T3-Schedule 11A - fill out and auto calculate/complete form online

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T3-2023

Donations and Gifts Tax Credit Calculation

Schedule 11A

•

Enter the tax year in the box above.

Donations made to a registered charity, a registered Canadian amateur athletic association, a registered Canadian
low-cost housing corporation for the aged, a registered journalism organization, and a government entity (Government of
Canada, a province or territory, a registered municipality in Canada, or a registered municipal or public body performing a

function of government in Canada)

11126

Donations made to a registered university outside Canada

11127

Donations made to the United Nations, its agencies, and certain registered foreign charities

11128

Donations made in the current tax year (included at line 1, 2, 3, and 11)

11129

For Graduated Rate Estate and former Graduated Rate Estate only:

Donations and gifts applied to the deceased individual's final return for the year of death, or in the immediately

preceding tax year (see Schedule 11A, line 4 in Guide T4013, T3 Trust Guide)

11117

–

Total of lines 1, 2, and 3 minus line 4 (Total eligible amount of charitable donations)

11121

Enter your net income from line 31 of your return

x 75% =

Note:

If the amount on line 5 is less than the amount on line 6, enter the amount from line 5 on line 10 below, and continue completing the schedule
from that line.

25% of taxable capital gains from gifts of capital property (see Schedule 11A, lines 7 and 8 in Guide T4013, T3 Trust Guide)

11123

•7

25% of recapture of capital cost allowance on donated depreciable property

(see Schedule 11A, lines 7 and 8 in Guide T4013, T3 Trust Guide)

11124

•8

Total donations limit (total of lines 6, 7 and 8, or the amount on line 31 of the T3 return, whichever is less)

Allowable charitable donations (enter the amount from line 5 or line 9, whichever is less)

Eligible amount of cultural and ecological gifts (for more information, see Guide T4013, T3 Trust Guide)

11122

For Graduated Rate Estate and former Graduated Rate Estate only:

Amount of cultural and ecological gifts applied to the deceased individual's final return for the year of death, or in the

immediately preceding tax year

11118

–

Total donations and gifts (total of lines 10 and 11 minus line 12)

Donations claimed for the current tax year

11125

Enter the amount of donations included on line 14 that were ecological gifts made after February 10, 2014 and before 2016

11119

Enter $200 or the amount from line 14, whichever is less

Line 14 minus line 16

Notes:

For a Graduated Rate Estate (GRE) or a Qualified Disability Trust (QDT) (see Schedule 11A, lines 15 to 30 in Guide T4013, T3 Trust Guide)
If your taxable income is less than $235,675 enter "0" at line 24 and continue on line 26. Otherwise, complete lines 18 to 25, before continuing on line 26

For trusts other than GRE and QDT (see Schedule 11A, lines 16 to 30 in Guide T4013, T3 Trust Guide) Complete lines 18 to 20, before continuing on line 24

Enter the amount from line 17

Enter the amount from line 15

–

Line 18 minus line 19; (if negative enter "0")

Enter your taxable income from line 43 of your T3 return

Income threshold

–

Line 21 minus line 22 (if negative enter "0")

For a GRE or QDT

Enter "0" if you did not complete lines 18 to 23.
Otherwise, enter the amount from line 20 or line 23, whichever is less

For trusts other than GRE and QDT

Enter the amount from line 20

24 x

33%

For a GRE or QDT

Enter the amount from line 17 if you did not complete lines 18 to 25
Otherwise, enter the result from line 17 minus line 24

For trusts other than GRE and QDT

Enter the amount from line 17 minus line 24

26 x

29%

Enter the amount from line 16

28 x

15%

*Donations and gifts tax credit (add lines 25, 27 and 29)

11120

* Enter this amount on line 16 of Schedule 11

* Line 30 cannot exceed the result of line 12 minus line 15 of Schedule 11

See the privacy notice on your return

T3 SCH 11A E (23)

(Ce formulaire est disponible en français.)

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