Where to file a T3 return

 

A trust is a resident of Canada or a non-resident of Canada. The residence of the trust will determine the appropriate tax rates. For more information, go to Residency and contact us information and Income Tax Folio S6-F1-C1, Residence of a Trust or Estate.

Trusts resident in Canada 

The processing of the T3 Trust Income Tax and Information Returns is divided between the Winnipeg Tax Centre and Sudbury Tax Centre as outlined below:

If the trustee address is based in: 

Ontario, New Brunswick, Nova Scotia, Prince Edward Island, Newfoundland and Labrador, and the remainder of the province of Quebec not listed under the Winnipeg Tax Centre, send the return to: 

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

If the trustee address is based in:

Manitoba, Saskatchewan, Alberta, British Columbia, Northwest Territories, Yukon, Nunavut, Laval Quebec, Montreal Quebec and Sherbrooke Quebec, send the return to:

Winnipeg Tax Centre
T3 Trust Returns Program
Post Office 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

Send the return to: 

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

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

  • toll free within Canada and the continental USA: 1-800-959-8281
  • from outside Canada and the continental USA – We accept collect calls by automated response. Note that you may hear a beep and experience a normal connection delay: 613-940-8495
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