See the following pages for information about your tax obligations:

• Information About the Income Tax Return
• Obligations of a Partnership of Which You Are a Member

Tax credits

To learn about the tax benefits for members of a partnership, see

• Tax Credit for the Beneficiary of a Designated Trust
• Tax Credit for Interest on a Loan Granted by a Seller-Lender and Guaranteed by La Financière Agricole du Québec
• Tax Credit for the Income Tax Paid by an Environmental Trust
• Tax Credit for the Reporting of Tips
• Tax Credit for Union, Professional and Other Dues
• Tax Credit for an On-the-Job Training Period
• Tax Credits for Scientific Research and Experimental Development (R&D)

Deductions

To learn about the tax benefits for members of a partnership, see:

• Deduction for Employees of an International Financial Centre (IFC)
• Capital Gains Deduction
• Deduction for Patronage Dividends Received from a Cooperative
• Carrying Charges and Interest Expenses
• Business Investment Loss
• Non-Capital Losses from Other Years