CRA will not accept an amended partnership return beyond statute-barred period

S. 152(1.2) provides that many of the provisions respecting assessments including the statute-barring period under s. 152(4) (subject to a waiver being provided under s. 152(4)(a)(ii)) also apply to a "determination," e.g., a determination of partnership income under s. 152(1.4).  This means that CRA will not accept an amended partnership return after the three-year determination period under s. 152(1.4) if no waiver was produced within that period.

Neal Armstrong.  Summary of 23 April 2015 Memo 2014-0562271I7 under s. 152(1.4).