The threshold for mandatory electronic filing of trust-related information returns (T3 slips) for a calendar year has been lowered from 50 to 5 for information returns filed after December 31, 2023.

Filing by Web Forms

Our Web Forms application is free and secure. To use it, all you need is access to the Internet. With Web Forms you can complete a trust-related information return easily, following the step-by-step instructions.

Web Forms lets you:

• file up to 100 slips (original, additional, amended, or cancelled) from our website
• calculate all of the totals for the summary
• create a digital trust-related information return with the slips and the summary, which you can save and import at a later date
• print your slips and your summary
• validate data in real time

After you send your trust-related information return, you will receive a confirmation number as proof that CRA received it.

To use the Web Forms application, you must have a web access code. If you do not have a web access code, you can easily get one online or by calling us. For more information, see Web access code.

To start using this application or to get more information about Web Forms, go to Web Forms.

Filing by Internet file transfer

Internet file transfer allows you to send an original or amended T3 return with a maximum file size of 150 MB. All you need is a web browser to connect to the Internet, and your software will create, print, and save your digital trust-related information return in XML format. For more information about this filing method, contact your software publisher or go to Filing Information Returns Electronically.

Web access code

To file your T3 summary and slips over the Internet using the Internet file transfer or Web Forms service, you will need a web access code (WAC). If you have misplaced or do not have a WAC, go to Filing Information Returns Electronically to access our web access code online service. If you cannot get your web access code online or would like to change it, call the Business Enquiries line at 1-800-959-5525.

Filing on paper

If you file 1 to 5 slips, we strongly encourage you to file over the Internet using Internet file transfer or Web Forms. However, you can still file up to 5 slips on paper for returns filed after December 31, 2023.

If you need more paper copies, you can order a maximum of 9 single-page slips at Forms and publications or by calling 1-800-959-5525.

If you choose to file your return on paper, mail it to the following address:

Jonquière Taxation Centre T3 Program
PO Box LCD 1300
Jonquière QC G7S 0L5

Complete one copy of the T3 slip for each recipient and send your slips with your T3 Summary. Enter the information for two different recipients on one sheet. This will let us process your information return faster. You must keep a copy of the trust-related slips and the T3 Summary for your files.

Filing using computer-printed (customized) forms

For those who fill out a large number of T3 slips, we accept certain slips other than our own. For instructions on how to create the slips accurately, see the guidelines for the production of customized forms or see Information Circular IC97-2R19, Customized Forms.

If you are a mutual fund trust that files T3 slips over the Internet, you can combine the income and capital gains from several funds onto one T3 slip for each unit holder. However, when you combine slips, you have to do all of the following:

• submit a sample of a combined information slip requesting an approval number

• prepare the Internet submission of summary forms and slips, which you send to us at the individual fund level
• write “Combined information slip” clearly on the T3 slip under the recipient’s name and address, and provide the unit holders with statements that allow them to reconcile the amounts reported on the combined slips
• maintain an audit trail so the combined slips can be verified if we audit these funds later.

Forms and publications

• Guide T4013, T3 Trust Guide
• Form T3, Statement of Trust Income Allocations and Designations
• Form T3SUM, Summary of Trust Income Allocations and Designations

Related links

• Amending, cancelling, adding, or replacing T3 slips
• Submitting and filing documents online related to T3
  
• Internet file transfer (XML)