{"id":2413,"date":"2026-11-12T03:57:21","date_gmt":"2026-11-12T03:57:21","guid":{"rendered":"https:\/\/www.lawgicalcorp.com\/blog\/t3-estate-tax-return-bc\/"},"modified":"2026-11-12T03:57:21","modified_gmt":"2026-11-12T03:57:21","slug":"t3-estate-tax-return-bc","status":"publish","type":"post","link":"https:\/\/www.lawgicalcorp.com\/blog\/t3-estate-tax-return-bc\/","title":{"rendered":"The T3 estate tax return: what BC executors need to know"},"content":{"rendered":"

By Sundeep S. Grewal<\/a>, lawyer at Lawgical Law Corporation \u00b7 Reviewed November 11, 2026<\/p>\n

Sundeep S. Grewal is a lawyer at Lawgical Law Corporation, called to the BC bar in 2018, and a member of the Law Society of British Columbia<\/a>.<\/em><\/p>\n

Updated November 11, 2026: the Income Tax Act filing rules for estates, as discussed in the CLE probate manual, checked that day.<\/em><\/p>\n

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The estate is a separate taxpayer.<\/strong> It files a T3 Trust Income Tax and Information Return for each taxation year after death.<\/p>\n

Deadline:<\/strong> 90 days after the estate’s year-end, and 90 days isn’t the same as three months.<\/p>\n

Graduated rate estate:<\/strong> for up to 36 months after death, the estate can be designated a graduated rate estate, with tax advantages.<\/p>\n

When a T3 is filed<\/a> \u00b7 Book a consultation<\/a><\/p>\n<\/div>\n

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The lawyers who handle these estate files<\/p>\n

\"SundeepSundeep S. Grewal<\/span>Barrister and Solicitor<\/span><\/a>\"PardeepPardeep S. Grewal<\/span>Barrister and Solicitor<\/span><\/a><\/div>\n
\nAbout our lawyers<\/summary>\n
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Sundeep S. Grewal<\/a><\/strong> founded Lawgical Law Corporation and practises probate, estate litigation and immigration. He has represented clients in the Provincial and Supreme Courts of British Columbia, from chambers applications to contested trials.<\/p>\n

Pardeep S. Grewal<\/a><\/strong> is a probate, estates and immigration lawyer known for clear communication and practical strategy.<\/p>\n<\/div>\n<\/details>\n<\/div>\n

After someone dies, there are two kinds of tax return. The deceased’s final T1 return covers income up to the date of death. After that, the estate itself is a separate taxpayer, and the executor files a T3 Trust Income Tax and Information Return for each of the estate’s taxation years, covering income the estate earns, such as interest, dividends, rent and gains on assets sold during administration. The filing deadline is 90 days after the estate’s year-end, which isn’t always three calendar months. For the first 36 months after death, the estate can be designated a graduated rate estate (GRE), which gives it access to graduated tax rates and other benefits, and only a GRE can choose a year-end other than December 31. Late filing brings penalties. Most executors work with an accountant on the T3, but the executor is responsible for making sure it’s filed.<\/p>\n

Lawgical Law Corporation<\/a>, a probate and estate law firm with offices in Surrey<\/a>, Abbotsford<\/a> and Vancouver, BC, coordinates with executors’ accountants on estate tax filings and clearance; this guide is by Sundeep S. Grewal.<\/p>\n

When a T3 is filed<\/h2>\n
\n\n\n\n\n\n\n\n
T3 filings for an estate<\/caption>\n
Situation<\/th>\nFiling<\/th>\n<\/tr>\n<\/thead>\n
Estate finished within a year of death<\/td>\nA “first and final” T3, due 90 days after administration is completed<\/td>\n<\/tr>\n
Estate continues past a year<\/td>\nA T3 for each taxation year, each due 90 days after year-end<\/td>\n<\/tr>\n
Income allocated to beneficiaries<\/td>\nA T3 Summary and T3 slips for the beneficiaries, also due 90 days after year-end<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

The rules on which trusts must file changed for taxation years ending after December 30, 2023; check the current CRA T3 guide (T4013) with your accountant.<\/p>\n

Graduated rate estate<\/h2>\n