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
- 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.
- 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.
- 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.
Browse the latest presentations, reports, and reviews on Alberta’s economic performance.
Employment and labour relations
Find out about the employment-related legislation in every province.
Date Updated: Mon, 02 Feb 2015 09:22:05