How to file the T3 return ▲

How to file the T3 return ▲

Filing through EFILE

You have the option to file this return through EFILE. For more information about this filing method, go to canada.ca/efile.

Electronic Filing by Tax Preparers

A person or partnership is a tax preparer for a calendar year if, in the year, they accept consideration to prepare more than five returns of income of estates or trusts. An employee who prepares returns of income in the course of performing their duties of employment is not considered a tax preparer. Subsection 150.1(2.3) requires tax preparers to electronically file any return of income that they prepare for consideration; except that five of the returns of estates or trusts may be filed by other means. A tax preparer who fails to electronically file a return of income for an estate or trust may be subject to a $25 penalty for each failure.

T3 EFILE Exclusions

You cannot file a Trust return electronically in any of the following situations, any related schedules, and forms listed below:

• The return is an amended T3 trust return

• The return is for a tax year that ends before 2021

• The trust does not have a trust account number

• The trust is filing Form RC199, Voluntary Disclosures Program (VDP) Application, or the taxpayer is making a request under the Voluntary Disclosures Program

• Form T1273, Statement A - Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals, and Form T1163, Statement A - AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals, are excluded from T3 EFILE

• T3 NB-SBI, T3 New Brunswick Small Business Investor Tax Credit

• T3SK CG, Saskatchewan Farm and Small Business Capital Gains Tax Credit (Trusts)

• T3 PFT, T3 Provincial or Territorial Foreign Tax Credit for Trusts

• Business income tax paid to more than 3 foreign countries on Form T3 FFT, T3 Federal Foreign Tax Credits for Trusts

• Non-business income tax paid to more than 3 foreign countries on Form T3 FFT, T3 Federal Foreign Tax Credits for Trusts

• More than 12 Selected Financial Data (SFD) records

• A claim for Return of fuel charge proceeds to farmers tax credit for a 2021 tax year

• A claim for Yukon business carbon price rebate for a 2021 tax year

• Trusts claiming bankruptcy in the year

• Trusts filing Form T2223, Election, Under Subsection 159(6.1) of the Income Tax Act, by a Trust to Defer Payment of Income Tax

Filing of T3 Summary and Slips

If you file more than five T3 slips for a calendar year you must file them electronically to avoid penalties. See page 69 for information on filing the T3 Summary and T3 slips electronically using Internet file transfer or Web forms.

If you file more than five T3 Slips for a calendar year and you do not file the T3 Slips electronically, see "Failure to file electronically" on page 24.

For the latest information about the penalty for not filing information returns over the Internet, go to canada.ca/mandatory-electronic-filing . You can also subscribe to our email distribution list about the electronic filing of information returns at canada.ca/cra-email-lists.

Filing on paper

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, custodian, 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. See also "Residence of trust" on page 27.

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 under the Winnipeg Tax Centre.

Send the T3 return to:

If you have questions about resident trusts, call 1-800-959-8281.

If the trust resides in:

Manitoba, Saskatchewan, Alberta, British Columbia, Northwest Territories, Yukon, Nunavut, Hamilton (Ontario) and surrounding area, Kitchener-Waterloo (Ontario) and surrounding area, Laval (Quebec) and surrounding area, Montreal (Quebec) and surrounding area, and Sherbrooke (Quebec) and surrounding area, Send the T3 return to:

If you have questions about resident trusts, call 1-800-959-8281.

Non-resident trusts and deemed resident trusts

Send the T3 return to:

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

• If you are outside Canada and the United States, call 613-940-8495. The CRA only accepts collect calls made through a telephone operator. After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay. This service operates in Eastern Standard Time and is open Monday to Friday from 6:30 am to 11 pm and Saturday from 7:30 am to 8:30 pm

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