*** Transcriber's Note: Please set your voice synthesizer to read most punctuation. When you encounter the caret (^) sign, please enter the applicable information, if necessary. *** T2E (02) (Page 1 of 8) Canada Customs and Revenue Agency Line 200 Code 0202 T2 CORPORATION INCOME TAX RETURN (2002 and later taxation years) Line 055 Do not use this area This form serves as a federal, provincial, and territorial corporation income tax return, unless the corporation is located in Quebec, Ontario, or Alberta. If the corporation is located in one of these provinces, you have to file a separate provincial corporate return. Parts, sections, subsections, and paragraphs mentioned on this return refer to the Income Tax Act. This return may contain changes that had not yet become law at the time of printing. If you need more information about items on the return, see the corresponding items in the T2 Corporation - Income Tax Guide 2002. Send one completed copy of this return, including schedules and the General Index of Financial Information (GIFI), to your tax services office or to the tax centre. You have to file the return within six months after the end of the corporation's taxation year. For more information on when and how to file T2 returns, see items 1 to 5 in the guide. Identification Line 001 Business Number (BN) (item 11) (enter 9 digit number) ^ RC (enter 4 digit number) ^ Line 002 Corporation's name (item 12) ^ Line 003 Has the corporation changed it's name since the last time we were notified? 1 Yes or 2 No ^ Line 004 If Yes, do you have a copy of the articles of amendment? 1 Yes or 2 No ^ Address of head office (item 13) Line 010 Has the address changed since the last time we were notified? 1 Yes or 2 No ^ Line 011 ^ Line 012 ^ Line 015 City ^ Line 016 Province, territory, or state ^ Line 017 Country (other than Canada) ^ Line 018 Postal code/Zip code ^ Mailing address (if different from head office address) (item 14) Line 020 Has the address changed since the last time we were notified? 1 Yes or 2 No ^ Line 021 c/o ^ Line 022 ^ Line 023 ^ Line 025 City ^ Line 026 Province, territory, or state ^ Line 027 Country (other than Canada) ^ Line 028 Postal code/Zip code ^ Location of books and records (item 15) Line 031 ^ Line 032 ^ Line 035 City ^ Line 036 Province, territory, or state ^ Line 037 Country (other than Canada) ^ Line 038 Postal code/Zip code ^ Line 040 Type of corporation at the end of the taxation year (item 16) (enter an "X" to one of the following) 1 Canadian-controlled private corporation (CCPC) ^ 2 Other private corporation ^ 3 Public corporation ^ 4 Corporation controlled by a public corporation ^ 5 Other corporation (specify, below) ^ Line 043 If the type of corporation changed during the taxation year, provide the effective date of the change (Year/Month/Day) ^ To which taxation year does this return apply? (item 17) Line 060 Taxation year start (Year/Month/Day) ^ Line 061 Taxation year end (Year/Month/Day) ^ Line 063 Has there been an acquisition of control to which subsection 249(4) applies since the previous taxation year? 1 Yes or 2 No ^ Line 065 If yes, give the date control was acquired (Year/Month/Day) ^ Line 067 Is the corporation a professional corporation that is a member of a partnership? (item 18) 1 Yes or 2 No ^ Is this the first year of filing after: Line 070 Incorporation? (item 19) 1 Yes or 2 No ^ Line 071 Amalgamation? (item 20) 1 Yes or 2 No ^ If yes, complete and attach Schedule 24 Line 072 Has there been a windup of a subsidiary under section 88 during the current taxation year? (item 21) 1 Yes or 2 No ^ If yes, complete and attach Schedule 24 Line 076 Is this the final taxation year before amalgamation? (item 22) 1 Yes or 2 No ^ Line 078 Is this the final return up to dissolution? (item 23) 1 Yes or 2 No ^ Line 080 Is the corporation a resident of Canada? (item 24) 1 Yes or 2 No ^ If no, give the country of residence. Line 081 ^ Line 082 Is the non-resident corporation claiming an exemption under an income tax treaty? (item 24) 1 Yes or 2 No ^ If yes, complete and attach Schedule 91 Line 085 If the corporation is exempt from tax under section 149, tick one of the following boxes: (item 25) (enter an "X" to one of the following) 1 Exempt under 149(1)(e) or (l) ^ 2 Exempt under 149(1)(j) ^ 3 Exempt under 149(1)(t) ^ 4 Exempt under other paragraphs of section 149 ^ Do not use this area Line 091 Line 092 Line 093 Line 094 Line 095 Line 096 Line 097 T2E (02) (Page 2 of 8) Attachments Financial statement information: For taxation years ending in 2000 and later, use GIFI schedules 100, 125, and 141. Schedules - Answer the following questions. For each Yes response, attach to the T2 return the Schedule that applies. * We do not print these schedules. Guide item: 27 Line 150 Is the corporation related to any other corporations? Yes or No ^ Attach Schedule 9 Guide item: 28 Line 151 Does the corporation have any non-resident shareholders? Yes or No ^ Attach Schedule 19 Guide item: 29 Line 160 Is the corporation an associated Canadian-controlled private corporation? Yes or No ^ Attach Schedule 23 Guide item: 30 Line 161 Is the corporation an associated Canadian-controlled private corporation that is claiming the expenditure limit? Yes or No ^ Attach Schedule 49 Guide item: 32 Line 162 Has the corporation had any transactions, including section 85 transfers, with its shareholders, officers, or employees, other than transactions in the ordinary course of business? Exclude non-arm's- length transactions with non-residents. Yes or No ^ Attach Schedule 11 Guide item: 33 Line 163 If you answered Yes to the above question, and the transaction was between corporations not dealing at arm's length, were all or substantially all of the assets of the transferor disposed of to the transferee? Yes or No ^ Attach Schedule 44 Guide item: 34 Line 164 Has the corporation paid any royalties, management fees, or other similar payments to residents of Canada? Yes or No ^ Attach Schedule 14 Guide item: 35 Line 165 Is the corporation claiming a deduction for payments to a type of employee benefit plan? Yes or No ^ Attach Schedule 15 Guide item: 37 Line 166 Is the corporation claiming a loss or deduction from a tax shelter acquired after August 31, 1989? Yes or No ^ Attach Schedule T5004 Guide item: 38 Line 167 Is the corporation a member of a partnership for which a partnership identification number has been assigned? Yes or No ^ Attach Schedule T5013 Guide item: 40 Line 168 Did the corporation, a foreign affiliate controlled by the corporation, or any other corporation or trust that did not deal at arm's length with the corporation have a beneficial interest in a non- resident discretionary trust? Yes or No ^ Attach Schedule 22 Guide item: 41 Line 169 Did the corporation have any foreign affiliates during the year? Yes or No ^ Attach Schedule 25 Guide item: 42 Line 170 Has the corporation made any payments to non- residents of Canada under subsections 202(1) and 105(1) of the federal Income Tax Regulations? Yes or No ^ Attach Schedule 29 Guide item: 43 Line 171 Has the corporation had any non-arm's-length transactions with a non-resident? Yes or No ^ Attach Schedule T106 Guide item: 47 Line 172 Has the corporation made payments to, or received amounts from, a retirement compensation arrangement in the year? Yes or No ^ Schedule not applicable Guide item: 46 Line 173 Does the corporation (private corporations only) have any shareholders who own 10% or more of the corporation's common and/or preferred shares? Yes or No ^ Attach Schedule 50 Guide item: 55 Line 201 Is the net income/loss shown on the financial statements different from the net income/loss for income tax purposes? Yes or No ^ Attach Schedule 1 Guide item: 78-81 Line 202 Has the corporation made any charitable donations, gifts to Canada, a province or a territory, or gifts of cultural or ecological property? Yes or No ^ Attach Schedule 2 Guide item: 82, 104 Line 203 Has the corporation received any dividends or paid any taxable dividends for purposes of the dividend refund? Yes or No ^ Attach Schedule 3 Guide item: 69-76 Line 204 Is the corporation claiming any type of losses? Yes or No ^ Attach Schedule 4 Guide item: 131 Line 205 Is the corporation claiming a provincial or territorial tax credit or does it have a permanent establishment in more than one jurisdiction? Yes or No ^ Attach Schedule 5 Guide item: 56 Line 206 Has the corporation realized any capital gains or incurred any capital losses during the taxation year? Yes or No ^ Attach Schedule 6 Guide item: 102 Line 207 (i) Is the corporation claiming the small business deduction and reporting income from: a) property (other than dividends deductible on line 320 of the T2 return, b) a partnership, c) a foreign business, or d) a personal services business; or (ii) is the corporation claiming the refundable portion of Part I tax? Yes or No ^ Attach Schedule 7 Guide item: 57 Line 208 Does the corporation have any property that is eligible for capital cost allowance? Yes or No ^ Attach Schedule 8 Guide item: 58 Line 210 Does the corporation have any property that is eligible capital property? Yes or No ^ Attach Schedule 10 Guide item: 59 Line 212 Does the corporation have any resource-related deductions? Yes or No ^ Attach Schedule 12 Guide item: 60 Line 213 Is the corporation claiming reserves of any kind? Yes or No ^ Attach Schedule 13 Guide item: 61 Line 216 Is the corporation claiming a patronage dividend deduction? Yes or No ^ Attach Schedule 16 Guide item: 62 Line 217 Is the corporation a credit union claiming a deduction for allocations in proportion to borrowing or an additional deduction? Yes or No ^ Attach Schedule 17 Guide item: 149 Line 218 Is the corporation an investment corporation or a mutual fund corporation? Yes or No ^ Attach Schedule 18 Guide item: 130 Line 220 Was the corporation carrying on business in Canada as a non-resident corporation? Yes or No ^ Attach Schedule 20 Guide item: 117 Line 221 Is the corporation claiming any federal or provincial foreign tax credits, or any federal or provincial logging tax credits? Yes or No ^ Attach Schedule 21 Guide item: 154 Line 226 Is the corporation a non-resident-owned investment corporation claiming an allowable refund? Yes or No ^ Attach Schedule 26* Guide item: 110 Line 227 Does the corporation have any Canadian manufacturing and processing profits? Yes or No ^ Attach Schedule 27 Guide item: 120 Line 231 Is the corporation claiming an investment tax credit? Yes or No ^ Attach Schedule 31 Guide item: 63 Line 232 Is the corporation claiming any scientific research and experimental development expenditures? Yes or No ^ Attach Schedules T661/T665 Guide item: 123 Line 233 Is the corporation subject to gross Part I.3 tax? Yes or No ^ Attach Schedules 33/34/35 Guide item: 123 Line 236 Is the corporation a member of a related group with one or more members subject to gross Part I.3 tax? Yes or No ^ Attach Schedule 36 Guide item: 123 Line 237 Is the corporation claiming a surtax credit? Yes or No ^ Attach Schedule 37 Guide item: 127 Line 238 Is the corporation subject to gross Part VI tax on capital of financial institutions? Yes or No ^ Attach Schedule 38 Guide item: 127 Line 242 Is the corporation claiming a Part I tax credit? Yes or No ^ Attach Schedule 42 Guide item: 128 Line 243 Is the corporation subject to Part IV.1 tax on dividends received on taxable preferred shares or Part VI.1 tax on dividends paid? Yes or No ^ Attach Schedule 43 Guide item: 128 Line 244 Is the corporation agreeing to a transfer of the liability for Part VI.1 tax? Yes or No ^ Attach Schedule 45 Guide item: 124 Line 249 Is the corporation subject to Part II - Tobacco Manufacturers' surtax? Yes or No ^ Attach Schedule 46 Guide item: 127 Line 250 For financial institutions: Is the corporation a member of a related group of financial institutions with one or more members subject to gross Part VI tax? Yes or No ^ Attach Schedule 39 Guide item: 127 Line 251 For life insurance corporations: Is the corporation a member of a related group of insurance corporations with one or more members subject to the additional gross Part VI tax? Yes or No ^ Attach Schedule 40 Guide item: 127 Line 252 For deposit-taking institutions: Is the corporation a member of a related group of financial institutions (other than life insurance corporations) with one or more members subject to the additional Part VI tax? Yes or No ^ Attach Schedule 41 Guide item: 151 Line 253 Is the corporation claiming a Canadian film or video production tax credit refund? Yes or No ^ Attach Schedule T1131 T2 E (02) (Page 3 of 8) Corporations's name ^ Business Number ^ Taxation year-end (Year/Month/Day) ^ Attachments - continued from page 2 Guide item: 129 Is the corporation subject to Part XIII.1 tax? Yes or No ^ Attach Schedule 92* Guide item: 152 Is the corporation claiming a film or video production services tax credit refund? Yes or No ^ Attach Schedule T1177 Guide item: 44 Did the corporation have any foreign affiliates that are not controlled foreign affiliates? Yes or No ^ Attach Schedule T1134-A Guide item: 44 Did the corporation have any controlled foreign affiliates? Yes or No ^ Attach Schedule T1134-B Guide item: 44 Did the corporation own specified foreign property in the year with a cost amount over $100,000? Yes or No ^ Attach Schedule T1135 Guide item: 44 Did the corporation transfer or loan property to a non- resident trust? Yes or No ^ Attach Schedule T1141 Guide item: 44 Did the corporation receive a distribution from or was it indebted to a non-resident trust in the year? Yes or No ^ Attach Schedule T1142 - Has the corporation entered into an agreement to allocate assistance for SR&ED carried out in Canada? Yes or No ^ Attach Schedule T1145 - Has the corporation entered into an agreement to transfer qualified expenditures incurred in respect of SR&ED contracts? Yes or No ^ Attach Schedule T1146 - Has the corporation entered into an agreement with other associated corporations for salary or wages of specified employees for SR&ED? Yes or No ^ Attach Schedule T1174 Additional information Line 280 Is the corporation inactive? (item 48) 1 Yes or 2 No ^ Line 281 Has the major business activity changed since the last return was filed? (enter Yes for first-time filers) (item 49) 1 Yes or 2 No ^ Line 282 What is the corporation's major business activity? (item 50) ^ (Only complete if Yes was entered at line 281.) Line 283 If the major activity involves the resale of goods, indicate whether it is wholesale or retail (item 51) 1 Wholesale or 2 Retail ^ Specify the principal product(s) mined, manufactured, sold, constructed, or services provided, giving the approximate percentage of the total revenue that each product or service represents. (item 52) Line 284 ^ Line 285 % ^ Line 286 ^ Line 287 % ^ Line 288 ^ Line 289 % ^ Line 291 Did the corporation immigrate to Canada during the taxation year? (item 53) 1 Yes or 2 No ^ Line 292 Did the corporation emigrate from Canada during the taxation year? (item 54) 1 Yes or 2 No ^ Taxable income Line 300 and line A Net income or (loss) for income tax purposes from Schedule 1, financial statements, or GIFI (item 77) ^ Deduct: Line 311 Charitable donations from Schedule 2 (item 78) ^ Line 312 Gifts to Canada, a province or a territory from Schedule 2 (item 79) ^ Line 313 Cultural gifts from Schedule 2 (item 80) ^ Line 314 Ecological gifts from Schedule 2 (item 81) ^ Line 320 Taxable dividends deductible under section 112 or 113, or subsection 138(6) from Schedule 3 (item 82) ^ Line 325 Part VI.1 tax deduction from Schedule 43 (item 83)* ^ * If the taxation year ends after December 31, 2002, use "3" instead of "nine-fourths" in the calculation of the Part VI.1 tax deduction indicated in item 83 of the T2 Corporation Income Tax Guide. Line 331 Non-capital losses of preceding taxation years from Schedule 4 (item 84) ^ Line 332 Net-capital losses of preceding taxation years from Schedule 4 (item 85) ^ Line 333 Restricted farm losses of preceding taxation years from Schedule 4 (item 86) ^ Line 334 Farm losses of preceding taxation years from Schedule 4 (item 87) ^ Line 335 Limited partnership losses of preceding taxation years from Schedule 4 (item 88) ^ Line 340 Taxable capital gains or taxable dividends allocated from a central credit union (item 89) ^ Line 350 Prospector's and grubstaker's shares (item 90) ^ Line B Subtotal (add lines 311 to 350) ^ Line C Subtotal (amount A minus amount B) (if negative, enter "0") ^ Line 355 and line D Add: Section 110.5 additions and/or subparagraph 115(1)(a)(vii) additions (item 91) ^ Line 360 Taxable income (amount C plus amount D) (item 92) ^ Line 370 Income exempt under paragraph 149(1)(t) (item 93) ^ Line Z Taxable income for a corporation with exempt income under paragraph 149(1)(t) (line 360 minus line 370) (item 94) ^ T2 E (02) (Page 4 of 8) Corporations's name ^ Business Number ^ Taxation year-end (Year/Month/Day) ^ Small business deduction Canadian-controlled private corporations (CCPCs) throughout the taxation year Line 400 and line A Income from active business carried on in Canada from Schedule 7 (item 95) ^ Line 405 and line B Taxable income from line 360 or amount Z on page 3, whichever applies, minus ten-thirds of line 632* on page 7, minus ten-fourths of line 636** on page 7, and minus any amount that, because of federal law is exempt from Part I tax (item 96) ^ Line 410 and line C Business limit (for associated corporations, enter business limit from Schedule 23) (item 97) ^ Reduction to business limit: (item 98) Line E Amount C multiplied by Line 415*** and line D divided by $11,250 = ^ Line 425 and line F Reduced business limit (amount C minus amount E) (if negative, enter "0") ^ Line 430 and line G Small business deduction - 16% of the least of amounts A, B, C, and F ^ (enter amount G on line 9 on page 7) * Calculate the amount of foreign non-business income tax credit deductible at line 632 without reference to the refundable tax on CCPC's investment income (line 604) and without reference to the corporate tax reductions under section 123.4. ** Calculate the amount of foreign business income tax credit deductible at line 636 without reference to the corporate tax reductions under section 123.4. *** Large corporation tax for preceding year - Enter the total gross Part I.3 tax for the corporation for its preceding taxation year, before deducting the surtax credits, increased to reflect a full-year tax liability if the previous year is less than 51 weeks. For associated corporations, see Schedule 23 for the special rules that apply. Accelerated tax reduction (item 99) Canadian-controlled private corporations throughout the taxation year that claimed the small business deduction Line A Reduced business limit (amount from line 425) multiplied by 3 divided by 2 = ^ Line B Net active business income (amount from line 400)* ^ * If the amount at line 450 of Schedule 7 is positive, members of partnerships need to use Schedule 70 to calculate net active business income. Line C Taxable income from line 360 or amount Z on page 3, whichever applies, minus ten-fourths of line 636** on page 7, and minus any amount that, because of federal law is exempt from Part I tax (item 96) ^ ** Calculate the amount of foreign business income tax credit deductible at line 636 without reference to the corporate tax reductions under section 123.4. Deduct: Line D Aggregate investment income (amount from line 440 of page 6) ^ Line E Amount C minus amount D (if negative, enter "0") ^ Line F The least of amounts A, B, or E above ^ Line G Amount Z from Part 9 of Schedule 27 multiplied by 100 divided by 7 = ^ Line H Amount QQ from Part 13 of Schedule 27 ^ Line I Resource allowance (amount from line 346 of Schedule 1) multiplied by 3 = ^ Line J Amount used to calculate the credit union deduction (amount E in Part 3 of Schedule 17) ^ Line K Least of amounts on lines 400, 405, 410, and 425 of the small business deduction ^ Line L Total of amounts G, H, I, J, and K ^ Line M Amount F minus amount L (if negative, enter "0") ^ Line N Amount M multiplied by the Number of days in the taxation year after December 31, 2000 divided by the Number of days in the taxation year = ^ Line O Accelerated tax reduction - 7% of amount N (enter amount O on line 637 of page 7) ^ T2 E (02) (Page 5 of 8) Corporations's name ^ Business Number ^ Taxation year-end (Year/Month/Day) ^ General tax reduction for Canadian-controlled private corporations (item 100) Canadian-controlled private corporations throughout the taxation year Line A Taxable income from line 360 or amount Z of page 3 ^ Line B Amount Z from Part 9 of Schedule 27 multiplied by 100 divided by 7 = ^ Line C Amount QQ from Part 13 of Schedule 27 ^ Line D Resource allowance (amount from line 346 of Schedule 1) multiplied by 3 = ^ Line E Amount used to calculate the credit union deduction (amount E in Part 3 of Schedule 17) ^ Line F Least of amounts on lines 400, 405, 410, and 425 of the small business deduction on page 4 ^ Line G Aggregate investment income form line 440 of page 6 ^ Line H Amount used to calculate the accelerated tax reduction (amount M of page 4) ^ Line I Total of amounts B, C, D, E, F, G, and H ^ Line J Amount A minus amount I (if negative, enter "0") ^ Line K Amount J multiplied by the Number of days in the taxation year in 2001 divided by the Number of days in the taxation year multiplied by 1% = ^ Line L Amount J multiplied by the Number of days in the taxation year in 2002 divided by the Number of days in the taxation year multiplied by 3% = ^ Line M Amount J multiplied by the Number of days in the taxation year in 2003 divided by the Number of days in the taxation year multiplied by 5% = ^ Line N General tax reduction for Canadian-controlled private corporations - total of amounts K, L, and M (enter amount N on line 638 of page 7) ^ General tax reduction (item 101) Corporations other than a Canadian-controlled private corporation, an investment corporation, a mortgage investment corporation, a mutual fund corporation, or a non-resident-owned investment corporation Line A Taxable income from line 360 or amount Z of page 3 ^ Line B Amount Z from Part 9 of Schedule 27 multiplied by 100 divided by 7 = ^ Line C Amount QQ from Part 13 of Schedule 27 ^ Line D Resource allowance (amount from line 346 of Schedule 1) multiplied by 3 = ^ Line E Amount used to calculate the credit union deduction (amount E in Part 3 of Schedule 17) ^ Line F Total of amounts B, C, D, and E ^ Line G Amount A minus amount F (if negative, enter "0") ^ Line H Amount G multiplied by the Number of days in the taxation year in 2001 divided by the Number of days in the taxation year multiplied by 1% = ^ Line I Amount G multiplied by the Number of days in the taxation year in 2002 divided by the Number of days in the taxation year multiplied by 3% = ^ Line J Amount G multiplied by the Number of days in the taxation year in 2003 divided by the Number of days in the taxation year multiplied by 5% = ^ Line K General tax reduction - total of amounts H, I, and J (enter amount K on line 639 of page 7) ^ T2 E (02) (Page 6 of 8) Corporation's name ^ Business Number ^ Taxation year-end: (Year/Month/Day) ^ Refundable portion of Part I tax (item 102) Canadian-controlled private corporations throughout the taxation year Line 440 Aggregate investment income (amount P from Part 1 of Schedule 7) ^ Line A Line 440 multiplied by twenty-six and two-thirds percent = ^ Line 1 Foreign non-business income tax credit from line 632 on page 7 ^ Deduct: Line 445 Foreign investment income (amount O from Part 1 of Schedule 7) ^ Line 2 Line 445 multiplied by nine and one-third percent = ^ Line B (Line 1 minus line 2) (if negative, enter "0") ^ Line C Amount A minus amount B (if negative, enter "0") ^ Line 3 Taxable income from line 360 on page 3 ^ Deduct: Line 4 Least of amounts on lines 400, 405, 410, and 425 on page 4 ^ Line 5 Foreign non-business income tax credit from line 632 on page 7 multiplied by 25 divided by 9 = ^ Line 6 Foreign business income tax credit from line 636 on page 7 multiplied by 10 divided by 4 = ^ Line 7 Add lines 4, 5 and 6 ^ Line 8 Line 3 minus line 7 ^ Line D Line 8 multiplied by twenty-six and two-thirds percent = ^ Line 9 Part I tax payable minus investment tax credit refund (line 700 minus line 780 on page 8) ^ Line 10 Deduct corporate surtax from line 600 of page 7 ^ Line E Net amount (line 9 minus line 10) ^ Line F and line 450 Refundable portion of Part I tax - The least of amounts C, D, and E ^ Refundable dividend tax on hand (item 103) Line 460 Refundable dividend tax on hand at the end of the preceding taxation year ^ Line 465 Deduct dividend refund for the previous taxation year ^ Line A Line 460 minus line 465 ^ Add the total of: Line 11 Refundable portion of Part I tax from line 450 above ^ Line 12 Total Part IV tax payable from line 360 on page 2 of Schedule 3 ^ Line 480 Net refundable dividend tax on hand transferred from a predecessor corporation on amalgamation, or from a wound-up subsidiary corporation ^ Line B Add lines 11, 12 and 480 ^ Line 485 Refundable dividend tax on hand at the end of the taxation year - Amount A plus amount B ^ Dividend refund (item 104) Private and subject corporations at the time taxable dividends were paid in the taxation year Line A Taxable dividends paid in the taxation year from line 460 on page 2 of Schedule 3 multiplied by one-third ^ Line B Refundable dividend tax on hand at the end of the taxation year from line 485 above ^ Dividend refund - Lesser of amounts A and B (enter this amount on line 784 of page 8) ^ T2 E (02) (Page 7 of 8) Corporation's name: ^ Business Number: ^ Taxation year end: (Year/Month/Day) ^ Part I tax Line 550 and Line A Base amount of Part I tax - 38% of taxable income (line 360 or amount Z, whichever applies) from page 3 (item 105) ^ Corporate surtax calculation (item 106) Line 1 Base amount from line A above ^ Deduct: Line 2 10% of taxable income (line 360 or amount Z, whichever applies) from page 3 ^ Line 3 Investment corporation deduction from line 620 below ^ Line 4 Federal logging tax credit from line 640 below ^ Line 5 Federal qualifying environmental trust tax credit from line 648 below ^ For a mutual fund corporation or an investment corporation throughout the taxation year, enter the least of a, b, and c below on line 6: Line a 28% of taxable income from line 360 on page 3 ^ Line b 28% of taxed capital gains ^ Line c Part I tax otherwise payable (line A plus lines C and D minus line F) ^ Line 6 ^ Line 7 Total of lines 2 to 6 ^ Line 8 Net amount (line 1 minus line 7) ^ Line 600 and Line B Corporate surtax - 4% of the amount on line 8 ^ Line 602 and Line C Recapture of investment tax credit from line XX in Part 16 on page 8 of Schedule 31 (item 107) ^ Calculation for the refundable tax on Canadian-controlled private corporation's investment income (for a CCPC throughout the taxation year) (item 108) Line i Aggregate investment income from line 440 on page 6 ^ Line xx Taxable income from line 360 on page 3 ^ Deduct: Line xxx The least of amounts on lines 400, 405, 410, and 425 on page 4 ^ Line ii Net amount (line xx minus line xxx) ^ Line 604 and Line D Refundable tax on CCPC's investment income - six and two- thirds percent of the lesser of amounts i or ii ^ Line E Subtotal (add lines A, B, C, and D) ^ Deduct: Line 9 Small business deduction from line 430 on page 4 ^ Line 608 Federal tax abatement (item 109) ^ Line 616 Manufacturing and processing profits deduction from amount BB or amount VV of Schedule 27 (item 110) ^ Line 620 Investment corporation deduction (item 111) ^ Line 624 (Taxed capital gains) ^ Line 628 Additional deduction - credit unions from Schedule 17 (item 112) ^ Line 632 Federal foreign non-business income tax credit from Schedule 21 (item 113) ^ Line 636 Federal foreign business income tax credit from Schedule 21 (item 114) ^ Line 637 Accelerated tax reduction from amount O of page 4 (item 115) ^ Line 638 General tax reduction for CCPCs from amount N of page 5 (item 116) ^ Line 639 General tax reduction from amount K of page 5 (item 116) ^ Line 640 Federal logging tax credit from Schedule 21 (item 117) ^ Line 644 Federal political contribution tax credit (item 118) ^ Line 646 Federal political contributions ^ Line 648 Federal qualifying environmental trust tax credit (item 119) ^ Line 652 Investment tax credit from Schedule 31 (item 120) ^ Line F Subtotal (add all of the above - lines 9 to 652) ^ Line G Part I tax payable - Line E minus line F (enter amount G on line 700 on page 8) (item 121) ^ T2 E (02) (Page 8 of 8) Summary of tax and credits Federal tax Line 700 Part I tax payable from page 7 (item 122) ^ Line 704 Part I.3 tax payable from Schedule 33, 34, or 35 (item 123) ^ Line 708 Part II surtax payable from Schedule 46 (item 124) ^ Line 712 Part IV tax payable from Schedule 3 (item 125) ^ Line 716 Part IV.1 tax payable from Schedule 43 (item 126) ^ Line 720 Part VI tax payable from Schedule 38 (item 127) ^ Line 724 Part VI.1 tax payable from Schedule 43 (item 128) ^ Line 727 Part XIII.1 tax payable from Schedule 92 (item 129) ^ Line 728 Part XIV tax payable from Schedule 20 (item 130) ^ Line 1 Total federal tax (Add lines 700 to 728) ^ Add provincial and territorial tax: Line 750 Provincial or territorial jurisdiction (item 131) ^ (if more than one jurisdiction, enter "multiple" and complete Schedule 5) Line 760 Net provincial and territorial tax payable (except Quebec, Ontario, and Alberta) (item 132) ^ Line 765 Provincial tax on large corporations (New Brunswick and Nova Scotia) (item 146) ^ Line 2 Line 760 plus line 765 ^ Line 770 and Line A Total tax payable (line 1 plus line 2) ^ Deduct other credits: Line 780 Investment tax credit refund from Schedule 31 (item 147) ^ Line 784 Dividend refund from page 6 (item 148) ^ Line 788 Federal capital gains refund from Schedule 18 (item 149) ^ Line 792 Federal qualifying environmental trust tax credit refund (item 150) ^ Line 796 Canadian film or video production tax credit refund from Form T1131 (item 151) ^ Line 797 Film or video production services tax credit refund from Form T1177 (item 152) ^ Line 800 Tax withheld at source (item 153) ^ Line 801 Total payments on which tax has been withheld (item 153) ^ Line 804 Allowable refund for non-resident-owned investment corporations from Schedule 26 (item 154) ^ Line 808 Provincial and territorial capital gains refund from Schedule 18 (item 155) ^ Line 812 Provincial and territorial refundable tax credits from Schedule 5 (item 156) ^ Line 815 Royalties deductible under Syncrude Remission Order (item 157) ^ Line 816 Tax remitted under Syncrude Remission Order (item 157) ^ Line 840 Tax instalments paid (item 158) ^ Line 890 and Line B Total credits (add lines 780 to 840) ^ Balance (line A minus line B) ^ If the result is negative, you have an overpayment. If the result is positive, you have a balance unpaid. Enter the amount on whichever line applies. We do not charge or refund a difference of less than $2. Balance unpaid (item 162) ^ Line 898 Enclosed payment (item 161) ^ Line 894 Refund code (item 159) ^ Overpayment (item 162) ^ Direct deposit request (item 163) To have the corporation's refund deposited directly into the corporation's bank account at a financial institution in Canada, or to change banking information you already gave us, complete the information below: Start or Change information ^ Line 910 Branch number ^ Line 914 Institution number ^ Line 918 Account number ^ Line 896 If the corporation is a Canadian-controlled private corporation throughout the taxation year, does it qualify for the one-month extension of the date the balance of tax is due? (item 160) 1 Yes or 2 No ^ Certification (item 164) I, Line 950 (Last name in block letters) ^ Line 951 (First name in block letters) ^ Line 954 Position, office, or rank ^ am an authorized signing officer of the corporation. I certify that I have examined this return, including accompanying schedules and statements, and that the information given on this return is, to the best of my knowledge, correct and complete. I further certify that the method of calculating income for this taxation year is consistent with that of the previous year except as specifically disclosed in a statement attached to this return. Line 955 Date (Year/Month/Day) ^ Signature of the authorized signing officer of the corporation ^ Line 956 Telephone number (including area code) ^ Line 957 Is the contact person the same as the authorized signing officer? 1 Yes or 2 No ^ If no, complete the information below. Line 958 (Name in block letters) ^ Line 959 Telephone number (including area code) ^ Language of correspondence (item 165) Line 990 Please indicate the language of your choice. 1 English or 2 French. ^