T5013 Partnership Information Return filing requirements
- 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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