Documents to Be Filed by Partnerships
Below is a non-exhaustive list of documents you may be required to enclose with the partnership information return.
You may be required to enclose one or more of the following schedules with 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.
You must enclose with the return any forms applicable to the partnership that are prescribed by law or regulation, such as:
- form RD-222-V, Deduction Respecting Scientific Research and Experimental Development Expenditures;
- form TP-1086.R.23.12-V, Costs Incurred for Work on an Immovable;
- form TP-1129.71-V, Income Tax Payable by a SIFT Partnership;
- 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 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, which is issued by the Conseil du patrimoine culturel du Québec.
You must enclose with the return any of the following applicable RL slips:
- 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).
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.
You must enclose with the return the partnership's financial statements or a duly completed copy of form TP-80-V, Business or Professional Income and Expenses.
You must enclose with the return any official receipts for charitable donations.