Residency and contact us information

A trust may be a resident of Canada or a non-resident of Canada.

Residency of a trust is determined according to the circumstances of each case.

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.

For more information, see Income Tax Folio S6-F1-C1, Residence of a Trust or Estate.

How to contact us

If you have questions about resident trusts, call 1-800-959-8281.

If you have questions about non-resident trusts or deemed resident trusts, call one of the following numbers:

  • toll free within Canada and the continental USA: 1-800-959-8281;
  • from outside Canada and the continental USA – We accept collect calls by automated response. Note that you may hear a beep and experience a normal connection delay: 613-940-8495.

You may write to the International and Ottawa Tax Services Office at:

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

Forms and publications

Date modified: