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Filing a T3 return is XML transfer not e-file. T3 returns cannot be filed with a CRA e-file number. A trust account number and the associated Web Access Code, WAC, are used to access the CRA XML server. The WAC is issued by CRA and is assigned to the specific trust account number, so it is issued for the account number and not an individual. Information regarding obtaining a WAC from CRA is available here. Click on the Web Access Code hyperlink to view the section related to obtaining a WAC. T3 does not have a method for filing without a WAC like T2 does.