When is the T3 trust return due in Canada?

For the 2025 tax year the filing and payment deadline is 30 April 2026. If you or your spouse were self-employed, the filing deadline moves to 15 June 2026, but any balance owing is still due 30 April 2026. Interest starts the day after the payment deadline, and a late-filing penalty applies on top when a return with a balance owing is filed late. File on time even with nothing owing, because income-tested benefits are recalculated from the filed return.

Income tax is tax charged on the income you earn in a year, levied by both the federal government and your province or territory. Rates are graduated, so successive slices of taxable income are taxed at higher rates, and credits such as the basic personal amount reduce the tax calculated. Employment income is taxed through payroll withholding and settled on your T1 return. Quebec residents also file a separate provincial return with Revenu Quebec.

Yes, the CRA does telephone people, usually about a balance owing, a missing return, an audit or to verify information, and calls can come from many different numbers, so caller ID proves nothing either way. A real agent never demands payment by gift card, cryptocurrency or e-transfer, never threatens immediate arrest or deportation, and never asks for a password. If a call feels wrong, hang up, check your balance and mail in My Account, then call back using a number from canada.ca.

Multiply the pre-tax price by the rate that applies where the sale happens. In Ontario that is 13% HST for 2026; in Alberta 5% GST; in British Columbia 5% GST plus 7% PST, each applied to the same base. Quebec is the exception, where 9.975% QST is charged on the pre-GST price, giving 14.975% combined. To back the tax out of a tax-included price, divide by one plus the rate.

For a return filed online the CRA usually issues the refund in about two weeks. A non-resident return can take up to sixteen weeks. Timing slips if the CRA reviews a claim and asks for receipts, if the return is filed on paper, or if the refund is applied against an existing balance or a debt to another government program. Setting up direct deposit in CRA My Account is the fastest way to receive it.

Net rental income counts as earned income when the CRA works out your RRSP contribution room, so a profitable rental adds to next year's room. Your room is 18% of the prior year's earned income up to the annual dollar limit, $33,810 for 2026 and $32,490 for 2025, less any pension adjustment. Rental losses reduce earned income. Check your latest notice of assessment or CRA My Account for the room actually available.

CRA My Account is the record for individuals: notices of assessment, balances, instalment reminders, RRSP and TFSA room, benefit payments and most slips your employer or bank filed, such as T4 and T5. Businesses use My Business Account for GST/HST and payroll accounts. Registration needs your social insurance number, date of birth and an amount from a recently assessed return. A representative you authorise can view the same information.

Hearing aids are an eligible medical expense, and so are the batteries and repairs that keep them working. The claim gives a non-refundable tax credit, not a deduction, so it reduces the tax you pay rather than your taxable income. Keep the supplier invoice and the practitioner's recommendation on file. Amounts a private plan reimbursed cannot be claimed, and only eligible expenses above an income-based floor generate the credit.