According to the Canada Revenue Agency’s publications “listed trusts” are not required to include Schedule 15 with their T3 return. Graduated Rate Estates are considered to be a “listed trust” by virtue of paragraph 150(1.2)(j).
Except for listed trusts, generally every trust that is required to file a T3 Return is required to provide the additional beneficial ownership information by completing the new Schedule 15 which is a part of the T3 Return package.