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Flag Canada Revenue
Agency		 Agence du revenu
du Canada		 Protected B when completed
  11
Group Income Tax and Information Return for
RRSP, RRIF, RESP, or RDSP Trusts
Unless otherwise stated, each legislative reference in this return is to the Income Tax Act. Do not use this area
Send one completed T3GR 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.		  
If you are required to pay tax under subsection 207.1(5), complete Form T2000,Calculation of Tax on Agreements to
Acquire Shares. 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, the worksheets you need to complete this return, and the T3 Trust
Forms from our website at canada.ca/cra-forms-publications or by calling 1-800-959-8281.		  
For transactions occurring and investments acquired after March 22, 2017, taxes under subsection 207.1(3) on
non-qualified property of an RESP, subsection 206.2(1) on advantages in relation to an RDSP, and subsection 206.3(1) on
property used as security in relation to an RDSP have been replaced by the current anti-avoidance rules under Part XI.01.		  
For transactions and events occurring, income earned, capital gains accruing and investments acquired, after
March 22, 2017, the anti-avoidance rules governing RRIFs, RRSPs and TFSAs have been extended to RDSPs and RESPs.		  
For more information, see Guide T4040, RRSPs and Other Registered Plans for Retirement, Guide RC4460, Registered Disability Savings Plan, and
Guide RC4092, Registered Education Savings Plans.
Use Form RC339, Individual Return for Certain Taxes for RRSPs, RRIFs, RESPs or RDSPs, if, at any time after March 22, 2017 for RESPs and RDSPs, your
registered plan trust acquired a non-qualified investment or if a previously acquired property became non-qualified. For advantages extended by the RDSP issuer
or RESP promoter after March 22, 2017, use form RC298, Advantage Tax Return for RRSP, TFSA or RDSP issuers, RESP promoters or RRIF Carriers.
Attach a list of all taxable RRSPs, RRIFs, RESPs, or RDSPs registered under this specimen plan or fund. The list must contain the number of the plan or fund, the
name and social insurance number of each person who is an annuitant, holder or subscriber under the plan or fund and the amount and type of tax.
A comparable list of RRSPs, RRIFs, RESPs, or RDSPs that are not taxable must be available if we request it.
 
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   
 
 I am completing this return for a group of (check one): 1 RRSPs 2 RRIFs 3  RESPs 4 RDSPs
 
 Name of specimen plan or fund Trust account number
T
 Province or territory of residence of the plan or fund Specimen plan or fund approval 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
 
 
If the mailing address of the trust is different from the address above, fill in this section.
 Care of (C/O)  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
 
 
 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  
 
 
T3GR E (23) (Ce formulaire est disponible en français.) Page 1 of 2 Canada Logo
 
Protected B when completed
 
  Total assets of specimen plan or specimen fund as of December 31 of the calendar year   700   $  
 
Specimen plan or fund information
 
  Number of RRSPs, RRIFs, RESPs, or RDSPs conforming to the specimen plan or fund
  as of December 31 of the previous year   711   1
  Number of RRSPs, RRIFs, RESPs, or RDSPs conforming to the specimen plan or fund entered
  into in the year that are, or will be, registered   712   + 2
  Number of RRSPs, RRIFs, RESPs, or RDSPs already registered that were transferred to,
  or amalgamated with, the specimen plan or fund by an amendment in the year   713   + 3
  Add lines 1 to 3. This is the total number of RRSPs, RRIFs, RESPs, or RDSPs
  under this specimen plan or fund during the calendar year   714   = 4
  Number of RRSPs, RRIFs, RESPs, or RDSPs for which registration was terminated during the year (include: terminations
  that occur as a result of a transfer to another plan or fund)   715   – 5
  Line 4 minus line 5. This is the total number of RRSPs, RRIFs, RESPs, or RDSPs
  under the specimen plan or fund as of December 31 of the calendar year   716   = 6
   
  Number of RRSPs, RRIFs, RESPs or RDSPs from line 4 that are taxable under subsections 207.1(1), (3), and (4), 207.1(5)   717     7
  If line 7 is greater than zero, complete the summary of tax or refund.
 
Summary of tax or refund
 
   
  Tax under subsection 207.1(5) on agreements to acquire shares (from Form T2000 on our website)   140     •8
   
  Tax under subsection 207.1(1), (3), (4) on non-qualified investments (from Worksheet T3GR-WS on our website)   150   + •9
 
  Total tax payable (line 8 plus line 9)   190   = •10
 
  Minus: Payments on account   010   – •11
 
  Balance owing or refund (line 10 minus line 11)   090   = •12
     
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   •13
 
Refund code (see the guide for details)    102    14
  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.
 
 
Certification
 
I,  , certify that the information given on this return and in any attached documents is correct, complete and
(Print name)   fully discloses all of my income.
 
           
  Signature of trust company official Position or title Telephone number Date YYYY MM DD
 
 
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.
 
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