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Trusts
Important notices
Information about Trusts
Types of Trusts
The types of trusts and the meaning of testamentary trusts vs. inter vivos trusts.
Non-resident Trusts
Residency and income tax return filing requirements.
Where to send your T3 return
Trusts resident in Canada, non-resident trusts and deemed resident trusts.
Specified investment flow-through (SIFT) trust income and distribution tax
Special rules that apply to SIFT trusts and how to calculate the tax.
Due dates
Find out when your returns and payments are due.
Clearance certificates
When a clearance certificate is required, what forms to use.
Forms and publications
T4013, T3 Trust Guide
Forms and publications - Trusts
Related topics
What to do when someone has died