When to pay a balance you owe on your T3 return

Generally, you have to pay any taxes you owe on a T3 return no later than 90 days after the trust's tax year-end.

Your payment is considered on time if we receive it on or before the next business day.

When the due date for payment falls on a Saturday, Sunday or a public holiday recognized by the CRA, your payment is considered on time if the CRA receives it on, or it is processed at a Canadian financial institution on or before the next business day.

Final T3 return

You have to pay any taxes you owe no later than 90 days after the trust's wind-up (discontinuation) date.