Partnerships tax

Canada does not directly tax partnership, but imposes taxes on income earned by the individual partners. Each partner must file a separate income tax return to report his or her income gained or lost from the partnership.

A Partnership Information Return (PIR) must be filed if:

  • The partnership has six or more members at any time during the fiscal period.
  • There were five or fewer members and one or more of the partners were in another partnership during the fiscal period.
Business and professional income 2009
This publication provides useful information about partnership income and filing requirements.
Guide for Canadian small businesses
Consult this guide for information about business partnerships and how they pay taxes in Canada.
Partnerships
Find information on reporting partnership income, PIR, partnership losses and the GST/HST partner rebate.
Partnership information return form
An online version of the T5013 Partnership Information Return form.
What is a partnership?
General information about business partnerships, as defined by the Income Tax Act.
Tax services offices in Alberta
Find a Canada Revenue Agency tax service office location near you.

More resources:

Alberta Partnership Act
Partnership Regulation
Understand the legislation governing partnerships in Alberta.
Doing Business in Canada
Find additional information about taxation and valuable references about investing and doing business in Canada.
Canada Business
Understand how provincial and federal taxes apply to your business.
The Business Link
Taxation information for Alberta's small business community.