T5013 Partnership Information Return

2024V1 - updated - 2023-10-05

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 "&amp;"

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

<CapitalGainLossAmount></CapitalGainLossAmount>
Total capital gains (losses)
- T5013 slip, box 030
- 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)
241      Critical Mineral Exploration Tax Credit – British Colombia (CMETC)
242      Critical Mineral Exploration Tax Credit – Saskatchewan (CMETC)
243      Critical Mineral Exploration Tax Credit – Manitoba (CMETC)
244      Critical Mineral Exploration Tax Credit – Ontario (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 alphanumeric

</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 line3
- 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 c ountry 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>
Tax Shelter Identification Number
- 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></FiscalPeriodStartDay>
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></FiscalPeriodEndDay>
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>