Canada Revenue Agency
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Trust administrators
Important notices
Topics
about Trust administrators
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.
Forms and publications
T4013, T3 Trust Guide
Forms and publications - Trusts
Related topics
What to do when someone has died