Amending, cancelling, adding, or replacing T3 slips

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Amending, cancelling, adding, or replacing T3 slips

After filing your T3 slips, you may notice an error on a trust-related slip. If so, you will have to prepare an amended slip to correct the information. Provide copies to the recipient. Do not include slips that have no changes.

If you prepare and issue an amended T3 slip after you have filed the original slip with us, you may have to file an amended T3 Summary. If there is a change to the amounts in the boxes shown on the front of the summary, file an amended T3 Summary. If the amended T3 slip affects the amounts shown on the T3 Trust Income Tax and information Return, or on Schedule 9, Income Allocations and Designations to Beneficiaries, do not file another T3 return. Instead, send us a completed Form T3-ADJ, T3 Adjustment Request, or a letter providing the details of the change. Indicate the tax year you want us to change and send us any supporting documents. Include the trust’s account number on the letter.

For more information, select a topic below:

Amending or cancelling T3 slips over the internet

To amend a T3 slip over the Internet, change only the information that is incorrect and retain all of the remaining information that was originally submitted. Use summary report type code “A” and slip report type code “A.”

To cancel a slip, do not change any information that was contained on the original slip. Use summary report type code “A” and slip report type code “C.”

For more information about amending or cancelling trust-related information slips using the Internet, go to File information returns electronically.

Amending or cancelling T3 slips on paper

If you choose to file your amended return on paper, clearly identify the T3 slips as amended or cancelled by writing “AMENDED” or "CANCELLED" at the top of each slip. Make sure you fill in all the necessary boxes, including the information that was correct on the original slip. Send two copies of the slips to the recipient. Send one copy of the amended/cancelled slips to us with a letter explaining the reason for the amendment/cancellation.


Note


If you notice errors on the trust-related slips before you file them with us, you can correct them by preparing new information slips and removing any incorrect copies from the return. If you do not prepare a new slip, initial any changes you make on the slip. Be sure to also correct the T3 Summary.

Adding T3 slips

After you file your T3 return, you may discover that you need to send us additional T3 slips. If you have original T3 slips that were not filed with your return, file them separately either electronically or on paper.

If you file additional slips on paper, clearly identify the new slips by writing "ADDITIONAL" at the top of each slip. Send one copy of the additional slips to any tax centre. Do not file an additional summary.


Notes


If the total number of trust-related slips (including any additional slips) you file is more than 5 for the same calendar year, you have to file the additional slips over the Internet.

Any additional T3 slips that are filed after the due date may result in a penalty.

Replacing T3 slips

If you issue slips to replace copies that are lost or destroyed, do not send us copies of those slips. Send two copies to the beneficiary. Clearly identify them as "DUPLICATE" copies, and keep a copy of each slip for your records.


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Date modified:
2023-12-29