Services and information

• Application for a Trust Account Number
  Find out if a trust account number is required prior to filing the first Trust Income Tax and Information Return and what form to use.
• Types of trusts
  The types of trusts and the meaning of testamentary trusts vs. inter vivos trusts.
• Tax year-end and fiscal period
  Find out about the different types of trusts and the filing requirements for each.
• T3 return
  Find out who should file a T3 return and when and where to file it, the residency status of a trust and when to pay a balance owing.
• T3 slip
  Find out how to complete, distribute, file and make changes to T3 slips.
• Specified investment flow-through (SIFT) trust income and distribution tax
  Special rules that apply to SIFT trusts and how to calculate the tax.
• Information for public trusts and public investment trusts
  Special rules that apply to public trusts.
• Clearance certificate
  When a clearance certificate is required and what forms to use.
• Submit and file documents online for T3 programs
  Find out how to submit and file documents online for select T3 programs.