Distributing and filing T3 slips

Send us the T3 slip along with the T3 Summary no later than 90 days after the end of the trust's tax year. Do not staple the summary and slips to the T3 return.

Send two copies of the T3 slip to the beneficiary. You do not have to keep a copy of the T3 slips. However, if you file electronically, you have to keep the information from which you prepared the slips in an accessible and readable format.

You can provide recipients with an electronic copy of their T3 slips only if the recipient gives you their consent in writing or by email.

If you fail to distribute the T3 slip or any other trust-related information slip to a recipient by the due date, you will be liable to a penalty.

Forms and publications

• Guide T4013, T3 Trust Guide
• Other Publications for Trust

Related links

• What to do when someone has died

Date modified:

2016-01-13