Where to file a T3 return

A trust is either a resident of Canada, a non-resident or deemed to be resident of Canada. The residency of the trust will determine where you need to send your return. For more information, go to Residency and contact information and Income Tax Folio S6-F1-C1, Residence of a Trust or Estate.

Trusts resident in Canada

The processing of T3 trust income tax and information returns is divided between the Winnipeg Tax Centre and the Sudbury Tax Centre as stated below:

Sudbury Tax Centre

The Sudbury Tax Centre processes T3 returns for trustees whose address is in one of the following: Ontario; New Brunswick; Nova Scotia; Prince Edward Island; Newfoundland and Labrador; or the remainder of the province of Quebec not listed below under “Winnipeg Tax Centre.” Send your return to: 

Sudbury Tax Centre
T3 Trust Returns Program
1050 Notre Dame Avenue
Sudbury ON  P3A 6C2

Winnipeg Tax Centre

The Winnipeg Tax Centre processes T3 returns for trustees whose address is in one of the following: Manitoba; Saskatchewan; Alberta; British Columbia; Northwest Territories; Yukon; Nunavut; Laval, Quebec; Montréal, Quebec; or Sherbrooke, Quebec. Send your return to:

Winnipeg Tax Centre
T3 Trust Returns Program
PO Box 14003, Station Main
Winnipeg MB  R3C 0N8

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

Non-resident trusts and deemed resident trusts

For non-resident trusts and deemed resident trusts, send your T3 return to: 

Winnipeg Tax Centre
T3 Trust Returns Program
PO Box 14003 Station Main
Winnipeg MB  R3C 0N8
Canada 

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
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