A T3 Statement of Trust Income Allocations and Designations is provided if you have investment income from mutual funds in non-registered accounts and from certain trusts. A T3 tells you how much income you received from investment in mutual funds in non-registered accounts, from business income trusts or income from an estate for a given tax year.Quebec residents receive the equivalent Relevé 16 or R16 tax slip. If income is less than $50 or if dividends and capital gains are less than $1.00, you may not receive a T3.