The T3 Application for Trust Account Number is used to apply for a trust number with the Canada Revenue Agency (CRA). On this form, the term "trust" is used interchangeably with the Quebec term "succession", and "trustee" is used in place of "liquidator".
This application will register the estate (or, in Quebec, the succession) with the CRA, who will then return an 8-digit trust account number. This unique identifier will be used to submit tax returns for the estate and for all other communications and requests with the CRA, such as the tax clearance required to distribute the estate's assets.
To generate the form, review the information pre-filled by our system. The information pertaining to you is populated using the information in your profile.
- If you are the executor / liquidator (trustee), your information will be included in the Trust Information section
- If you are an agent for the executor / liquidator, your information will be included in the Representative Contact Information. Note that if you are an agent for the liquidator, the executor / liquidator must have previously authorized you via the CRA's portal
The trust creation date and deceased's SIN are populated using the death certificate and will search certificates provided during the file creation. If there is a will and you uploaded it during the case creation, the system automatically checks this box on the form. Note that you will then have to attach a copy of the will when you submit this form to the CRA.
Finally, review that your name and title are correct. Your title should be:
- Executor / Trustee / Liquidator: if you (or your company) are specifically named in the will
- Trust Officer: if you are an agent hired by the liquidator
Once you've reviewed all the information and generated the form, you can digitally sign it, then digitally submit it (with the will if applicable) to the CRA here.