Obligations of a Partnership of Which You Are a Member
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.
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.
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.
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.