Any partnership that is required to file an information return must also file RL-15 slips (see courtesy translation RL-15.EX-T) for all its members in order to inform them of their share of income or losses, capital gains or losses, deductions, etc.

A partnership that carries on a business in Canada, outside Québec, and that owns a specified immovable must file RL-15 slips for all its members (including members who are resident outside Québec), where one of the members of the partnership is a specified trust.

A mandatary or a representative who holds interests in a partnership on behalf of investors must file 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.

For more information about completing and filing RL-15 slips, see:

• the Guide to Filing the RL-15 Slip: Amounts Allocated to the Members of a Partnership (RL-15.G-V);
• RL Slips and Summaries.