Guide to Filing the Trust Income Tax Return

This guide contains general information on how to complete the Trust Income Tax Return (form TP-646-V) and the accompanying schedules.


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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.
PDF Document (866 KB) / TP-646.G-V / 2013-10 version

2012-10 version

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