Enhanced reporting rules for trusts and bare trusts: Frequently asked questions

The following is a very general overview of the legal (non-tax) principles that apply to trusts in Canada. Determining whether a particular arrangement is a trust (and if so, what kind of trust) can be very complex because it usually requires an analysis of all the facts and circumstances under the relevant private law as well as a review of any trust documentation. Taxpayers may wish to consult a legal advisor for help in understanding all of the legal consequences of their trust or ownership arrangements, as the CRA does not advise taxpayers about the application of the relevant private law to their specific circumstances.

A trust is a legal relationship connected to the ownership of property. The legal principles that apply to a particular trust relationship vary depending on the private law of the relevant province or territory.

Common law jurisdictions

Separation of legal and beneficial ownership

Ordinarily, a person who has legal title to a property also has the ability to use, enjoy and “benefit from” the property. Under the law of equity in common law provinces and territories (i.e., outside the Province of Québec), a trust is a relationship in which the legal and beneficial ownership of property are separated, meaning that the person who holds legal title to the property is generally not the same person as the person who is or may be beneficially interested in it.

This separation of legal and beneficial ownership means that in an “ordinary” (non-bare) trust such as a family trust, the trustee exercises control over the trust property and is under a fiduciary duty to act for the benefit of the beneficiaries according to the terms of the trust. The beneficiaries have rights against the trustees to enforce the terms of the trust.

A trust is a relationship and not a separate legal entity. A trustee is often described as having a fiduciary relationship with the trust’s beneficiaries, meaning that the trustee has a duty of care and loyalty and must act in the beneficiaries’ best interests when making decisions in accordance with the trust terms. This power makes the beneficiary dependent on the trustee. Under a discretionary family trust, trustees have the power to make decisions about trust property and the beneficiaries’ interests. All trustees must act prudently and diligently in managing trust property. They must also follow the terms of the trust and avoid conflicts of interest.

In a bare trust, the separation of legal and beneficial ownership means that although trust property is registered under the trustee’s name, the beneficial owner has the rights or attributes of ownership in the property: (a) possession, (b) use, (c) risk and (d) control. Not all of these attributes will be present in every case, and some factors will be given more weight in certain cases. For example, a beneficial owner may not always have possession of the property.

How is a trust established?

A trust is established when a person (the settlor) transfers property to another person (the trustee) for the benefit of others (the beneficiaries). A trustee can also declare themselves to hold property for a beneficiary. While trust terms may be written or only oral, the existence of a trust is usually supported by a trust document setting out the settlor’s instructions to the trustee for carrying out the terms of the trust. The trust document usually also sets out the trustee’s obligations and responsibilities and describes the nature of the beneficiaries’ rights in the trust.

Whether the trust terms are written or only oral, a trust exists if legal and beneficial ownership of property are separated and the “three trust certainties” are satisfied. There must be certainty about the settlor’s intention to create a trust, certainty about the trust’s subject matter (property) and certainty about its objects (beneficiaries) or purposes. Other formal requirements may also be imposed depending on the circumstances. For example, trusts holding interests in real property and testamentary trusts (trusts arising on the death of the testator or settlor) usually have to be made in writing.

A settlor may create a trust without using the word “trust” and without fully understanding the concept of trusteeship. The existence of a trust relationship may also be inferred from the surrounding circumstances and from evidence about what the parties intended, what they actually agreed and how they behaved with respect to the property.

Trusts can be established for many different purposes, such as planning for the transfer of property before or after the settlor’s death, providing for the care of a child or disabled person, or for charitable purposes. Trusts may also be used instead of a power of attorney to help an elderly person manage their property. 

Trust vs. agency and bare trusts

Trust relationships are distinct from agency relationships, even though both trustees and agents act on behalf of other persons. While a trustee administers property on behalf a beneficiary under a trust, an agent acts on behalf of a principal under an agency agreement. An agent may manage or deal with the principal’s property but does not usually acquire legal title to it. A person who is required to manage and dispose of trust property and who can exercise independent discretionary power over the property is a trustee rather than an agent. The trustee of a bare trust, in contrast, acts as an agent for the beneficiaries when dealing with trust property.

Determining whether a particular arrangement between taxpayers is a trust (and if so, a bare trust) will depend on the specific facts of the situation and on the private law of the relevant province or territory. An arrangement between taxpayers about property might, for example, be an express trust, an implied trust or a trust created by law or judgment, such as a constructive trust. In some circumstances the participants might be considered joint owners or tenants in common rather than participants in a trust arrangement.

Civil law jurisdiction (Québec)

Trusts in Québec, unlike in common law jurisdictions, do not involve any separation of legal and beneficial ownership. Under civil law, property transferred in trust constitutes the trust patrimony, which is distinct from that of the settlor, trustee or beneficiary and on which none of them has ownership rights. A patrimony is generally defined as all of a person’s rights and obligations.

Article 1260 of the Civil Code of Québec describes the essential elements of a trust as an act by which a person (the settlor) transfers property from his patrimony to a trust patrimony, and which a trustee undertakes to hold and administer. A trust can be established for the benefit of determinate or determinable persons (the beneficiaries) or for specific purposes.

Under Article 1262 of the Civil Code of Québec, a trust can be established by contract, by will or by operation of law (i.e., under a court judgment or a statute). 

The CRA does not provide legal advice so it is not able to advise taxpayers about the application of the private law to their specific circumstances or to interpret trust documents. It is the responsibility of the parties involved in an arrangement to determine the true nature of their legal relationships and whether they give rise to a trust.

Determining whether a particular arrangement is a trust is a question of fact and law based on an analysis of the facts specific to each situation under the applicable private law. Taxpayers may wish to consult a legal advisor for help in understanding all of the legal consequences of their trust or ownership arrangements.

See Question 1.1 for a very general overview of the legal (non-tax) principles that apply to trusts in Canada. 

There are three main additions to the trust reporting rules for taxation years ending on or after December 31, 2023:

• All trusts, unless certain conditions are met, are required to file a T3 return annually. See Question 2.1 for more information about the trusts that are required to file.
• Generally, all trusts that are required to file a T3 return, other than listed trusts , must include specified information  about each reportable entity  of the trust, as outlined on Schedule 15, when filing their T3 return. See Question 2.3.A for the inclusions in listed trusts for taxation years ending on or after December 31, 2023, and before December 31, 2024.
• Bare trusts are subject to the trust reporting rules. However, for the 2023 taxation year, the CRA does not expect bare trusts to file a T3 return, including Schedule 15, unless the CRA makes a direct request for these filings.

Generally, all trusts that are required to file a T3 return, other than listed trusts , must include specified information  about each reportable entity  of the trust, as outlined on Schedule 15, with their T3 return.

Schedule 15 requests specified information on all trustees , settlors , beneficiaries , and controlling persons  of the trust (collectively referred to as “reportable entities”).

The following specified information is required for each reportable entity of the trust:

• Name
• Address
• Date of birth (if an individual)
• Country of residence
• Tax identification number (i.e., social insurance number, business number, trust number, or, in the case of a non-resident trust, the identification number used in a foreign jurisdiction)

Part B of Schedule 15 is to be completed separately for each reportable entity and for each entity type they hold. There should only be one tax identification number for each copy of Part B that is completed.

The following table shows the format required for the different types of tax identification numbers:

When required, Schedule 15 must be filed each taxation year with the T3 return even if there are no changes in respect of the reportable entities . However, if you have provided the specified information about a reportable entity in a previous taxation year and there have been no changes, that information can be carried forward and does not need to be added to Schedule 15 again. If there has been no change in the specified information  about each of the reportable entities, select “No” for the second question in Part A of Schedule 15 to allow all previously filed information to be carried forward.

Part B of Schedule 15 should include information for the following situations:

• The addition or removal of reportable entities that occurred during the taxation year
• The addition and removal of reportable entities that both became and ceased to be a reportable entity during the taxation year (for example: a temporary trustee was appointed and replaced during the same taxation year)
• The addition of reportable entities that became reportable entities in a previous taxation year and continue to be reportable entities in the current taxation year, where this has not yet been reported on a previous Schedule 15 filing
• The removal of reportable entities that ceased to be reportable entities in a previous taxation year, where this has not yet been reported on a previous Schedule 15 filing
• Specified information about reportable entities that has changed since the last time it was reported

To view Schedule 15 information for previously assessed taxation years of the trust, legal and authorized representatives can log into My Trust Account. For more information, visit About My Trust Account.

The person making the T3 return must provide the specified information  about each beneficiary of the trust whose identity is known or ascertainable with reasonable effort by the person making the return at the time of filing the return. Complete Part B of Schedule 15 for each beneficiary of the trust whose identity is known or ascertainable with reasonable effort. For their own records, the trustee should document the efforts taken to collect the information.

If the identity of a beneficiary is not known or ascertainable with reasonable effort (for example, unborn children and grandchildren, their spouses), then the person making the return is required to provide sufficiently detailed information to determine with certainty whether any particular person is a beneficiary of the trust. In this case, provide the information requested in Part C of Schedule 15. For their own records, the trustee should document the efforts taken to collect the information.

Where the beneficiaries of a trust are all of the members of an Indigenous group, community, or people that holds rights recognized and affirmed by section 35 of the Constitution Act, 1982, or an identifiable class of the members of such Indigenous group, community or people, the person making the T3 return should provide a sufficiently detailed description of the class of beneficiaries to determine with certainty whether any particular person is a member of that class of beneficiaries.

Where some but not all of the units of a trust are listed on a designated stock exchange, the requirement to provide information for the beneficiaries of the trust is met if the specified information  is provided for the beneficiaries of those classes of units that are not listed on a designated stock exchange.

Subsection 204.2(1) of the Income Tax Regulations generally provides that the T3 return required to be filed by a trust, other than listed trusts , must include specified information  about each reportable entity  of the trust in the taxation year, as outlined on Schedule 15. The Income Tax Regulations do not include a relieving provision where the person making the return does not know the identity of a particular reportable entity, other than where the reportable entity is a beneficiary, as discussed in Question 1.6.

For taxation years ending before December 31, 2024 (for most trusts, this would be their 2023 taxation year), a settlor is defined in subsection 17(15).

Where a trust is required to provide specified information  about each reportable entity  of the trust, the information must be received with the T3 return. Schedule 15 should be used and filed along with the T3 return.

When necessary, the fillable PDF version of Schedule 15 allows the user to add additional Part B sections by selecting “Add Part B” located at the end of Part B.

The failure to file a T3 return or to include complete specified information  about reportable entities  of the trust, as outlined on Schedule 15, may result in a late-filing penalty. Missing specified information—such as tax identification numbers—means that the schedule is incomplete and the trust has not met its filing obligations under the Income Tax Act and the Income Tax Regulations.

Where a trust that has failed to file has unpaid taxes on the filing deadline date, the late-filing penalty is calculated based on the unpaid taxes of the trust on the filing deadline date under subsection 162(1) (or subsection 162(2)). Where a trust that has failed to file has no unpaid taxes on the filing deadline date, the subsection 162(7) penalty would be calculated at $25 a day for the period that the failure continues, from a minimum of $100 to a maximum of $2,500. If complete specified information  is not received at the time of filing a T3 return, the date of the Notice of Assessment will be used to calculate the amount of the penalty. For example:

• The North Bay Trust filed a T3 return for its 2024 taxation year before the March 31, 2025, due date, reporting taxable income and taxes payable of nil. The T3 return did not include the required specified information about reportable entities  of the trust. On April 5, 2025, a Notice of Assessment was issued, reflecting assessed penalties under subsection 162(7) of $25 per day for the period of April 1, 2025 to the Notice of Assessment date ($25 per day for five days).

If the trust is not a listed trust  and a person or partnership knowingly or under circumstances amounting to gross negligence makes — or participates in, assents to or acquiesces in, the making of — a false statement or omission on a return required to be filed, or fails to file a return, the person or partnership is liable to a penalty under subsection 163(5). This penalty is calculated under subsection 163(6) as the greater of $2,500 and 5% of the highest amount of the fair market value of all the property held by the trust at any time in the year.

Additional information on penalties can be found in the T4013 T3 Trust Guide.

Where you have filed specified information  about the reportable entities  of the trust, as outlined on Schedule 15, and later identify errors or discover additional information, you should file an amended T3 return or a T3-ADJ T3 Adjustment Request with the updated specified information, as requested on Schedule 15, as soon as possible. See “Reassessments” in the T4013 Trust Guide for more information about changing a T3 return.

Errors or omissions may be identified by the CRA based on a review of the information filed. If the trust is not a listed trust  and a person or partnership knowingly or under circumstances amounting to gross negligence makes, — or participates in, assents to or acquiesces in, the making of — a false statement or omission on a return required to be filed, or fails to file a return, the person or partnership is liable to a penalty under subsection 163(5). This penalty is calculated under subsection 163(6) as the greater of $2,500 and 5% of the highest amount of the fair market value of all the property held by the trust at any time in the year.

Additional information on penalties can be found in the T4013 T3 Trust Guide.

Yes. Under subsection 162(6), a person or partnership who fails to provide their social insurance number (SIN), trust account number, business number, or U.S. federal taxpayer identification number to another person required to make an information return under the Income Tax Act or the Income Tax Regulations (such as a trustee providing specified information  in a T3 return) may be liable to a penalty of $100. Reportable entities  should provide their TIN promptly to avoid penalties and ensure compliance.

This obligation ensures that trustees can meet their reporting requirements under the Income Tax Act and the Income Tax Regulations, including the enhanced trust reporting rules.

No. The trust reporting rules do not require the disclosure of information that is subject to solicitor-client privilege.

A trust that is resident in Canada, including a trust deemed resident in Canada under subsection 94(3), other than a listed trust , must file a T3 return annually, if the trust is an express trust (or the trust is, for civil law purposes, a trust other than a trust that is established by law or by judgement). This does not include bare trusts for the 2023 taxation year, unless the CRA makes a direct request for these filings. This also does not include bare trusts for the 2024 or 2025 taxation years.

For all other trusts (resident and non-resident), including listed trusts, a T3 return is required to be filed for taxation years in which the trust has at least one of the following situations:

• has tax payable
• is requested to file
• is a deemed resident trust 
• is resident in Canada and has either disposed of, or is deemed to have disposed of, a capital property or has a taxable capital gain (for example, a principal residence, or shares in the capital stock of a corporation)
• is a non-resident throughout the year, and has a taxable capital gain (other than from an excluded disposition described in subsection 150(5)) or has disposed of taxable Canadian property (other than from an excluded disposition)
• holds property that is subject to subsection 75(2)
• has provided a benefit of more than $100 to a beneficiary for upkeep, maintenance, or taxes for property maintained for the beneficiary’s use (for more information, see “Line 24 – Upkeep, maintenance, and taxes of a property used or occupied by a beneficiary” in the T4013 T3 Trust Guide), or
• receives from the trust property any income, gain, or profit that is allocated to one or more beneficiaries, and the trust has:
  • total income from all sources of more than $500
  • income of more than $100 allocated to any single beneficiary
  • made a distribution of capital to one or more beneficiaries, or
  • allocated any portion of the income to a non-resident beneficiary

Generally, all trusts that are required to file a T3 return, other than listed trusts , must include specified information  about each reportable entity  of the trust, as outlined on Schedule 15, with their T3 return.

Listed trusts are only required to file a T3 return for a taxation year in which one of the situations outlined in Question 2.1 applies to the trust for the taxation year. Listed trusts are not required to include Schedule 15 when filing a T3 return.

“Listed trusts” are the trusts described in paragraphs 150(1.2)(a) to (o). For taxation years ending on or after December 31, 2023, and before December 31, 2024, refer to the legislation in force for that period. This includes a trust that:

• (a) had been in existence for less than three months at the end of the year;
  • see Question 2.5 for more information
• (b) holds assets with a total fair market value that does not exceed $50,000 throughout the year, if the only assets held by the trust throughout the year are one or more of the following:
  • (i) money (note that money does not include collectible gold or silver coins, or gold or silver bars),
  • (ii) a debt obligation described in paragraph (a) of the definition “fully exempt interest” in subsection 212(3),
  • (iii) a share, debt obligation, or right listed on a designated stock exchange,
  • (iv) a share of the capital stock of a mutual fund corporation,
  • (v) a unit of a mutual fund trust,
  • (vi) an interest in a related segregated fund trust (within the meaning assigned by paragraph 138.1(1)(a)), and
  • (vii) an interest, as a beneficiary under a trust, all of the units of which are listed on a designated stock exchange;
    • See Question 2.8 for more information about fair market value
• (c) is required under the relevant rules of professional conduct or the laws of Canada or a province to hold funds for the purposes of the activity that is regulated under those rules or laws, provided the trust is not maintained as a separate trust for a particular client or clients (this provides an exception for a lawyer’s general trust account, but not for a specific client trust account);
• (d) is a registered charity;
• (e) is a club, society or association described in paragraph 149(1)(l);
• (f) is a mutual fund trust;
• (g) is a related segregated fund trust (within the meaning assigned by paragraph 138.1(1)(a));
• (h) is a trust, all of the units of which are listed on a designated stock exchange;
• (i) is a trust prescribed to be a master trust;
• (j) is a graduated rate estate;
• (k) is a qualified disability trust;
• (l) is an employee life and health trust;
• (m) is a trust described under paragraph 81(1)(g.3);
• (n) is a trust under or governed by a
  • (i) deferred profit sharing plan,
    • See Deferred Profit Sharing Plans for more information
  • (ii) pooled registered pension plan,
    • See Pooled Registered Pension Plans for more information
  • (iii) registered disability savings plan,
    • See What is a Registered Disability Savings Plan for more information
  • (iv) registered education savings plan,
    • See Registered Education Savings Plan for more information
  • (v) registered pension plan,
    • See Registered Pension Plan for more information
  • (vi) registered retirement income fund,
    • See Registered Retirement Income Fund for more information
  • (vii) registered retirement savings plan,
    • See Registered Retirement Savings Plan for more information
  • (viii) tax-free savings account,
    • See The Tax-Free Savings Account for more information
  • (ix) employee profit sharing plan,
    • See Employees Profit Sharing Plan for more information
  • (x) registered supplementary unemployment benefit plan, or
    • See Supplementary Unemployment Benefit Plan for more information
  • (xi) first home savings account; or
    • See First Home Savings Account for more information
• (o) is a cemetery care trust or a trust governed by an eligible funeral arrangement

Generally, an express trust is a trust created with the settlor's express intent, usually set out in writing (as opposed to a resulting or constructive trust, or certain trusts deemed to arise under the provision of a statute). Many types of trusts are express trusts.

A trust that was in existence for less than three months is a listed trust  (see Question 2.3.A, 2.3.B, and 2.3.C, paragraph 150(1.2)(a) for more information). As a listed trust, it would not be required to file a T3 return unless one of the situations outlined in Question 2.1 applies to the trust for the taxation year. Further, a listed trust is not required to file Schedule 15.

The following trusts are considered to have been in existence for less than three months:

• Trusts that were created less than three months before the end of the particular taxation year
• Trusts that existed for a period of less than three months

Internal trusts are those created when a charity receives property as a gift that is subject to certain legally enforceable terms and conditions and holds that property as trustee of the trust.

The CRA will not require registered charities to file a T3 return for internal trusts. See Filing requirements for charities administering internal trusts for more information.

For taxation years ending before December 31, 2024 (for most trusts, this would be their 2023 taxation year), a trust that is in possession of a collectible gold or silver coin would not satisfy the exception in paragraph 150(1.2)(b).

Fair market value (“FMV”) is the highest price, expressed in dollars, that property would bring in an open and unrestricted market, between a willing buyer and a willing seller who are both knowledgeable, informed, and prudent, and who are acting independently of each other.

The FMV used to determine a trust’s reporting obligations must be supportable. If you do not have sufficient knowledge or information to reasonably determine the FMV, you may need to obtain a third-party appraisal or valuation from a qualified professional.

For example, the FMV of publicly traded shares may generally be obtained from public listings of transactions on recognized stock exchanges, investment publications, or from a broker or investment dealer. For securities in a privately owned company, information may be obtained from a qualified professional who is familiar with the company, such as an accountant or business valuator. The choice of professional typically depends on the complexity of the private company.

You should keep any supporting documents relied upon to determine the FMV in the event the CRA requests additional information.

Several examples are provided below to assist taxpayers in determining their trust reporting obligations. Please note:

• The determination of whether a particular arrangement is a trust is a question of fact and law based on an analysis of the facts specific to each situation under the private law of the relevant jurisdiction. It is the responsibility of the parties involved in an arrangement to determine the true nature of their legal relationships and whether they give rise to a trust.

• These examples do not include bare trust filing requirements. For the 2023 taxation year, the CRA will not require bare trusts to file a T3 return, unless the CRA makes a direct request for these filings.

   Proposed For the 2024 and 2025 taxation years, bare trusts are not subject to the trust reporting rules and are therefore not required to file.

• Examples may refer to the $50,000 asset threshold or the $250,000 asset threshold, meaning that the trust qualifies for the particular exception only if the total fair market value (“FMV”) of the trust’s assets did not exceed that particular amount during the taxation year.

Question 1.1 provides a general overview of the legal (non-tax) principles that apply to trusts and bare trusts in Canada.

The term “bare trust” is not defined in the Income Tax Act. However, subsection 104(1) provides that a bare trust for income tax purposes is a trust arrangement under which the trustee can reasonably be considered to act as agent for all the beneficiaries under the trust with respect to all dealings with all of the trust's property.

A trustee can reasonably be considered to act as agent for a beneficiary when the trustee has no significant powers or responsibilities, the trustee can take no action without instructions from that beneficiary and the trustee’s only function is to hold legal title to the property. In order for the trustee to be considered to be the agent for all the beneficiaries of a trust, it would generally be necessary for the trust to consult and take instructions from each and every beneficiary with respect to all dealings with all of the trust property.

A common example of a bare trust arrangement is when, for privacy reasons, a property developer establishes a bare trust to hold registered title to real property, while the developer retains beneficial ownership.

2023 taxation year: As announced in the Tax Tip issued March 28, 2024, in recognition that the enhanced reporting rules for bare trusts have had an unintended impact on Canadians, the CRA will not require bare trusts to file a T3 return, including Schedule 15, for the 2023 taxation year, unless the CRA makes a direct request for these filings.

Due to the nature of bare trusts, not all information requested on the T3 return may be relevant. The following guidance is provided to assist you in completing each relevant section of the T3 return:

• T3 return: Step 1 – Identification and other information
  • When using our online services, identify the type of trust as “bare trust” by selecting “code 307, Bare Trust” and provide the trust creation date in the appropriate field.
  • If this is the first year of filing a trust return, send us a copy of the trust document, unless this information or document has been previously submitted. 
  • Where applicable, provide information about whether the trust is filing its final return (and if so, provide the date on which the trust ceased to exist).
  • Provide a response and information related to applicable questions on page 2.
• T3 return: Step 5 – Summary of tax and credits
  • Complete the last page including the parts “Name and address of person or company who prepared this return” and “Certification.”
• Schedule 15 – Beneficial Ownership Information of a Trust
  • Complete all parts of Schedule 15. Please refer to Question 1.4 for the information to be entered on Schedule 15.

For bare trusts, the remaining parts of the T3 return can be left blank. All income, capital gains and capital losses from the trust property should be reported on the beneficial owner’s tax return.

Here are some guidelines for naming a bare trust that has not been named:

• If there is a written trust deed or other agreement governing the bare trust, and the document identifies a name for the bare trust, enter this in the name field.
• If there is no written trust deed or other agreement governing the bare trust, or if the document does not identify a name for the bare trust, list the legal name of the beneficial owner(s). For example:
  • If the beneficial owner is a corporation, list the full corporate name identified in the articles of incorporation with the word “Trust” at the end.
  • If the beneficial owner is an individual, list the first and last names of the individual with the word “Trust” at the end (for example: Jane Smith Trust). If there is more than one beneficial owner, place the names in alphabetical order based on the beneficial owners’ last names with the word “Trust” at the end of the list (for example: Davis Johnson Miller Trust). 

As the name field in our online services is limited to 60 characters, include only the first 54 characters of the name and then the word “Trust".

While the Income Tax Act requires bare trusts to file T3 returns for the 2023 taxation year, the CRA has waived this filing requirement for all bare trusts, unless the CRA makes a direct request for these filings. Given that the Act includes the requirement for bare trusts to file, the CRA will accept and process any T3 return, including Schedule 15, that it receives.

In most cases, a final T3 return must be filed for the taxation year in which a trust ceases to exist. On page 2 of the return, indicate that the return is the final return of the trust and enter the date on which the trust ceased to exist. No further steps are required.

For the 2023 taxation year, the CRA will not require bare trusts to file a T3 return, unless the CRA makes a direct request for these filings.

As the primary trustee, you are the legal representative of the trust and are able to make changes to the account. You can call the CRA or submit documents by mail as soon as your trust account number is issued. If you want online access to the account, you will first need to register as the Primary Trustee using the Authorization Request option in Represent a Client. Once you have registered, you will have online access as a trustee and will have full access to My Trust Account, which is accessed via Represent a Client.

Once you have registered as the Primary Trustee, you can add authorized representatives to the trust in the Authorized Representatives section of the trust’s Profile in My Trust Account.

For more information, visit About My Trust Account.