I prepare T3 Trust Income Tax and Information Returns for family trusts, inter vivos trusts, alter ego and joint partner trusts, and estates after death. Many trusts resident in Canada must file a T3 return every year, even when they have little or no income, and the rules for trust types, slips, and deadlines differ from a personal return.
Who it is for
Trustees and families who need a Canadian trust income tax return prepared and filed, including family trusts, alter ego and joint partner trusts, and estate trusts after death.
- Trustees of family trusts and other inter vivos trusts
- Alter ego and joint partner trusts
- Executors of estates and testamentary trusts
- Trusts that hold investments, private company shares, or real estate
What is included
- T3 Trust Income Tax and Information Return and Ontario schedules
- Allocation of trust income to beneficiaries and T3 slips
- Review of trust type, residency, and filing deadlines that apply to your trust
- Common trust schedules and elections where they apply
- Coordination with related personal (T1) and corporate (T2) returns when beneficiaries or related companies are also clients
- Responses to routine CRA correspondence about the trust return
Please note: I do not provide audit or review engagements. Legal drafting of trust deeds is outside the scope of this service; I work from your existing trust documents and legal advice.
How it works
- Short call to understand the trust, its trustees, and its beneficiaries
- You share the trust deed, prior returns, and the year's investment and bank records in a secure way that I arrange with you
- I prepare the T3 return and slips and review the income allocations with the trustee
- I file electronically and make sure T3 slips reach beneficiaries on time
Frequently asked questions
When is a T3 return due?
A T3 return is generally due 90 days after the end of the trust's tax year. For most trusts with a December 31 year end, the return, T3 slips, and any tax owing are due by the end of March.
Who signs the T3 return?
The trustee, executor, or administrator responsible for the trust signs the return. I prepare it, review it with you, and file it once you authorize it.
Does a bare trust need to file a T3 return?
It may. The CRA has confirmed that its earlier filing exemptions for bare trusts no longer apply for tax years ending on or after December 31, 2026. I review your arrangement and confirm whether a return is required.
What do you need from me?
Usually the trust deed, prior T3 returns and notices, investment and bank statements for the year, slips the trust received, and details of beneficiaries and any distributions.
This page provides general information only and is not tax or legal advice for your situation.