T5013 Partnership Information Return filing requirements

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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
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