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Flag Canada Revenue
Agency		 Agence du revenu
du Canada		 Protected B when completed
  02
T3D Income Tax Return
for Deferred Profit Sharing Plan (DPSP) or Revoked DPSP
 
Unless otherwise stated, each legislative reference in this return is to the Income Tax Act.
 Do not use this area
As trustee for a trust governed by a DPSP, you have to complete this return every year. Complete all applicable
schedules. Enter "Nil" in any area of a schedule you attach that does not apply.
  
If, at any time in the tax year, the plan was a revoked plan under subsection 147(14) or 147(14.1), the income of the
trust may be taxable. To report taxable income or claim a Part XII.2 tax credit, complete the T3 Trust Income Tax and
Information Return.
  
You can get a copy of Guide T4013, T3 Trust Guide and the T3 Trust Forms from our Web site at
canada.ca/cra-forms-publications or by calling 1-800-959-8281.
  
Send one completed T3D return, along with any payment owing, no later than 90 days after the end of the tax year.
If you do not file this return on time, we will charge penalties and interest on any amount owing.
  
   
Identification and other information
 
 Is this an amended return? 1 Yes 2  No Is this return a first year filing? 1 Yes 2 No Tax year of return   
       
 Name of plan Account number (if one has been assigned)
T
 Province or territory of residence of the plan Plan registration number Your language of correspondence:
English  French 
     
 
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 trustee, a filer, a custodian, an executor, a liquidator, 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 corporation, a partnership, or a trust company)
 Name of non-individual trustee
 
 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 address above)  City
 
Province/Territory or State Country  Postal or ZIP code
 
 
 Give the date the trust came into existence ► Give the date the trust ►  
 (effective date of registration) Year Month Day ceased to exist Year Month Day  
 
 Did the trust also file a related T3RET, T3 Trust If yes, provide the related
 Income Tax and Information Return? Yes
1
 No 
2
 trust account number. T  
 
 If the plan was revoked in the tax year, give the
effective date of revocation.		 If assets were transferred to a new trustee in the tax year, give the name of the new trustee and
the date of transfer.
         
  Year Month Day   Name of new trustee   Year Month Day  
 
 
T3D E (23) (Ce formulaire est disponible en français.) Page 1 of 5 Canada Logo
 
Protected B when completed
Summary of tax or refund
 
  Tax under subsection 198(1) on non-qualified investments acquired (line 1 of Schedule 1)   100   •1
   
  Tax under subsection 198(1) on trust property used as security for a loan (line 2 of Schedule 1)   105   + •2
   
  Tax under section 201 on purchase or sale for inadequate consideration (line 7 of Schedule 1)   110   + 3
   
  Tax under subsection 204.1(3) on excess amount (line 7 of Schedule 2)   115   + 4
   
  Tax under subsection 207.1(5) on agreements to acquire shares (line 1 of Schedule 3)   140   + 5
   
  Tax under subsection 207.1(2) on non-qualified property (line 3 of Schedule 4)   150   + 6
   
  Total tax payable (add lines 1 to 6)    190   = • 7
   
  Minus: Payments on account   010   – • 8
 
  Unpaid balance of tax (line 7 minus line 8)       = 9
  Minus: Refund under subsection 198(4) of tax on the disposition of non-qualified
  investments (line 1 of Schedule 5)   060   •10
  Refund under subsection 198(5) of tax on the recovery of property given as
  security (line 2 of Schedule 5)   070   + •11
  Refund under subsection 199(2) of tax on the disposition of initial non-qualified
  investments (line 9 of Schedule 5)   080   + •12
 
  Subtotal (add lines 10 to 12)   = ► – 13
 
  Balance owing or refund (line 9 minus line 13)   090   = •14
     
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 $2 or less.  
Amount enclosed   095   •15
 
Refund code (see the guide for details)    102   16
  Balance owing: Attach a cheque or money order payable to the Receiver General. Do not mail cash.    
 
  Refund: To receive a refund by direct deposit, complete Form T3-DD, Direct Deposit Request for T3.
 
Schedule 1 – Complete areas that apply to the trust. Attach a separate sheet if required.
 
Area A – Non-qualified investments acquired in the tax year
Complete this area if the trust acquired non-qualified investments as defined in section 204, even if the investments were disposed of during the tax year. The
payment due date for tax on non-qualified investments is 10 days after the investments were acquired.

Description of investment
Date acquired		 Fair market value at
date of acquisition
  
   
   
Tax on non-qualified investments (100%).  1
Enter this amount on line 1 in summary of tax or refund.   
 
Area B – Trust property used as security for a loan in the tax year
Complete this area if the trust used trust property as security for a loan in the tax year, even if the loan ceased to exist during the tax year.
The payment due date for tax on property used as security for a loan is 10 days after the property is used as security.

Description of property		 Date first used as
security		 Fair market value at
date first used		  
   
   
Tax on property used as security for a loan (100%).  2
Enter this amount on line 2 in summary of tax or refund.   
 
Area C – Purchase or sale for inadequate consideration
Complete this area if, during the tax year, the trust disposed of property below fair market value or acquired property for more than fair market value.
 
Section 1 – Disposition of trust property below fair market value
(a)
Description of property		 (b)
Date of
disposition		 (c)
Fair market value
at date of disposition		 (d)
Proceeds of
disposition		 (e)
(c) minus (d)		  
   
   
Taxable amount.  3
To be included in the income of whoever disposed of it.   
 
T3D E (23) Page 2 of 5  
Protected B when completed
 
Section 2 – Acquisition of trust property above fair market value
(a)
Description of property		 (b)
Date of acquisition		 (c)
Cost of property to
trust		 (d)
Fair market value
at date of acquisition		 (e)
(c) minus (d)		  
   
   
Taxable amount.    + 4
To be included in the income of whoever disposed of it.   
Taxable amount (line 3 plus line 4)    210   = 5
  x               50% 6
Tax where inadequate consideration given on purchase or sale (multiply line 5 by line 6)   = 7
     
Enter this amount on line 3 in summary of tax or refund.  
 
Schedule 2 – Tax under subsection 204.1(3) on excess amount
 
Complete this schedule if any of the following conditions apply:
• the trust had an excess amount at the end of the preceding year
• the trust received a gift after May 25, 1976
• a beneficiary made a contribution that was not returned to the beneficiary before the end of a month
An excess amount at the end of a month represents the total contributions that a beneficiary made that were not returned to the beneficiary before the end of the
month plus the total gifts made to the trust after May 25, 1976, and before the end of the month. Do not include in column (c), contributions transferred to the
plan on a tax-free basis under subsection 147(19) or contributions that were deducted by the beneficiary under paragraph 60(k) in 1990 or before.
 
Before you complete Area A below, answer the following question:
In what years were excess contributions made?  
 
Area A – Complete a separate Area A for each beneficiary who contributed to the DPSP if the contributions
represent an excess amount for the trust.		 Area B –
Complete this area		  
Name of beneficiary Social insurance number (SIN) only once.  
   
(a) (b)

Amount from column
(f) for the previous
months. For January,
use December of the
previous year.		 (c)

Total contributions
made by a beneficiary
during the month		 (d)

(b) plus (c)		 (e)

Contributions
returned to the
beneficiary during
the month		 (f)

(d) minus (e)		 (g)

Aggregate of gifts
made to the trust after
May 25, 1976, and
before the end of
month		  
 January  
 February  
 March  
 April  
 May  
 June  
 July  
 August  
 September  
 October  
 November  
 December  
Taxable amount  1 2
 
Area C – Taxable amount  
 
Total taxable amount for all beneficiaries for which you completed Area A (line 1 above)   3
Taxable amount for gifts in Area B (line 2 above)   + 4
Total taxable amount (line 3 plus line 4)   215   = 5
  x               1% 6
Tax on excess amount (multiply line 5 by line 6)   = 7
     
Enter this amount on line 4 in summary of tax or refund.  
 
T3D E (23) Page 3 of 5  
Protected B when completed
 
Schedule 3 – Tax under subsection 207.1(5) on agreements to acquire shares
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 shares of
the capital stock of a corporation (other than from the corporation) at a price different from the fair market value when acquired, it may have to pay tax under
subsection 207.1(5).
If this is the case, complete Form T2000, Calculation of Tax on Agreements to Acquire Shares, and attach it to this return. Enter the amount determined on Form
T2000 on line 1 below.
Tax on agreements to acquire shares.   241   1
     
Enter this amount on line 5 in summary of tax or refund.  
 
Schedule 4 – Part XI.1 tax on non-qualified property
Complete this schedule if the trust held any property that, at the end of any month in the tax year, was not a qualified investment. Do not complete this schedule
for any month at the end of which the trust was governed by a revoked plan. As per paragraph 207.1(2)(b), do not include in the calculation of the amount under
this schedule, any non-qualified property acquired before August 25, 1972.
In column (b), enter the fair market value at the time of acquisition of all property that, at the end of any month in the tax year, was not a qualified investment.
(a)
As at end of		 (b)
Fair market value at the time of acquisition of all
property that is not a qualified investment at end
of month		 (c)
Fair market value at the time of acquisition
of column (b) property that is taxable under
paragraph 198(1)(c)		 (d)

(b) minus (c)		  
 January  
 February  
 March  
 April  
 May  
 June  
 July  
 August  
 September  
 October  
 November  
 December  
   
Taxable amount: Total of all amounts in column (d)  245   1
  x                  1% 2
Part XI.1 tax on non-qualified property (multiply line 1 by line 2)  3
Enter this amount on line 6 in summary of tax or refund.  
 
Schedule 5 – Refund of tax under subsections 198(4), 198(5), and 199(2)
 
Area A – Refund of tax on the disposition of non-qualified investments acquired after December 21, 1966
(a)
Description of investment		 (b)
Date acquired		 (c)
Tax imposed on
acquisition		 (d)
Date of disposition		 (e)
Proceeds of
disposition		 (f)
Amount (c) or (e),
whichever is less		  
   
Refund of tax on the disposition of non-qualified investments  1
Enter this amount on line 10 in summary of tax or refund.   
 
Area B – Refund of tax on the recovery of property given as security for a loan after December 21, 1966
Note: In column (e), do not use the interest portion of any loan payments made by the DPSP, or any decrease in value of DPSP property to calculate
the loss.
(a)
Description of property		 (b)
Date first used as
security		 (c)
Tax imposed on use		 (d)
Date ceased to exist		 (e)
Net loss sustained
through use		 (f)
(c) minus (e)		  
   
Refund of tax on the recovery of property given as security for a loan  2
Enter this amount on line 11 in summary of tax or refund.   
 
T3D E (23) Page 4 of 5  
Protected B when completed
 
Area C – Refund of tax on the disposition of initial non-qualified investments  
 
Total taxes under subsection 199(1) paid in previous years on initial non-qualified investments   3
Initial base of non-qualified investments    4
Proceeds of disposition in all years   –  5
Line 4 minus line 5. If negative, enter "0"   =  6
Previous refunds of tax on initial non-qualified investments   +  7
Line 6 plus line 7   = ► – 8
Refund of tax on the disposition of initial non-qualified investments (line 3 minus line 8)   = 9
     
Enter this amount on line 12 in summary of tax or refund.  
 
Certification
 
I,  , certify that the information given on this return and in any attached documents is correct, complete and fully
(Print name)  discloses all of my income.
 
           
  Signature of authorized official Position or title Telephone number Date
 
 
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
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.
 
T3D E (23) Page 5 of 5