Obligation to File 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, if it has income tax payable for that year.

A trust subject to Québec income tax is a trust that:

  • is resident in Québec or deemed resident; or 
  • carries on economic activities in Québec (for example, operating a business in Québec or disposing of a taxable Québec property). 

Liquidator of a succession 

If you are a liquidator of a succession, you do not have to file the Trust Income Tax Return (form TP-646-V) in the following situations:

  • The deceased person's property is distributed shortly after the death or the succession did not earn any income before the distribution of the property. However, you must give each beneficiary a statement showing that beneficiary's share of the property of the succession. 
  • The succession's only income is a death benefit from the Québec Pension Plan (QPP) or the Canada Pension Plan (CPP) that is included in the income of one or more beneficiaries of the succession.

If a succession is wound up in its first taxation year, the beneficiaries can include in their income tax returns the income earned before the winding-up, based on their share of the succession's income.

Other documents to file 

Based on its situation, a trust may have to file other documents, such as the RL-16 slip.

For more information, see Documents to be Filed with the Trust Income Tax Return.

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