If you are the trustee for an estate (executor/executrix) remember that any fees paid to you or other trustees are considered to be income of the recipient. The amounts are either income from business, or income from employment. If the trustee fees are considered to be a result of employment, the trust must withhold income tax and CPP, if applicable, and must issue a T4. If the trustee fees are earned in the course of business, then the trust must issue a T4A, even if no tax has been withheld. If you are a trustee of an estate, check with your HLW accountant to determine if it makes sense to take trustee fees and, if so, whether the trust needs to make withholdings and what forms need to be issued and filed with CRA.