Residency and how to contact us

A trust may be a resident of Canada, a non-resident of Canada, or deemed to be resident of Canada.

The circumstances of each case determine a trust’s residency.

Generally, we consider a trust to reside where the trustee, executor, administrator, liquidator or other legal representative who manages the trust or controls the trust's assets lives.

For more information, see Income Tax Folio S6-F1-C1, Residence of a Trust or Estate.

How to contact us

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

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

  • 1-800-959-8281 from within Canada and the continental USA
  • 613-940-8495 from anywhere else. We accept collect calls by automated response. You may hear a beep and experience a normal connection delay

You may write to the Winnipeg Tax Centre:

Winnipeg Tax Centre
Canada Revenue Agency
PO Box 14003, Station Main
Winnipeg MB  R3C 0N8
Canada

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