T3 SCH 10 (03) 
 
T3 - (Year) ^
 
PART XII.2 TAX AND PART XIII NON-RESIDENT WITHHOLDING TAX 
 
SCHEDULE 10 
 
- Enter the applicable taxation year above. 

- All references to "the guide" are to the T3 Trust Guide. 
 
Part A - Calculating Part XII.2 tax and the refundable Part XII.2 tax credit 
 
- Part XII.2 tax does not apply to testamentary trusts, mutual fund trusts, 
or most trusts exempt from tax under Part I. For a complete list of trusts to 
which Part XII.2 tax does not apply, and for more information on completing 
this schedule, refer to Chapter 3 in the guide. 
 
- Part XII.2 tax is calculated on income allocated by trusts to designated 
beneficiaries where the trust has specified income. 
 
- We define designated beneficiary and specified income in the guide, under 
"Schedule 10 - Part XII.2 Tax and Part XIII Non-Resident Withholding Tax." 
 
- Part XII.2 tax is due no later than 90 days after the trust's taxation year 
end. Trustees are personally liable for any Part XII.2 tax not paid by the 
due date. 
 
- Eligible beneficiaries will receive a refundable tax credit for Part XII.2 
tax that the trust paid. 
 
Specified income 
 
Line 1 and line 10010: Net business income (loss) from businesses carried on 
in Canada (lines 06 to 08 of the return) ^
 
Line 2 and line 10020: Net income (loss) from real properties (land and 
buildings) located in Canada (line 09 of the return) ^
 
Line 3 and line 10030: Net income (loss) from timber resource properties ^
 
Line 4 and line 10040: Net income (loss) from Canadian resource properties 
the trust acquired after 1971 ^
 
Line 5 and line 10050: Taxable capital gains and allowable capital losses 
from the disposition of certain properties ^
 
Line 6: Total specified income (add lines 1 to 5) = ^
 
Calculating Part XII.2 tax 
 
Amount allocated and designated to beneficiaries other than by preferred 
beneficiary elections 
 
Line 7: Resident beneficiaries (line 928, column 1 of Schedule 9) ^
Line 8: Non-resident beneficiaries (line 928, column 2 of Schedule 9) ^
Line 9: Subtotal (line 7 plus line 8) = ^
 
Line 10: Taxable benefits (line 44 of the return) ^
 
Line 11: Adjusted amount allocated and designated to beneficiaries (line 9 
minus line 10) = ^
 
Line 12: Part XII.2 tax payable (Line 6 or line 11, whichever is less, 
multiplied by 36%) = ^
 
Enter the amount from line 12 on line 83 of the return.
 
Calculating Part XII.2 refundable tax credit for eligible beneficiaries 
 
Line 13: Income allocated to designated beneficiaries divided by the amount 
from line 11 multiplied by the amount from line 12 = ^
 
Enter the amount from line 13 on line 21 of Part B below. 
 
Line 14: Part XII.2 refundable tax credit for eligible beneficiaries (line 12 
minus line 13) = ^
 
Enter the amount from line 14 on line 938 of Schedule 9, Income Allocations 
and Designations to Beneficiaries. If there is only one eligible beneficiary, 
enter the amount from line 14 in box 38 of that beneficiary's T3 slip (Part 
XII.2 tax credit). If there is more than one eligible beneficiary, see 
Schedule 10, Line 14 of the guide for instructions on how to calculate the 
box 38 amount for each eligible beneficiary. 
 
Part B - Calculating Part XIII non-resident withholding tax 
 
Payer's remittance number NR (enter 7 digits) ^
 
- For more information on completing this part, refer to Chapter 3 in the 
guide. 
 
Line 15: Total income paid or payable to non-resident beneficiaries (line 
928, column 2 of Schedule 9) ^
 
Line 16 and line 10210: Adjustment for non-cash items included above (provide 
reconciliation) (if negative, enter in brackets) = ^
 
Line 17: Amounts paid or payable (line 15 plus line 16) ^
 
Amounts not subject to Part XIII tax: 
 
Line 18 and line 10230: Capital gains distributions of mutual fund trusts ^
Line 19 and line 10240: Distributions by certain trusts established before 
1949 ^
Line 20 and line 10250: Other (specify) ^
Line 21: Amount from line 13 ^
Line 22: Subtotal (add lines 18 to 21) ^
 
Line 23: Amount subject to non-resident tax (line 17 minus line 22) ^
 
Line 24: Non-resident tax payable (Multiply the amount on line 23 by the 
appropriate rate of tax. This amount has to be the same as the amount 
reported on the NR4 Summary and the related NR4 slip(s)) ^
 
Line 25: Amounts previously remitted on Form NR-76, Non-Resident Tax 
Statement of Account ^
 
Line 26: Part XIII tax due (line 24 minus line 25) = ^
 
Remit the Part XIII tax with Form NR-76, NR4 Summary, and NR4 slip(s).