Partnerships and Income Tax

Partnerships are not subject to income tax, and it is the members who must report their share of the partnership income or losses on their income tax returns.

A partnership generally has to file an information return, though under a Revenu Québec administrative policy, it can be exempted from filing an information return if it meets certain conditions.

If you are a partnership or a member of a partnership, see the following for more information about your obligations:

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