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Types of trusts The types of trusts and the meaning of testamentary trusts vs. inter vivos trusts.	T3 return Find out who should file a T3 return and when and where to file it, the residency status of a trust and when to pay a balance owing.
T3 slip Find out how to complete, distribute, file and make changes to T3 slips.	Specified investment flow-through (SIFT) trust income and distribution tax Special rules that apply to SIFT trusts and how to calculate the tax.
Information for public trusts and public investment trusts Special rules that apply to public trusts.	Clearance certificate When a clearance certificate is required and what forms to use.