When to pay a balance you owe on your T3 return

Generally, you have to pay any taxes you owe on a T3 return no later than 90 days after the trust's tax year-end.

Your payment is considered on time if we receive it on or before the next business day.

When the due date for payment falls on a Saturday, Sunday or a public holiday recognized by the CRA, we consider your payment to be on time if we receive it on the next business day.

Final return

You have to pay any taxes you owe no later than 90 days after the trust's wind-up (discontinuation) date.

Forms and publications

• Guide T4013, T3 Trust Guide
• Form T3RET, T3 Trust Income Tax and Information Return