| August 23, 1989 | |
| TO - J.M. Legault, Director | FROM - Technical |
| Returns Processing Division | Interpretations Division |
| Assessing and Enquiries Directorate | Greg Middleton |
| 957-9230 | |
| ATTN: Jim Campbell and Aileen Wade |
SUBJECT: 1989 TRUST RETURN AND GUIDE
This is in reply to your memorandum of June 9, 1989.
The material of the trust guide, trust return and schedules was assigned for review to different rulings officers. We are attaching appendix 1 (other appendices to follow) which cover the material reviewed by Greg Middleton.
A.G. Cockell Director Technical Interpretations Division Legislative and IntergovernmentalAffairs Branch
| APPENDIX 1 | |
| Greg Middleton | |
| August 23, 1989 |
T3 GUIDE - CREDITS - LINES 85 TO 89
- A comment should be inserted somewhere in the T3 Guide to cover capital gains refunds for mutual fund trusts which are calculated on form T184. Presumably, the refund would be entered on line 89 on page 1 of the T3 Return.
- Under Line 86, add the phrase "on income earned by the trust" to the first line thereunder after the word "source" and consider rewording line 4 for clarity "...is not available. Attach a statement to substantiate..."