As a trustee, you must pay the trust's income tax balance within the filing period for the trust's return, that is, within 90 days after the end of the trust's taxation year. 

A balance that is outstanding after that time bears interest at the prescribed rate.

As of 2018, you can use form TPZ-1026.0.1.F-V, Payment of Balance – Trusts, to pay the balance due for 2019 or another taxation year. To obtain the form, use the Ordering Forms and Publications service or contact our client services.

If the trust has a balance due, you can pay it:

• by mailing us a cheque or money order;
• in person at the trust's financial institution.