Where to send your T3 return

Where you file your T3 return depends on the residency of the trust. Generally, we consider a trust to reside where the trustee, executor, administrator, liquidator, or other legal representative who manages the trust or controls the trust’s assets lives.

A trust is a resident of Canada or a non-resident of Canada. The residence of the trust will determine the appropriate tax rates. For more information, go to Interpretation Bulletin IT447 – Residence of a Trust or Estate and Residency and other information.

Trusts resident in Canada
Send the return to:

Ottawa Technology Centre
Canada Revenue Agency
Ottawa ON K1A 1A2

Non-resident trusts and deemed resident trusts
Send the return to:

International Tax Services Office
Canada Revenue Agency
Post Office Box 9769, Station T
Ottawa, ON  K1G 3Y4
CANADA

Forms and publications

• T4013, T3 Trust Guide
• Forms and publications - Trusts