Step 1 - Identification and other required information
Step 1 - Identification and other required information
Fill out all applicable items on page 1 of the T3 return. The assessment of the return may be delayed if you do not provide all the applicable information or if the applicable information provided is incorrect.
If this is the first year of filing a T3 return, you may register for a trust account number online using the trust account registration service through one of the CRA's secure portals. For more information, go to Application for a Trust Account Number.
If this is the first year filing a T3 return, send the CRA:
a copy of the trust document or signed last will and testament (unless already filed with the T3APP or the deceased's final T1 return, or sent after completing the online trust account registration process), and
for a testamentary trust, a list of assets held at the date of death (unless already filed with the deceased's final T1 return), or
for any other trust, a list of assets held at the trust's tax year end.
Indicate whether the trust is filing its final return and, if so, provide the date on which the trust has ceased to exist in the year.
Trust account number - If the CRA has assigned an account number to the trust, enter it in this space. Also include this number on all correspondence related to the trust. If you choose to file the trust's first return on paper and the trust does not have a pre-assigned trust account number, leave the space blank. The CRA will issue a trust account number, which will appear on the notice of assessment. Electronic filing is not permitted without a trust account number. You cannot file a T3 return electronically if the trust does not have a trust account number or you cannot provide one in the electronic file. You must obtain a trust account number first before using EFILE or other CRA electronic services for trust returns. For more information, go to Application for a Trust Account Number to obtain a trust account number. To learn how to file using EFILE, go to T3 EFILE Information.
Name of trust - Use the same name on all returns and correspondence for the trust. The name of the trust will be modified to meet the CRA's requirements if it is longer than 60 characters.
Residence of trust - A trust resides where its real business is carried on, which is where the central management and control of the trust actually take place. For information about the residence of a trust or estate, see Income Tax Folio S6-F1-C1, Residence of a Trust or Estate.
Trustee information - Enter the full name of the trustee. If the trust has more than one trustee, choose one trustee to be the CRA's primary contact. The trustee can be an individual or a non-individual. Choose only one of the two options and fill in the required information about the trustee. If the trustee is a non-individual, then enter the full name of the contact person.
Mailing address - The CRA may modify part of your address to meet Canada Post's requirements. Therefore, the address on any cheques or correspondence the CRA sends you may be different from the one you indicate on the trust's return. If you provide the name and mailing address of a person along with the mention "care of," the CRA will send any cheques or correspondence related to the trust to that person's attention. If no specific instructions are provided, the trustee's name and address will be used.
Designated Aboriginal settlement lands - If the trust resides on designated Aboriginal settlement lands, answer yes, and enter the name and settlement number in the spaces provided.
The settlement lands and their numbers are as follows:
| British Columbia: | |
| Nisga'a | 09001 |
| Yukon: | |
| Carcross/Tagish | 11001 |
| Champagne and Aishihik | 11002 |
| Kluane | 11003 |
| Kwanlin Dun | 11004 |
| Little Salmon/Carmacks | 11006 |
| Nacho Nyak Dun | 11007 |
| Selkirk | 11009 |
| Ta'an Kwäch'än | 11010 |
| Teslin Tlingit | 11011 |
| Tr'ondëk Hwëch'in | 11012 |
| Vuntut Gwitchin | 11013 |
| Northwest Territories: | |
| Délînê Got'înê | 10015 |
| Tlicho | 10008 |
| Newfoundland and Labrador: | |
| Nunatsiavut Government | 00010 |
When you enter this information on the return, the CRA will transfer part of any tax payable to the government of the Aboriginal settlement where the trust resides.
Date of residency - Provide the date the trust became a resident of Canada or ceased to be a resident of Canada during the tax year, if applicable.
Deemed resident trust - Indicate if the trust is a deemed resident trust and provide the name of any other country in which the trust is considered to be resident. For the definition of a deemed resident trust, read Chart 1 - Types of Trusts.
Type of trust - It is important that you fill out this section correctly because the CRA uses this information to determine the correct rate of tax. To identify the correct type of trust, read Chart 1 - Types of Trusts and Code number for the type of trust. This information is mandatory. If the type of trust is not entered, the process of the T3 return may be delayed.
Note |
|
If you enter inter vivos code 300 (other trust) or testamentary code 900 (other testamentary trust), you must specify the type of trust on the "Other types of trust (specify)" line. |
Date of death - If the trust is a testamentary trust, enter the date of death of the deceased. For a graduated rate estate, this information is mandatory for processing purposes.
Date trust was created - If the trust is an inter vivos trust, enter the date the trust was created.
Social insurance number of the deceased - If the trust is a testamentary trust, enter the SIN of the deceased. The SIN of the deceased individual is mandatory for graduated rate estates.
Non profit organization - If the non profit organization is incorporated, enter the business number and program account.
