Box No. Column 1 Resident Column 2 Non-resident

Description

29

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")
T3 SCH 9 ­ 5

*1
929

30 31

*1
930 931

32

932 continue on next page

Box No.

Description

Column 3 By preferred beneficiary election

Column 4 Total

29

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")
T3 SCH 9 ­ 6

*1
929

30 31

*1
930 931

32

932

Box No.

Description

Column 1 Resident

Column 2 Non-resident

33 34 35 37 38

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

933 934 935

*5

*1
937 938

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T3 SCH 9 ­ 7

Box No.

Description

Column 3 By preferred beneficiary election

Column 4 Total

33 34 35 37 38

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

933 934 935

*5
937 938

T3 SCH 9 ­ 8

Box No.

Description

Column 1 Resident

Column 2 Non-resident

39

Dividend tax credit for dividends other than eligible dividends (line 932

× 13.3333%) =
40 41 42 Investment costs or expenditures for investment tax credit Investment tax credit Amount resulting in cost base adjustment
T3 SCH 9 ­ 9

939

940 941 942 continue on next page

Box No.

Description

Column 3 By preferred beneficiary election

Column 4 Total

39

Dividend tax credit for dividends other than eligible dividends (line 932

× 13.3333%) =
40 41 42 Investment costs or expenditures for investment tax credit Investment tax credit Amount resulting in cost base adjustment
T3 SCH 9 ­ 10

939

940 941 942

Box No. 45 46

Description 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

Column 1 Resident

Column 2 Non-resident 945

946

47

947

48

*6
948

50

Taxable amount of eligible dividends (see line 950 in the "T3 Trust Guide")

950 continue on next page

T3 SCH 9 ­ 11

Box No. 45 46

Description

Column 3 By preferred beneficiary election

Column 4 Total 945

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

946

47

947

48

*6
948

50

Taxable amount of eligible dividends (see line 950 in the "T3 Trust Guide")
T3 SCH 9 ­ 12

950

Box No.

Description Dividend tax credit for eligible dividends

Column 1 Resident

Column 2 Non-resident

51

(line 950

× 18.9655%) =
Column 3 By preferred beneficiary election

951 Column 4 Total

Box No.

Description

Dividend tax credit for eligible dividends 51 (line 950

× 18.9655%) =
T3 SCH 9 ­ 13

951 continue on next page

*1 *2 *3 *4 *5 *6

When completing T3 slips and the T3 Summary, multiply these amounts by 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. Enter this amount on line 15 of Schedule 10, "Part XII.2 Tax and Part XIII Non-Resident Withholding Tax". The total on line 928 cannot be more than the amount on line 46 of the return. The amount on line 937 cannot be greater than the net capital loss reported on line 21 of Schedule 1, "Dispositions of Capital Property". Only communal organizations can designate these amounts. For more information, see the T4013, "T3 Trust Guide".

T3 SCH 9 ­ 14