Filing Deadline for the Partnership Information Return
- 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 (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.
If the filing deadline falls on a Saturday, Sunday or holiday, the deadline is extended until the next business day.
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.