Filing the Trust Income Tax Return

As a rule, a trust subject to Québec income tax for a given taxation year must file form TP-646-V, Trust Income Tax Return.

For information on completing the trust income tax return and its schedules, see parts 4 and 5 of the Guide to Filing the Trust Income Tax Return (TP-646.G-V).

As a trustee, you must file the trust's income tax return and all required documents within 90 days following the end of the trust's taxation year.

You must also pay any income tax owing and provide all beneficiaries with RL-16 slips within the same time period.

The taxation year of a trust varies depending on whether the trust is a testamentary trust or an inter vivos trust.

Final return

The taxation year of a graduated rate estate that is wound up ends on the winding-up date, which generally corresponds to the date of distribution of the property. You must therefore file the final return of the trust within 90 days after that date.

In the case of an inter vivos trust, you must file the final return no later than 90 days following the calendar year in which the trust was wound up.


As the trustee, you must provide all the required information concerning the trust's income, deductions and credits in order to facilitate the calculation of its income tax payable. The trust is liable to penalties and penal proceedings if you fail to provide certain information.

Trusts are liable to a late-filing penalty for failing to file their income tax returns on time. When determining the amount of unpaid tax for the purposes of calculating a penalty, we take into account any losses carried forward from a previous taxation year. 

If the filing deadline falls on a Saturday, Sunday or statutory holiday, the deadline is extended to the following business day.
Rectifying your situation

If you failed to file a required trust income tax return or filed an incomplete or inaccurate one, you can rectify your tax situation by filing a voluntary disclosure application.

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