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 may nonetheless be required to file an information return. If it is, it must obtain an identification number.

The return must be filed by members of the partnership (also called “partners”) or by any mandataries or representatives who hold interests in a partnership.

If you are required to file a partnership information return, click Filing the Partnership Information Return for information about:

  • filing methods;
  • filing deadlines;
  • documents to be filed;
  • penalties for filing a return late or for failing to provide information.

If you are a member of a partnership, you must report all your partnership income, gains and losses in your income tax return, based on how the amounts were allocated among partners.

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