T5013 Partnership Information Return

2023V2 - updated 2022-12-13

Note: If you do not already have a partnership account number, you must apply for one before filing your return. For more information, see How to get a partnership account number.

<T5013SlipAndSummary>

Note: When completing the T5013 return, include either the Individual Information or the Corporation Information, NOT both.

<T5013SlipInformation>

<RecipientName>

<FamilyName></FamilyName>
Partner surname
- Required, 20 alphanumeric
- first 20 letters of the recipient’s surname
- omit titles such as Mr., Mrs., etc.
- do not include the first name or initials

<GivenName></GivenName>
Partner first name
- 12 alphanumeric
- first 12 letters of the recipient’s first given name
Note: If only initials are available, provide the contributor’s first initial.

<NameInitialText></NameInitialText>
Partner initial
- 1 alpha
- initial of the recipient’s second given name

</RecipientName>

<RecipientSIN ></RecipientSIN>
Partner social insurance number (SIN) - Required, 9 numeric - when the recipient has failed to provide a SIN, enter zeroes in the entire field

<BusinessName>

<BusinessNameLine1Text></BusinessNameLine1Text>
Partner business name - line 1
- Required, 30 alphanumeric
- first line of recipient Business’s name
- if "&" is used in the name area enter as "&"

<BusinessNameLine2Text></BusinessNameLine2Text>
Partner business name - line 2
- 30 alphanumeric
- second line of recipient business’s name

</BusinessName>

<RecipientBusinessNumber></RecipientBusinessNumber>
Partner business number - Required, 15 alphanumeric, 9 digits RZ 4 digits, example 000000000RZ0000, or 000000000RT0000, or 000000000RP0000, or 000000000RC0000
- use the Account number assigned to the recipient business
- when the recipient has failed to provide an Account Number, enter 000000000RC0000, or 000000000RZ0000, or 000000000RT0000, or 000000000RP0000 in the field

<RecipientTrustAccountNumber></RecipientTrustAccountNumber>
Partner trust account number
- 1 alpha, 8 numeric
- use the Trust account number assigned to the recipient
- when the recipient has failed to provide a "Trust account number", enter
T00000000 in the field

<RecipientAddress>

<AddressLine1Text></AddressLine1Text>
Partner address - line 1
- 30 alphanumeric
- first line of the recipient’s address

<AddressLine2Text></AddressLine2Text>
Partner address - line 2
- 30 alphanumeric
- second line of the recipients address

<CityName></CityName>
Partner city
- 28 alphanumeric
- city in which the recipient is located

<ProvinceStateCode></ProvinceStateCode>
Partner province or territory code
- 2 alpha
- Canadian province or territory in which the recipient is located or the state in the USA where the recipient is located
- use the abbreviations listed in the T619 - Electronic transmittal under section: Transmitter province or territory code
- when the recipient’s country code is neither CAN nor USA, enter ZZ in this field

<CountryCode></CountryCode>
Partner country code
- 3 alpha
- country in which the recipient is located
- use the alphabetic country codes as outlined in the International Standard (ISO) 3166 Codes for the Representation of Names of Countries
- always use CAN for Canada, and USA for the United States of America

<PostalZipCode></PostalZipCode>
Postal code
Required - 10 alphanumeric
- partner’s Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9
- or the partner’s USA zip code
- or where the partner’s country code is neither CAN nor USA, enter the foreign postal code

</RecipientAddress>

<SlipFilerAccountNumber></SlipFilerAccountNumber>
Slip partnership account number
- Required, 15 alphanumeric, 9 digits RZ 4 digits, example 000000000RZ0000
- must correspond to the partnership’s account number on the related T5013 Information return summary record
- if you have not been notified of your number, or you are unsure of your number, contact our Business Enquiries line at 1-800-959-5525

<SlipReportTypeCode></SlipReportTypeCode>
Type of slip
- Required, 1 alpha
- Originals = O
- Amendments = A
- Cancel = C
Note: An amended return cannot contain an original slip.

<PartnershipPartnerCode></PartnershipPartnerCode>
Partner code
- Required, 1 numeric
- T5013 slip, box 002
- Residents of Canada
- 0 if the partner is a limited partner
- 1 if the partner is a specified member
- 2 if the partner is a general partner
- 3 if the partner is an exempt limited partner
- 4 if the partner is a nominee or agent
- 5 if the partner is a partner of a limited liability partnership
- 6 if the partner is a retired member paid under subsection 96(1.1)

<PartnerResidenceCountryCode></PartnerResidenceCountryCode>
Partner residence country code
- Required, 3 alpha
- T5013 slip, box 003

<RecipientTypeCode></RecipientTypeCode>
Recipient type indicator
- Required, 1 numeric
- T5013 slip, box 004
- 1 if the (partner) is an individual
- 3 if the (partner) is a corporation
- 4 if the (partner) is an association, a trust (fiduciary-trustee, nominee, or estate), a club, a partnership, or charity

<PartnerOwnershipPercent></PartnerOwnershipPercent>
Partner’s share (%) of partnership
- Required, 3 numeric, decimal, 6 numeric (i.e. 000.000000)
-T5013 slip, box 005

<T5013Amounts>
Note: If negative amounts are being reported, include the "–"indicator before the dollar only amount.

<LimitedPartnerBusinessIncomeAmount></LimitedPartnerBusinessIncomeAmount>
Total limited partner's business income (loss)
- T5013 slip, box 010
- 11 numeric, dollars and cents

<NetBusinessIncomeAmount></NetBusinessIncomeAmount>
Total du revenu d’entreprise (perte)
– feuillet T5013, case 020
– 11 chiffres en dollars et en cents

<CapitalGainLossAmount></CapitalGainLossAmount>
Total business income (loss)
- T5013 slip, box 020
- 11 numeric, dollars and cents

<CapitalCostAllowanceAmount></CapitalCostAllowanceAmount>
Capital cost allowance (CCA)
- T5013 slip, box 040
- 11 numeric, dollars and cents

</T5013Amounts>

<T5013SlipFinancialDetails>
Note: The following: If more than twenty-four (24) detailed information amounts fields are required, create an additional T5013 slip to report the additional amounts.
All of the T5013 detailed information amounts can be reported independently, or in conjunction with the T5013 amounts noted above.
All detailed information amounts are multi-jurisdictional unless otherwise stated. All detailed information amounts which are multi-jurisdictional can be reported more than once.

<FinancialDetailsFieldCode></FinancialDetailsFieldCode>
- Financial Details Field Code – Detailed information related to these boxes can be found in the T4068 Guide for the Partnership Information Return (T5013 Forms)
- 3 numeric
Choose from the following list:
101 Limited partner's farming income (loss)
102 Agricultural income stabilization
103 Limited partner's fishing income (loss)
104 Limited partner's business income (loss)
105 Limited partner’s at risk amount
106 Limited partner's adjusted at-risk amount
107 Limited partner's rental income (loss)
108 Limited partner's loss available for carry forward
109 Previous loss carry forward eligible in the current year
110 Canadian and foreign net rental income (loss)
111 Foreign net rental income (loss)
112 Foreign net rental income that is exempt from Canadian tax due to a tax convention or agreement
113 Return of capital
114 Other income (Note: Also complete text box 115 in the Other information area)
116 Business income (loss)
117 Gross Canadian and foreign rental income (Note: cannot be a negative amount)
118 Gross business income
119 Foreign business income that is exempt from Canadian tax due to a tax convention or agreement
120 Professional income (loss)
121 Gross professional income
122 Commission income (loss)
123 Gross commission income
124 Farming income (loss)
125 Gross farming income
126 Fishing income (loss)
127 Gross fishing income
128 Interest from Canadian sources (Note: cannot be a negative amount)
129 Actual amount of dividends (other than eligible dividends) (Note: cannot be a negative amount)
130 Taxable amount of dividends (other than eligible dividends)
131 Dividend tax credit for dividends other than eligible dividends
132 Actual amount of eligible dividends
133 Taxable amount of eligible dividends
134 Dividend tax credit for eligible dividends
135 Foreign dividend and interest income (Note: cannot be a negative amount)
136 Foreign investment income that is exempt from Canadian tax due to a tax convention or agreement
137 Business investment loss (Note: related to text boxes 138, 139, 140 and 141 in the Other Information area)
142 Proceeds of disposition
143 Adjusted cost base of the shares or debt"; and
144 Outlays and expenses on the disposition
145 Dividend rental arrangement compensation payments
146 Other Investment Income (Note: Complete text box 147 in the Other Information area) (Note: cannot be a negative amount)
149 Total business income (loss) from an active business carried on in Canada
150 Canadian manufacturing and processing profits under subsection 125.1(3)
151 Capital gains (losses)
152 Last fiscal period’s capital gains reserve allocated in the previous fiscal period and included in the current fiscal period income
153 Qualified small business corporation shares (QSBCS) capital gains amount eligible for the $750,000 capital gains exemption
154 QFP or QXP capital gains amount eligible for the $750,000 capital gains exemption
155 Capital gains (losses) from QFP or QXP mortgage foreclosures and conditional sales repossessions eligible for the capital gains deduction
156 Foreign capital gains (losses)
157 Foreign capital gains exempt from Canadian tax due to a tax convention or agreement
159 Capital gains reserves
160 Capital gains reserve from QFP or QXP transferred to your child - Not valid for 2015 and subsequent
161 Capital gains reserve from QSBCS transferred to your child - Not valid for 2015 and subsequent
162 Capital gains reserve from family farm property other than QFP, or family fishing property other than QXP, transferred to your child, or shares of capital stock of a small business corporation other than QFP, QXP, and QSBCS transferred to your child - Not valid for 2015 and subsequent
163 Capital gains reserve from other property
164 Capital gains reserve (capital property disposed of before November 13, 1981) Not valid for 2015 and subsequent
165 Capital gains reserve from non-qualifying securities the partnership donated to a qualified donee
166 Capital gains reserve from gifts of non-qualifying securities – Eligible amount
167 Capital gains reserve from gifts of non-qualifying securities - Advantage
168 Income tax deducted
169 Part IX.1 tax
170 Taxable non-portfolio earnings
171 Foreign tax paid on non-business income
172 Foreign tax paid on business income
173 Canadian exploration expenses (CEE) other than Canadian renewable and conservation expenses (CRCE)
174 Canadian development expenses (CDE)
175 Canadian oil and gas property expenses (COGPE)
176 Foreign exploration and development expenses (FEDE)
179 Assistance for Canadian exploration expenses
180 Assistance for Canadian development expenses
181 Assistance for Canadian oil and gas property expenses
182 Eligible amount of charitable donations and government gifts
183 Eligible amount of cultural and ecological gifts
184 Eligible amount of federal political contributions
185 Eligible amount of provincial and territorial political contributions field
186 Investment tax credit
187 Investment tax credit transferred under subsection 127(8.3)
188 Excess ITC recapture
190 Renounced Canadian exploration expenses
191 Renounced Canadian development expenses
192 Assistance for Canadian exploration expenses
193 Assistance for Canadian development expenses
194 Mineral exploration tax credit (METC)
195 Portion subject to an interest-free period (METC)
196 Portion subject to an interest free period – CEE
197 Expenses qualifying for a provincial tax credit (BC) - Not a Multi- Jurisdictional amount
198 Expenses qualifying for a provincial tax credit (SK) - Not a Multi- Jurisdictional amount
199 Expenses qualifying for a provincial tax credit (MB) - Not a Multi- Jurisdictional amount
200 Expenses qualifying for a provincial tax credit (ON) - Not a Multi- Jurisdictional amount
202 Cost per unit
203 Total cost of units
204 Other indirect reductions
206 Canadian renewable and conservation expenses (CRCE)
207 Eligible amount of municipal political contributions
208 Eligible amount of gifts of medicine – valid for 2017 and prior years
209 Part XII.2 Tax Credit
210 Total carrying charges
211 Carrying charges - on-interest & dividend income
212 Carrying charges - on rental income
213 Carrying charges - on film property
214 Carrying charges - on resource property and flow-through shares field
215 Carrying charges - for acquiring an interest in a partnership of which you are a limited or non-active partner, or which owns a rental or leasing property or a film property
216 Carrying charges – Other
220 Capital cost allowance for rental or leasing property
221 Capital cost allowance for film property
222 Prior year reserves from qualified farm property (QFP) and qualified fishing property (QXP) -Not a Multi-Jurisdictional amount
223 Current year reserves from qualified farm property (QFP) and qualified fishing property (QXP) -Not a Multi-Jurisdictional amount
224 Prior year reserves from qualified small business corporation shares (QSBCS)- Not a Multi-Jurisdictional amount
225 Current year reserves from qualified small business corporation shares (QSBCS)- Not a Multi-Jurisdictional amount
226 Repaid assistance (for Canadian exploration expenses)
227 Repaid assistance (for Canadian development expenses)
228 Repaid assistance (for Canadian oil and gas property expenses)
229 Amount receivable for CEE property or unitized oil and gas field CEE
230 Amount receivable for CDE property or unitized oil and gas field CDE
231 Amount receivable for unitized oil and gas field CCOGPE
232 Proceeds of disposition (for Canadian development expenses)
233 Proceeds of disposition (for Canadian oil and gas property expenses)
234 Accelerated Canadian development expenses – valid for 2018 and subsequent tax years only
235 Accelerated Canadian oil and gas property expenses- valid for 2018 and subsequent tax years only
236 Canadian journalism labour tax credit
237 Return of fuel charge proceeds to farmers tax credit
238 Air Quality Improvement Tax Credit
239 – Critical Mineral Exploration Tax Credit (CMETC)
240 - Portion subject to an interest-free period (CMETC)

<FinancialDetailsJurisdictionCode></FinancialDetailsJurisdictionCode>
Financial details jurisdiction code
- code as defined by ISO 3166 country code table or in Appendix A, Province, territory or US state, territory or possession codes of the T4068 Guide for the Partnership Information Return (T5013 Forms)
- 3 alpha

<FinancialDetailsFieldAmount></FinancialDetailsFieldAmount>
Financial details field amount
- 11 numeric, dollars & cents

</T5013SlipFinancialDetails>

<T5013SlipOtherInformation>
- if more than ten (10) Other Information text fields are required, create an additional T5013 slip to report the additional information
Note: All other information amounts are multi-jurisdictional unless otherwise stated. All other information amounts which are multi-jurisdictional can be reported more than once.

<OtherInformationFieldCode></OtherInformationFieldCode>
Other information text field code
- Required, 3 numeric
Note: A box number and, if required, a multi-jurisdictional code can be entered more than once for the text fields.
Choose from the following list:
105 Information related to the limited partner’s at-risk amount
115 Type of other income (Note: Describes income allocated in box 114)
138 Name of the Small Business Corporation (Note: Related to box 137)
139 Number and class of shares, or type of debt owned by the Small Business Corporation (Note: Related to box 137)
140 Insolvency, bankruptcy, or wind up date
141 Date the partnership bought the shares or acquired the debt (Note: Related to box 137)
147 Type of investment income (Note: Complete if an amount is entered in box 146)
189 ITC type code (Note: The partner requires the ITC type code to complete form T2038 (IND), Investment Tax Credit.)

• 4B – ITC allocated from a partnership for SR&ED
• 6 – Apprenticeship job creation tax credit 10%
• 12 – Qualified property or "transitional rate" qualified resource property 10

201 Number of units acquired (Related to tax shelters)
205 Functional Currency code - Not a Multi-Jurisdictional field’

<OtherInformationJurisdictionCode></OtherInformationJurisdictionCode>
- Code as defined by ISO 3166 country code table or in Appendix A, Province, territory or US state, territory or possession codes of the T4068 Guide for the Partnership Information Return (T5013 Forms) - Not a Multi-Jurisdictional amount
- 3 alpha

<OtherInformationFieldText></OtherInformationFieldText>
Other Information field text
Required 25 Aphanumeric

</T5013SlipOtherInformation>

</T5013SlipInformation>

<T5013SummaryInformation>

<SummaryFilerAccountNumber></SummaryFilerAccountNumber>
Summary Partnership account number
- Required, 15 alphanumeric, 9 digits RZ 4 digits, example 000000000RZ0000
- the partnership, nominee or agent who is filing this return must enter the partnership’s account number that was assigned to the partnership by CRA
- if you have not been notified of your number, or you are unsure of your number, contact our Business Enquiries line at 1-800-959-5525.

Note: In order to process a return, the complete Account number is required. For more information, see How to get a partnership account number

<SummaryFilerName>

<FilerNameLine1Text></FilerNameLine1Text>
Summary partnership name line 1
- Required, 35 alphanumeric

<FilerNameLine2Text></FilerNameLine2Text>
Summary partnership name line 2
- 35 alphanumeric

<FilerNameLine3Text></FilerNameLine3Text>
Summary partnership name line 3
- 35 alphanumeric

</SummaryFilerName>

<SummaryFilerAddress>

<AddressLine1Text></AddressLine1Text>
Summary partnership address - line 1
- 30 alphanumeric
- first line of the summary filer’s address

<AddressLine2Text></AddressLine2Text>
Summary partnership address - line 2
- 30 alphanumeric
- second line of the summary filer’s address

<CityName></CityName>
Summary partnership city Name
- 28 alphanumeric
- city in which the summary filer is located

<ProvinceStateCode></ProvinceStateCode>
Summary partnership province or territory code
- 2 alpha
- Canadian province or territory in which the summary filer is located or the state in the USA where the summary filer is located
- use the abbreviations listed in the T619 - Electronic transmittal under section: Transmitter province or territory code
- when the summary filer’s country code is neither CAN nor USA, enter ZZ in this field

<CountryCode></CountryCode>
Summary partnership country code
- 3 alpha
- country in which the summary filer is located
- use the alphabetic country codes as outlined in the International Standard (ISO) 3166 Codes for the Representation of Names of Countries
- always use CAN for Canada, and USA for the United States of America

<PostalZipCode></PostalZipCode>
Summary filer postal code/zip Code
- Required, 10 alphanumeric
- Canadian postal code, format: alpha, numeric, alpha, numeric, alpha, numeric, example: A9A9A9
- or the contributor’s USA zip code
- or where the summary filer’s country code is neither CAN nor USA, enter the foreign postal code.

</SummaryFilerAddress>

<PartnershipReturnNomineeIndicationCode></PartnershipReturnNomineeIndicationCode>
Partnership Return Nominee Indication Code
- 1 alpha, acceptable values: y,Y,n,N
- Complete this box to identify if you are a nominee or agent

<NomineeAgentAccountNumber></NomineeAgentAccountNumber>
Account Number
- Complete this box if you are a nominee or agent - 15 alphanumeric, 9 digits RZ 4 digits, example 000000000RZ0000
- use the account number assigned to the nominee responsible for filing the Partnership information return with CRA
- if you have not been notified of your number, or you are unsure of your number, contact our Business Enquiries line at 1-800-959-5525
- if you have not been able to obtain a BN RZ, enter 000000000RZ0000 in the field
Note: In order to process a return, the complete Account number is required.

<NomineeAgentName></NomineeAgentName>
Nominee agent name
- 30 alphanumeric

<TaxShelterIdentificationNumber></TaxShelterIdentificationNumber>
- 6 numeric
- must be in the format TS000000

<SummaryFilerContact>

<ContactName></ContactName>
Contact name
- Required, 22 alphanumeric
- contact's first name followed by surname for this return
- omit titles such as Mr., Mrs., etc.

<ContactAreaCode></ContactAreaCode>
Contact area code
- Required, 3 numeric
- area code of telephone number

<ContactPhoneNumber></ContactPhoneNumber>
Contact telephone number
- Required, 3 numeric with a (-), followed by 4 numeric.
- telephone number of contact

<ContactExtensionNumber></ContactExtensionNumber>
Contact extension
- 5 numeric
- extension number of contact

</SummaryFilerContact>

<FiscalPeriodStartDate>

<FiscalPeriodStartYear></FiscalPeriodStartYear>
Period starting year
- Required, 4 numeric (e.g., 2013)

<FiscalPeriodStartMonth></FiscalPeriodStartMonth>
Period starting month
- Required, 2 numeric
- the month when the fiscal year starts (e.g.12)

<FiscalPeriodStartDay></FiscalPeriodStart Day>
Period starting day
- Required, 2 numeric
- the day when the fiscal year starts (e.g. 31)

</FiscalPeriodStartDate>

<FiscalPeriodEndDate>

<FiscalPeriodEndYear></FiscalPeriodEndYear>
Period end year
- Required 4 numeric (e.g., 2013)

<FiscalPeriodEndMonth></FiscalPeriodEndMonth>
Period end month
- Required 2 numeric
- The month when the fiscal year starts (e.g.12)

<FiscalPeriodEndDay></FiscalPeriodEnd Day>
Period end day
- Required 2 numeric
- The day when the fiscal year starts (e.g. 31)

</FiscalPeriodEndDate>

<TotalSlipCount></TotalSlipCount>
Enter the total number of slips attached to the summary. Required 7 Numeric

<SummaryReportTypeCode></SummaryReportTypeCode>
- Required 1 alpha
- Originals = O
- Amendments = A
Note: An amended return cannot contain an original slip.

<Fileramendmentnote></fileramendmentnote>
Filer amendment note
- use for report type A only
- 1309 alphanumeric

<T5013TotalsAmount>

<TotalLimitedPartnerBusinessIncomeAmount></TotalLimitedPartnerBusinessIncomeAmount>
Total limited partner's business income (loss)
- sum $ amount of all slip values of box 010
- 15 numeric, dollars and cents
- T5013 summary, box 010

<TotalNetBusinessIncomeAmount></TotalNetBusinessIncomeAmount>
Total business income (loss)
- sum $ amount of all slip values of box 020
- 15 numeric, dollars and cents
- T5013 summary, box 020

<TotalCapitalGainLossAmount></TotalCapitalGainLossAmount>
Total capital gains (losses)
- sum $ amount of all slip values of box 030
- 15 numeric, dollars and cents
- T5013 summary, box 030

<TotalCapitalCostAllowanceAmount></TotalCapitalCostAllowanceAmount>
Total Capital cost allowance
- sum $ amount of all slip values of box 040
- 15 numeric, dollars and cents
- T5013 summary, box 040

<TotalCanadianForeignNetRentalIncomeLossAmount>

</TotalCanadianForeignNetRentalIncomeLossAmount>
Total Canadian net rental income/loss
- sum $ amount of all slip values of box 110
- 15 numeric, dollars and cents
- T5013 summary, box 110

<TotalNetProfessionalIncomeLossAmount></TotalNetProfessionalIncomeLossAmount>
Total professional income/Loss
- sum $ amount of all slip values of box 120
- 15 numeric, dollars and cents
- T5013 summary, box 120

<TotalRenouncedCanadianExplorationExpenseAmount>

</TotalRenouncedCanadianExplorationExpenseAmount>
Total renounced Canadian exploration expenses
- sum $ amount of all slip values of box 190
- 15 numeric, dollars and cents
- T5013 summary, box 190

<TotalRenouncedCanadianDevelopmentExpenseAmount>

</TotalRenouncedCanadianDevelopmentExpenseAmount>
Total renounced Canadian development expenses
- sum $ amount of all slip values of box 191
- 15 numeric, dollars and cents
- T5013 summary, box 191

<TotalITCQualifyingExpensesAmount></TotalITCQualifyingExpensesAmount>
Total ITC qualifying expenses
- sum $ amount of all slip values of box 194
- 15 numeric, dollars and cents
- T5013 summary, box 194

<TotalCarryingChargesAmount></TotalCarryingChargesAmount>
Total carrying charges
- sum $ amount of all slip values of box 210
- 15 numeric, dollars and cents
- T5013 summary, box 210

</T5013TotalsAmount>

</T5013SummaryInformation>

</T5013SlipAndSummary>