T5013 Partnership Information Return filing requirements
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T5013 Partnership Information Return filing requirements
We list the service enhancements and major changes, including announced income tax changes that were not law when this guide was published. If they become law as proposed, they will be effective for 2023 or as of the dates given. See What's new for more information.
Topics
- Electronic filing for T5013 Partnership Information Return
The T5013 Partnership Information Return can be filed electronically. - Exemption for farm partnerships from filing T5013 Partnership Information Return
Farm partnerships that are made up of only individual partners will not have to file a T5013 return for the 2023 fiscal year. - Filing T5013 Partnership Information Return
Frequently asked questions on how to file a T5013 Partnership Information Return. - Reporting partnership income
Each partner files an income tax return to report their share of the partnership's net income or loss. - Partnership losses
Information on loss carry-over rules. - Where to send your T5013 Partnership Information Return
Find out where you can send your T5013 Partnership Information Return. - GST/HST rebate for partners
For an individual who is a member of a partnership. - Partnerships that are subject to Specified Investment Flow-Through (SIFT) tax
A SIFT Partnership is liable to pay tax under Part lX.1, section 197 of the Income Tax Act. - Capital cost allowance (CCA)
A partnership can own depreciable property and claim CCA on it. Some rules for CCA on partnership-owned property are different. - Eligible capital expenditures
A partnership can own eligible capital property and deduct an annual allowance. - Partnership guide and forms
Find a list of all partnership guides and forms.
When you form, change, or dissolve a relationship that may be a partnership, consider:
- whether the relationship is a partnership
- the special rules about capital gains or losses and the recapture of CCA that apply when you transfer properties to a partnership
- the special rules that apply when you dissolve a partnership
- the special rules that apply when you sell or dispose of your interest in a partnership
Forms and publications
- T5013 forms and T4068, Guide for the Partnership Information Return
- Form T5013, Statement of Partnership Income
- Form T5013-INST, Statement of partnership income - Instructions for recipient
- Form T5013SUM, Summary of Partnership Income
- Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income
- Income tax folio S4-F16-C1, What is a Partnership?
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- Date modified:
- 2024-06-12