2026 Website Questionnaire
Q1. Account held for a child or grandchild Do you hold a bank or investment account in trust for a child or grandchild? What type of account is involved? Is the income earned in the account reported on the child’s or grandchild’s income tax return? Did the total value of the account exceed $250,000 at any time during the year? S7. Is there a written agreement or document describing the arrangement? When no written agreement exists An arrangement may exist even without a written agreement. We recommend that you first consider obtaining legal advice about documenting the arrangement in a bare trust agreement. Please contact our team to discuss whether a template we provide may be appropriate for your circumstances.
S8. Has a CRA trust account number already been obtained? S9. Has a T3 trust return or Schedule 15 previously been filed? S10. Has CRA contacted you about this arrangement or its trust reporting? Please provide brief details and any response deadline
S11. Is there anything else you would like us to know?
Q2. Home registered in one spouse’s name Is your home registered in only one spouse’s or common-law partner’s name, while the other spouse or partner has all or part of the beneficial ownership? (Required) Have you and your spouse or common-law partner lived in and benefited from the use of the home continuously since it was purchased? To the best of your knowledge, could the entire property be designated as the principal residence of the registered legal owner? Has any part of the property been rented out or used to earn business income since it was purchased? Please describe the use, the portion of the property involved and relevant dates.
Is the property larger than one-half hectare (approximately 1.24 acres)? Please describe how the additional land is used.
Are there any other reasons why the entire property may not qualify as the registered legal owner’s principal residence? Please provide brief details.
Did the total value of your home exceed $250,000 at any time during the year? 2.S7. Is there a written agreement or document describing the arrangement? 2.S7. When no written agreement exists An arrangement may exist even without a written agreement. We recommend that you first consider obtaining legal advice about documenting the arrangement in a bare trust agreement. Please contact our team to discuss whether a template we provide may be appropriate for your circumstances.
2.S8. Has a CRA trust account number already been obtained? 2.S9. Has a T3 trust return or Schedule 15 previously been filed? 2.S10. Has CRA contacted you about this arrangement or its trust reporting? 2.S10. Please provide brief details and any response deadline
2.S11. Is there anything else you would like us to know?
Q3. Parent or other person added to title for a mortgage Has a parent, relative or another person been added to the title of your home solely to help you obtain a mortgage, without having any beneficial ownership of the property? (Required) How are the registered legal owners related to one another? (for example: “My aunt is on title to my home solely to help me obtain a mortgage.”)
Do you live in the property? Please explain who lives in or uses the property.
Did you pay the down payment, mortgage payments and other property costs? Does the person added to title have any right to rental income or sale proceeds? Please explain who paid or contributes to these amounts.
To the best of your knowledge, could the entire property be designated as the principal residence of at least one of the registered legal owners? Has any part of the property been rented out or used to earn business income since it was purchased? Please describe the use, the portion of the property involved and the relevant dates.
Is the property larger than one-half hectare (approximately 1.24 acres)? Please describe how the additional land is used.
Are there any other reasons why the entire property may not qualify as the registered legal owner’s principal residence? Please provide brief details.
Did the total value of your home exceed $250,000 at any time during the year? 3.S7. Is there a written agreement or document describing the arrangement? 3.S7. When no written agreement exists An arrangement may exist even without a written agreement. We recommend that you first consider obtaining legal advice about documenting the arrangement in a bare trust agreement. Please contact our team to discuss whether a template we provide may be appropriate for your circumstances.
3.S8. Has a CRA trust account number already been obtained? 3.S9. Has a T3 trust return or Schedule 15 previously been filed? 3.S10. Has CRA contacted you about this arrangement or its trust reporting? 3.S10. Please provide brief details and any response deadline
3.S11. Is there anything else you would like us to know?
Q4. Child added to a parent’s home Have you or your child been added to the title of a parent’s home for probate, estate planning or assistance with the parent’s affairs, without the child actually owning or benefiting from the home? (Required) Why was the child added to title? Who lives in the home, and who pays the mortgage payments and other property costs?
Does the child have any present right to rent or sale proceeds, or only an intended right after the parent’s death? Please provide brief details
Did the parent pass away or did ownership or occupancy change? Please provide the date and brief details.
To the best of your knowledge, could the entire property be designated as the principal residence of at least one of the registered legal owners? Has any part of the property been rented out or used to earn business income since it was purchased? Please describe the use, the portion of the property involved and the relevant dates.
Is the property larger than one-half hectare (approximately 1.24 acres)? Please describe how the additional land is used.
Are there any other reasons why the entire property may not qualify as the registered legal owner’s principal residence? Please provide brief details.
Did the total value of your home exceed $250,000 at any time during the year? 4.S7. Is there a written agreement or document describing the arrangement? 4.S7. When no written agreement exists An arrangement may exist even without a written agreement. We recommend that you first consider obtaining legal advice about documenting the arrangement in a bare trust agreement. Please contact our team to discuss whether a template we provide may be appropriate for your circumstances.
4.S8. Has a CRA trust account number already been obtained? 4.S9. Has a T3 trust return or Schedule 15 previously been filed? 4.S10. Has CRA contacted you about this arrangement or its trust reporting? 4.S10. Please provide brief details and any response deadline
4.S11. Is there anything else you would like us to know?
Q5. Child added to a parent’s financial account Has a child been added to a parent’s bank, investment or other financial account to help with administration after the parent’s passing, while the funds actually belong to the parent? (Required) What type of account is involved? Is the child a joint account holder, an authorized signer or acting under the power of attorney? Who contributed and actually owns the funds, and who reports the income?
Can the child use the funds for their own benefit during the parent’s lifetime? Did the parent pass away or did the account arrangement change during 2026? Please provide date and details.
Did the total value of the account exceed $250,000 at any time during the year? What types of assets were held in the account during 2026? Select all that apply
5.S7. Is there a written agreement or document describing the arrangement? 5.S7. When no written agreement exists An arrangement may exist even without a written agreement. We recommend that you first consider obtaining legal advice about documenting the arrangement in a bare trust agreement. Please contact our team to discuss whether a template we provide may be appropriate for your circumstances.
5.S8. Has a CRA trust account number already been obtained? 5.S9. Has a T3 trust return or Schedule 15 previously been filed? 5.S10. Has CRA contacted you about this arrangement or its trust reporting? 5.S10. Please provide brief details and any response deadline
5.S11. Is there anything else you would like us to know?
Q6. Personal bank account holding corporate funds Does a shareholder or related individual hold a bank account in their own name where the funds actually belong to a corporation? (Required) Why is the account held in the individual’s name?
Are all funds owned by the corporation, or are personal funds also held in the account? Please provide brief details.
Please describe how the corporate and personal funds are identified.
Who reports the income, and is the account recorded in the corporation’s books?
6.S7. Is there a written agreement or document describing the arrangement? 6.S7. When no written agreement exists An arrangement may exist even without a written agreement. We recommend that you first consider obtaining legal advice about documenting the arrangement in a bare trust agreement. Please contact our team to discuss whether a template we provide may be appropriate for your circumstances.
6.S8. Has a CRA trust account number already been obtained? 6.S9. Has a T3 trust return or Schedule 15 previously been filed? 6.S10. Has CRA contacted you about this arrangement or its trust reporting? 6.S10. Please provide brief details and any response deadline
6.S11. Is there anything else you would like us to know?
Q7. Corporate and individual asset ownership Is a corporation registered as the owner of an individual’s real estate, vehicle or other asset, or is an individual registered as the owner of an asset that actually belongs to a corporation? (Required) Which situation applies? What type of asset is involved? Please provide brief details.
Who actually owns or benefits from the asset? Names and approximate ownership shares, if known.
Why do you want to separate legal and beneficial ownership?
Who uses the asset? Names and brief details.
Who is entitled to any income or sale proceeds from the asset? Names and brief details
Is the asset recorded in the corporation’s books? 7.S7. Is there a written agreement or document describing the arrangement? 7.S7. When no written agreement exists An arrangement may exist even without a written agreement. We recommend that you first consider obtaining legal advice about documenting the arrangement in a bare trust agreement. Please contact our team to discuss whether a template we provide may be appropriate for your circumstances.
7.S8. Has a CRA trust account number already been obtained? 7.S9. Has a T3 trust return or Schedule 15 previously been filed? 7.S10. Has CRA contacted you about this arrangement or its trust reporting? 7.S10. Please provide brief details and any response deadline
7.S11. Is there anything else you would like us to know?
Q8. Asset held for a related corporation Is an asset registered in one corporation’s name but actually owned by a related corporation? (Required) What type of asset is involved? Please provide brief details.
How are corporations related?
Why is the asset registered in one corporation’s name but owned by another?
8.S7. Is there a written agreement or document describing the arrangement? 8.S7. When no written agreement exists An arrangement may exist even without a written agreement. We recommend that you first consider obtaining legal advice about documenting the arrangement in a bare trust agreement. Please contact our team to discuss whether a template we provide may be appropriate for your circumstances.
8.S8. Has a CRA trust account number already been obtained? 8.S9. Has a T3 trust return or Schedule 15 previously been filed? 8.S10. Has CRA contacted you about this arrangement or its trust reporting? 8.S10. Please provide brief details and any response deadline
8.S11. Is there anything else you would like us to know?
Q9. Asset held for a partnership or partners Does a partner hold a bank account or asset for the benefit of a partnership or other partners? (Required) What type of account or asset is involved? Please provide brief details.
Who actually owns or benefits from the account or asset? Names and approximate ownership shares, if known.
Is the account or asset held solely for the benefit of the partnership? Please provide brief details.
Are all registered legal owners partners of that partnership? Please identify any registered owner who is not a partner. Names and brief details.
Is any registered legal owner a limited partner? Please identify the limited partner.
Has the partnership filed a T5013 Partnership Information Return for 2026, or does it intend to file one? To the best of your knowledge, is the partnership required to file a T5013 Partnership Information Return for 2026, even if CRA has waived the actual filing requirement? 9.S7. Is there a written agreement or document describing the arrangement? 9.S7. When no written agreement exists An arrangement may exist even without a written agreement. We recommend that you first consider obtaining legal advice about documenting the arrangement in a bare trust agreement. Please contact our team to discuss whether a template we provide may be appropriate for your circumstances.
9.S8. Has a CRA trust account number already been obtained? 9.S9. Has a T3 trust return or Schedule 15 previously been filed? 9.S10. Has CRA contacted you about this arrangement or its trust reporting? 9.S10. Please provide brief details and any response deadline
9.S11. Is there anything else you would like us to know?
Q10. Development property held by a joint venture operator Does a joint venture operator hold legal title to development property on behalf of other joint venture participants? (Required) What is the joint venture’s name or project description?
Who are the participants that actually own or benefit from the property? Names and approximate ownership shares, if known.
Is this documented as a joint venture or a partnership? Does the operator have its own beneficial ownership interest in the property? Who is entitled to income or sale proceeds from the property? Please provide names and brief details.
Who contributed to the purchase or development costs, and who pays ongoing expenses? Please provide names and brief details.
10.S7. Is there a written agreement or document describing the arrangement? 10.S7. When no written agreement exists An arrangement may exist even without a written agreement. We recommend that you first consider obtaining legal advice about documenting the arrangement in a bare trust agreement. Please contact our team to discuss whether a template we provide may be appropriate for your circumstances.
10.S8. Has a CRA trust account number already been obtained? 10.S9. Has a T3 trust return or Schedule 15 previously been filed? 10.S10. Has CRA contacted you about this arrangement or its trust reporting? 10.S10. Please provide brief details and any response deadline
10.S11. Is there anything else you would like us to know?
Q11. Shared account or asset in a cost sharing arrangement Do you participate in a cost-sharing arrangement where a shared bank account or asset is held by a party with no, or only partial, actual ownership? (Required) What type of account or asset is shared? Please provide brief details.
What is the purpose of the cost-sharing arrangement?
Who actually owns or benefits from the account or asset? Names and approximate ownership shares, if known.
Who contributed the funds or paid for the asset? Please provide names and brief details.
Who pays the shared costs, and how are those costs allocated?
Is the arrangement documented as cost sharing, a partnership or a joint venture? 11.S7. Is there a written agreement or document describing the arrangement? 11.S7. When no written agreement exists An arrangement may exist even without a written agreement. We recommend that you first consider obtaining legal advice about documenting the arrangement in a bare trust agreement. Please contact our team to discuss whether a template we provide may be appropriate for your circumstances.
11.S8. Has a CRA trust account number already been obtained? 11.S9. Has a T3 trust return or Schedule 15 previously been filed? 11.S10. Has CRA contacted you about this arrangement or its trust reporting? 11.S10. Please provide brief details and any response deadline
11.S11. Is there anything else you would like us to know?
Q12. Property management accounts Does a property management company hold operational bank accounts in trust for clients or related property owners? (Required) Who actually owns the funds? Names or brief description of the property owners or client group.
Are the funds held in a pooled account or separate accounts for individual property owners? Are the funds held under a legal or regulatory requirement? Please describe the requirement, if known.
What types of funds or investments were held during 2026? Please provide brief details.
Does the company hold any of its own funds in these accounts? Please explain how company funds are distinguished from client funds.
What was the approximate highest total value held in each account during 2026? Please indicate amount and currency or not sure.
12.S7. Is there a written agreement or document describing the arrangement? 12.S7. When no written agreement exists An arrangement may exist even without a written agreement. We recommend that you first consider obtaining legal advice about documenting the arrangement in a bare trust agreement. Please contact our team to discuss whether a template we provide may be appropriate for your circumstances.
12.S8. Has a CRA trust account number already been obtained? 12.S9. Has a T3 trust return or Schedule 15 previously been filed? 12.S10. Has CRA contacted you about this arrangement or its trust reporting? 12.S10. Please provide brief details and any response deadline
12.S11. Is there anything else you would like us to know?
Q13. Professional trust accounts Do you, your firm or your corporation maintain a specific or general professional trust account, such as a lawyer’s trust account? (Required) What profession or business is involved?
Is the account a pooled/general trust account or a separate account for a specific client? Is the account required by professional rules or legislation? Please describe the requirement, if known.
Who actually owns the funds? Names or brief description of the client group.
What types of assets were held in the account during 2026? Please provide brief details
What was the approximate highest total value held in each account during 2026?
13.S7. Is there a written agreement or document describing the arrangement? 13.S7. When no written agreement exists An arrangement may exist even without a written agreement. We recommend that you first consider obtaining legal advice about documenting the arrangement in a bare trust agreement. Please contact our team to discuss whether a template we provide may be appropriate for your circumstances.
13.S8. Has a CRA trust account number already been obtained? 13.S9. Has a T3 trust return or Schedule 15 previously been filed? 13.S10. Has CRA contacted you about this arrangement or its trust reporting? 13.S10. Please provide brief details and any response deadline
13.S11. Is there anything else you would like us to know?
Q14. Other arrangement Do you have any other arrangement where an asset is held in one person’s or entity’s name but actually belongs to or benefits another person or entity, which is not covered above? (Required) What type of asset is involved? Please provide brief details.
Who is entitled to any income or sale proceeds, and who pays the expenses? Please provide brief details.
14.S7. Is there a written agreement or document describing the arrangement? 14.S7. When no written agreement exists An arrangement may exist even without a written agreement. We recommend that you first consider obtaining legal advice about documenting the arrangement in a bare trust agreement. Please contact our team to discuss whether a template we provide may be appropriate for your circumstances.
14.S8. Has a CRA trust account number already been obtained? 14.S9. Has a T3 trust return or Schedule 15 previously been filed? 14.S10. Has CRA contacted you about this arrangement or its trust reporting? 14.S10. Please provide brief details and any response deadline
14.S11. Is there anything else you would like us to know?
Contact Information and Acknowledgement Name (Required)
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Acknowledgement (Required) I confirm that these responses are accurate to the best of my knowledge. I understand that SB Partners will need to review the facts before confirming whether reporting is required or an exemption applies.
