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.

You can use a remittance slip (form TPZ-1026.0.1.F-V) to pay the balance due for 2022 or another taxation year. The slip has been available since 2018. You can get a copy using the Ordering Forms and Publications service or by contacting 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.