T3-Schedule 1A - fill out and auto calculate/complete form online

T3 -

2024

Capital Gains on Gifts of Certain Capital Property

Protected B when completed
Schedule 1A

Enter the tax year in the box above.

Use this schedule to calculate the capital gains on gifts of capital property made to a qualified donee, if the property is any of the following:

• a share, debt obligation, or right listed on a designated stock exchange

• a share of the capital stock of a mutual fund corporation

• a unit of a mutual fund trust

• a prescribed debt obligation

• an interest in a related segregated fund trust

• certified ecologically sensitive land (including a covenant, an easement, or for land in Quebec, a real servitude, or under certain conditions, a personal
servitude) where it is gifted to certain qualified donees

Use Part 1 of this schedule to report capital gains from gifts made in Period 1 (January 1 to June 24, 2024).
Use Part 2 of this schedule to report capital gains from gifts made in Period 2 (June 25 to December 31, 2024).

If there is no advantage related to a gift, the full amount of the capital gain realized on the gift is eligible for an inclusion rate of zero. If there is an advantage,
only part of the capital gain is eligible for the inclusion rate of zero. The rest is subject to the capital gains inclusion rate computed on T3SCH1, Dispositions of Capital
Property.

In certain circumstances, an inclusion rate of zero may be applied to any capital gain realized on the exchange of a share of the capital stock of a corporation
for a security listed in any of the first five bullets above where the security is gifted to a qualified donee within 30 days of the exchange. In cases where the
exchanged property is a partnership interest (other than a prescribed interest in a partnership), a special calculation is required to determine what the capital
gain will be. This amount should be reported directly on line 13 of Part 3 of Section 1 of T3SCH1, Dispositions of Capital Property.

If the trust donates property to a qualified donee, which is included in a flow-through share class of property, and the trust has an exemption threshold for the
flow-through share class of property, the trust may be deemed to have an additional capital gain from the disposition of another capital property.
This additional capital gain would be subject to the capital gains inclusion rate computed on T3SCH1, Dispositions of Capital Property.

For information on conditions that may apply to gifts of certain capital properties as described on this form, including the definitions of terms and special
calculations for calculating capital gains where a gift involves an exchange of shares of capital stock or partnership interests, see Guide P113, Gifts and Income Tax.

T3 SCH 1A E (24)

(Ce formulaire est disponible en français.)

Page 1 of 3

Protected B when completed

Part 1
Period 1 : Gifts made on or before June 24, 2024

Include this schedule with the trust's return. Attach all receipts to this schedule. If you need more space, attach a separate sheet of paper.

Shares and rights that are publicly traded,
other shares, segregated fund units and
mutual fund units

1
Year of
acquisition

2
Proceeds of
disposition

3
Adjusted
cost base

4
Outlays and
expenses

5
Gain
(column 2 minus

6
Eligible amount
of gift

7
Gain eligible for 0%
inclusion rate

8
Gain to be reported
on the T3SCH1

Number

Name of fund or corporation
and class of shares

(from dispositions)

columns 3 and 4)

(column 5 x column 6
divided by column 2)

(column 5 minus
column 7)

Total

1541

Total

1542

1 (Note 1)

Bonds and debentures that are publicly traded
and other properties (including certified
ecologically sensitive land)

1
Year of
acquisition

2
Proceeds of
disposition

3
Adjusted
cost base

4
Outlays and
expenses

5
Gain
(column 2 minus

6
Eligible amount
of gift

7
Gain eligible for 0%
inclusion rate

8
Gain to be reported
on the T3SCH1

Face value

Maturity date

Name of issuer

(from dispositions)

columns 3 and 4)

(column 5 x column 6
divided by column 2)

(column 5 minus
column 7)

Total

1551

Total

1552

2 (Note 2)

Certified ecologically sensitive land including
a covenant, an easement, or, for land in Quebec,
a real servitude, or under certain conditions,
a personal servitude)

1
Year of
acquisition

2
Proceeds of
disposition

3
Adjusted
cost base

4
Outlays and
expenses
(from dispositions)

5
Gain
(column 2 minus
columns 3 and 4)

6
Eligible amount
of gift

7
Gain eligible for 0%
inclusion rate
(column 5 x column 6
divided by column 2)

8
Gain to be reported
on the T3SCH1
(column 5 minus
column 7)

Address or legal description of land

Total

1561

Total

1562

3 (Note 3)

Total gains eligible for 0% inclusion rate (total of lines 1542, 1552, and 1562 of column 7 in Period 1 of Part 1).

Enter this amount under Period 1 on line 20 of Part 3 of Section 1 of T3SCH1.

Note 1: Include the amounts from line 1542 of column 7 and line 1 of column 8 in the total on line 3 of Period 1 of Part 1 of Section 1 of T3SCH1.

Note 2: Include the amounts from line 1552 of column 7 and line 2 of column 8 in the total on line 4 of Period 1 of Part 1 of Section 1 of T3SCH1.

Note 3: Include the amounts from line 1562 of column 7 and line 3 of column 8 in the total on line 5 of Period 1 of Part 1 of Section 1 of T3SCH1.

T3 SCH 1A E (24)

Page 2 of 3

Protected B when completed

Part 2
Period 2 : Gifts made on or after June 25, 2024

Include this schedule with the trust's return. Attach all receipts to this schedule. If you need more space, attach a separate sheet of paper.

Shares and rights that are publicly traded,
other shares, segregated fund units and
mutual fund units

1
Year of
acquisition

2
Proceeds of
disposition

3
Adjusted
cost base

4
Outlays and
expenses

5
Gain
(column 2 minus

6
Eligible amount
of gift

7
Gain eligible for 0%
inclusion rate

8
Gain to be reported
on the T3SCH1

Number

Name of fund or corporation
and class of shares

(from dispositions)

columns 3 and 4)

(column 5 x column 6
divided by column 2)

(column 5 minus
column 7)

Total

1511

Total

1512

1 (Note 4)

Bonds and debentures that are publicly traded
and other properties (including certified
ecologically sensitive land)

1
Year of
acquisition

2
Proceeds of
disposition

3
Adjusted
cost base

4
Outlays and
expenses

5
Gain
(column 2 minus

6
Eligible amount
of gift

7
Gain eligible for 0%
inclusion rate

8
Gain to be reported
on the T3SCH1

Face value

Maturity date

Name of issuer

(from dispositions)

columns 3 and 4)

(column 5 x column 6
divided by column 2)

(column 5 minus
column 7)

Total

1521

Total

1522

2 (Note 5)

Certified ecologically sensitive land including
a covenant, an easement, or, for land in Quebec,
a real servitude, or under certain conditions,
a personal servitude)

1
Year of
acquisition

2
Proceeds of
disposition

3
Adjusted
cost base

4
Outlays and
expenses
(from dispositions)

5
Gain
(column 2 minus
columns 3 and 4)

6
Eligible amount
of gift

7
Gain eligible for 0%
inclusion rate
(column 5 x column 6
divided by column 2)

8
Gain to be reported
on the T3SCH1
(column 5 minus
column 7)

Address or legal description of land

Total

1531

Total

1532

3 (Note 6)

Total gains eligible for 0% inclusion rate (total of lines 1512, 1522, and 1532 of column 7 in Period 2 of Part 2).

Enter this amount under Period 2 on line 20 of Part 3 of Section 1 of T3CH1.

Note 4: Include the amounts from line 1512 of column 7 and line 1 of column 8 in the total on line 3 of Period 2 of Part 2 of Section 1 of T3SCH1.

Note 5: Include the amounts from line 1522 of column 7 and line 2 of column 8 in the total on line 4 of Period 2 of Part 2 of Section 1 of T3SCH1.

Note 6: Include the amounts from line 1532 of column 7 and line 3 of column 8 in the total on line 5 of Period 2 of Part 2 of Section 1 of T3SCH1.

See the privacy notice on your return.

T3 SCH 1A E (24)

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