Effective January 2023, trusts must:

• have an identification number from Revenu Québec;
• give the identification number on any return, report or other document they are required to file under a tax law, such as the Trust Income Tax Return (form TP-646-V).

New online service

There are different ways to get an identification number. The quickest way is to use the new online service in My Account for individuals, My Account for professional representatives or My Account for businesses. You can also complete form LM-58.1.2-V, Application for a Trust Identification Number.

Note that you can file the trust's income tax return even if you don't have the number, provided you applied for one before filing the return.

To learn more, see the section on trusts.