T5013 Partnership Information Return filing requirements

Topics

• 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.