Canada Revenue Agency |
加拿大税务局 | Protected B when completed | |||||||||||||||||||||||||||||||||||
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T3 Pooled Registered Pension Plan Tax Return | |||||||||||||||||||||||||||||||||||||
Unless otherwise stated, each legislative reference in this return is to the Income Tax Act. | Do not use this area. | ||||||||||||||||||||||||||||||||||||
Complete this return for a qualifying pooled registered pension plan (PRPP). | |||||||||||||||||||||||||||||||||||||
A PRPP is an accessible, straightforward retirement savings option for employed and self-employed individuals. | |||||||||||||||||||||||||||||||||||||
As a trustee of a trust governed by a PRPP, complete all applicable schedules. Enter "Nil" in any area of a schedule that does not apply. |
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Custodial trustees whose only function is to hold individual annuity contracts and who are not the trustees of a plan should not complete this return. |
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When a trustee does not act as administrator of the plan, the trustee is still responsible for obtaining and reporting the required information on this return. |
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Attach a statement of the plan's assets at the end of the tax year and a reconciliation of the year-end balance in the plan with that of the immediately preceding year. |
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If the plan is not registered under the Income Tax Act throughout its period of operation or existence during the tax year, the income may be taxable. To report taxable income or claim a Part XII.2 tax credit, complete the T3 Trust Income Tax and Information Return. |
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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. |
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Send one completed T3PRP return, along with any payment owing, no later than 90 days after the end of the tax year. Tax year refers to the calendar year for a pooled registered plan. If you do not file this return on time, we will charge penalties and interest on any amount owing. |
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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 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 trust or pension corporation keeps its books and records (if different from address above) | City | ||||||||||||||||||||||||||||||||||||
Province/Territory or State | Country | Postal or ZIP code | |||||||||||||||||||||||||||||||||||
Date the trust: came into existence | ► | ceased to exist | ► | ||||||||||||||||||||||||||||||||||
(effective date of registration) | Date (YYYY MM DD) | Date (YYYY MM DD) | |||||||||||||||||||||||||||||||||||
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 trust transferred the plan assets to a new trust, or insurance company, give the name of the new trust, or insurance company, and the date the funds were transferred. |
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Name of new trust, or insurance company | Date (YYYY MM DD) | ||||||||||||||||||||||||||||||||||||
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Protected B when completed | |||||||||||||||||||||||||||||||||||||
Summary of tax or refund | |||||||||||||||||||||||||||||||||||||
Tax payable under subsection 207.1(5) on agreements to acquire shares (from line 5 of Schedule 1) | 190 | •1 | |||||||||||||||||||||||||||||||||||
Minus: Payments on account | 010 | – | •2 | ||||||||||||||||||||||||||||||||||
Balance owing or refund (line 1 minus line 2) | 090 | = | •3 | ||||||||||||||||||||||||||||||||||
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 | •4 | |||||||||||||||||||||||||||||||||||
Refund code (see the guide for details) | 102 | 5 | |||||||||||||||||||||||||||||||||||
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 – 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). |
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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 5 below. |
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Tax on agreements to acquire shares (enter this amount on line 1). | 241 | 6 | |||||||||||||||||||||||||||||||||||
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 trustee or trust company official | Position or office (if trustee is a corporation) | 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 |
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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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