CRA states that the usual statute-barring rules apply to whether partnership income or loss can be redetermined
S. 152(1.4) indicates that the Minister may make a determination of the income, loss etc. of a partnership within 3 years of the later of the filing deadline and filing date for the partnership T5013.
3 years may not mean 3 years. CRA considers that because s. 152(1.2) effectively indicates that various of the Division I rules, including the statute-barring rules in s. 152(4), also apply for partnership determination purposes, the 3-year limitation does not apply where the T5013 contained a misrepresentation attributable to neglect etc. The way CRA expressed itself, the CRA determination made beyond the 3 years would not be limited to addressing the misrepresentation, as required by s. 152(4.01), but this may have been inadvertent.
Neal Armstrong. Summary of 29 November 2016 Internal T.I. 2016-0648571I7 under s. 152(1.4).