How to apply
You can apply for a trust account number using the new Trust Account Registration service within My Account, My Business Account, and Represent a Client.
You can access the Trust Account Registration service in My Account from the “Related Services” section, in My Business Account from the activity menu at the bottom of the home page, and your authorized representative in Represent a Client from the left hand side bar.
Apply for a trust account number by completing Form T3APP, T3 Application for Trust Account Number. Where you send Form T3APP depends on whether the trust is resident in Canada, or is a non-resident trust or deemed resident trust. If the trust is resident in Canada, where you file the T3APP depends on the trustee’s address.
We consider a trust to reside where its real business is carried on, which is where the central management and control of the trust actually takes place. Usually, the management and control of the trust rests with, and is exercised by, the trustee, executor, liquidator, administrator, heir or other legal representative of the trust.
For more information, see Residency and contact information and Income Tax Folio S6-F1-C1, Residence of a Trust or Estate.
Where do you mail the T3APP
If the trustee is a deemed resident or if the trustee’s mailing address is in:
- British Columbia
- Northwest Territories
- Specific areas of Ontario (Hamilton, Kitchener-Waterloo and their surrounding areas)
- Specific areas of Quebec (Montreal, Sherbrooke and their surrounding areas)
- An area outside of Canada
Send Form T3APP and documents to:
Winnipeg Tax Centre
66 Stapon Road
Winnipeg MB R3C 3M2
If the trustee's mailing address is in any other Canadian location not listed above, send Form T3APP and documents to:
Sudbury Tax Centre
1050 Notre Dame Ave
Sudbury ON P3A 5C1
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