00000nam 2200000za 4500 9.832720 CaOODSP 20221107150040 cr ||||||||||| 170302s2017 onc o f000 0 eng d CaOODSP eng n-cn--- Rv47-6/2016E-PDF Guide for the partnership information return (T5013 forms) 2016 [electronic resource]. Rev. 2016. [Ottawa] : Canada Revenue Agency, [2017] 91 p. Issued also in French under title: Guide pour la déclaration de renseignements des sociétés de personnes (formulaires T5013) 2016. Cover title. “This guide provides general information on how to fill out the partnership information return, its related schedules and forms, and the T5013 slips and summary for the partners that are members of the partnership. The partnership information return is used to report any fiscal data about the allocation of net income, losses, and other amounts from the partnership’s activities to its members. It is also used by specified investment flow-through (SIFT) partnerships to calculate the tax payable under Part IX.1. Under subsection 229(1) of the Regulations, all partnerships that carry on business in Canada or are Canadian partnerships or specified investment flow-through (SIFT) partnerships must file a partnership information return. However, under CRA administrative policy, certain partnerships that carry on business in Canada or are Canadian partnerships are not required to file a partnership information return”--p. [2], 7. gccst Partnerships gccst Taxes Canada Revenue Agency. Guide pour la déclaration de renseignements des sociétés de personnes (formulaires T5013) 2016 (CaOODSP)9.832721 PDF 699 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv47-6-2016-eng.pdf T4068(E)