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Protected B when completed
Step 3 – Calculating the refundable tax on hand for the current year (continue)
 
 Part 3 – Refundable tax on hand (after distributions) at the end of the tax year
  Enter the amount from line 18 of Part 1    25
  Enter the amount from line 24 of Part 2    26
  Multiply line 26 by 50%   x 50 %  
  Refundable tax on hand   =  ► –  27
  Refundable tax on hand (after distributions) at the end of the tax year (line 25 minus line 27)   624   = •28
     
 
 Use Option A, complete Option B, or use Option C, whichever applies.
 A – If you satisfy the conditions specified in Step 4 and you want to make the election under subsection 207.5(2), go to Step 4.
 B – If you have distributed all the property the RCA held and no property remains
in the RCA at the end of the year (other than the right to receive a refund of the refundable tax):
  Enter the refundable tax on hand (from line 28 above)    29
 Enter the amount of the refundable tax on hand that will be distributed when
  received – send us the T4A-RCA or NR4 summaries   627   •30
  Multiply line 30 by 50%   x 50% ► –  31
  Line 29 minus line 31   629   = •32
     
 
 If the amount on line 32 is zero, enter the amount on line 39 of Step 5. If the amount is positive you must use Option A (if
available) or use Option C. For final returns reporting a positive result at line 32, you must use Option A.
 C – If Options A or B are not applicable, enter the amount from line 28 above on line 39 of step 5.
 
 
Step 4 – Election under subsection 207.5(2) to recover refundable tax on hand
 
You can make this election only if all of the property, if any, in the RCA at the end of the tax year (other than a right to claim a refund under subsections 164(1)
or 207.7(2)) consisted of cash, debt obligations, shares listed on a designated stock exchange, or any combination of these. The election is generally not
available if any part of the decline in value of the property is attributable to a prohibited investment or advantage.
 Property of the RCA trust (at the end of the tax year):
  Cash   631   •33
 
  Debt obligations: Principal amounts      34
  Fair market values      35
  Enter Line 34 or 35 for each, whichever is more + +   634   + •36
  Fair market value of shares listed on a designated stock exchange   635   + •37
  Total property of the RCA trust at the end of the tax year (add lines 33, 36, and 37). Transfer this amount to line 39.   636   = •38
     
 
 Election – You have to complete and sign the election before we can refund the tax.
I,   , custodian of the  RCA trust,
  (print name)    
 elect to have the amount on line 38 above deemed to be refundable tax at the end of the tax year. I have sent separate lists giving
 details of amounts entered on lines 34, 35, and 37.
         
Date Custodian's signature
 
Step 5 – Part XI.3 tax payable or refundable  
 
  Refundable tax on hand at the end of the tax year (line 28, 32, or 38, whichever one applies)   641   •39
 
  Refundable tax on hand at the beginning of the year   642   •40
  Refundable tax on hand transferred during the year to another RCA   643   –  41
  Refundable tax on hand transferred during the year from another RCA   644   +  42
  Line 40 minus line 41 plus line 42   =  ► –  43
  Subtotal: Total Part XI.3 tax payable or refundable in the year (line 39 minus line 43). If negative, enclose in brackets   646   = •44
     
 
 
T3-RCA E (23) Page 4 of 5
Protected B when completed
Step 6 – Tax on advantages and prohibited investments
 
  Tax under section 207.61 on prohibited investments x 50 % =   650   •45
  Tax under section 207.62 on advantages x 100 % =   651   + •46
  Minus allowable refund on prohibited investments   652   – •47
  Subtotal: Balance owing or refund (line 45 plus line 46 minus line 47)   653   = •48
     
 
 
Step 7 – Refundable tax remitted
 
  Refundable tax deducted and remitted by employer or contributor during the year   49
  Payments on account remitted by custodian during the year   +  50
  Line 49 plus line 50   662   = ► •51
 
 
Step 8 – Balance owing or refund  
 
  Balance owing or refund (line 44 plus line 48 minus line 51)   663   •52
     
 If the result is positive, you have a balance owing. If the result is negative, you have a refund.  
Amount enclosed    95   •53
  Balance owing: Pay a balance owing online using CRA’s My Payment service. You can also send us a cheque or money
order payable to the Receiver General. Do not mail cash
Refund code    102    54
(see the webpage for details)  
  Refund: To receive a refund by direct deposit, Complete Form T3-DD, Direct Deposit Request for T3.
 
 
Step 9 – Certification
 
I,  , certify that the information given in this return and on any attached documents is correct and complete.
(Print name)  
 
           
  Signature of authorized person   Position or office Telephone number Date YYYYMMDD  
 
 
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.
T3-RCA E (23) Page 5 of 5