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Mon–Fri: 8:30 AM – 4:30 PM

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145 Highway 8

Stoney Creek, ON L8G 1C1

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Lepore & Company - CPA
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    Day: September 24, 2026

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    • 2026
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    • 24
Lepore & Company graphic: 2026 Bare Trust Reporting Rules

2026 Bare Trust Reporting Rules in Canada: Who Must File a T3 by March 31, 2027?

  • September 24, 2026
  • Affan Khalid CPA, CA

Certain bare trusts are back in Canada’s trust-reporting regime for 2026, with a March 31, 2027 filing deadline for most calendar-year arrangements. This detailed guide explains the new two-gate test, the $50,000 and $250,000 exceptions, common family and real-estate situations, filing mechanics and penalties.

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Parent on Title to a Child’s Home: Do the 2026 Bare Trust Rules Require a T3?

  • September 24, 2026
  • Affan Khalid CPA, CA

A parent added to title so an adult child can get a mortgage may fall within the new 2026 principal-residence exclusion. Learn when a T3 is and is not required.

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Recent Posts

  • Missed T1134 Filings? Using CRA’s VDP for Foreign Affiliate Reporting
  • Joint Bank Accounts with Elderly Parents: Do the 2026 Bare Trust Rules Require a T3?
  • CRA Voluntary Disclosures Program (VDP) 2026: New Rules, Penalty Relief and How to Apply
  • Corporate Nominee Real Estate Bare Trusts: 2026 T3 Reporting for Canadian Real Estate Groups
  • 2026 Bare Trust Reporting Rules in Canada: Who Must File a T3 by March 31, 2027?

Categories

  • Corporate Tax
  • CRA Disputes
  • GST/HST
  • International Tax
  • Non-Resident Tax
  • Real Estate Tax
  • Trusts & Estates
Lepore & Company - CPA

Office Hours

Mon – Fri: 8:30 – 4:30

CALL US

(905)-561-1278

Our Location

145 Highway 8,
Stoney Creek, ON
L8G 1C1

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