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Flag Canada Revenue
Agency		 加拿大税务局 2023 Protected B when completed
  01
T3 Trust Income Tax and Information Return Do not use this area.
• All legislative references on this return refer to the Income Tax Act and Income Tax Regulations.  
   
• For more information on completing this return, see "Chapter 2 – Completing the T3 return" in Guide T4013,
T3 Trust Guide. All references to "the guide" on this return refer to Guide T4013, T3 Trust Guide.		  
   
For tax years ending after December 30, 2023  
A trust (resident or non-resident) that has to file a T3 return, and an express trust (or for civil law purposes a trust
other than a trust that is established by law or by judgement) that is resident in Canada, with some exceptions,
are required to file an annual T3 return and must provide the required beneficial ownership information on
Schedule 15.		  
For additional information on the types of trusts that do not have to file a Schedule 15 and the exceptions for
express trusts (or for civil law purposes a trust other than a trust that is established by law or by judgement) that
are resident in Canada, see "Chapter 1 – General Information: Who should file" in the guide.
 
▲ Step 1 – Identification and other information  
 
Trust account number  
T
The fiscal period of this return is:
from
to
  
 Name of trust
 
 
Residence of trust (at the end of the tax year)
 Specify country (if other than Canada)  If Canada, select the province or territory
 
 
Trustee information (Choose only one of the two following options and fill in the required information about the trustee.)
Enter only the information of the trustee that is the CRA's primary contact. Do not enter information for any other trustees.
Option 1 – The trustee is an Individual (For example, a trustee, a filer, a custodian, an executor, a liquidator, or an administrator)
 First name of trustee  Last name of trustee  Telephone number
 Address City Province/Territory or State Country  Postal or ZIP code
 
Option 2 – The trustee is a Non-individual (For example, a corporation, a partnership, or a trust company)
 Name of non-individual trustee
 
 First name of contact person  Last name of contact person  Telephone number
 Address City Province/Territory or State Country  Postal or ZIP code
 
 
If the mailing address of the trust is different from the address above, fill in this section.
 Care of (C/O)  Telephone number
 
 Address City Province/Territory or State Country  Postal or ZIP code
 
 
Trust Information
 Is the trust resident on designated
Aboriginal settlement lands?		 Yes 
1
 No 
2
 If yes, enter the name and settlement number.  
 If the trust carries on a business in the year, enter the province or territory where business was carried on.
If the trust carried business in more than one province or territory, select multiple jurisdictions.
If the trust became or ceased to be a resident of Became  Ceased to be  
Canada in the tax year, enter the date: resident Year Month Day  resident Year Month Day  
Deemed resident: (see the guide for detailed filing information) Your language of correspondence:
Is this a deemed
resident trust?		 Yes
1
 No 
2
 If yes, please specify any other country
in which it is also considered resident.		 English  French 
 
 
Do not use
 
T3 RET E (23) 版权所有 © 2021 AdvTax Page 1 of 5 Canada Logo
     

Protected B when completed
 
Type of trust (see the guide for details) Information about the return
Enter the type of trust and code number from the drop-down menu and provide the  
required information, as applicable (see the guide for details).  Is this the first year of filing a T3 return? Yes 
1
 No 
2
1 Graduated Rate Estate (903) 2  Qualified Disability Trust (904)  If yes, and unless previously submitted, send us (i) a copy of the trust
  (Complete Form T3QDT, Joint Election for  document or last will and testament and (ii) a list of assets held by the
  a Trust to be a Qualified Disability Trust).  trust at the fiscal year end, or if the trust is a testamentary trust, at the
       date of death.
Other types of trust (specify)   1  Sent 2 With T3APP  3 With T1 
If the trust is designating itself as a Graduated Rate Estate for the year, is electing  
to be a Qualified Disability Trust for the year, or a testamentary trust, complete  If no, for what year was the last return filed?  
this section.   Year
  Date of death   Social insurance number of the deceased  
       Is this an amended return? Yes 
1
 No 
2
  Year Month Day    
 If the trust is an Inter Vivos Trust, complete this section.  Is this the final return of the trust? Yes 
1
 No 
2
Date trust was created Non-profit organization - Business  
    Number, if any:  If yes, enter the trust wind-up date.  
  Year Month Day       Year Month Day  
   
 
Reporting foreign income and property
 
If the trust is resident in Canada, you have to report its income from all sources, both inside and outside Canada.
Did the trust hold specified foreign property at any time in the tax year with a total cost of more than CAN $100,000? Yes 
1
 No 
2
If yes, you may have to complete and attach Form T1135, Foreign Income Verification Statement. For filing requirements, see that form.
If the trust dealt with a non-resident trust or corporation in the year, contact us at 1-800-959-8281 for more filing requirements.
 
Answer the following required questions Yes No
 
1. If the trust is a deemed resident trust, is the trust an “electing trust” as defined in section 94?
If yes, in what year did the trust elect to have paragraph 94(3)(f) apply and attach a schedule of assets.
  (see the guide). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
  
2
 
2. Does the will, trust document, or court order require the payment to beneficiaries of trust income earned in the current year?
  If yes, complete Schedule 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
  
2
 
3. Did the trust distribute assets other than cash to a beneficiary during the tax year?
If yes, send us a note giving a complete description of the property, the name and address of the beneficiary to whom the
property was distributed, and the date the property was distributed. If the beneficiary is an individual, provide the beneficiary’s
  social insurance number. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
  
2
4. Was there a change to the beneficiaries of the trust that has not been reported to CRA (for example on a schedule 15)?
  If yes, send us a note giving the names of the beneficiaries, social insurance numbers and the date of the change . . . . . . . . . . . . .
1
  
2
5. Did the lifetime beneficiary under the trust die in the year? Year Month Day  
  If yes, provide the date of death (see the guide for details). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
  
2
6. Did the trust borrow money, or incur a debt (including, but not limited to, issuing a promissory note to a beneficiary), in a
non-arm’s length transaction? If yes, state the year, and, if during this tax year, send us a note showing the amount
  of the loan, the lender’s name, and the lender’s relationship to the beneficiaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
  
2
7. For any trust (other than a unit trust) did the ownership of capital or income interests change since 1984?
  If yes, enter the year, and, if during this tax year, send us a note showing the changes . . . . . . . . . . . . . . . . . . . . . . .
1
  
2
8. Does the trust hold shares in a private corporation?
If yes, and the trust is a personal trust, send us a note giving details of the corporation, including, name, business number
  and the number of shares held . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
  
2
9. Did the trust receive any additional property by way of a contribution of property (as defined in the "Definitions"
of the guide) since June 22, 2000?
  If yes, enter the year, and, if during this tax year, send us a note giving details . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
  
2
10. Does the trust qualify as a public trust or public investment trust that has to post information about the trust on the CDS
  Innovations Inc. web site under section 204.1 of the Income Tax Regulations? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
  
2
 
11. Did the trust use the International Financial Reporting Standards when it prepared its financial statements? . . . . . . . . . . . . . . . . . .
1
  
2
 
12. Was this tax year deemed to have ended as a result of a loss restriction event? Year Month Day  
  If yes, provide the date of the event (see the guide for details) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
  
2
If the trust is an express trust, or for civil law purposes a trust other than a trust that is established by law or by judgement, which is resident in Canada and
answers “Yes” to either question 13 or 14 below, you do not need to complete a T3 Schedule 15, Beneficial ownership information of a trust.
13. Did the assets held in the trust consist only of those listed in paragraph 150(1.2)(b)
  with a total fair market value not exceeding $50,000 throughout the year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
  
2
14. Was the trust required under the relevant rules of professional conduct or the laws of Canada or a province to hold funds for the
  purposes of the activity that is regulated under those rules or laws? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
  
2
  Note: this excludes trusts maintained as a separate trust for a particular client or clients.
 
T3 RET E (23) Page 2 of 5
 

Protected B when completed
  Step 2 – Calculating total income (see lines 1 to 12 in the guide)
   
    Taxable capital gains (line 24 of Schedule 1)   01    1
     
▲   Pension income (report CPP/QPP death benefits on line 11 below)   02   +  2
    Total of actual amount of dividends from taxable Canadian corporations
▲   (line 3 of Schedule 8)   03   +  3
    Actual amount of dividends other than eligible dividends
    from taxable Canadian corporations (line 1 of Schedule 8)   3A    
▲   Foreign investment income (line 6 of Schedule 8)   04   +  4
▲   Other investment income (line 12 of Schedule 8)   05   +  5
    Business income Gross   96     Net   06   +  6
   
    Farming or fishing income Gross   97     Net   07   +  7
   
    Rental income Gross   99     Net   09   +  8
   
    AgriInvest Fund 2 payments (see line 9 in the guide)   10   +  9
    (includes 101   Agrilnvest Fund 2 payments received while the
    beneficiary spouse or common-law partner is, or was, alive, or received by a
communal organization)		  
    Deemed dispositions income or losses (line 20 of Form T1055)   11   +  10
▲   Other income (specify and attach any information slips received)  
       
      +  
      +  
      19   = ► +  11
▲   Add lines 1 to 11. This is the trust's total income.   20   = ►  12
   
  Step 3 – Calculating net income (see lines 13 to 31 in the guide)
   
    Trust's total income (line 12 of Step 2)   20    13
   
▲   Carrying charges and interest expenses (line 17 of Schedule 8)   21    14
   
    Trustee fees (see lines 15 to 17 in the guide)    22    15
    Trustee fees that do not relate to income or were deducted
    elsewhere on this return   23   –  16
     
    Trustee fees deductible from income (line 15 minus line 16)   24   = ► +  17
    Allowable business investment losses   25   +  18
    Other deductions from total income (specify – see line 19 in the guide)
(report investment counsel fees paid (paragraph 20(1)(bb)) on line 14 above)
         
        +  
        +  
      40   = ► +  19
▲   Add lines 14, 17, 18, and 19   41   = ► –  20
▲   Line 13 minus line 20   42   =  21
    Taxable benefits (see lines 22 and 23 in the guide)
    Upkeep, maintenance, and taxes of a property used or occupied by a beneficiary   43    22
    Value of other benefits to a beneficiary   44   +  23
    Total taxable benefits (line 22 plus line 23)   45   = ► +  24
▲   Income before allocations (line 21 plus line 24)   46   =  25
 
Continue on next page
 
T3 RET E (23)   Page 3 of 5

Protected B when completed
  Step 3 – Calculating net income (continued)
   
   
    Amounts paid or payable to beneficiaries   471    26
    Less: Amounts designated under subsections 104(13.1) and (13.2)
    (attach a statement - see line 27 in the guide)   472   –  27
    Total deductible income allocations (line 26 minus line 27)   47   = ► –  28
▲   Income after allocations (line 25 minus line 28)   48   =  29
▲   Total gross-up amount of dividends retained or not designated by the trust (line 32 of Schedule 8)   49   +  30
    Line 29 plus line 30. This is the trust's net income.   50   =  31
   
   
  Step 4 – Calculating taxable income (see lines 32 to 43 in the guide)
   
    Trust's net income (line 31 of Step 3)   50   =  32
    Deductions to arrive at taxable income
    Non-capital losses of other years (see line 33 in the guide)   51    33
    Net capital losses of other years (see line 34 in the guide)   52   +  34
    Foreign income exempt from tax in Canada 541    35
   
    Non-profit organizations (subparagraph 149(5)(f)(i))   542   +  36
   
    Farming or fishing losses of other years 543   +  37
   
    Restricted farm losses of other years   544   +  38
   
    Limited partnership losses of other years   545   +  39
   
    Other deductions   549   +  40
   
    Total other deductions (add lines 35 to 40)   54   = ► +  41
   
    Add lines 33, 34, and 41   55   = ► –  42
   
▲   Line 32 minus line 42. This is the trust's taxable income.   56   =  43
       
    If the amount is more than zero, enter the amount from line 43 on line 1 of Schedule 11. If the amount is zero or negative,
enter "0" on line 43. If minimum tax applies, enter the positive or negative result from line 43 on line 22 of Schedule 12.
   
  Step 5 – Summary of tax and credits (see lines 44 to 73 in the guide)
   
    Tax:
▲   Total federal tax payable (see line 44 in the guide)   81   •44
   
▲   Provincial or territorial tax payable (from the applicable provincial or territorial form)   82   + •45
   
    Part XII.2 tax payable (line 12 of Schedule 10)   83   + •46
   
    Add lines 44 to 46. Total taxes payable   84   = ► •47
   
    Credits:
▲   Tax paid by instalments   85   •48
▲   Total tax deducted (see lines C, D, and 49 in the guide)    C
   
    Transfer to Quebec   –  D
   
    Net tax deducted (line C minus line D)   86   = ► + •49
    Refundable Quebec abatement (line 34 of Schedule 11, or line 55 of Schedule 12)   87   + •50
   
    Refundable investment tax credit [Form T2038(IND)]   88   + •51
   
    Capital gains refund (Form T184)   89   + •52
    Part XII.2 tax credit (box 38 of T3 slip)   90   + •53
 
Continue on next page
 
T3 RET E (23) Page 4 of 5  

Protected B when completed
  Step 5 – Summary of tax and credits (continue)
   
     
    Newfoundland and Labrador research and development tax credit   901   •54
     
    British Columbia mining exploration tax credit   903   + •55
   
    Federal environmental trust tax credit   911   + •56
     
    British Columbia environmental trust tax credit   912   + •57
     
    Saskatchewan environmental trust tax credit   913   + •58
     
    Canadian journalism labour tax credit   914   + •59
   
    Yukon research and development tax credit   915   + •60
   
    Manitoba paid work experience tax credit   916   + •61
   
    Manitoba odour-control tax credit   917   + •62
   
    Manitoba green energy equipment tax credit   918   + •63
   
    Return of fuel charge proceeds to farmers tax credit   920   + •64
   
    British Columbia clean building tax credit   921   + •65
   
    Ontario environmental tax credit   922   + •66
   
    Yukon business carbon price rebate   923   + •67
   
    Yukon mining carbon price rebate   924   + •68
   
    Total other credits (add lines 54 to 68)   91   = ► + •69
▲   Add lines 48 to 53 and 69. Total credits   93   = ► – •70
▲   Line 47 minus line 70. Balance owing or refund   94   = •71
    If the result is positive, you have a balance owing. If the result is negative, you have a refund.
Generally, we do not charge or refund a difference of $2 or less.		  
▲   Amount enclosed   95   •72
    Balance owing: Pay a balance owing online using CRA’s My Payment service at canada.ca/cra-my-payment. You can
also send us a cheque or money order payable to the Receiver General. Do not mail cash.
    Refund code    102    73
    (see the guide for details)   
    Refund: To receive a refund by direct deposit, complete Form T3-DD, Direct Deposit Request for T3.
   
   
▲   Name and address of person or company (other than trustee, executor,
liquidator, or administrator) who prepared this return.		   Certification (by trustee, executor, liquidator, or administrator)  
        I,      
        Name (print)    
        certify that the information given on this return and in any
documents attached is correct and complete, and fully discloses
the income from all sources.		    
             
               
        Authorized person's signature  
    Postal or ZIP code Telephone number              
          Position or title Date  
 
Do not use
 
Personal information (including the SIN) is collected and used to administer or enforce the Income Tax Act and related programs and activities including administering tax, benefits, audit,
compliance, and collection. The information collected may be disclosed to other federal, provincial, territorial, aboriginal or foreign government institutions to the extent authorized by law.
Failure to provide this information may result in paying interest or penalties, or in other actions. Under the Privacy Act, individuals have a right of protection, access to and correction of
their personal information, or to file a complaint with the Privacy Commissioner of Canada regarding the handling of their personal information. Refer to Personal Information Bank CRA
PPU 015 on Information about Programs and Information Holdings at canada.ca/cra-information-about-programs.
 
T3 RET E (23)       Page 5 of 5