Where to file a T3 return

Where you file the T3 return depends on whether the trust is resident in Canada, or is a non-resident trust or deemed resident trust. If the trust is resident in Canada, where you file the T3 return depends on the trustee’s address.

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, go to Residency and how to contact us and Income Tax Folio S6-F1-C1, Residence of a Trust or Estate

Trusts resident in Canada

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

Sudbury Tax Centre

If the trust resides in: New Brunswick; Nova Scotia; Prince Edward Island; Newfoundland and Labrador; or the remainder of the provinces of Ontario and 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

If the trust resides in: Manitoba; Saskatchewan; Alberta; British Columbia; Northwest Territories; Yukon; Nunavut; Hamilton (Ontario) and surrounding areas; Kitchener-Waterloo (Ontario) and surrounding area; Laval (Quebec) and surrounding area; Montréal (Quebec) and surrounding area; or Sherbrooke (Quebec) and surrounding area. 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