How to file a T3 return
If you need a trust account number, visit our Trust Account Registration online service within:
Methods to file
Efile: Option 1
You have the option to file the following T3 return using Efile:
- T3RET – T3 Trust Income Tax and Information Return
- T3-RCA – Retirement Compensation Arrangement (RCA) Part XI.3 Tax Return
- T3ATH-IND – Amateur Athlete Trust Income Tax Return
- T3M – Environmental Trust Income Tax Return
- T3S – Supplementary Unemployment Benefit Plan Income Tax Return
For more information about this filing method, go to EFILE for electronic filers.
T3 EFILE exclusions
You cannot use the EFILE web service to file any T3 trust return types that are excluded from the T3 EFILE program:
- T3D, Deferred Profit Sharing Plan (DPSP) or Revoked DPSP
- T3P, Employees' Pension Plan
- T3PRP, Pooled Registered Pension Plan (PRPP)
- T3RI, Registered Investment
- T3GR, Group Income Tax and Information Return for RRSP, RRIF, RESP or RDSP Trusts
- T1061, Canadian Amateur Athletic Trust Group
- Section 216 Returns
In addition, you cannot file a Trust return electronically in any of the following situations, any related schedules, and forms listed below:
- The return is an amended T3 trust return.
- The return is for a tax year that ends before 2021.
- The trust does not have a trust account number.
- The trust is filing Form RC199, Voluntary Disclosures Program (VDP) Taxpayer Agreement, or the taxpayer is making a request under the Voluntary Disclosures Program.
- Form T1273, Statement A - Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals and Form T1163, Statement A - AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals are excluded from T3 EFILE.
- T3 NB-SBI, T3 New Brunswick Small Business Investor Tax Credit.
- T3SK CG, Saskatchewan Farm and Small Business Capital Gains Tax Credit (Trusts).
- T3PFT, T3 Provincial or Territorial Foreign Tax Credit for Trusts.
- Business income tax paid to more than 3 foreign countries on Form T3FFT, T3 Federal Foreign Tax Credits for Trusts.
- Non-business income tax paid to more than 3 foreign countries on Form T3FFT, T3 Federal Foreign Tax Credits for Trusts.
- More than 12 Selected Financial Data (SFD) records.
- A claim for Return of fuel charge proceeds to farmers tax credit for a 2021 tax year.
- A claim for Yukon Business Carbon Price Rebate for a 2021 tax year
Internet file transfer: Option 2
For 2017 and later tax years, trust administrators or their representatives can file the following T3 returns electronically through our Internet file transfer service:
- T3D – Income Tax Return for Deferred Profit Sharing Plan (DPSP) or Revoked DPSP
- T3GR – Group Income Tax and Information Return for RRSP, RRIF, RESP, or RDSP Trusts
- T3P – Employees' Pension Plan Income Tax Return
- T3PRP – T3 Pooled Registered Pension Plan Tax Return
- T3RI – Registered Investment Income Tax Return
- T1061 – Canadian Amateur Athletic Trust Group Information Return
- T2000 – Calculation of Tax on Agreements to Acquire Shares (Section 207.1(5) of the Income Tax Act)
Eligibility for Internet file transfer
Internet file transfer is available to most taxpayers and tax preparation service providers when a trust’s taxable income and tax payable are $0.00.
Restrictions for Internet file transfer
You cannot use Internet file transfer to file a trust return if:
- The return is an amended tax return
- The return is for a tax year that ends before 2017
- The trust does not have a trust account number or cannot provide one in the electronic file
Before you file with Internet file transfer
Before filing with Internet file transfer, the trust’s identification information must be up to date. You cannot use Internet file transfer to change identification information, such as the trust’s:
- name
- legal representative (trustee, executor, administrator, or liquidator)
- address for the legal representative
- alternate mailing address, if different from the address for the legal representative
- direct-deposit information (nor can direct deposit be requested)
Web access code for Internet file transfer
To file a T3 return online using Internet file transfer, you will need a web access code (WAC). If you have a WAC that was issued to file your trust-related information returns, you can use that one. If you have misplaced or do not have a WAC, go to Web access code to use our online service. If you cannot access your WAC online or want to change it, call the Business Enquiries line at 1-800-959-5525.
Web access code for Internet file transfer
- Download the schema or use your software to create and save your return in XML format. If your file size is more than 150 MB, you may have to send fewer returns per file.
- Make sure you have your web access code and your trust account number. If you do not have your web access code, you can get one at Web access code.
- To submit electronically, go to Internet file transfer (XML).
By Mail: Option 1
Send any of the T3 return listed above by mail to the appropriate tax centre. For more information, go to Where to file a T3 return.
Supporting documentation for online filing
In this part, all elections, designations, agreements, waivers, and special elective returns are referred to as elections.
Elections and supporting documentation
The Income Tax Act provides for various elections to be made. Some are made on authorized Canada Revenue Agency (CRA) forms. Others are made by providing specific information in a letter or note.
Elections and Form T1135, Foreign Income Verification Statement, have to be sent only if they apply to the return you filed. You do not have to send any other supporting document when filing online. Keep all documents used to prepare a return, such as books, records, forms, schedules, and receipts for six years. Be ready to send your documents to the CRA on request.
All elections, including the supporting documentation, must be submitted to the CRA in writing or through the Submit documents online service. For an election to be considered valid, it must be submitted by the due date established in the Income Tax Act.
When submitting this documentation:
- Clearly state the trust name and the trust account number on all the election forms and letters
- Clearly indicate in the covering letter that the documentation is submitted to support the trust’s electronically filed return
All other documentation used to prepare the return, excluding elections as indicated, is to be kept and sent to the CRA only if requested.
For more information on other documents available for electronic filing, see Submitting and filing documents online related to T3.
Where to send paper documents
With the exception of Form T1135, all paper documentation to support elections should be sent to the tax centre that serves the area where the legal representative lives. Each election form and letter should include the trust’s name, representative’s name, address, and trust account number. A covering letter should also be included that indicates the documentation is to support the trust’s electronically filed return.
Send your completed Form T1135, Foreign Income Verification Statement, to the tax centre address shown on the form.
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