2021-0888731C6 STEP 2021 - Q15 - Online T3 Registration

Principal Issues: Can the CRA provide an update regarding the new online application process for a trust account number?

Position: General comments provided

Reasons: See below

Author: Dannehl, Dawn
Section: -

2021 STEP CRA Roundtable – June 15, 2021

QUESTION 15. Information on Trust Registration New Online Process

Can the CRA provide us with additional information about their new service which allows users to apply for a trust account number online?

CRA Response

Since February 2021, trustees (which includes an executor, an administrator or a liquidator who owns or controls property for another person) and their representatives have been able to immediately obtain a trust account number using the online registration service through CRA My Account, My Business Account, and Represent a Client (footnote 1) .

In order to apply for a trust account number using the online portals, trustees will need to know the trust type and have a signed copy of the trust document or the last will and testament.

Online registration is not available to a non-resident trust electing to file an income tax return under section 216 of the Income Tax Act.

Dawn Dannehl
2021-088873
Response prepared by:
Business Number and Authorization Division
Business Returns Directorate
Assessment, Benefit, and Service Branch

FOOTNOTES

Note to reader:  Because of our system requirements, the footnotes contained in the original document are shown below instead:

1  https://www.canada.ca/en/revenue-agency/services/e-services/represent-a-client.html

All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without the prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5.

© Her Majesty the Queen in Right of Canada, 2021

Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistribuer de l'information, sous quelque forme ou par quelque moyen que ce soit, de façon électronique, mécanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.

© Sa Majesté la Reine du Chef du Canada, 2021