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trust Tax preparation & Filing
Trust TAX
- New rules in the federal Income Tax Act (ITA) require T3 returns to be filed for many types of trusts for taxation years ending on or after December 31, 2023.
- To report additional information about the identity of all trustees, beneficiaries and settlors of the trust, as well as the identity of each person who has the ability to exert control over trustee decisions regarding appointment of income or capital of the trust (e.g. a protector)
- Certain trusts resident in Canada and non-resident trusts that are required to file a T3 return
This information must be reported by the trust's T3 filing deadline, which is 90 days after its year end.
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