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

For information about those obligations, about the trust income tax return or about the consequences of certain transactions made in favour of a trust, see:

• Principal Changes in the Trust Income Tax Return for 2023
• Obligation to File the Trust Income Tax Return
• Filing the Trust Income Tax Return
• Transactions and Special Rules 
• Obligation to Register a Trust Operating a Commercial Enterprise

Popular Topics

• Information About the Trust Income Tax Return
• Filing Methods
• Amending a Return
• Filing RL-16 Slips