Canada Revenue Agency |
Agence du revenu du Canada |
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. |
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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. |
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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. |
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▲ | Step 1 – Identification and other information | ||||||||||||||||||||||||||||||||
Trust account number | |||||||||||||||||||||||||||||||||
T | The fiscal period of this return is: |
from |
to |
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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. |
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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 | ||||||||||||||||||||||||||
T3 RET E (23) | (Ce formulaire est disponible en français.) | Page 1 of 5 | |||||||||||||||||||||||||||||||