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.

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, 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:

You may write to the Winnipeg Tax Centre:

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

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