Are you acting as a trustee?

If you are acting as a trustee, and you own and control property for another person, you have to file a T3 Trust Income Tax and Information Return. If the beneficial owner keeps ownership and control of the property, you should report any income earned on a T5 information return.

If you are acting as a trustee and you are not sure if you should complete a T3 or a T5 information return, see Trust administrators. The information in that publication and on these Web pages will help you decide which return to complete. If you still have questions, call 1-800-959-5525 .

Forms and publications

• Guide T4013, T3 Trust Guide

Date modified:

2016-01-07