How to file the T3 return ▲

T3 EFILE Exclusions

You cannot use the EFILE web service to file any T3 trust return types that are excluded from the T3 EFILE program:

• T3D, Deferred Profit Sharing Plan (DPSP) or Revoked DPSP

• T3P, Employees' Pension Plan

• T3PRP, Pooled Registered Pension Plan (PRPP)

• T3RI, Registered Investment

• T3GR, Group Income Tax and Information Return for RRSP, RRIF, RESP or RDSP Trusts

• T1061, Canadian Amateur Athletic Trust Group

• Section 216 Returns

In addition, 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) Taxpayer Agreement, 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).

• T3PFT, T3 Provincial or Territorial Foreign Tax Credit for Trusts.

• Business income tax paid to more than 3 foreign countries on Form T3FFT, T3 Federal Foreign Tax Credits for Trusts.

• Non-business income tax paid to more than 3 foreign countries on Form T3FFT, 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.

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, 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 23.

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 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.

• From outside Canada and the continental USA - We accept collect calls by automated response. Please note that you may hear a beep and experience a normal connection delay: 613-940-8495.

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