T5013 Partnership Information Return filing requirements

Important notices

Farm partnerships that are made up of only individual partners will not have to file a T5013 return for the 2018 fiscal year.

The T5013 Partnership Information Return can be filed electronically.

Accelerated Investment Incentive - The T5013 Statement of Partnership Income, Schedule 8 Capital Cost Allowance will be available on the CRA website by early May 2019. It will be included in the 2019 tax year software update, released in early 2020. If you file your T5013 Statement of Partnership Income before your tax preparation software is updated, you may be asked to file an amended information return to reflect the Accelerated Investment Incentive.

Topics

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 capital cost allowance (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

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