please refer to:
https://www.canada.ca/en/revenue-agency/services/tax/trust-administrators/t3-return/who-should-file-...
which states:
"You have to file a T3 return if income from the trust property is subject to tax, and in the tax year, the trust:....
- receives any income, gain, or profit from the trust property that is allocated to one or more beneficiaries and the trust has:
- total income from all sources of more than $500
- income of more than $100 allocated to any single beneficiary
- distributed capital to one or more beneficiaries
- allocated any portion of the income to a non-resident beneficiary"
