Trust types and codes

A trust is either :

Testamentary trusts

Inter vivos trusts

Information for public trusts and public investment trusts

Trust codes

Inter vivos trusts

  • code 300, Other trust
  • code 301, Registered retirement savings plan (RRSP) trust liable for tax under Part I 
  • code 302, Registered retirement income fund (RRIF) trust liable for tax under Part I 
  • code 303, Registered disability savings plan (RDSP) trust liable for tax under Part I 
  • code 304, Real estate investment trust (REIT)
  • code 305, Health and welfare trust (HWT)
  • code 306, Salary deferral arrangement (SDA)
  • code 307, Bare Trust
  • code 308, Eligible Funeral Arrangement & Cemetery Care Trust
  • code 309, Royalty Trust 
  • code 310, Committeeship or Trusteeship Trust
  • code 311, Land Settlement Trust
  • code 312, Autism Spectrum Disorder Trust
  • code 314, Environment Quality Act trust described in paragraph 149(1)(z.1) 
  • code 315, Nuclear Fuel Waste Act trust described in paragraph 149(1)(z.2) 
  • code 316, Hepatitis C trust described in paragraph 81(1)(g.3) 
  • code 317, Indian residential schools trust described in paragraph 81(1)(g.3) 
  • code 318, Tax-free savings account (TFSA) trust liable for tax under Part I 
  • code 319, Registered education savings plans (RESP) trust liable under Part I
  • code 320, Tax free savings account (TFSA) trust
  • code 321, Employee life and health trust (ELHT)
  • code 322, Spousal or common law partner trust. If the spouse or common-law partner died in the year, see the Note at the end of this listing.
  • code 323, Unit trust
  • code 324, Mutual fund trust
  • code 325, Communal organization trust
  • code 326, Employee benefit plans trust
  • code 327, Insurance segregated fund fully registered trust
  • code 328, Insurance segregated fund partially registered trust
  • code 329, Insurance segregated fund non registered
  • code 330, Non profit organization subsection 149(5) trust
  • code 331, Non profit organization trust subsection 149(1)(l)
  • code 332, Employee trust
  • code 333, Blind/revocable trust
  • code 334, Personal trust
  • code 335, Joint Spousal or common law partner trust. If the last surviving beneficiary (either the settlor, or the spouse or common law partner, as the case may be) died in the year; see the Note at the end of this listing.
  • code 336, Alter ego trust. If the settlor died in the year, see the Note at the end of this listing.
  • code 337, Master trust
  • code 338, Specified income flow through (SIFT) trust
  • code 519, Pooled registered pension plans (PRPP)

Testamentary trusts

  • code 900, testamentary trust that is not identified by one of the other testamentary trust codes
  • code 901, Lifetime Benefit trust
  • code 902, Testamentary Tax Free Savings Account (TFSA) Qualified Investments Trust
  • code 903, estate that designated itself as a graduated rate estate (applicable for tax years ending after 2015)
  • code 904, Qualified disability trust (applicable for tax years ending after 2015 when Form T3QDT, Joint Election for a Trust to be a Qualified Disability Trust is submitted)
  • code 905, Spousal or common law partner trust

If the trust was a trust identified as code 322, 335, or 336 and the trust is continued after the death of the last surviving lifetime beneficiary (either the settlor, or the spouse or common-law partner, as the case may be), use trust type code 300 (other trust) on all T3 returns filed for a tax year ending after the date of death.

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