Due dates

Due date for paying a balance owing on a T3 Trust Income Tax and Information Return

You have to pay any balance owing on a T3 Trust Income Tax and Information Return no later than 90 days after the trust's tax year-end.

If the due date for payment falls on a Saturday, Sunday, or a holiday recognized by the CRA, we will consider the payment to be paid on time if we receive it or it is postmarked on the next business day.

Final return
You have to pay any balance owing no later than 90 days after the trust’s wind up (discontinuation) date.

Filing due dates

You have to file the T3 return, T3 and NR4 slips, and T3 and NR4 summaries no later than 90 days after the trust’s tax year-end.

If you mail the return first class, or if you use an equivalent delivery service, we consider the date of the postmark on the envelope to be the day you filed the return.

If the filing due date falls on a Saturday, Sunday, or a holiday recognized by the CRA, we will consider it filed on time if it is delivered on, or postmarked on the next business day.

Final return
You have to file the final T3 return no later than 90 days after the trust’s wind-up (discontinuation) date. Enter the wind-up date on page 1 of the return.

If you wind up a testamentary trust, the tax year will end on the date of the final distribution of the assets.

If you wind up an inter vivos trust, you may want to file a final return before the end of the trust’s tax year.

In either case, you should get a clearance certificate before you distribute the trust property.

Deadline for distributing T3 slips

You must send T3 slips to the beneficiary’s last known address no later than 90 days after the trust’s tax year-end. If you have the information you need to complete the slips before that deadline, we encourage you to send them to the beneficiaries as early as possible.

Information for public and public investment trusts

If you are a public trust, you are required to forward certain tax information to the website of CDS Innovations Inc. within 60 days following the end of your tax year. The filing period is extended to 67 days for a public investment trust.

Once you post the tax information on the CDS website, you are required to notify CRA of the date of your compliance by emailing the notification to PUBTR-FO-G@cra-arc.gc.ca.