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The Charter of the French language and its regulations govern the consultation of English-language content.


A trust is an entity that results from an act whereby a person transfers property from his or her patrimony to another patrimony that he or she constitutes. In such a case, the property is appropriated for a particular purpose, and a trustee undertakes to hold and administer it.


In certain cases, a trust is created by law. A trust may also be created by a judgment, if this is authorized by law.

Income tax

To meet your income tax obligations, you may be required, for example, to:

  • file a trust income tax return;
  • keep and maintain records;
  • pay a balance due by the trust;
  • produce RL slips for beneficiaries of the trust.

The trust may be entitled to certain tax credits. For more information, click Trusts.

Source deductions and contributions

If the trust operates a business and has employees, it has obligations regarding source deductions and employer contributions. You may be required, for example, to:

  • make source deductions;
  • keep and maintain records;
  • change your remittance frequency;
  • calculate and remit source deductions and employer contributions;
  • file RL slips and RL summaries;
  • withhold support payments from an employee's salary or wages. 

For more information, click Source Deductions and Contributions.

Consumption taxes

A trust also has rights and obligations regarding consumption taxes. You may be required or entitled, for example, to:

  • collect and report applicable taxes;
  • hold or renew a permit, licence or decal;
  • keep and maintain records;
  • file tax returns (GST/HST, QST and other taxes) and pay a balance due;
  • make instalment payments;
  • use the Quick Method of Accounting to calculate GST and QST amounts payable;
  • claim a tax rebate; 
  • change your reporting frequency.

For more information about certain consumption taxes, click Consumption Taxes.

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