T3 SCH 9 (08) 
 
T3 – 2008 
 
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). Line 9001: ^
 
2. Total income allocated without T3 slips. ^
 
3. Do the T3 slips include amounts attributed to a person? Yes or No. ^
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 or No. ^
If no, submit a statement showing the breakdown. 
 
*** Transcriber's Note: In print, Parts A and B were set-up in a columnar 
format. The format has been changed to a narrative set-up, please read as: *** 
 
Line 921 
Box number: 21 
Type of income: Taxable capital gains 
Column 1 Resident (note *1): ^
Column 2 Non-resident (note *2): ^
Column 3 By preferred beneficiary election (note *1): ^
Column 4 Total: ^
 
Line 922 
Box number: 22 
Type of income: Lump-sum pension income 
Column 1 Resident: ^
Column 2 Non-resident: ^
Column 3 By preferred beneficiary election: 
Column 4 Total: ^
 
Line 923 
Box number: 23 
Type of income: Actual amount of dividends other than eligible dividends 
Column 1 Resident: ^
Column 2 Non-resident: ^
Column 3 By preferred beneficiary election: ^
Column 4 Total: ^
 
Line 924 
Box number: 24 
Type of income: Foreign business income 
Column 1 Resident: ^
Column 2 Non-resident: ^
Column 3 By preferred beneficiary election: ^
Column 4 Total: ^
 
Line 925 
Box number: 25 
Type of income: Foreign non-business income 
Column 1 Resident: ^
Column 2 Non-resident: ^
Column 3 By preferred beneficiary election: ^
Column 4 Total: ^
 
Line 926 
Box number: 26 
Type of income: Other income 
Column 1 Resident: ^
Column 2 Non-resident: ^
Column 3 By preferred beneficiary election: ^
Column 4 Total: ^
 
Line 949 
Box number: 49 
Type of income: Actual amount of eligible dividends 
Column 1 Resident: ^
Column 2 Non-resident (note *3): ^
Column 3 By preferred beneficiary election: ^
Column 4 Total (note *4): ^
 
Line 928 
Totals (add all the amounts for each of the following columns) 
Column 1 Resident: ^
Column 2 Non-resident (note *3): ^
Column 3 By preferred beneficiary election: ^
Column 4 Total (note *4): ^
 
Part B - Summary of other amounts designated to beneficiaries 
 
Line 929 
Box number: 29 
Description: Taxable capital gains before March 19, 2007 eligible for 
deduction 
Column 1 Resident (note *1): ^
Column 2 Non-resident: ^
Column 3 By preferred beneficiary election (note *1): ^
Column 4 Total: ^
 
Line 930 
Box number: 30 
Description: Taxable capital gains after March 18, 2007 eligible for deduction 
Column 1 Resident (note *1): ^
Column 2 Non-resident: ^
Column 3 By preferred beneficiary election (note *1): ^
Column 4 Total: ^
 
Line 931 
Box number: 31 
Description: Qualifying pension income 
Column 1 Resident: ^
Column 2 Non-resident: 
Column 3 By preferred beneficiary election: 
Column 4 Total: ^
 
Line 932 
Box number: 32 
Description: Taxable amount of dividends other than eligible dividends (see 
line 932 in the T4013, T3 Trust Guide) 
Column 1 Resident: ^
Column 2 Non-resident: 
Column 3 By preferred beneficiary election: ^
Column 4 Total: ^
 
Line 933 
Box number: 33 
Description: Foreign business income tax paid 
Column 1 Resident: ^
Column 2 Non-resident: ^
Column 3 By preferred beneficiary election: ^
Column 4 Total: ^
 
Line 934 
Box number: 34 
Description: Foreign non-business income tax paid 
Column 1 Resident: ^
Column 2 Non-resident: ^
Column 3 By preferred beneficiary election: ^
Column 4 Total: ^
 
Line 935 
Box number: 35 
Description: Eligible death benefits 
Column 1 Resident: ^
Column 2 Non-resident: ^
Column 3 By preferred beneficiary election: 
Column 4 Total: ^
 
Line 937 
Box number: 37 
Description: Insurance segregated fund net capital losses (note *5) 
Column 1 Resident (note *1): ^
Column 2 Non-resident: ^
Column 3 By preferred beneficiary election: 
Column 4 Total: ^
 
Line 938 
Box number: 38 
Description: Part XII.2 tax credit 
Column 1 Resident: ^
Column 2 Non-resident: 
Column 3 By preferred beneficiary election: 
Column 4 Total: ^
 
Line 939 
Box number: 39 
Description: Dividend tax credit for dividends other than eligible dividends 
(line 932 ^
multiplied by 13.3333%) = ^
Column 1 Resident: ^
Column 2 Non-resident: 
Column 3 By preferred beneficiary election: ^
Column 4 Total: ^
 
Line 940 
Box number: 40 
Description: Investment costs or expenditures for investment tax credit (ITC) 
Column 1 Resident: ^
Column 2 Non-resident: ^
Column 3 By preferred beneficiary election: ^
Column 4 Total: ^
 
Line 941 
Box number: 41 
Description: Investment tax credit (ITC) 
Column 1 Resident: ^
Column 2 Non-resident: ^
Column 3 By preferred beneficiary election: ^
Column 4 Total: ^
 
Line 942 
Box number: 42 
Description: Amount resulting in cost base adjustment 
Column 1 Resident: ^
Column 2 Non-resident: ^
Column 3 By preferred beneficiary election: ^
Column 4 Total: ^
 
Line 945 
Box number: 45 
Description: Other credits 
Column 1 Resident: ^
Column 2 Non-resident: ^
Column 3 By preferred beneficiary election: ^
Column 4 Total: ^
 
Line 946 
Box number: 46 
Description: Pension income qualifying for an eligible annuity for a minor 
Column 1 Resident: ^
Column 2 Non-resident: ^
Column 3 By preferred beneficiary election: 
Column 4 Total: ^
 
Line 947 
Box number: 47 
Description: Retiring allowance qualifying for transfer to RPP and RRSP 
Column 1 Resident: ^
Column 2 Non-resident: ^
Column 3 By preferred beneficiary election: 
Column 4 Total: ^
 
Line 948 
Box number: 48 
Description: Eligible amount of charitable donations (note *6) 
Column 1 Resident: ^
Column 2 Non-resident: ^
Column 3 By preferred beneficiary election: 
Column 4 Total: ^
 
Line 950 
Box number: 50 
Description: Taxable amount of eligible dividends (see line 950 in the T3 
Trust Guide) 
Column 1 Resident: ^
Column 2 Non-resident: 
Column 3 By preferred beneficiary election: ^
Column 4 Total: ^
 
Line 951 
Box number: 51 
Description: Dividend tax credit for eligible dividends (line 950 ^
multiplied by 18.9655%) = ^
Column 1 Resident: ^
Column 2 Non-resident: 
Column 3 By preferred beneficiary election: ^
Column 4 Total: ^
 
Notes: 
* 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 at line 937 cannot be greater than the net capital loss 
reported at line 21 of Schedule 1. 
* 6 Only communal organizations can designate these amounts. For more 
information, see the T4013, T3 Trust Guide.