Distributing T3 slip

Send the CRA the T3 slip along with the T3 Summary no later than 90 days after the end of the trust's tax year. For more information, read the section Tax year-end and fiscal period.

Do not staple the summary or the slips to the T3 return.

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

You can provide recipients with a digital 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 for a penalty.

For more information, read the section “Penalties and interest” in Guide T4013, T3 Trust Guide.