  Processing tax centres for trust returns and related forms
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T3 – Trust income tax and information return
(* Do not send a paper copy when filing electronically)
| If the trustee address is based in: |
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Send the form to:
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Manitoba, Saskatchewan, Alberta, British Columbia,
Northwest Territories, Yukon, Nunavut, Hamilton or Kitchener-Waterloo (Ontario)
and their surrounding areas, Montreal, Laval or Sherbrooke (Quebec) and their
surrounding areas, non-resident trusts and deemed resident in Canada
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Winnipeg Tax Centre
T3 Trust Returns Program
PO Box 14003, Station Main
Winnipeg MB R3C 0N8
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New Brunswick, Nova Scotia, Prince Edward Island,
Newfoundland and Labrador, and the remainder of the provinces of
Ontario and Quebec not listed under the Winnipeg Tax Centre
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Sudbury Tax Centre
T3 Trust Returns Program
1050 Notre Dame Avenue
Sudbury ON P3A 6C2
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T3-ADJ – T3 adjustment request
| If the trustee address is based in: |
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Send the form to:
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Manitoba, Saskatchewan, Alberta, British Columbia,
Northwest Territories, Yukon, Nunavut, Hamilton or Kitchener-Waterloo (Ontario)
and their surrounding areas, Montreal, Laval or Sherbrooke (Quebec) and their
surrounding areas, non-resident trusts and deemed resident in Canada
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Winnipeg Tax Centre
T3 Trust Returns Program
PO Box 14003, Station Main
Winnipeg MB R3C 0N8
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New Brunswick, Nova Scotia, Prince Edward Island,
Newfoundland and Labrador, and the remainder of the provinces of
Ontario and Quebec not listed under the Winnipeg Tax Centre
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Sudbury Tax Centre
T3 Trust Returns Program
1050 Notre Dame Avenue
Sudbury ON P3A 6C2
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Retirement compensation arrangement trusts:
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RCA Unit
Winnipeg Tax Centre
T3 Trust Returns Program
PO Box 14003, Station Main
Winnipeg MB R3C 0N8
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AUT-01 – Federal consent form
AUT-01X – Federal cancel authorization form
| Address: |
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Send the form to:
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If you are completing this form in French or
if you live in the province of Quebec
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Jonquière tax centre
2251 René-Lévesque Boulevard
Jonquière QC G7S 5J2
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If you live in the province of Ontario or
outside Canada (non-resident)
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Sudbury tax centre
Post Office Box 20000, Station A
Sudbury ON P3A 5C1
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If you live anywhere else in Canada
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Winnipeg tax centre
Post Office Box 14000, Station Main
Winnipeg MB R3C 3M2
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For more information, go to canada.ca/tax-centres.
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RC199 – Voluntary disclosure program (VDP) taxpayer agreement
| Send form separately to: |
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Voluntary Disclosures Program
Shawinigan-Sud National Verification and Collections Centre
4695 Shawinigan-Sud boulevard
Shawinigan QC G9P 5H9
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T1134 – Information return relating to controlled, and not-controlled foreign affiliates
T1135 – Foreign income verification statement
T1141 – Information return in respect of transfers or loans to non-resident trust
T1142 – Information return in respect of distributions from and indebtedness to a non resident trust
| Send return separately to: |
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Winnipeg Taxation Centre
Data Assessment & Evaluation Programs
Validation & Verification Section
Foreign Reporting Returns
66 Stapon Road
Winnipeg MB R3C 3M2
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TX19 – Asking for a clearance certificate
| If the regional tax services office is based in: |
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Send the form to:
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| Pacific Region |
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For Vancouver, Fraser Valley, and Northern BC/Yukon
tax services offices
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Vancouver Tax Services Office
Estates and Trusts Audit
9755 King George Boulevard
Surrey BC V3T 5E1
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For Victoria and Southern Interior BC tax services
offices
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Vancouver Island Tax Services Office
Estates and Trusts Audit
9755 King George Boulevard
Surrey BC V3T 5E1
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| Quebec Region |
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Western Quebec Tax Services Office
Audit – Clearance Certificates
44 du Lac Avenue
Rouyn-Noranda QC J9X 6Z9
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| Ontario Region and Nunavut |
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Sudbury Tax Services Office
Audit – Clearance Certificates
1050 Notre Dame Avenue
Sudbury ON P3A 5C1
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| Atlantic Region |
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Nova Scotia Tax Services Office
Estates and Trusts Audit
47 Dorchester Street
Sydney NS B1P 6K3
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| Prairies Region and the Northwest Territories |
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Winnipeg Tax Services Office
Audit – Clearance Certificates
Post Office Box 1022
Winnipeg MB R3C 2W2
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T3APP – Application for Trust Account Number
| If the trustee address is based in: |
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Send the form to:
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British Columbia, Nova Scotia, Laval Quebec or
Sherbrooke Quebec
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Sudbury Tax Centre
Canada Revenue Agency
1050 Notre Dame Avenue
Sudbury ON P3A 5C1
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| Any other Canadian location, international location, or for deemed residents |
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Winnipeg Tax Centre
Canada Revenue Agency
66 Stapon Road
Winnipeg MB R3C 3M2
Canada
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T3M – Environmental Trust Income Tax Return
T3P – Employees' Pension Plan Income Tax Return
(* Do not send a paper copy when filing electronically)
| Send return separately to: |
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Sudbury Tax Centre
T3 Trust Returns Program
Canada Revenue Agency
1050 Notre Dame Avenue
Sudbury ON P3A 6C2
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T3-DD – Direct Deposit Reqest for T3
| Send this form to: |
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Sudbury Tax Centre
Post Office Box 20000, Station A
Sudbury ON P3A 5C1
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T3 Summary – Summary of trust income allocations and designations
(* Do not send a paper copy when filing electronically)
| Send this summary separately to: |
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T3 Program
Jonquière Tax Centre
P.O. Box LCD 1300
Jonquière QC G7S 0L5
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NR4 Summary – Return of amounts paid or credited to non-residents of Canada
| Send this summary separately to: |
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NR4 Program
Jonquière Tax Centre
PO Box 1300 LCD Jonquière
Jonquière QC G7S 0L5
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Cheque or money order payable to the Minister of Revenue of Québec
TPF-646.W-V – Keying Summary for the Trust Income Tax Return
TPF-646.X-V – Keying Summary for Schedule A, F and G of the Trust Income Tax Return
TPF-646.Y-V – Keying Summary for Forms TP-80-V and TP-128.F-V Filed with the Trust Income Tax Return
TPF-646.Z-V – Keying Summary for Forms Filed with the Trust Income Tax Return
TP-274.F-V – Designation of Property as a Principal Residence of a Personal Trust
TP-163.1-V – Interest Paid on a Loan Taken Out on a Life Insurance Policy
TP-1129.64-V – Special Tax Relating to a Registered Education Savings Plan
TP-1086.R.23.12-V – Costs Incurred for Work on an Immovable
RL-16 slips (in numerical order) if not electronically filed
MR-69-V – Power of Attorney, Authorization to Communicate Information, or Revocation
TP-726.30-V – Income Averaging for Forest Producers
| Send forms to: |
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Revenu Québec
3800, rue de Marly
Québec (Québec) G1X 4A5
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Revenu Québec
C. P. 3000, succursale Place-Desjardins
Montréal (Québec) H5B 1A4
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LM-15 – Voluntary Disclosure
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A duly completed copy of this form must
be sent to the following address:
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Direction principale des divulgations volontaires
Revenu Québec
3, complexe Desjardins
Secteur D128DV
C. P. 5000, succursale Place-Desjardins
Montréal (Québec) H5B 1A7
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MR-14.A-V – Notice before distribution of the property of an estate
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A duly completed copy of this form must
be sent to the following address:
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Revenu Québec
Direction générale des particuliers
3800, rue de Marly
Secteur C65-3B
Québec (Québec) G1X 4A5
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MR-14.B-V – Notice before distribution of property
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A duly completed copy of this form must
be sent to the following address:
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Revenu Québec
Direction générale des particuliers
3800, rue de Marly
Québec (Québec) G1X 4A5
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Schedule C – Summary of allocations and designations;
RL-16 slips
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Send these forms together to the address closest
to the trust's place of residence:
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Revenu Québec
3800, rue de Marly
Québec (Québec) G1X 4A5
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Revenu Québec
C.P. 3000, Succursale Place-Desjardins
Montreal (Québec) H5B 1A4
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September 17, 2018
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