Submit your document(s) online

You can submit electronic documents for the T3 Estate and Trust Return programs through two of the CRA’s secure portals: My Account and Represent a Client. To access the Submit Documents service, trust administrators must log into My Account using their social insurance number. Tax preparers and trust administrators’ authorized representatives can also access the Submit Documents service by logging into Represent a Client.

Once in My Account or Represent a Client, select Submit Documents from the menu bar. Then enter your reference number or select “I do not have a case or reference number”. The service will then take you to a picklist page. From the picklist, you will select either the task or the program area you want to submit your electronic document to.

Please go to our Submit documents online page for more information.

Submit your document(s) by mail

Where you send Form T3 APP, T3 Application for Trust Account Number, 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, see 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 Sudbury Tax Centre and the Winnipeg Tax Centre as outlined below:

If the trustee address is based in:

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

SudburyTax Centre
Canada Revenue Agency
Post Office Box 20000, Station A
Sudbury ON P3A 5C1

If the trustee address is based in:

Manitoba, Alberta, Newfoundland and Labarador, Prince Edward Island, New Brunswick, Yukon, Northwest Territories, Nunavut, Saskatchewan, Ontario and the remainder of the Province of Quebec not listed above, send the form to:

Winnipeg Tax Centre
Canada Revenue Agency
66 Stapon Road
Winnipeg MB R3C 3M2

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

Non-resident trusts and deemed resident trusts

Send the form to:

Winnipeg Tax Centre
Canada Revenue Agency
66 Stapon Road
Winnipeg MB R3C 3M2
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. Please note that you may hear a beep and experience a normal connection delay: 613-940-8495

Forms and publications

• Form T3 APP, T3 Application for Trust Account Number
• Form T3RET, T3 Trust Income Tax and Information Return
• Guide T4013, T3 Trust Guide