Filing the T3RET, T3 Trust Income Tax and Information Return
If the trust still exists at the end of the exempt period, the trust will become taxable from that point forward and will have to file a T3RET, T3 Trust Income Tax and Information Return each year that it continues to exist. In its first taxable year, the trust will be required to include in its income any post-death income or gains that were not paid out to beneficiaries during the exempt period.
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