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

T3 -

2023

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

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 an inclusion rate of 50%.

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 11 of Schedule 1, 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 have a 50% inclusion rate.

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 Pamphlet P113, Gifts and Income Tax.

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 subject to
50% inclusion rate

Number

Name of fund or corporation
and class of shares

(from dispositions)

columns 3 and 4)

(column 5 × column 6
divided by column 2)

(column 5 minus
column 7)

Total

1511

Total

1512

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 subject to
50% inclusion rate

Face value

Maturity date

Name of issuer

(from dispositions)

columns 3 and 4)

(column 5 × column 6
divided by column 2)

(column 5 minus
column 7)

Address or legal description of land

Total

1521

Total

1522

2 (Note 2)

Total gains eligible for 0% inclusion rate (total of lines 1512 and 1522 of column 7). Enter this amount on line 17 of Schedule 1.

Note 1: Include the amounts from line 1512 of column 7 and line 1 of column 8 in the total on line 3 of Schedule 1.

Note 2: Include the amounts from line 1522 of column 7 and line 2 of column 8 in the total on line 4 of Schedule 1.

See the privacy notice on your return.

T3 SCH 1A E (23)

(Ce formulaire est disponible en français.)

Page 1 of 1