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Flag Canada Revenue
Agency		 Agence du revenu
du Canada		 Protected B when completed
  06
Registered Investment Income Tax Return
Unless otherwise stated, each legislative reference in this return is to the Income Tax Act. Do not use this area.
   
As the representative of a corporation or trust that has been accepted for registration as a registered investment under
section 204.4, you have to complete this return every year.		  
   
You also have to complete this return for any corporation or trust whose registration has been terminated during the
current or the preceding tax year.		  
   
Send one completed T3RI 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 this return is being filed for a trust, as a trustee you may be required to file a T3 Schedule 15 - Beneficial ownership
information of a trust, along with a T3RET T3 Trust Income Tax and Information Return. For more information, refer
to T4013, T3 Trust Guide.		  
Note: Filing this return does not remove the requirement, if it applies, that the corporation file the T2 Corporation
Income Tax Return or that the trust file the T3 Trust Income Tax and Information Return.
   
Identification and other information
 Is this an amended return? 1 Yes 2  No Is this return a first year filing? 1 Yes 2 No  
 
 Name of the registered investment for which this return is filed Account number (if one has been assigned)
T
 Province or territory of residence of the registered investment 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 filer  Last name of filer  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 (filer)
 
 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
 
 
 Tax year of the return: From to  
  Date (YYYY MM DD)   Date (YYYY MM DD)  
 
 Enter the date the registered investment: came into existence ►  ceased to exist ►   
  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 corporation or trust has been notified that their registration as a registered investment has been revoked or terminated,  
 enter the date of notification. Date (YYYY MM DD)  
 
 
T3RI E (23) (Ce formulaire est disponible en français.) Page 1 of 4 Canada Logo
 
Protected B when completed
Summary of tax or refund
 
  Tax under subsection 204.6(1) on investments not prescribed (from Area A of Schedule 2)   120   1
 
  Tax under subsection 204.6(2) on holdings of excess securities of a corporation or debtor (from Area B of Schedule 2)   125   + 2
 
  Tax under subsection 204.6(3) on excess real or immovable property held (from Area C of Schedule 2)   130   + 3
 
  Total tax payable (add lines 1 to 3)    190   = • 4
 
  Minus: Payments on account   010   – • 5
 
  Balance owing or refund (line 4 minus line 5)   090   = • 6
     
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   • 7
 
Refund code (see the guide for details)    102    8
  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 authorized official Position or office Telephone number Date YYYY MM DD
 
How to file this return
 
  By internet By mail
 

You have the option to 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
 
Which schedules do you have to complete?
  Schedule 1
  Identify the type of corporation or trust as registered under section 204.4.
  Complete Schedule 2 if applicable. Enter "N/A" in any area that does not apply. Attach additional sheets if there is not enough space.
 
  Schedule 2
  • Complete Area A if:
  – the registered investment is a quasi pooled fund trust, a quasi mutual fund trust, a quasi mutual fund corporation, or a quasi investment corporation
that held, at the end of any month in the tax year, property that is not a prescribed investment. A prescribed investment is defined in section 4901 of
the Income Tax Regulations.
  Complete this area if a trust or corporation was accepted for registration, or if the registration was terminated during the current or preceding tax year, and,
in any month during the tax year, the trust or the corporation was deemed by subsection 204.4(7) to be registered under paragraph 204.4(2)(b), (d), or (f).
 
  • Complete Area B if both of the following conditions apply:
  – the registered investment is a pooled fund trust or a quasi pooled fund trust that held, at the end of any month in the tax year, shares, bonds,
mortgages, or other securities of a corporation or debtor (other than those of, or guaranteed by, a Canadian federal, provincial, territorial, or municipal
government)
  – the total fair market value of these items, when acquired, was more than 10% of the fair market value at the time of acquisition of all property held,
minus all amounts owing at the end of that month on account of its acquisition of real or immovable property.
  Complete this area if a trust was accepted for registration, or if the registration was terminated during the current or preceding tax year and, in any month
during the tax year, the trust was deemed by subsection 204.4(7) to be registered under paragraph 204.4(2)(a) or (b).
  Attach a separate sheet if the registered investment held shares, bonds, mortgages, or other securities for more than one corporation or debtor at the end
of any month in the tax year.
 
  • Complete Area C if both of the following conditions apply:
  – the registered investment is a pooled fund trust that held any one real or immovable property at the end of any month in the tax year
  – the fair market value of the real or immovable property when acquired, minus the amounts owing at the particular time on account of the acquisition of
that real or immovable property, was more than 10% of the fair market value at the time of acquisition of all property held at that particular time, minus
all amounts owing at that particular time on account of its acquisition of real or immovable property.
  Complete this area if a trust was accepted for registration, or if the registration was terminated during the current or preceding tax year and, in any month
during the tax year, the trust was deemed by subsection 204.4(7) to be registered under paragraph 204.4(2)(a).
  Attach a separate sheet if the registered investment held more than one real or immovable property at the end of any month in the tax year.
 
 
T3RI E (23) Page 2 of 4
Protected B when completed
Schedule 1
 
 
  Identify the type of corporation or trust as it was accepted for registration under section 204.4.
 
         
  Pooled fund trust described in paragraph 204.4(2)(a)   Investment corporation described in paragraph 204.4(2)(e)  
         
         
  Quasi pooled fund trust described in paragraph 204.4(2)(b)   Quasi investment corporation described in paragraph 204.4(2)(f)  
         
         
  Mutual fund trust described in paragraph 204.4(2)(c)   Mutual fund corporation described in paragraph 204.4(2)(e)  
         
         
  Quasi mutual fund trust described in paragraph 204.4(2)(d)   Quasi mutual fund corporation described in paragraph 204.4(2)(f)  
         
 
 
Schedule 2
 
Area A – Investments not prescribed and held at the end of any month in the tax year
 
Area A applies to a quasi pooled fund trust, quasi mutual fund trust, a quasi mutual fund corporation, or a quasi investment corporation.
 

As at end of
 		 (a)
Description of investment not prescribed
January
February
March
April
May
June
July
August
September
October
November
December
 




As at end of		 (b)
Total fair market value
at time of acquisition
of all property
included in column (a)
that is held at end of
month		 (c)
amount from
column (b)
multiplied by 1%		 (d)
Total number of issued units
or issued and outstanding
shares of the capital stock
of the registered investment
held at the end of month by
entities described in
variable B of the formula in
subsection 204.6(1)		 (e)
Total number of
issued units or issued
and outstanding
shares of the capital
stock of the registered
investment at the end
of month		 (f)
Amount from column
(d) divided by the
amount from column
(e)
Enter as a percentage		 (g)
Tax on investments
not prescribed
(column (c) multiplied
by column (f))
January
February
March
April
May
June
July
August
September
October
November
December
 
Tax on investments not prescribed: Total of all amounts in column (g)
Enter this amount on line 1 of page 2  
 
Taxable amount: Total of all amounts in column (b)  220
 
T3RI E (23) Page 3 of 4
Protected B when completed
 
Area B – Holding of excess property that is a share, bond, mortgage, or other security of a corporation or debtor
(other than those of, or guaranteed by, a Canadian federal, provincial, territorial, or municipal government)
 
Area B applies to a pooled fund trust or a quasi pooled fund trust.
 


As at end of
(a)

Name of corporation or debtor
(b)

Total fair market value at time of
acquisition of all shares, bonds,
mortgages, etc., of a corporation
or debtor held at end of month
(c)

10% of the excess of (fair market
value at time of acquisition of all
property held minus all amounts
owing at end of month on account
of acquisition of all real or
immovable property)
(d)

(b) minus (c)
(if amount is negative,
enter "0")
January
February
March
April
May
June
July
August
September
October
November
December
 
Taxable amount: Total of all amounts in column (d) 225
                 x   1%
Tax on excess securities held (enter this amount on line 2 of page 1) 
 
Area C – Holding of excess real or immovable property
 
Area C applies to a pooled fund trust.
 


As at end of
(a)

Description of real or immovable property
(b)

Fair market value at time of
acquisition of any one real or
immovable property minus all
amounts owing at end of month
on account of acquisition of that
real or immovable property
(c)

10% of the excess of (fair market
value at time of acquisition of all
property held minus all amounts
owing at end of month on account
of acquisition of all real or
immovable property)
(d)

(b) minus (c)
(if amount is negative,
enter "0")
January
February
March
April
May
June
July
August
September
October
November
December
 
Taxable amount: Total of all amounts in column (d) 230
                 x   1%
Tax on excess real or immovable property held (enter this amount on line 3 of page 1) 
 
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.
 
T3RI E (23) Page 4 of 4