Testamentary trusts and inter vivos trusts, like individuals, have tax obligations they must meet.

To determine if a trust is subject to Québec income tax and must file an income tax return, see Obligation to File the Trust Income Tax Return.

If the trust is required to file an income tax return, see Filing the Trust Income Tax Return. There you will find important information on topics such as:

  • formats and filing methods
  • documents to enclose with the return
  • payment methods
  • penalties for late filing or failure to file 

Certain transactions made in favour of a trust or by a trust can have significant consequences. For more information, see Transactions and Special Rules.

Trusts operating a commercial enterprise in Québec must register with the Registraire des entreprises. For more information, see Obligation to Register a Trust Operating a Commercial Enterprise.

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