Guide to Filing the Partnership Information Return
This guide contains instructions on how to file the Partnership Information Return (form TP-600-V) and the accompanying schedules. The instructions for completing the RL-15 slip are contained in a guide, entitled Guide to Filing the RL-15 Slip (RL-15.G-V).
In the section entitled “Principal changes,” the first bullet of the second paragraph under “New rules regarding the obligation to file a Partnership Information Return (form TP-600-V)” must be replaced by the following text:
“ • at any time during the fiscal period, the partnership had more than five members;”
Note that this text also replaces the first bullet under “Rules regarding the obligation to file a partnership information return” in section 1.2.1.