Chapter 05 · Succession & death

Cross-border Canada-Florida trust

Canada-US tax compliance for trust with Florida assets.

Published 2026-04-28Last reviewed 2026-04-29Reading time ≈ 14 minAuthor CanadaFlorida Editorial Team

Direct answer · 60-second summary

The 60-second version

Trust with Canadian resident must comply with T3, EIN, FATCA.

Acronyms used in this guide

CRA — Canada Revenue Agency
T3 — T3 Trust Income Tax Return
EIN — Employer Identification Number
IRS — Internal Revenue Service
FATCA — Foreign Account Tax Compliance Act

Details

Trust with Canadian resident must comply with T3, EIN, FATCA.

Editorial team

CanadaFlorida Editorial Team

Research drawn from primary public sources cited at the bottom of every guide: U.S. and Florida statutes, U.S. and Canadian federal agencies, official Florida county and state authorities, and Canadian provincial bodies where applicable.

Every figure, rate, threshold, and deadline in this guide is drawn from a verifiable primary source listed at the bottom of the page. The article is updated whenever the underlying rules change, with a fresh review date stamped at the top.

Sources and references

Public sources verified as of the last review date (Florida Statutes, IRS, CRA, Canada-US Treaty).

Source

Disclaimer

This guide is for educational purpose only. Figures, rates, thresholds, timelines and rules are drawn from public sources at the date shown and may change.

For any concrete decision, consult a Florida-licensed attorney, a cross-border tax attorney, or a Canadian lawyer or notary.