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's fiscal period ended, where, as applicable,
- throughout the fiscal period, all members of the partnership (including end members in the case of an interposed 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 (including end members in the case of an interposed 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.
If the filing deadline falls on a Saturday, Sunday or holiday, the deadline is extended until the next business day.
If the partnership allocates exploration and development expenses or amounts of assistance to its members and it 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.
A public partnership 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, 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.
If you are completing the information return for a public partnership, check the box on line 23 of the return.
Final return
If 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.