Income Tax Act. As trustee for a trust governed by a supplementary unemployment benefit plan, send the Canada Revenue Agency (CRA) a completed Form T3S return, along with any payment owing, within 90 days after the end of the tax year. The tax year of the trust is the calendar year. If you do not file this return on time, we will charge penalties and interest on any amount owing. Note: When a trustee responsible for filing this return does not act as administrator of the supplementary unemployme.

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