How to file the T3 return ▲
Filing by Internet file transfer
Trust administrators and their representatives can file their T3 return electronically through the Internet file transfer method when the trust's taxable income, taxes payable and refundable credits are $0.00. This is the same method available to you for filing the trust's T3 slip and T3 Summary in Chapter 4.
Internet file transfer allows you to transmit an original T3 return with a maximum file size of 150 MB. All you need is a web browser to connect to the Internet, and your software will create, print, and save your electronic return in XML format. For information about this filing method, contact your software publisher or go to canada.ca/taxes-iref.
Note
You do not have to submit any other supporting documentation when
filing online. Keep all supporting documentation used to prepare a
return, such as, books, records, forms, schedules, and receipts for
six years from the end of the last taxation year to which they
relate. Be ready to send this documentation to the Canada Revenue
Agency on request.
Web access code
To file your T3 return over the Internet using the Internet file transfer, you will need a web access code (WAC). If you have misplaced or do not have a WAC, go to canada.ca/taxes-iref to access our web access code online service. If you cannot get your WAC online or would like to change it, call the Business Enquiries line at 1-800-959-5525.
Eligibility
Internet file transfer is available to most taxpayers and tax preparation service providers when the trust's taxable income, tax payable and refundable credits are $0.00. However some exceptions apply. For a list of exceptions, see "Restrictions" and "Other Restrictions" below.
Restrictions
There are certain types of T3 returns that can't be sent to the CRA electronically:
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an amended tax return
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a return for any taxation year before 2017
You can't use Internet file transfer to file your T3 return if you meet one of the following conditions:
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you are filing a T3 return for the first time with the CRA and the CRA has not assigned you a trust account number
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the trust is reporting taxable income, tax owing, or refundable credits
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the trust went bankrupt in the year (does not include a proposal for bankruptcy)
You can't use Internet file transfer to change trust information, such as, the trust's:
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name
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legal representative (trustee/executor/administrator)
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legal representative's address
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alternate mailing address, if different from the legal representative's address
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direct deposit information (nor can you request direct deposit)
Other restrictions
The following is a list of specific situations that prevent you from filing a T3 return through the Internet file transfer service:
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the trust is a specified investment flow-through (SIFT) trust (Type of trust code 028)
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for the related tax year, the trust is subject to deemed dispositions as detailed on Form T1055, Summary of Deemed Dispositions (2002 and later tax years)
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the trust is reporting one of the following:
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gross-up amounts of dividends on line 49 of the T3 return
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reserves on Schedule T3SCH2, Reserves on Dispositions of Capital Property, or on line 14 of Schedule T3SCH1, Dispositions of Capital Property
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capital gains on gifts of certain capital property on Schedule T3SCH1A, Capital Gains on Gifts of Certain
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designations of taxable capital gains eligible for deduction on line 930 of T3SCH9, Income Allocations and Designations to Beneficiaries
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the trust is subject to minimum tax and has a net adjusted taxable income for minimum tax (line 28 of Schedule T3SCH12, Minimum Tax) that is greater than $0.00
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the trust is filing Form RC199, Voluntary Disclosures Program (VDP) Taxpayer Agreement, or the taxpayer is making a request under the Voluntary Disclosures Program
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 22.
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:
Sudbury Tax Centre
T3 Trust Returns Program
1050 Notre Dame Avenue
Sudbury ON P3A 6C2
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:
Winnipeg Tax Centre
T3 Trust Returns Program
PO Box 14003, Station Main
Winnipeg MB R3C 0N8
If you have questions about resident trusts, call 1-800-959-8281.
Non-resident trusts and deemed resident trusts
Send the T3 return to:
Winnipeg Tax Centre
T3 Trust Returns Program
PO Box 14003, Station Main
Winnipeg MB R3C 0N8
Canada
If you have questions about non-resident trusts or deemed resident trusts, call one of the following numbers:
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Toll free within Canada and the continental USA: 1-800-959-8281.
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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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