Trust Tax Return Guide 2017 Edition
By: Grace Chow, CPA, CA, FCCA, FTIHK, TEP, Ian Pryor, LL.B., B.Comm, B.A., TEP
ISBN/ISSN/Product Number: 978-0-7798-7770-6
Product Type: Book S.O. Annual/biannual/biennial
Anticip. Upkeep Cost: Annual volumes supplied on standing order subscription
Number of Pages: Approximately 160 pages
Number of Volumes: 1 volume bound
Binding: Softcover Coil/Spiral
Publication Date: 2017-01-24
Publisher: Carswell
Price: $47.00

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Carswell Editor: Paula Ideias

Provides detailed guidance on how to complete the T3 Trust Information and Income Tax Return

The ultimate T3 guide, this concise and informative handbook is designed to provide you with detailed guidance on how to complete the T3 Trust Information and Income Tax Return. Relevant for lawyers, accountants, trust administrators, executors, trust officers, or anyone responsible for preparing a T3 Tax Return, this guidebook provides line-by-line instructions corresponding with the T3 Tax Return, as well as detailed explanation and commentary from the expert authors of what is required for the T3 Return. This guide also includes valuable Think About sections alerting the reader to consider questions and tax tips. Some of the topics covered in this guide include:
  • Guidance on calculating income
  • Summary and explanation of tax and credits
  • Discussion of filing requirements
  • Discussion of tax filings for non-resident trusts and foreign reporting
In this edition, all tax rates have been updated and more tips have been added.What's New
  • Elimination of graduated rate brackets for all trusts other than the graduated rate estates and qualified disability trusts
  • Limitation on ability to designate income that became payable to a beneficiary to be taxable in the trust
  • New rule that triggers a deemed year end and deemed distribution of trust income for special purpose trusts on death of a beneficiary
The most in-depth corporate tax return preparation guide is available on Taxnet Pro ™, Canada's most comprehensive online tax research service. Learn more.
About the Author

Grace Chow, CPA, CA, FCCA, FTIHK, TEP, is a founding partner at Cadesky and Associates LLP, specializing in Canadian and international tax. She is an author and co-author of numerous professional papers. She is a member of the Worldwide Council of the Society of Trust and Estate Practitioners (STEP). She also serves as a member of the Audit Committee and Co-Chair of the Membership Committee of STEP Worldwide.

Grace Chow, CA, FCCA, FTIHK, TEP, est associée fondatrice de Cadesky and Associates LLP, cabinet spécialisé dans l'impôt canadien et international. Elle est auteure et coauteure de nombreux articles professionnels. Elle est membre du conseil mondial de la Society of Trust and Estate Practitioners (STEP). Elle est également membre du comité de vérification et présidente du comité des membres de STEP Worldwide.

Ian Pryor, LL.B., B.Comm., B.A., TEP is the founder and President of Pryor Tax Law, with expertise in Canadian and international tax planning and implementation. He has authored and co-authored several publications and is a frequent speaker on taxation matters at professional seminars and conferences. He is a member of several professional organizations.

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