Documents to Be Filed by Partnerships
You must enclose several documents with the partnership information return, in particular:
- the applicable schedules of the return:
- Schedule A, Partners' Interests and At-Risk Amounts,
- Schedule B, Capital Cost Allowance (CCA),
- Schedule D, Member Corporations' Shares of Paid-Up Capital,
- Schedule E, Summary of Certain Information Entered on RL-15 Slips,
- Schedule F, Net Income for Income Tax Purposes;
- any prescribed forms (which are required to be filed by law or regulation), such as:
- any forms substantiating the information you must enter in Part 2 of Schedule E (see section 4.4.2 of the Guide to Filing the Partnership Information Return [TP-600.G-V]);
- any RL-11 slips (see courtesy translation RL-11-T) that the partnership received from a development corporation for flow-through shares;
- any RL slip or information slip that the partnership received that must be enclosed with the return;
- the RL-15 slips (see courtesy translation RL-15.EX-T) filed by the partnership (unless they have already been filed online);
- the partnership's financial statements or a duly completed copy of form TP-80-V, Business or Professional Income and Expenses;
- any official receipts for charitable donations and any forms required for other gifts, such as form TPF-712.0.1-V, Certificate of Disposition of Cultural Property, issued by the Conseil du patrimoine culturel du Québec.
Make sure that you always use the version of the RL-15 slip corresponding to the version of the Partnership Information Return (form TP-600-V) that is in effect for the taxation year concerned.
Always consult the version of the Guide to Filing the Partnership Information Return (TP-600.G-V) and of the Guide to Filing the RL-15 Slip: Amounts Allocated to the Members of a Partnership (RL-15.G-V) applicable to the fiscal period concerned.