How to apply
Online
You can apply for a trust account number using the Trust account registration in My Account, My Business Account, and Represent a Client through the secure portal at Sign in to your CRA account.
By mail
You can apply for a trust account number by completing Form T3APP, 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. Refer to page 3 of the Form T3APP for the mailing instruction.
For more information about the residency of a trust, see Residency and contact information and Income Tax Folio S6-F1-C1, Residence of a Trust or Estate.