Code number for the type of trust

A trust is either a testamentary trust or an inter vivos trust.

Enter the code number for the type of trust.

Testamentary trusts:

code 001, for a Spousal or common-law partner trust

code 900, for a testamentary trust that is not identified by one of the other testamentary trust codes

code 901, for a Lifetime Benefit trust

code 903, for an estate that designated itself as a graduated rate estate (applicable for tax years ending after 2015)

code 904, for a 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)

Inter vivos trusts:

code 11, for a 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 12, for a Unit trust

code 13, for a Mutual fund trust

code 14, for a Communal organization trust

code 15, for an Employee benefit plans trust

code 19, for an Employee trust

code 20, for a Blind/revocable trust

code 21, for a Personal trust

code 22, for a 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 23, for an Alter ego trust. If the settlor died in the year, see the Note at the end of this listing.

code 24, for a Master trust

code 28, for a Specified income flow-through (SIFT) trust

code 32, for a Tax-free savings account (TFSA) trust

code 33, for an Employee life and health trust (ELHT)

code 161, for an Insurance segregated fund-fully registered trust

code 162, for an Insurance segregated fund-partially registered trust

code 163, for an Insurance segregated fund-non-registered

code 180, for a Non-profit organization-subsection 149(5) trust

code 181, for a Non-profit organization trust-subsection 149(1)(l)

code 300, Other trust

code 301, for a Registered retirement savings plan (RRSP) trust liable for tax under Part I

code 302, for a Registered retirement income fund (RRIF) trust liable for tax under Part I

code 303, for a Registered disability savings plan (RDSP) trust liable for tax under Part I

code 304, for a Real estate investment trust (REIT)

code 305, for a Health and welfare trust (HWT)

code 306, for a Salary deferral arrangement (SDA)

code 313, for a Pooled registered pension plans (PRPP)

code 314, for an Environment Quality Act trust described in paragraph 149(1)(z.1)

code 315, for a Nuclear Fuel Waste Act trust described in paragraph 149(1)(z.2)

code 316, for an Hepatitis C trust described in paragraph 81(1)(g.3)

code 317, for an Indian residential schools trust described in paragraph 81(1)(g.3)

code 318, for a Tax-free savings account (TFSA) trust liable for tax under Part I

code 319, for a Registered education savings plans (RESP) trust liable under Part I

Note
If the trust was a trust identified as code 11, 22, or 23 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.