315 lines
17 KiB
XML
315 lines
17 KiB
XML
<?xml version="1.0" encoding="ISO-8859-1"?>
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<!--
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Description T3 General Schedules Data Element Types
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Contact: CRA
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Last updated September 2020
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Version#: 1.17 (version #.yy)
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Revision History:
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Dec 2015 Initial creation.
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-->
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<xsd:schema xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:ccms="http://www.cra-arc.gc.ca/xmlns/ccms/1-0-0" xmlns:sdt="http://www.cra-arc.gc.ca/xmlns/sdt/2-2-0">
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<xsd:import namespace="http://www.cra-arc.gc.ca/xmlns/sdt/2-2-0" schemaLocation="standarddatatypes.xsd"/>
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<xsd:import namespace="http://www.cra-arc.gc.ca/xmlns/ccms/1-0-0" schemaLocation="cracommonstructures.xsd"/>
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<xsd:include schemaLocation="lemmcommontypes.xsd"/>
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<xsd:include schemaLocation="t3specialtypes.xsd"/>
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<xsd:include schemaLocation="t3general.xsd"/>
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<!-- Schedule 1 -->
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<!-- Schedule 1 - Types -->
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<xsd:complexType name="CapitalPropertyDispositionType">
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<xsd:sequence>
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<xsd:element name="GrossDispositionAmount" type="Length1to13NumberType" minOccurs="0"/>
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<xsd:element name="NetDispositionAmount" type="SignedLength1to13NumberType" minOccurs="0"/>
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</xsd:sequence>
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</xsd:complexType>
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<xsd:complexType name="PersonalUsePropertyDispositionType">
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<xsd:sequence>
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<xsd:element name="GrossDispositionAmount" type="Length1to13NumberType" minOccurs="0"/>
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<xsd:element name="DispositionCapitalGainAmount" type="Length1to13NumberType" minOccurs="0"/>
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</xsd:sequence>
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</xsd:complexType>
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<xsd:complexType name="ListedPersonalPropertyDispositionType">
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<xsd:sequence>
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<xsd:element name="GrossDispositionAmount" type="Length1to13NumberType" minOccurs="0"/>
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<xsd:element name="NetDispositionAmount" type="SignedLength1to13NumberType" minOccurs="0"/>
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<xsd:element name="DeemedOtherYearListedPersonalPropertyDispositionCapitalLossAmount" type="Length1to13NumberType" minOccurs="0"/>
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</xsd:sequence>
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</xsd:complexType>
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<!-- Schedule 1 - Disposition of capital property -->
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<xsd:complexType name="T3GenSchedule1Type">
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<xsd:sequence>
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<!-- Qualified small busines corporation shares -->
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<xsd:element name="QualifiedSmallBusinessCorporationShareDisposition" type="CapitalPropertyDispositionType" minOccurs="0"/>
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<!-- Qualified farm or fishing property -->
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<xsd:element name="QualifiedFarmFishingPropertyDisposition" type="CapitalPropertyDispositionType" minOccurs="0"/>
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<!-- mutual funds units and other shares -->
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<xsd:element name="UnitShareDisposition" type="CapitalPropertyDispositionType" minOccurs="0"/>
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<!-- Bonds, debentures, promissory notes, and other similar properties -->
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<xsd:element name="BondDebenturePromissoryNoteDisposition" type="CapitalPropertyDispositionType" minOccurs="0"/>
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<!-- Real estate and depreciable prperty -->
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<xsd:element name="RealEstatePropertyDisposition" type="CapitalPropertyDispositionType" minOccurs ="0"/>
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<!-- Personal-use property -->
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<xsd:element name="PersonalUsePropertyDisposition" type="PersonalUsePropertyDispositionType" minOccurs ="0"/>
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<!-- Listed personal property (LPP) -->
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<xsd:element name="ListedPersonalPropertyDisposition" type="ListedPersonalPropertyDispositionType" minOccurs="0"/>
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<!-- Information slips - capital gains (or losses) -->
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<xsd:element name="InformationSlipCapitalGainLossAmount" type="SignedLength1to13NumberType" minOccurs ="0"/>
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<!-- Capital losses from a reduction in business investment loss -->
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<xsd:element name="BusinessInvestmentLossConvertedCapitalLossAmount" type="Length1to13NumberType" minOccurs="0"/>
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<!-- Reserves from line 4, column 3 of schedule 2 -->
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<xsd:element name="TotalPreviousCurrentYearCapitalPropertyDispositionReserveDifferenceAmount" minOccurs="0">
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<!-- Temporary type for e-NIL, to be changed when e-GEN is filed -->
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<xsd:simpleType>
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<xsd:restriction base="sdt:NumberType">
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<xsd:pattern value="[0]"/>
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</xsd:restriction>
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</xsd:simpleType>
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</xsd:element>
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<!-- Capital gains from gifts of other capital property -->
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<xsd:element name="NonEligibleCapitalPropertyGiftCapitalGainAmount" type="Length1to13NumberType" minOccurs="0"/>
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<!-- Total capital losses transferred under subsection 164(6) -->
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<xsd:element name="FinalIndividualIncomeTaxReturnTransferredCapitalLossAmount" type="Length1to13NumberType" minOccurs="0"/>
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<!-- Non-Qualified investments for TFSA, RRSP, RRIF, and RDSP trusts -->
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<xsd:element name="NonQualifiedInvestmentDisposition" type="CapitalPropertyDispositionType" minOccurs ="0"/>
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<!-- Total taxable capital gains or net capital losses -->
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<xsd:element name="TotalTaxableCapitalGainNetCapitalLossAmount" type="SignedLength1to13NumberType" minOccurs="0"/>
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</xsd:sequence>
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</xsd:complexType>
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<!-- Schedule 8 -->
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<!-- Schedule 8 Part A Types -->
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<xsd:complexType name="TaxableCanadianCorporationDividendIncomeType">
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<xsd:sequence>
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<xsd:element name="ActualNonEligibleDividendAmount" type="Length1to13NumberType" minOccurs="0"/>
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<xsd:element name="ActualEligibleDividendAmount" type="Length1to13NumberType" minOccurs="0"/>
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</xsd:sequence>
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</xsd:complexType>
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<xsd:complexType name="InvestmentExpensesType">
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<xsd:sequence>
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<xsd:element name="LoanInterestAmount" type="Length1to13NumberType" minOccurs="0"/>
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<xsd:element name="ManagementFeeAmount" type="Length1to13NumberType" minOccurs="0"/>
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<xsd:element name="CounselFeeAmount" type="Length1to13NumberType" minOccurs="0"/>
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<xsd:element name="OtherExpenseAmount" type="Length1to13NumberType" minOccurs="0"/>
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</xsd:sequence>
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</xsd:complexType>
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<!-- Schedule 8 Part A - Investment income and carrying charges -->
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<xsd:complexType name="InvestmentIncomeAndCarryingChargesType">
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<xsd:sequence>
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<xsd:element name="TaxableCanadianCorporationDividendIncome" type="TaxableCanadianCorporationDividendIncomeType" minOccurs="0"/>
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<xsd:element name="InvestmentExpense" type="InvestmentExpensesType" minOccurs="0"/>
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</xsd:sequence>
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</xsd:complexType>
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<!-- Schedule 8 Part B Gross-up amount of dividends retained or not designated by the trust -->
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<xsd:complexType name="RetainedDividendGrossUpType">
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<xsd:sequence>
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<xsd:element name="NonResidentBeneficiaryAllocationEligibleDividendAmount" type="Length1to13NumberType" minOccurs="0"/>
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<xsd:element name="NonResidentBeneficiaryAllocationNonEligibleDividendAmount" type="Length1to13NumberType" minOccurs="0"/>
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</xsd:sequence>
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</xsd:complexType>
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<!-- Schedule 8 Investment Income, Carrying Charges, and Gross-up Amount of Dividends retained by the Trust -->
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<xsd:complexType name="T3GenSchedule8Type">
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<xsd:sequence>
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<xsd:element name="InvestmentIncomeAndCarryingCharges" type="InvestmentIncomeAndCarryingChargesType" minOccurs="0"/>
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<xsd:element name="RetainedDividendGrossUp" type="RetainedDividendGrossUpType" minOccurs="0"/>
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</xsd:sequence>
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</xsd:complexType>
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<!-- Schedule 9 -->
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<!-- Schedule 9 Types -->
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<!-- Temporary type for e-NIL, to be removed when e-GEN is filed -->
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<xsd:complexType name="ZeroIncomeAllocationType">
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<xsd:sequence>
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<xsd:element name="ResidentBeneficiaryAmount" type="ZeroNumberType" minOccurs="0"/>
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<xsd:element name="NonResidentBeneficiaryAmount" type="ZeroNumberType" minOccurs="0"/>
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<xsd:element name="PreferredBeneficiaryElectionAmount" type="ZeroNumberType" minOccurs="0"/>
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</xsd:sequence>
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</xsd:complexType>
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<xsd:complexType name="IncomeAllocationType">
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<xsd:sequence>
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<xsd:element name="ResidentBeneficiaryAmount" type="Length1to13NumberType" minOccurs="0"/>
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<xsd:element name="NonResidentBeneficiaryAmount" type="Length1to13NumberType" minOccurs="0"/>
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<xsd:element name="PreferredBeneficiaryElectionAmount" type="Length1to13NumberType" minOccurs="0"/>
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</xsd:sequence>
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</xsd:complexType>
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<xsd:complexType name="IncomeAllocationLessPreferredBeneficiaryType">
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<xsd:sequence>
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<xsd:element name="ResidentBeneficiaryAmount" type="Length1to13NumberType" minOccurs="0"/>
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<xsd:element name="NonResidentBeneficiaryAmount" type="Length1to13NumberType" minOccurs="0"/>
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</xsd:sequence>
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</xsd:complexType>
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<xsd:complexType name="IncomeAllocationLessNonResidentType">
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<xsd:sequence>
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<xsd:element name="ResidentBeneficiaryAmount" type="Length1to13NumberType" minOccurs="0"/>
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<xsd:element name="PreferredBeneficiaryElectionAmount" type="Length1to13NumberType" minOccurs="0"/>
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</xsd:sequence>
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</xsd:complexType>
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<xsd:complexType name="OtherIncomeAllocationType">
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<xsd:sequence>
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<xsd:element name="ResidentBeneficiaryAmount" type="SignedLength1to13NumberType" minOccurs="0"/>
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<xsd:element name="NonResidentBeneficiaryAmount" type="SignedLength1to13NumberType" minOccurs="0"/>
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<xsd:element name="PreferredBeneficiaryElectionAmount" type="Length1to13NumberType" minOccurs="0"/>
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</xsd:sequence>
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</xsd:complexType>
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<xsd:complexType name="SignedIncomeAllocationType">
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<xsd:sequence>
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<xsd:element name="ResidentBeneficiaryAmount" type="SignedLength1to13NumberType" minOccurs="0"/>
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<xsd:element name="NonResidentBeneficiaryAmount" type="SignedLength1to13NumberType" minOccurs="0"/>
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<xsd:element name="PreferredBeneficiaryElectionAmount" type="SignedLength1to13NumberType" minOccurs="0"/>
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</xsd:sequence>
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</xsd:complexType>
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<xsd:complexType name="IncomeAllocationResidentType">
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<xsd:sequence>
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<xsd:element name="ResidentBeneficiaryAmount" type="Length1to13NumberType" minOccurs="0"/>
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</xsd:sequence>
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</xsd:complexType>
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<!-- Schedule 9 Part A Types -->
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<xsd:complexType name="IncomeAllocationDesignationStatementType">
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<xsd:sequence>
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<xsd:element name="IncomeAllocationBeneficiaryCount" type="Length1to13NumberType" minOccurs="0"/>
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<xsd:element name="ResidentBeneficiaryAllocationNonSlipIncomeAmount" type="Length1to13NumberType" minOccurs="0"/>
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<xsd:element name="NonTaxableBeneficiaryAllocationIncomeAmount" type="Length1to13NumberType" minOccurs ="0"/>
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<xsd:element name="SecurityTransactionStatementAllocationTaxableCapitalGainAmount" type="Length1to13NumberType" minOccurs="0"/>
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<xsd:element name="SlipIndividualAttributedAmountIndicator" type="YesNoCodeType" minOccurs="0"/>
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<xsd:element name="IncomeEqualAllocationIndicator" type="YesNoCodeType" minOccurs="0"/>
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</xsd:sequence>
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</xsd:complexType>
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<xsd:complexType name="IncomeAllocationDesignationType">
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<xsd:sequence>
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<xsd:element name="TaxableCapitalGain" type="OtherIncomeAllocationType" minOccurs="0"/>
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<xsd:element name="LumpSumPensionIncome" type="IncomeAllocationLessPreferredBeneficiaryType" minOccurs="0"/>
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<xsd:element name="ActualNonEligibleDividend" type="IncomeAllocationType" minOccurs="0"/>
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<xsd:element name="ForeignBusinessIncome" type="OtherIncomeAllocationType" minOccurs="0"/>
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<xsd:element name="ForeignNonBusinessIncome" type="OtherIncomeAllocationType" minOccurs="0"/>
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<xsd:element name="OtherIncome" type="OtherIncomeAllocationType" minOccurs="0"/>
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<xsd:element name="ActualEligibleDividendAmount" type="IncomeAllocationType" minOccurs="0"/>
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</xsd:sequence>
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</xsd:complexType>
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<!-- Schedule 9 Part A - Total income allocations and designations to beneficiaries -->
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<xsd:complexType name="TotalIncomeAllocationDesignationType">
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<xsd:sequence>
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<xsd:element name="IncomeAllocationDesignationStatement" type="IncomeAllocationDesignationStatementType" minOccurs="0"/>
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<xsd:element name="IncomeAllocationDesignation" type="IncomeAllocationDesignationType" minOccurs="0"/>
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</xsd:sequence>
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</xsd:complexType>
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<!-- Schedule 9 Part B -->
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<xsd:complexType name="OtherAmountDesignationSummaryType">
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<xsd:sequence>
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<xsd:element name="EligibleTaxableCapitalGain" type="ZeroIncomeAllocationType" minOccurs="0"/>
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<xsd:element name="QualifyingPensionIncome" type="IncomeAllocationResidentType" minOccurs="0"/>
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<xsd:element name="TaxableNonEligibleDividend" type="IncomeAllocationLessNonResidentType" minOccurs ="0"/>
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<xsd:element name="ForeignBusinessIncomeTaxPaid" type="IncomeAllocationType" minOccurs="0"/>
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<xsd:element name="ForeignNonBusinessIncomeTaxPaid" type="IncomeAllocationType" minOccurs="0"/>
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<xsd:element name="EligibleDeathBenefit" type="IncomeAllocationLessPreferredBeneficiaryType" minOccurs ="0"/>
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<xsd:element name="InsuranceSegregatedFundNetCapitalLoss" type="IncomeAllocationLessPreferredBeneficiaryType" minOccurs="0"/>
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<xsd:element name="PartXII2TaxCredit" type="IncomeAllocationResidentType" minOccurs="0"/>
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<xsd:element name="NonEligibleDividendTaxCredit" type="IncomeAllocationLessNonResidentType" minOccurs ="0"/>
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<xsd:element name="InvestmentCostExpenditure" type="SignedIncomeAllocationType" minOccurs="0"/>
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<xsd:element name="InvestmentTaxCredit" type="SignedIncomeAllocationType" minOccurs="0"/>
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<xsd:element name="CostBaseAdjustment" type="SignedIncomeAllocationType" minOccurs="0"/>
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<xsd:element name="OtherCredit" type="IncomeAllocationType" minOccurs="0"/>
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<xsd:element name="YouthQualifyingAnnuityPensionIncome" type="IncomeAllocationLessPreferredBeneficiaryType" minOccurs="0"/>
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<xsd:element name="TransferrableRetiringAllowance" type="IncomeAllocationLessPreferredBeneficiaryType" minOccurs="0"/>
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<xsd:element name="EligibleCharitableDonation" type="IncomeAllocationLessPreferredBeneficiaryType" minOccurs="0"/>
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<xsd:element name="TaxableEligibleDividend" type="IncomeAllocationLessNonResidentType" minOccurs="0"/>
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<xsd:element name="EligibleDividendTaxCredit" type="IncomeAllocationLessNonResidentType" minOccurs="0"/>
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</xsd:sequence>
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</xsd:complexType>
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<!-- Schedule 9 Income Allocation and Designations to Beneficiaries -->
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<xsd:complexType name="T3GenSchedule9Type">
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<xsd:sequence>
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<xsd:element name="TotalIncomeAllocationDesignation" type="TotalIncomeAllocationDesignationType" minOccurs="0"/>
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<xsd:element name="OtherAmountDesignationSummary" type="OtherAmountDesignationSummaryType" minOccurs="0"/>
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</xsd:sequence>
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</xsd:complexType>
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<!-- Schedule 12 Types -->
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<!-- Schedule 12 Part 1 C, D -->
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<xsd:complexType name="PropertyInvestmentType">
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<xsd:sequence>
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<xsd:element name="CapitalCostAllowanceCarryingChargeAmount" type="Length1to13NumberType" minOccurs="0"/>
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<xsd:element name="PreDeductionAdjustmentNetIncomeAmount" type="Length1to13NumberType" minOccurs="0"/>
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</xsd:sequence>
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</xsd:complexType>
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<!-- Schedule 12 Part 1 E -->
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<xsd:complexType name="NaturalResourceInvestmentType">
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<xsd:sequence>
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<xsd:element name="NaturalResourceDeductionAllowanceCarryingChargeAmount" type="Length1to13NumberType" minOccurs="0"/>
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<xsd:element name="PreDeductionAdjustmentResourceProductionIncomeAmount" type="Length1to13NumberType" minOccurs="0"/>
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<xsd:element name="NaturalResourcePropertyIncomeAmount" type="Length1to13NumberType" minOccurs="0"/>
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</xsd:sequence>
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</xsd:complexType>
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<!-- Schedule 12 Part 1 - Calculating net adjusted taxable income for minimum tax -->
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<xsd:complexType name="MinimumTaxNetAdjustedTaxableIncomeType">
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<xsd:sequence>
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<xsd:element name="TrustRetainedNonTaxableCapitalGainAmount" type="Length1to13NumberType" minOccurs="0"/>
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<xsd:element name="RentalPropertyInvestment" type="PropertyInvestmentType" minOccurs="0"/>
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<xsd:element name="FilmPropertyInvestment" type="PropertyInvestmentType" minOccurs="0"/>
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<xsd:element name="NaturalResourceInvestment" type="NaturalResourceInvestmentType" minOccurs="0"/>
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<xsd:element name="TrustLimitedPartnershipTaxShelterLossAmount" type="Length1to13NumberType" minOccurs="0"/>
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<xsd:element name="TrustLimitedPartnershipNetCarryingChargeAmount" type="Length1to13NumberType" minOccurs="0"/>
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<xsd:element name="FirstGroupPriorYearAdjustedNonCapitalLossCarryforwardAmount" type="Length1to13NumberType" minOccurs="0"/>
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<xsd:element name="SecondGroupPriorYearAdjustedNonCapitalLossCarryforwardAmount" type="Length1to13NumberType" minOccurs="0"/>
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<xsd:element name="PriorYearAdjustedNetCapitalLossCarryforwardAmount" type="Length1to13NumberType" minOccurs="0"/>
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<xsd:element name="TaxableIncomeBasicExemptionAmount" type="Length1to13NumberType" minOccurs="0"/>
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<xsd:element name="MinimumTaxNetAdjustedTaxableIncomeAmount">
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<!-- Temporary type for e-NIL, to be changed when e-GEN is filed -->
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<xsd:simpleType>
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<xsd:restriction base="sdt:NumberType">
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<xsd:pattern value="[0]"/>
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</xsd:restriction>
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</xsd:simpleType>
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</xsd:element>
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</xsd:sequence>
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</xsd:complexType>
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<!-- Schedule 12 Part 7 - Calculating the total minimum tax carryover -->
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<xsd:complexType name="MinimumTaxCarryoverType">
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<xsd:sequence>
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<xsd:element name="PriorYearMinimumTaxCarryoverAmount" type="Decimal15AmountType" minOccurs="0"/>
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<xsd:element name="ExpiredPriorYearUnappliedMinimumTaxCarryoverAmount" type="Decimal15AmountType" minOccurs="0"/>
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<xsd:element name="NextYearAvailableMinimumTaxCarryoverAmount" type="Decimal15AmountType" minOccurs="0"/>
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</xsd:sequence>
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</xsd:complexType>
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<!-- Schedule 12 - Minimum Tax -->
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<xsd:complexType name="T3GenSchedule12Type">
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<xsd:sequence>
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<!-- Part 1 -->
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<xsd:element name="TrustMinimumTaxNetAdjustedTaxableIncome" type="MinimumTaxNetAdjustedTaxableIncomeType" minOccurs="0"/>
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<!-- Part 7 -->
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<xsd:element name="TrustMinimumTaxCarryover" type="MinimumTaxCarryoverType" minOccurs="0"/>
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</xsd:sequence>
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</xsd:complexType>
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</xsd:schema>
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