Line 12200 – Net partnership income (limited or non-active partners only)

Report, on line 12200 of your return, your share of the net income (or loss) from a partnership (other than from rental or farming operations) if you were one of the following:

If these two conditions do not apply to you, report your share of the partnership's net income (or loss) on the applicable self-employment income lines (13500, 13700, 13900, 14100 and 14300) of your return.

Report your net rental income (or loss) from a partnership on line 12600 of your return, and your net farming income (or loss) from a partnership on line 14100 of your return.

Attach a copy of the partnership’s financial statement to your paper return if you did not receive a T5013 slip.


If the partnership has a loss, the amount you can claim may be limited.

If you have a tax shelter and want to claim deductions, losses or credits, see your T5003 and T5013 slips and complete Form T5004, Claim for Tax Shelter Loss or Deduction.

If all or part of the income was earned in a province or territory other than your province or territory of residence, or if it was earned outside Canada, complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions.


You may have to make Canada Pension Plan (CPP) contributions on the net income reported on line 12200 of your return. See line 22200.

Completing your tax return

If you are a limited or non-active partner, enter your net partnership business income (or loss) from box 104 of your T5013 slip on line 12200 of your return.

Enter the following amounts from a partnership on your return:

If you are not a limited partner, enter your partnership income from self-employment on lines 13499 to 14300 of your return.

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