Are you acting as a trustee?

If you are acting as a trustee, and you own and control property for another person, you have to file a T3 Trust Income Tax and Information Return. If the beneficial owner keeps ownership and control of the property, you should report any income earned on a T5 information return.

If you are acting as a trustee and you are not sure if you should complete a T3 or a T5 information return, see Trust Income Tax Return. The information in that publication and on these Web pages will help you decide which return to complete. If you still have questions, visit Canada Revenue Agency or call 1-800-959-5525.

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