Due dates

Due date for paying a balance owing on a T3 Trust Income Tax and Information Return

You have to pay any balance owing on a T3 return no later than 90 days after the trust's tax year-end.

When the due date for payment falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, we consider your payment to be on time if we receive it or it is postmarked on the next business day.

Final return
You have to pay any balance owing no later than 90 days after the trust's wind up (discontinuation) date.

Due dates for filing the T3 return

You have to file the T3 return no later than 90 days after the trust's tax year-end.

If the filing due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, we will consider it filed on time if it is delivered on, or postmarked, the first working day after the filing due date.

If you mail the return first class, or if you use an equivalent delivery service, we consider the date of the postmark on the envelope to be the day you filed the return.

If you fail to file the T3 return by the due date you will be subject to a penalty. For more information, go to Guide T4013, T3 Trust Guide.

Final return
For a graduated rate estate, you have to file the final T3 return and pay any balance owing no later than 90 days after the trust's wind-up (discontinuation) date. Enter the wind-up date on page 1 of the return.

If you wind up a graduated rate estate, the tax year will end on the date of the final distribution of the assets.

If you wind up an inter vivos trust or a testamentary trust, you have to file the final T3 return and pay any balance owing no later than 90 days after the trust's tax year-end. However, you may want to file the final return before the trust's tax year-end.

In either case, you should get a clearance certificate before you distribute the trust property. For more information, go to Guide T4013, T3 Trust Guide.

Deadline for filing and distributing trust related information slips

You have to file all beneficiary's trust related information slips no later than 90 days after the trust's tax year-end.

You must send the T3 slips to the beneficiary's last known address no later than 90 days after the end of the trust's tax year. If you have the information you need to complete the slips before that deadline, we encourage you to send them to the beneficiaries as early as possible.

If you fail to file or distribute T3 slip or any trust related information slip to a recipient by the due date, you will be liable to a penalty. For more information, go to Guide T4013, T3 Trust Guide.

Information for public and public investment trusts

If you are a public trust, you are required to forward certain tax information to the website of CDS Innovations Inc. within 60 days following the end of your tax year. The filing period is extended to 67 days for a public investment trust.

Once you post the tax information on the CDS website, you are required to notify CRA of the date of your compliance by emailing the notification to PUBTR-FO-G@cra-arc.gc.ca.

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