When to pay a balance due on your T3 return

You have to pay any balance due on a T3 return no later than 90 days after the trust's tax year-end.

When the due date for payment falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, we consider your payment to be on time if we receive it on the next business day.

Your return is considered on time if we receive it or if it is postmarked on or before the next business day.

Final return

You have to pay any balance owing no later than 90 days after the trust's wind-up (discontinuation) date.

Forms and publications

• Guide T4013, T3 Trust Guide
• Form T3RET, T3 Trust Income Tax and Information Return

Date modified:

2017-01-04