It is not necessary to apply for a trust account number prior to filing a T3 Return by paper. The CRA will issue account numbers for all T3 Returns filed, which will appear on the notice of assessment. If you are eligible to file the T3 Return electronically and intend to take advantage of this service for the trust's first return filed, you must apply for a trust account number prior to filing electronically.

If the CRA has assigned an account number to the trust, enter it in the Trust account number space provided on the T3 return. Include this number on all correspondence and payments related to the trust.

If you have not applied for a trust account number prior to filing your return, leave the Trust account number space on the return blank. You will be required to file the return by paper.

If this is the first return filed for the trust, indicate this in the space provided on the return.

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