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.
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.