What you should know before you apply

Who can apply

The trustee (an individual or a trust institution that holds legal title to property in trust for the benefit of the beneficiaries) can apply for a trust account number. The trustee includes an executor, an administrator, or a liquidator who owns or controls property for another person.

This does not apply to a non-resident trust electing to file an income tax return under section 216 of the Income Tax Act.

What you need before you start

You will need a signed copy of the trust document or the last will and testament. You also need to know your Trust type.

If you want to authorize a person to apply for a trust account number for you, go to Representative authorization.

Authorization allows us to deal with a person who is acting as a representative for another person on income tax matters (including trust accounts).

If any of the legal representatives are deceased, you need to include a copy of their death certificate. If a representative no longer wants to act as a representative, we need a letter of renunciation from that representative.

If you are filing for an estate, we will not accept a previous authorization under the deceased's SIN. You will need a separate authorization for the trust.

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