The following types of partnerships must file the Partnership Information Return (form TP-600-V) for every fiscal period:

1. any partnership that carries on a business: 
   • in Québec, or
   • in Canada, outside Québec, where one of its members is an individual (including a trust) that is resident in Québec or a corporation that has an establishment in Québec;
2. any Canadian partnership or specified investment flow-through partnership (SIFT partnership) one of whose members is an individual (including a trust) that is resident in Québec or a corporation that has an establishment in Québec;
3. any partnership that owns a specified immovable, of which one of the members is a specified trust.

The partnerships covered by points 1 and 2 above can, under certain conditions, be exempted from filing an information return.

However, a SIFT partnership covered by point 2 above must file an information return if it has an establishment in Québec. It must enclose with the return a duly completed copy of form TP-1129.71-V, Income Tax Payable by a SIFT Partnership, and, where applicable, the payment of any income tax payable.

A partnership that is required to file an information return must file RL-15 slips and get an identification number.

Responsibilities of a mandatary or a representative

A mandatary or a representative who holds interests in a partnership on behalf of investors must file an information return and RL-15 slips (see courtesy translation RL-15.EX-T) on behalf of the investors, taking into account the information in the RL-15 slips that the mandatary or representative received from the partnership.

The mandatary or representative must complete:

• pages 1 to 3;
• section 4.4; and 
• Part 3 of Schedule E (if the partnership is a tax shelter).