How to file

Find out how to file a T3RET T3 Trust Income Tax and Information Return (T3 return).

As of January 1, 2024, tax preparers filing more than five T3 returns need to use EFILE. If more than five T3 returns are filed by paper, penalties could apply and could be as much as $25 for each paper return above the limit. Find out more information on Mandatory electronic filing for tax preparers and Apply for EFILE.

Note that there are also mandatory thresholds and different penalties for filing T3 information returns (slips) by paper. Find out more about Filing information returns electronically.

By mail

Where you file the T3 return 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 T3 return 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. The residence of the trustee (or other representative of the trust) does not always determine the residence of a trust.

For more information, go to Residency and how to contact us and Income Tax Folio S6-F1-C1, Residence of a Trust or Estate

Trusts resident in Canada

The processing of T3 returns is divided between the Winnipeg Tax Centre and the Sudbury Tax Centre as stated below:

Sudbury Tax Centre

If the trust resides in New Brunswick; Nova Scotia; Prince Edward Island; Newfoundland and Labrador; or the remainder of the provinces of Ontario and Quebec not listed below under "Winnipeg Tax Centre." Send your return to:

Sudbury Tax Centre
T3 Trust Returns Program
1050 Notre Dame Avenue
Sudbury ON P3A 6C2

If you have questions about resident trusts, call 1-800-959-8281.

Winnipeg Tax Centre

If the trust resides in Manitoba; Saskatchewan; Alberta; British Columbia; Northwest Territories; Yukon; Nunavut; Hamilton (Ontario) and surrounding areas; Kitchener-Waterloo (Ontario) and surrounding area; Laval (Quebec) and surrounding area; Montréal (Quebec) and surrounding area; or Sherbrooke (Quebec) and surrounding area. Send your return to:

Winnipeg Tax Centre
T3 Trust Returns Program
PO Box 14003, Station Main
Winnipeg MB R3C 0N8

If you have questions about resident trusts, call 1-800-959-8281.

Non-resident trusts and deemed resident trusts

For non-resident trusts and deemed resident trusts, send your T3 return to:

Winnipeg Tax Centre
T3 Trust Returns Program
PO Box 14003 Station Main
Winnipeg MB R3C 0N8
Canada

If you have questions about non-resident trusts or deemed resident trusts, call one of these numbers:

• Toll free within Canada and the continental USA: 1-800-959-8281.
• If you are outside Canada and the United States, call 613-940-8495. The Canada Revenue Agency (CRA) only accepts collect calls made through a telephone operator. After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay. This service operates in Eastern Standard Time and is open Monday to Friday from 8:00 a.m. to 8:00 p.m. and Saturday from 9:00 a.m. to 5:00 p.m.

By EFILE

EFILE is an automated service that allows approved tax preparation service providers and discounters to send income tax return information to the CRA directly from EFILE–certified tax preparation software.

Taxpayers may take their tax slips and supporting documents to a registered tax preparer and for a fee, the tax preparer will prepare their return and send it to us electronically using EFILE.