T1055 - 在线填写并自动计算/完成CRA税务表格

Canada Revenue
Agency

Agence du revenu
du Canada

Protected B when completed

Summary of Deemed Dispositions

(2002 and later tax years)

Name of trust

Trust account number

Tax year

Instructions

•

Use this form to report deemed dispositions on the following days:

A –

For a spousal or common-law partner trust: the day the beneficiary spouse or common-law partner dies

B –

For a joint spousal or common-law partner trust: the day the settlor or the beneficiary spouse or common-law partner dies, whichever is later

C –

For an alter ego trust: the day the settlor dies. However, if the trust filed an election not to be considered an alter ego trust, see G below

D –

For a trust that distributes property to a beneficiary for the beneficiary's capital interest in the trust, and it is reasonable to consider that the distribution
was financed by a liability of the trust, and one of the reasons for incurring the liability was to avoid paying tax because of the death of an individual: the
day the property was distributed

E –

If an individual has transferred property (other than Canadian real estate, Canadian resource property, Canadian timber resource property, property of a
business the trust carried on through a permanent establishment in Canada, or certain pension interests or rights) after December 17, 1999, to an alter
ego trust, or a trust for the individual's spouse or common-law partner, and it is reasonable to conclude that the individual transferred the property while
planning to emigrate from Canada: the day the individual stops being a resident of Canada

F –

For a trust to which property was transferred by an individual (other than a trust) and the transfer did not result in a change in beneficial ownership of that
property and no person (other than the individual) or partnership has any absolute or contingent right as a beneficiary under the trust: the day the
individual dies

G –

For trusts other than those described in A, B, C, and F: the day that is 21 years after the day the trust was created

H –

For all trusts: on every 21st anniversary of the day established above in A, B, C, F, and G

•

See "Types of trusts" in Guide T4013, T3 Trust Guide, for the definitions of

–

spousal or common-law partner trust

–

joint spousal or common-law partner trust

–

alter ego trust

•

Do not report a deemed disposition on any property that was actually disposed of in the tax year, unless this was for a spousal or common-law partner trust, a
joint spousal or common-law partner trust, or an alter ego trust. For more information, see "Form T1055, Summary of Deemed Dispositions" in Chapter 3 of
the T3 Trust Guide.

•

When a trust (including a deemed resident trust) ceases to be resident in Canada, the trust will be deemed to have disposed of its property immediately
before that time. These deemed dispositions should be reported on Schedule 1. For more information, see "Capital dispositions – Rules for trusts" in Chapter
3 of the T3 Trust Guide.

•

After 2015, if a particular beneficiary under a trust described in A, B, C or F above dies in the tax year, there is a deemed tax year-end of the trust on the day
established above in A, B, C or F.

Additional information for situations A to F

For situations A and B :

First name of deceased beneficiary spouse or common-law partner

Last name of deceased beneficiary spouse or common-law partner

Address

Social insurance number (SIN)

Year Month Day

Date of death:

For situations C and F :

First name of deceased settlor or transferor

Last name of deceased settlor or transferor

Address

Social insurance number (SIN)

Year Month Day

Date of death:

For situations D and E :

Year Month Day

Did any of the events described in D or E above occur? If yes, enter the applicable date.

Yes

T1055 E (23)

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Protected B when completed

Qualified small business corporation
shares (Report publicly traded shares, mutual fund units,
and other shares on line 3 below)

(1)
Year of
acquisition

(2)
Deemed proceeds
of disposition

(3)
Adjusted
cost base

(4)
Gain (or loss)
(col. 2 minus col. 3)

Number

Name of corporation and class of shares

Total

55011

55012

►

Qualified farm or fishing property

Address or legal description

Total

55021

55022

►

Mutual fund units and other shares

Number

Name of fund or corporation and class
of shares

Total

55031

55032

►

Real estate and depreciable property

Address or legal description

Total

55041

55042

►

Bonds, debentures, promissory notes, and other similar properties

Face value

Maturity date

Name of issuer

Total

55051

55052

►

Personal-use property (full description)

Total

55061

(if negative,

55062

►

enter "0")

Listed personal property (LPP) (full description)

Total

55071

55072

Minus: LPP losses from line 7 of Schedule 1 and unapplied LPP losses of other years

not claimed on line 8 of Schedule 1

55080

–

Total (gain only – line 7 minus line 8)

►

Total of all net gains (or losses) from capital properties (add lines 1 to 6 plus line 9)

Total deemed taxable capital gains (allowable capital losses) from deemed dispositions (line 10)

x 1/2

55250

Deemed taxable capital gains (positive amount only, from line 11)

Net capital losses (line 24 of Schedule 1)

55310

–

Adjusted deemed taxable capital gains (line 12 minus line 13; if negative, enter "0")

55320

►

Depreciable property – Recapture

Class number

Capital cost*

Undepreciated capital cost

Recapture (positive amounts only)

Total

55331

55332

55333

►

* Enter the fair market value if it is less than the capital cost. For timber resource property, always enter the fair market value.

Canadian and foreign resource property (income amount)

55340

Minus: Canadian and foreign resource property (deduction amount)

55350

–

Net Canadian and foreign resource property (line 16 minus line 17)

►

Land held in inventory (income/loss amount)

55370

Total income/losses from deemed dispositions (add lines 14, 15, 18, and 19).

55420

Enter this amount on line 10 of the T3 return.

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Protected B when completed

Schedule 1, adjusted line 24

Complete this area if you calculated a deemed allowable capital loss on line 11 of this form and a taxable capital gain on line 24 of Schedule 1.

Taxable capital gains (positive amount only, from line 24 of Schedule 1)

Deemed allowable capital losses (line 11 of this form)

–

Adjusted taxable capital gains (line 21 minus line 22; if negative, enter "0").

55530

Enter this amount on line 1 of the T3 return.

Calculation for election on Form T2223, Election, Under Subsection

159(6.1) of the Income Tax Act, by a Trust to Defer Payment of Income Tax

To determine how much tax the trust can elect to defer, you have to calculate the following amounts:

•

Line 25 (below) – Taxable income excluding deemed dispositions reported on line 10 of the T3 return

Note

To calculate line 25, you must adjust the amounts on the following lines of the T3 return, if they increased or decreased because of deemed dispositions:

Line 1 – Taxable capital gains

Line 28 – Total deductible income allocations

Line 33 – Non-capital losses of other years

Line 34 – Net capital losses of other years

Line 41 – Other deductions to arrive at taxable income, if this line includes losses from previous years that have been fully or partially applied against

income from deemed dispositions

•

Line 26 (below) – Total taxes payable, based on taxable income excluding, deemed dispositions

•

Line 27 (below) – Increase in total taxes payable, resulting from the deemed dispositions

Total taxes payable on taxable income with deemed dispositions included in income (lines 44 and 45 of the T3 return)

Taxable income with deemed dispositions excluded from income (attach a copy of the calculation)

55820

•25

Total taxes payable on taxable income with deemed dispositions excluded from income (attach a copy of the calculation)

55830

–

•26

Amount of tax on which the trust can elect to defer payment (line 24 minus line 26).

55840

Enter this amount on Form T2223.

See the privacy notice on your return.

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