Submitting and filing documents online related to trusts

Trust administrators and tax preparers can submit documents online related to the trust return for residents and non-residents. Sending documents through the Submit documents online service is secure, reliable, easy, and more efficient.

Documents you can submit online

The following documents can be submitted online for estates and trusts:

• Form T3APP, Application for Trust Account Number
• Form T3-ADJ, T3 Adjustment Request
• Supporting documentation requested within the current year trust return, including
  • Trust agreement
  • Schedule of Assets
  • Details of asset distributions to beneficiaries
  • Changes to beneficiaries
  • Details of non-arm’s length loans from or to beneficiaries and other parties
  • Details on private corporation shares held by the trust
  • Details on property contributions
• All supporting documents the Canada Revenue Agency (CRA) asks for to complete the trust tax assessment or reassessment 

How to submit your document(s) online

You can submit documents online related to trust returns through two of the CRA's secure portals:

• My Account
• Represent a Client

To access the “Submit documents” services online trust administrator must log into My Account using their social insurance number. Tax preparer and authorized representatives of trust administrators can also access the “Submit documents” services online by logging into Represent a Client.

Once in My Account, select “Submit documents” from the menu bar. Enter your reference or case number and click “next”. If you do not have a reference or case number click on the link “You may be able to submit documents without a case or reference number.”

Once in Represent a Client, select “Submit documents” from the menu bar. Select the client type or the program area you want to submit your electronic document to. If you have a reference or case number click “yes” and enter it on the next page. If you do not have a reference number click “no”.

After you submit your document(s)

After submitting your documents, a confirmation page will display a confirmation number, as well as a case or reference number for future communication regarding the documents.

Please note that the Canada Revenue Agency scan all documents submitted online for malware and viruses according to our and Shared Services Canada policies and standards.

If your documents are valid and contain no virus or malware, they will be sent to the appropriate area in charge of assessing trust returns.

Supporting documents

You must send the following documents if they apply to the trust return you filed online:

• elections
• designations
• agreements
• waivers
• special elective returns (including any supporting documents)
• Form T1135, Foreign Income Verification Statement

With the exception of Form T1135, you must send these documents to the tax centre serving the area the trustee resides in. You can send Form T1135 to the tax centre shown on that form. For more information, go to How to file a trust return.

Keep all supporting documents (for example, books, records, forms, schedules, and receipts) you used to prepare a return for six years from the end of the tax year they relate to.

Reference or case numbers

You can submit documents electronically without a reference or case number. The "Submit document" service will ask you, from a picklist, to choose the reason you are sending them.

If you want to send other documents related to the original submission, you will need to use the reference or case number you received after your initial submission.