How to file the T3 slip and T3 Summary

Electronic filing methods

You must file electronically if you have more than 5 information returns (T3 slips) of the same type.

Filing by Web Forms

Our Web Forms application is free and secure. To use it, all you need is access to the Internet. With Web Forms you can complete a trust-related information return easily, following the step-by-step instructions.

Web Forms lets you:

file up to 100 slips (original, additional, amended, or cancelled) from the CRA's website
calculate all of the totals for the T3 Summary
create a digital trust-related information return containing T3 slips and T3 Summary, which can be saved and imported at a later date
print all your slips and your summary
validate data in real time

After you submit your trust-related information return, you will receive a confirmation number that will be your proof that the CRA received it.

To use the Web Forms application, you must have a web access code. If you do not have a web access code, you can easily get one online. For more information, read the section Web access code.

To start using this application or to get more information about Web Forms, go to Filing information returns electronically (tax slips and summaries).

Filing by Internet file transfer

Internet file transfer allows you to transmit an original or amended T3 summary and slips 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 digital trust-related information return in XML format. For information about this filing method, contact your software publisher or go to Filing information returns electronically (tax slips and summaries).

Web access code

To file your T3 summary and slips over the Internet using the Internet file transfer or Web Forms service, you will need a web access code (WAC). If you have misplaced or do not have a WAC, go to Filing information returns electronically (tax slips and summaries) to access the CRA's 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.

Filing on paper

If you file 1 to 5 slips, the CRA strongly encourages you to file over the Internet using Internet file transfer or Web Forms. However, you can still file up to 5 slips on paper.

If you need more paper copies, you can order a maximum of 9 single-page slips at Forms and publications.

If you choose to file your return on paper, mail it to the following address:

Jonquière Taxation Centre

T3 Program

PO Box LCD 1300

Jonquière QC G7S 0L5

Fill out one copy of the T3 slip for each recipient and send them with your T3 Summary. Enter the information for two different recipients on one sheet. This will let the CRA process your information return faster. You must keep a copy of the T3 slips and the T3 Summary for your files if you file on paper.

Filing using computer-printed (customized) forms

For those who fill out a large number of T3 slips, the CRA accepts certain slips other than those from the CRA. For help on how to fill out the slips accurately, consult the guidelines for the production of customized forms at Customized forms or refer to the current version of Information Circular IC97 2, Customized Forms.

If you are a mutual fund trust that files T3 slips by Internet, you can combine the income and capital gains from several funds onto one T3 slip for each unit holder. However, when you combine the slips, you have to do all of the following:

submit a sample of the combined information slip requesting an approval number
Notes
Send your digital submission in either *.pdf or *.jpg format to customized-hors-series@cra.gc.ca.
Send your paper submission to the following address:
Individual Returns Directorate
Information Returns Filers Services Section
750 Heron Road, 7th floor
Ottawa ON K1A 0L5
prepare the Internet submission of summary forms and slips, which you submit to the CRA at the individual fund level
write "Combined information slip" clearly on the T3 slip under the recipient's name and address, and provide the unit holders with statements that allow them to reconcile the amounts reported on the combined information slips
maintain an audit trail so the combined information slips can be verified if the CRA audits these funds later