Filing Deadline for the Partnership Information Return

The Partnership Information Return (form TP-600-V) and the required documents must be filed:

  • by March 31 of the calendar year following the year in which the partnership (This link will open a new window)'s fiscal period ended, where, as applicable, 
    • throughout the fiscal period, all members of the partnership (or all members of a tiered partnership structure that includes the partnership) were individuals (including a trust),
    • the information return is filed by an investment club;
  • within five months after the end of the partnership's fiscal period, where, throughout the fiscal period, all the members of the partnership were corporations;
  • in all other cases, by the earlier of:
    • March 31 of the calendar year following the year in which the partnership's fiscal period ended, and
    • the last day of the fifth month following the end of the partnership's fiscal period.

Partnerships that invest exclusively in flow-through shares

If the partnership allocates exploration and development expenses or amounts of assistance to its members and has restricted its activities to investments in flow-through shares, the return must be filed before the end of the third month following the end of the fiscal period.

Public partnership – Obligation to post information online

public partnership (This link will open a new window) must provide information about the partnership in the prescribed manner and by the prescribed deadline. Such information includes the number of outstanding shares and allocations of income and distributions of capital to its members. The information must be posted on the website of CDS Innovations Inc. by the earlier of the following dates:

  • 60 days after the end of the calendar year in which the public partnership's fiscal period ended;
  • four months after the end of the public partnership's fiscal period.

However, if the public partnership meets the requirements to be considered a public investment partnership (This link will open a new window), it must post its information on the website of CDS Innovations Inc. no later than 67 days after the end of the calendar year in which its fiscal period ended.

Final return

Where the partnership ceases its activities, it must file any return not yet filed by the earlier of the following dates:

  • the 90th day after the date on which the partnership ceased its activities; 
  • the filing deadline for the return for the fiscal period in which the partnership ceased its activities.
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