Guide to Filing the Trust Income Tax Return
TP-646.G-V
This guide contains general information on how to complete the Trust Income Tax Return (form TP-646-V) and the accompanying schedules.
2021-10 version
2020-10 version
2019-10 version
2018-10 version
2017-10 version
2016-10 version
2015-10 version
2014-10 version
2013-10 version
Note
Please note that information was mistakenly deleted in the third paragraph of section 1.2 of the guide. The missing information pertains to two of the cases in which a trust is required to file an income tax return even if the amount of income tax is nil, that is, where it
- allocated a benefit with a value of more than $100 to a beneficiary for upkeep expenses, maintenance expenses or taxes related to property used by the beneficiary (see the instructions for line 74);
- received income, gains or profits intended for a beneficiary that is an individual resident in Québec or a corporation with an establishment in Québec, and its total income, as indicated on line 63 of the trust return, exceeds $500, or the income to be allocated to a beneficiary exceeds $100.