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Flag Canada Revenue
Agency		 Agence du revenu
du Canada		 Protected B when completed
Amateur Athlete Trust Income 09
Tax Return  
 
Unless otherwise stated, each legislative reference in this return is to the Income Tax Act. Do not use this area.
This return is required to be filed by a registered Canadian amateur athletic association (RCAAA) or "third party"
described on Form T1061, Canadian Amateur Athlete Trust Group Information Return, which acts as a trustee for an
"amateur athlete trust," for an arrangement described in subsection 143.1(1.1) when any of the following apply:		  
• the trust makes a distribution, in the tax year, to the individual athlete or former athlete who was, at that time, a non-
resident person		  
• the trust is deemed to have distributed, in the tax year, to the individual athlete or former athlete who has not
competed in an international sporting event as a Canadian national team member for eight years and who was, at
that time, a non-resident person		  
• the trust is deemed to have distributed, in the tax year, to the individual athlete or former athlete who has died and
who was, at the time of death, a non-resident person		  
• the trust is subject to tax under subsection 207.1(5) on an agreement to acquire shares  
File this completed T3ATH-IND return along with the Form T1061 for the tax year and send us any payment owing.  
 
Identification and other information
 
 Is this an amended return? Yes
1
 No
2
 Is this return a first year filing? Yes
1
 No 
2
 Tax year of return   
       
 Athlete's last name  Athlete's first name and initials  Account number (if one has been assigned)
T
 Athlete's address  Athlete's SIN
 
 City Province, territory or State Country Postal or ZIP code
 
 
Trustee information (choose only one of the two following options and fill in the required information about the trustee)
Enter only the information of the trustee that is the CRA's primary contact. Do not enter information for any other trustees.
Option 1 – The trustee is an individual (for example, a third party, a trustee, a filer or an administrator)  
 First name of trustee  Last name of trustee  Telephone number
 Address City Province, territory or State Country  Postal or ZIP code
 
Option 2 – The trustee is a non-individual (for example, a name of RCAAA, a third party, a corporation, a partnership or a trust company)  
 Name of non-individual trustee  RCAAA registration number (if applicable)
 
 First name of contact person  Last name of contact person  Telephone number
 Address City Province, territory or State Country  Postal or ZIP code
 
 
Information about the trust
 Address where the trust keeps its books and records (if different from trustee's address)
 
 City Province, territory or State Country  Postal or ZIP code
 
 
Date the trust was  Did the trust cease to Yes
1
  If yes, give the date  
created Year Month Day  exist in the tax year? ► No
2
  the trust wound up. Year Month Day  
 
 Province or territory of residence of the trust Your language of correspondence:
 English  French
   
 
Beneficial ownership information requirement
Answer the following questions to determine if the amateur athlete trust is required to file a T3SCH15, Beneficial Ownership Information of a Trust.
For more information, see Guide T4013, T3 Trust Guide.
 
1. Does the amateur athlete trust fall outside of the meaning of "express trust" (as defined in the T3 Trust Guide) or for civil law
  purposes was the trust established by law or by judgement? Yes 
1
 No 
2
  If you answered yes to question 1, you are not required to complete a T3SCH15 for the trust.
  If you answered no to question 1, answer question 2.
2. Did the assets held in the trust have a total fair market value not exceeding $50,000 throughout the year? Yes 
1
 No 
2
  If you answered yes to question 2, you are not required to complete a T3SCH15 for the trust.
  If you answered no to question 2, a completed T3SCH15 must be filed with this Form T3ATH-IND.
3. Were all of the trustees and beneficiaries related individuals, and did the assets held in the trust (a) consist only of those listed
  in paragraph 150(1.2)(b.1) and (b) have a total fair market value not exceeding $250,000 throughout the year? Yes 
1
 No 
2
 
T3ATH-IND E (24) (Ce formulaire est disponible en français.) Page 1 of 2 Canada Logo
Protected B when completed
Calculating Part XII.2 tax and Part XIII non-resident withholding tax
 
  Use this area to calculate the Part XII.2 tax on distributions of amounts to a non-resident athlete or former athlete.
The Part XII.2 tax is due within 90 days after the trust's year-end. Trustees are liable for any Part XII.2 tax not paid by the due date.
 
  Part 1 – Calculating Part XII.2 tax
  Amounts distributed to, or for the benefit of, the non-resident athlete in the year    1
  Amounts deemed to have been distributed to a non-resident athlete during the year
  (60% of the fair market value of the property held when the athlete died or the trust ceased to exist)       +  2
  Total amount taxable in the year (add lines 1 and 2)   270   =  3
  Part XII.2 tax: Amount from line 3 x 2/3 =    4
     
  Part 2 – Calculating Part XIII non-resident withholding tax
• The trustee has to withhold Part XIII tax and send it to us by the 15th day of the month after the month the tax was withheld. The Part XIII tax is the amount
on line 3 above multiplied by 25%. Provisions of a tax treaty might reduce this amount. The rates that apply to trust income that residents of various foreign
countries receive are shown in the appendix of Information Circular IC76-12R8, Applicable rate of Part XIII tax on amounts paid or credited to persons in
countries with which Canada has a tax convention.
• Report the amount of tax payable on an NR4 Summary, Return of Amounts Paid or Credited to Non-Residents of Canada, and the related NR4 slips,
Statement of Amounts Paid or Credited to Non-Residents of Canada. Subtract any Part XIII tax on distributions the association previously paid showing on
Form NR76, Non-Resident Tax Statement of Account.
• Enter the payer's remittance number.  
 
 
Agreements entered into to acquire shares of the capital stock of a corporation
(other than from the corporation) at a price that may differ from their fair market value when acquired
 
• Complete this area and Form T2000, Calculation of tax on agreements to acquire shares (subsection 207.1(5) of the Income Tax Act), if the trust entered
into an agreement (other than for the acquisition, or the writing by it, of an option listed on a designated stock exchange) to acquire a share of the capital
stock of a corporation (other than from the corporation) at a price different from the fair market value at the time the share may be acquired.
• Send us the completed Form T2000 with this return.
 
  Subsection 207.1(5) tax on agreements to acquire shares (enter the amount calculated on Form T2000)   241    5
 
 
Summary of tax or refund
 
  Tax under subsection 207.1(5) on agreements to acquire shares (from line 5)   140    6
 
  Part XII.2 tax (line 4 above)   170   +  7
 
  Add lines 6 and 7. Total tax payable   190   = •8
 
  Minus: Payments on account   010   – •9
 
  Line 8 minus line 9 Balance owing or refund   090   =  10
       
  If the result is positive, you have a balance owing. If the result is negative, you have a refund.
Generally, we do not charge or refund a difference of $2 or less.		    
  Amount enclosed    095   •11
  Balance owing: Pay a balance owing online using CRA’s My Payment service at canada.ca/cra-my-payment. You can also
send us a cheque or money order payable to the Receiver General. Do not mail cash.
Refund code (see Guide T4013, T3 Trust Guide for details)  102    12
  Refund: To receive a refund by direct deposit, complete Form T3-DD, Direct Deposit Request for T3.
 
 
Certification
 
I,  , certify that the information given on this return and in any attached document is correct and complete.  
(Print name)  
 
           
Signature of amateur athlete trust official   Position or office   Telephone number Date YYYYMMDD  
 
 
How to file this return
 
  By internet By mail
  You have the option to file this return through EFILE.
For more information about this filing method, go to canada.ca/efile.		 Sudbury Tax Centre
T3 Trust Returns Program
Canada Revenue Agency
2ND-FL-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, and 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 Info Source at canada.ca/cra-info-source.
 
T3ATH-IND E (24) Page 2 of 2