How to file a T3 return
Registering for a Trust account number
Filing a T3 return using EFILE
You have the option to file the following T3 returns 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.
Trust administrators and their representatives can file the following T3 returns electronically through the Canada Revenue Agency’s 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 online filing
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. For more information on other documents available for electronic filing, see Submitting and filing documents online related to T3.
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 2015
- The trust does not have a trust account number or cannot provide one in the electronic file
Before you file online
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:
- legal representative (trustee/executor/administrator)
- 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
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.
Internet File Transfer
Online filing for trust returns is only available for 2017 and later tax years. Certain conditions must be met in order to file a trust return online, see Restrictions for online filing.
Steps in filing a T3 return online
- 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) .
In this part, all elections, designations, agreements, waivers, and special elective returns are referred to as elections.
Only elections and Form T1135, Foreign Income Verification Statement, have to be sent 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 Canada Revenue Agency (CRA) on request.
Some elections are made on CRA forms, while others are made by providing specific information in a letter or note. All elections, including supporting documentation for those elections, must be sent to the CRA in writing, unless otherwise indicated. For an election to be considered valid, the CRA must receive the election no later than the due date given in the Income Tax Act.
Where to send the 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 in support of the trust’s electronically filed return.
Send your completed Form T1135, Foreign Income Verification Statement, to the tax centre address shown on the form.
Send a T3 return by mail to the appropriate tax centre. For more information, go to Where to file a T3 return.
Forms and publications
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