Digital services

Digital services

Digital services for individuals and trusts

The CRA's digital services are fast, easy, and secure!

My Account

My Account lets you view and manage your personal income tax and benefit information online.

Use My Account throughout the year to:

• view your benefit and credit information and apply for certain benefits

• view your notice of assessment or reassessment

• view uncashed cheques and request a replacement payment

• change your address, phone numbers, direct deposit information, marital status, and information about children in your care

• manage notification preferences and receive email notifications when important changes are made to your account

• check your tax-free savings account (TFSA) contribution room, your registered retirement savings plan (RRSP) deduction limit, and your first home savings account (FHSA) participation room

• track the progress of certain files and enquiries you have submitted to the CRA

• make a payment online to the CRA with the My Payment service, create a pre-authorized debit (PAD) agreement, or create a QR code to pay in person at Canada Post for a fee (for more information on how to make a payment, go to canada.ca/payments)

• view and print your proof of income statement

• manage authorized representatives and authorization requests

• submit documents to the CRA

• submit an audit enquiry

• manage Multi-factor authentication settings

To sign in to or register for the CRA's digital services, which can be used to access the Trust account registration service, go to:

• My Account, at canada.ca/my-cra-account, if you are an individual

• Represent a Client, at canada.ca/taxes-representatives, if you are an authorized representative

My Trust Account

My Trust Account allows you to view and update Trust account information including address, direct deposit, and authorized representatives. Find out how to register at canada.ca/cra-my-trust-account.

Access to the trust account

If you want online access to the T3 trust account, and to learn more about our online services, go to canada.ca/cra-my-trust-account.

With offline access to the T3 trust account, you can request information in writing by sending a letter to your tax centre at the address listed on page 23. Otherwise, information can be requested by phone as indicated on page 24.

Receive your CRA mail online

Set your correspondence preference to "Electronic mail" to receive email notifications when CRA mail, like your notice of assessment, is available in your account.

For more information, go to canada.ca/cra-email-notifications.

Submit and file documents online related to T3

Trust administrators and tax preparers can submit documents online related to the T3 return for residents and non residents. Sending documents through the "Submit documents online" service is secure, reliable, easy, and more efficient.

Documents you can submit online

The following documents can be submitted online for estates and trusts:

• Form T3-ADJ, T3 Adjustment Request

• Supporting documentation requested within the current year T3 return, including

  • Trust agreement

  • Schedule of Assets

  • Details of asset distributions to beneficiaries

  • Changes to beneficiaries

  • Details of non-arm's length loans from or to beneficiaries and other parties

  • Details on private corporation shares held by the trust

  • Details on property contributions

• All supporting documents the CRA asks for to complete the T3 tax assessment or reassessment

How to submit your document(s) online

You can submit documents online related to the T3 return through two of the CRA's secure portals:

• My Account

• Represent a Client

To access the "Submit documents" services online, trust administrators must log into My Account using their social insurance number. Tax preparers and authorized representatives of trust administrators can also access the "Submit documents" services online by logging into Represent a Client.

Once in My Account, select "Submit documents" from the menu bar. Enter your reference or case number and click "next." If you do not have a reference or case number click on the link "You may be able to submit documents without a case or reference number."

Once in Represent a Client, select "Submit documents" from the menu bar. Select the client type or the program area you want to submit your electronic document to. If you have a reference or case number click "yes" and enter it on the next page. If you do not have a reference number click "no."

After you submit your document(s)

After submitting documents, a confirmation page will display a confirmation number, as well as a case or reference number for future communication regarding the documents.

Please note that the Canada Revenue Agency scan all documents submitted online for malware and viruses according to our and Shared Services Canada policies and standards.

If your documents are valid and contain no virus or malware, they will be sent to the appropriate area in charge of assessing T3 returns.

Supporting documents

You must send the following documents if they apply to the T3 return you filed online:

• elections

• designations

• agreements

• waivers

• special elective returns (and any supporting documents)

• Form T1135, Foreign Income Verification Statement

Except Form T1135, you must send these documents to the tax centre serving the area the trustee resides in. You can send Form T1135 to the tax centre shown on that form. For more information, go to canada.ca/how-file-t3-return.

Keep all supporting documents, such as books, records, forms, schedules, and receipts, you used to prepare a return for six years from the end of the related tax year.

Reference or case numbers

You can submit documents electronically without a reference or case number. The "Submit documents" service will ask you, from a picklist, to choose the reason you are sending them.

If you want to send other documents related to the original submission, you will need to use the reference or case number you received after your initial submission.

Documents you can file through EFILE

• T3RET, T3 Trust Income Tax and Information Return

• T3ATH-IND, Amateur Athlete Trust Income Tax Return

• T3M, Environmental Trust Income Tax Return

• T3S, Supplementary Unemployment Benefit Plan Income Tax Return

• T3D, Income Tax Return for Deferred Profit Sharing Plan (DPSP) or Revoked DPSP

• T3P, Employees' Pension Plan Income Tax Return

• T3RI, Registered Investment Income Tax Return

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

• T1061, Canadian Amateur Athletic Trust Group Information Return

• T3PRP, T3 Pooled Registered Pension Plan Tax Return

• T2000, Calculation of Tax on Agreements to Acquire Shares (Section 207.1(5) of the Income Tax Act)

• Section 216 Returns

Documents you can file online

You can use the Canada Revenue Agency's secure Internet File Transfer service to send the following forms in XML format:

• T3SUM, Summary of Trust Income Allocations and Designations

• T3, Statement of Trust Income Allocations and Designations

For more information, go to canada.ca/cra-submit-documents-online.

Filing by Internet file transfer

Web access code

To file your T3 summary and slips 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.

5