Where to file a T3 return

Where you file the return depends on where the trustee address is based in. Generally, we consider a trust to reside where the trustee, executor, administrator, liquidator, or other legal representative who manages the trust or controls the trust’s assets lives. It is the jurisdiction in which the central management and control is factually exercised that will be considered in determining the residence of the trust.

A trust is a resident of Canada or a non-resident of Canada. The residence of the trust will determine the appropriate tax rates. For more information, go to Residency and contact us information and Income Tax Folio S6-F1-C1, Residence of a Trust or Estate.

Trusts resident in Canada

The processing of the T3 Trust Income Tax and Information Returns is divided between the Ottawa Technology Centre, Winnipeg Tax Centre and Sudbury Tax Centre as outlined below:

If the trustee address is based in:

British Columbia, Nova Scotia, Laval Quebec, or Sherbrooke Quebec, send the return to:

Sudbury Tax Centre
Canada Revenue Agency
1050 Notre Dame Avenue
Sudbury ON P3A 5C2

If the trustee address is based in:

Manitoba, Alberta, Newfoundland and Labrador, Prince Edward Island, New Brunswick, Yukon, Northwest Territories, or Montreal Quebec, send the return to:

Winnipeg Tax Centre
Canada Revenue Agency
Post Office Box 14001, Station Main
Winnipeg, Manitoba R3C 3M3

If the trustee address is based in:

Nunavut, Saskatchewan, Ontario and the remainder of the Province of Quebec not listed above, send the return to:

Ottawa Technology Centre
Canada Revenue Agency
875 Heron Road
Ottawa ON K1A 1A2

If you have questions about resident trusts, call 1-800-959-8281.

Non-resident trusts and deemed resident trusts

Send the return to:

International and Ottawa Tax Services Office
Canada Revenue Agency
Post Office Box 9769, Station T
Ottawa ON K1G 3Y4
Canada

If you have questions about non-resident trusts or deemed resident trusts, call one of the following numbers:

• toll free within Canada and the continental USA: 1-800-959-8281;
• from outside Canada and the continental USA – We accept collect calls by automated response. Note that you may hear a beep and experience a normal connection delay: 613-940-8495.

Forms and publications

• Guide T4013, T3 Trust Guide
• Other Publications for Trust

Date modified:

2017-03-03