T3 Trust Guide (T4013) - 2025
T3 Trust Guide (T4013) - 2025
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A T3 Trust Income Tax and Information Return (T3 return) is both an income tax return and a general information return. A T3 return serves to report not only information about the reporting trust, but also additional information, such as that affecting the taxation of persons (for example, beneficiaries or settlors) having some connection to the trust.
This guide provides information on how to fill out the T3 return, and the T3 schedules and forms, the T3 slip, Statement of Trust Income Allocations and Designations, and the T3SUM, Summary of Trust Income Allocations and Designations.
If you are filing a T3 return for a testamentary trust or an inter vivos trust, read the section Types of trusts.
The word you throughout the guide refers to the trustee, executor, administrator, liquidator, custodian, or anyone preparing the T3 return for a trust. For tax purposes, estates and trusts are treated similarly. In calculating the income of an estate, references in this guide to trust or trust property include estate or estate property.
The "Act" refers to theIncome Tax Act. Unless otherwise stated, all legislative references within this guide are to the Act and the Income Tax Regulations. You can find a list of these references in the Index at the end of the guide.
For a list of the Act's references, go to Justice Laws website.
For a list of Income Tax Regulations references, go to Consolidated Regulations.
If you need more information after reading this guide, go to Trust income tax.
