Minor Change
CRA Confirms Bare Trust Filings Start in 2026
October 2026 CRA guidance confirms certain non-listed bare trusts must file T3 returns and Schedule 15 for years ending on or after December 31, 2026.
Tag
informal trusts
Signal
Bare Trust Reporting Restarts for 2026 Tax Years
Mondaq's September 2026 analysis explains how beneficiary, trustee and death events can trigger separate T3 and Schedule 15 filings for Canadian bare trusts from 2026 tax years.
Minor Change
CRA Confirms Bare Trusts Need Not File T3 for 2025
CRA restates that bare trusts need not file a T3 or Schedule 15 for 2025 and flags 2026 reporting under subsections 150(1.3) and 150(1.31).
Minor Change
CRA Confirms Bare Trust Filing Relief to 2025
Updated Canada Revenue Agency pages reaffirm exemptions from T3 and Schedule 15 reporting for bare trusts through taxation years ending in 2025 while flagging obligations for certain reportable arrangements from 2026 onward under Bill C-15.