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, see Interpretation Bulletin IT-447, Residence of a Trust or Estate and Non-resident trusts.

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
Ottawa ON K1A 1A8

Forms and publications

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