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T3ON E (11) (Front) 
 
T3 2011 
 
T3ON 
 
Ontario Tax 
 
You have to complete this form for a trust resident in Ontario and for a non-
resident trust that carries on a business through a permanent establishment 
in Ontario. Include a completed copy of this form with the trust's return. 
 
Line 1: Taxable income (line 56 of the return) ^
 
Step 1 - Ontario tax on taxable income 
 
Testamentary trusts or grandfathered inter vivos trusts 
 
Use the amount on line 1 to determine which one of the following columns you 
have to complete. 
 
Column 1: If the amount from line 1 is: $37,774 or less 
Line 2: Enter the amount from line 1. ^
Line 3: Base amount 0.00 
Line 4: Line 2 minus line 3 = ^
Line 5: Rate 5.05% 
Line 6: Line 4 multiplied by line 5 = ^
Line 7: Tax on base amount 0.00 
Line 8: (line 6 plus line 7) Ontario tax on taxable income = ^
 
Column 2: If the amount from line 1 is: more than $37,774, but not more than 
$75,550 
Line 2: Enter the amount from line 1. ^
Line 3: Base amount 37,774.00 
Line 4: Line 2 minus line 3 = ^
Line 5: Rate 9.15% 
Line 6: Line 4 multiplied by line 5 = ^
Line 7: Tax on base amount 1,908.00 
Line 8: (line 6 plus line 7) Ontario tax on taxable income = ^
 
Column 3: If the amount from line 1 is: more than $75,550 
Line 2: Enter the amount from line 1. ^
Line 3: Base amount 75,550.00 
Line 4: Line 2 minus line 3 = ^
Line 5: Rate 11.16% 
Line 6: Line 4 multiplied by line 5 = ^
Line 7: Tax on base amount 5,364.00 
Line 8: (line 6 plus line 7) Ontario tax on taxable income = ^
 
Inter vivos trusts (other than grandfathered) 
 
Line 9: Ontario tax on taxable income: Line 1 ^
Multiplied by 11.16% = ^
 
Step 2 - Donations and gifts tax credit 
 
Total donations and gifts 
Line 13412: Line 17A of Schedule 11 ^
 
Line 10: On the first $200 or less ^
Multiplied by 5.05% = ^
 
Line 11: On the remainder ^
Multiplied by 11.16% = ^
 
Line 12 and line 13414: Donations and gifts tax credit (line 10 plus line 11) 
= ^
 
Step 3 - Ontario tax 
 
Line 13 and line 13401: Enter the amount from line 8 or line 9 above. ^
 
Line 14: Donations and gifts tax credit (line 12) ^
 
Dividend tax credit 
 
Line 15 and line 13418: Line 24 of Schedule 8 ^
Multiplied by 22.01% = ^
 
Line 16 and line 13415: Line 31 of Schedule 8 ^
Multiplied by 22.5% = ^
 
Minimum tax carryover 
Line 17 and line 13416: Line 30 of Schedule 11 ^
Multiplied by 33.67% = ^
 
Line 18: Total credits (add lines 14 to 17) = ^
 
Line 19: Subtotal (line 13 minus line 18. If negative, enter "0".) = ^
 
Line 20 and line 13402: Ontario additional tax for minimum tax purposes 
(Amount E from Chart 3 of Schedule 12) ^
 
Line 21 and line 13405: Subtotal (line 19 plus line 20) = ^
 
Surtax 
 
Line 22: (Line 21 ^
minus $4,078) multiplied by 20% (if negative, enter "0") = ^
 
Line 23: (Line 21 ^
minus $5,219) multiplied by 36% (if negative, enter "0") = ^
 
Line 24 and line 13410: Total surtax (line 22 plus line 23) = ^
 
Line 25: Subtotal (line 21 plus line 24) = ^
 
Line 26 and line 13430: Ontario foreign tax credit (from Form T2036, 
Provincial and Territorial Foreign Tax Credit) ^
 
Line 27 and line 13460: Ontario tax (line 25 minus line 26. If negative, 
enter "0".) = ^
Enter this amount on line 82 of the return. 
 
T3ON E (11) (Back) 
 
Ontario Tax Instructions 
 
What's new for 2011 
 
The base amounts, the tax on base amounts, and the surtax thresholds have 
changed. The rate that applies to the amount of eligible dividends, for 
purposes of the dividend tax credit, has changed. 
 
If you have questions... 
 
If you have questions about Ontario tax and credits, go to the Ontario 
Ministry of Revenue Web page at ontario.ca/revenue, or contact them at the 
following numbers: 
 
English and French: 1-866-ONT-TAXS (1-866-668-8297) 
Teletypewriter (TTY): 1-800-263-7776 
 
If you have other questions, visit the Canada Revenue Agency (CRA) Web site 
at www.cra.gc.ca, or call the CRA at 1-800-959-8281. To get forms, go to 
www.cra.gc.ca/forms, or call 1-800-959-2221. 
 
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