T3-ADJ - T3 Adjustment Request

The following instructions are taken from the form.

How to complete the form

Area A – Identification

Complete the entire area.

Area B – Authorization

If you are authorizing a person or firm to make this request for you, complete this area.
You have to authorize the Canada Revenue Agency (CRA) to discuss the trust's tax matters with this person or firm by providing a signed letter or Form AUT-01, Authorize a Representative for Offline Access. If there is already an authorization on file, you do not have to provide a letter or Form AUT-01.

Note: You can get Form AUT-01 from our website by visiting canada.ca/cra-forms If you are a Canadian or U.S. resident, you can also get the form by calling 1-800-959-8281.

Area C – Adjustment details

Please provide all details for each change you request (you do not have to show a recalculation of the tax).
Show any losses in brackets, for example, a business loss.
You may be changing an amount (see example below) for which you did not previously provide supporting documentation. If so, you now have to provide supporting documentation for the original and the revised amounts.
Supporting documentation may include receipts, schedules, or other relevant documents. Your request may be delayed if you do not provide all required information with this form.
If a requested change affects income allocated to a beneficiary, an amended T3 slip(s) and T3 Summary should be sent with your request.
Do not use this form to request a change to the tax year-end of the trust. That request must be made in writing to your tax services office. For more information about changes to tax year-ends, go to canada.ca/en/revenue-agency/services/tax/trustadministrators/tax-year-end-fiscal-period.
You can get more information about the CRA's rules and policies for reassessments in Guide T4013, T3 Trust Guide, and Guide T4041, Retirement Compensation Arrangements Guide. You can get those guides by visiting canada.ca/cra-forms. If you are a Canadian or U.S. resident, you can also get the guides by calling 1-800-959-8281.
The following is an example of how to complete this area.

Mary files a trust's T3 return reporting the following information:

Investment income $28,600 Other deductions $500

After receiving a notice of assessment, Mary received another T5 slip. It showed $200 in interest.

She also received a receipt for accounting fees of $220. To ask for a change to the return, Mary completes Area C as follows:

Line number from return or schedule

Name of line from return or schedule

Previous amount

Amount of change

Revised amount

Other investment income

28,600

200

28,800

Other deductions

500

220

720

Note: Even though Mary did not send receipts for the original claim of $500 for other deductions, she must now send receipts for that claim, along with the extra T5 slip and the receipt for accounting fees.

Area D – Certification

Make sure either you or your authorized representative signs and dates the request for a change to the return.

Where to send your completed form

You can send your form electronically through one of the CRA's secure portals: My Account or Represent a Client. To access the feature for sending documents, taxpayers have to log into My Account using their social insurance number. Tax preparers and taxpayers’ authorized representatives have to log into Represent a Client to access the feature. After selecting “Submit documents” in My Account or Represent a Client, the service will give you a picklist. From the picklist, select "Establish or support a trust or an estate (T3)" followed by "Send a T3 adjustment request (Form T3ADJ) and/or supporting documents" as the reason for your submission.

Alternatively, you can send your form and any supporting documentation to the tax centre that serves your area:

Trusts resident in Canada
If the trust resides in Manitoba, Saskatchewan, Alberta, British Columbia, Northwest Territories, Yukon, Nunavut, Hamilton (Ontario) and surrounding area, Kitchener-Waterloo (Ontario) and surrounding area, Laval (Quebec) and surrounding areas, Montreal (Quebec) and surrounding area, and Sherbrooke (Quebec) and surrounding area.	If the trust resides in New Brunswick, Nova Scotia, Prince Edward Island, Newfoundland and Labrador, or the remainder of the provinces of Ontario and Quebec not listed under the Winnipeg Tax Centre
Winnipeg Tax Centre T3 Trust Returns Program PO Box 14003, Stn Main Winnipeg MB R3C 0N8	Sudbury Tax Centre T3 Trust Returns Program 1050 Notre Dame Ave Sudbury ON P3A 6C2
Non-resident trusts and deemed resident in Canada	Retirement compensation arrangement trusts
Winnipeg Tax Centre T3 Trust Returns Program PO Box 14003, Stn Main Winnipeg MB R3C 0N8	RCA Unit Winnipeg Tax Centre T3 Trust Returns Program PO Box 14003, Stn Main Winnipeg MB R3C 0N8