A partnership is an entity that is separate and distinct from its members. Accordingly, it must meet its tax obligations and, if applicable, its obligations as a mandatary or as an employer.

Income tax

A partnership is not subject to income tax. It may, however, be required to file an information return and RL-15 slips.

For more information, see Partnerships.

Consumption taxes

In general, a partnership is subject to the GST/HST and the QST and the other consumption taxes that we administer.

For more information about the rights and obligations of mandataries, see Consumption Taxes.

Source deductions and contributions

A partnership must make source deductions and pay contributions on any amounts it pays to an employee or beneficiary if any of the basic conditions are met.

For more information about the obligations and responsibilities of partnerships as employers or payers, see Source Deductions and Contributions.

Solidary liability of members of a partnership

If the partnership fails to meet an obligation as an employer or mandatary (such as failing to remit source deductions, employer contributions and collected taxes), you and the other members of the partnership are solidarily liable for the payment of amounts and any related penalties and interest.