The trustee, which is an individual or trust institution that holds legal title to property in trust for the benefit of the trust beneficiaries, can apply for a trust account number. The trustee includes an executor, administrator, assignee, receiver, or liquidator who owns or controls property for some other person.

How to apply for a trust account number?

Apply for a trust account number using Form T3 APP, T3 Application for Trust Account Number.

You can now submit this form online at My Account by using the Submit Documents Online Service. Your authorized representative can access this online service through Represent a Client.

What information is needed?

To process your application, we need a completed and signed Form T3 APP with a signed copy of the trust document or will.

Once we have assigned a trust account number to the trust, we will inform you of your trust account number by mail when your T3 APP form is processed. Include this number on all correspondence related to the trust to simplify dealings with us.

If you want to authorize a person to apply for a trust account number on your behalf, we need a completed and signed Form T1013, Authorizing or Cancelling a Representative. This form allows us to deal with a person who is acting as a representative for another person on income tax matters (including trust accounts). In order for the CRA to process the Form T1013, it must be signed by all joint representatives. If any of the legal representatives are deceased or no longer wish to act, make sure to include the death certificate or a letter of renunciation.

If you are filing on behalf of an estate, a previous authorization under the deceased's SIN will not be accepted. A separate authorization is required for the trust.

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