Distributing and filing T3 slips

Send us the T3 slips along with the T3 Summary no later than 90 days after the end of the trust's tax year. Do not staple the summary or the slips to your completed Form T3RET, Trust Income Tax and Information Return.

Send two copies of a T3 slip to the beneficiary. You do not have to keep a copy of a slip. However, when you file online, you have to keep the information from which you prepared slips in an accessible and readable format.

You can give a recipient a digital copy of their slip only if the recipient gives you their consent in writing or by email.

If you fail to distribute a T3 slip to a recipient by the due date, you will be liable to a penalty.

Forms and publications

• Guide T4013, T3 Trust Guide

Related links

• What to do when someone has died