Application for a Trust Account Number
Find out if a trust account number is required prior to filing the first Trust Income Tax and Information Return and what form to use.
Types of trusts
The types of trusts and the meaning of testamentary trusts vs. inter vivos trusts.
Fiscal period ending for trust
Find out about the different types of trusts and the filing requirements for each.
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.
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.
When a clearance certificate is required and what forms to use.
Forms and publications
- Date modified: