T2000 - fill out and auto calculate/complete form online

Canada Revenue
Agency

Agence du revenu
du Canada

Calculation of tax on agreements to acquire shares
(section 207.1(5) of the Income Tax Act)

Protected B when completed

•

Complete this return for 2002 and later tax years for a taxpayer who agreed to acquire shares of the capital stock of a corporation from someone other than the corporation, at a price different from the fair market value of the shares when
they were acquired. The date the agreement to acquire the shares was entered into determines which columns to complete in Area 2 below.

•

For each month, attach a description of the shares that were subject to an agreement at any time in the month (other than an option listed on a designated stock exchange). State how many shares were subject to such an agreement.

•

Tax year refers to the tax year of the person required to file this return.

Area 1 – Identification

Name

Telephone number

Year Month Day

Address

City

Province/Territory or State

Country

Postal or ZIP code

Account number

Name of Plan/Fund/Amateur Athlete for the associated T3ATH-IND, T3D, T3GR, T3P, T3PRP or T3S income tax return

Trust account number

Area 2 – Calculating the amounts subject to tax

Complete columns B to H based on the date the agreement was entered into.

For agreements after 1992 but before April 26, 1995

For agreements after April 25, 1995

Month

For agreements
before
July 14, 1990,
enter the maximum
amount required to
pay for the shares.

For agreements
after July 13, 1990,
but before 1993,
enter the fair
market value of the
shares at the time
of the agreement.

D

Enter the fair
market value of the
shares at the time
of the agreement.

E

Enter the total
amount of
dividends paid on
the shares.

F

Enter the total
amount of
dividends
received from
the shares.

G

Enter the total
amount of
dividends paid on
the shares.

H

Enter the total
amount of
dividends
received from
the shares.

Enter 1%
of column B.

Enter 1%
of column C.

Enter 1%
of column D.

Column E
minus
column F

Enter the
amount from
column K or
column L,
whichever is
less.

Column G
minus
column H

January

February

March

April

May

June

July

August

September

October

November

December

Total

Area 3 – Calculating tax payable

Area 4 – Certification

Send the completed return, along with any payment owing, to the

tax centre or tax services office for the area in which the books and

Total of all amounts from columns I, J, M, and N

2411

, certify that the information given on this return and in

records are maintained for the person required to file this return.

Minus payments on account

–

any attached documents is correct and complete.

Send it no later than 90 days after the end of the tax year. Attach a

Balance owing or refund

cheque or money order payable to the Receiver General. Do not mail

Date

Authorized person's signature

Position or title

cash. Refund: Complete Form T3-DD, Direct deposit request for T3.

We neither charge nor refund a difference of $2 or less.

T2000 E (23)

(Ce formulaire est disponible en français.)

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Protected B when completed

How to file this return

By internet
You have the option to file this return through EFILE.
For more information about this filing method, go to
canada.ca/efile.

By mail
Sudbury Tax Centre
T3 Trust Returns Program
Canada Revenue Agency
1050 Notre Dame Avenue
Sudbury ON P3A 6C2

Personal information (including the SIN) is collected and used to administer or enforce the Income Tax Act and related programs and activities including administering tax, benefits, audit, compliance, and collection. The information collected may be disclosed to other federal, provincial,
territorial, aboriginal or foreign government institutions to the extent authorized by law. Failure to provide this information may result in paying interest or penalties, or in other actions. Under the Privacy Act, individuals have a right of protection, access to and correction of their personal
information, or to file a complaint with the Privacy Commissioner of Canada regarding the handling of their personal information. Refer to Personal Information Bank CRA PPU 015 on Information about Programs and Information Holdings at canada.ca/cra-information-about-programs.

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