2020-0848401M4 T5013 return due date extension

Principal Issues: Has the due date for the T5013 partnership information return for the 2019 taxation year been extended due to the COVID pandemic?

Position: Yes.

Reasons: Information on the extension of the due date for filing the T5013 information return for the 2019 taxation year can be found on the CRA website. The link to the website has been provided.

Author: Moore, Gwen
Section: -

May 22, 2020

2020-084840

XXXXXXXXXX

Dear XXXXXXXXXX:

The Honourable Diane Lebouthillier, Minister of National Revenue, received your correspondence about filing deadlines. She has asked me to reply on her behalf. Thank you for your understanding regarding the delay of this response.

As shown in the Guide for the Partnership Information Return (T5013 Forms) 2019, the due date for filing an annual return, including distributing the T5013 slips, depends on the type of partners, including end members of a tiered partnership. The due date for the T5013 Partnership Information Return is one of the three following dates:

*     March 31 after the calendar year in which the fiscal period of the partnership ended if, throughout the fiscal period, all partners are individuals, including end members of a tiered partnership and investment clubs that file on the modified‑partnership basis. A trust is considered to be an individual.

*     Five months after the end of the partnership’s fiscal period if, throughout the fiscal period, all partners are corporations, including end members of a tiered partnership.

*     In all other cases, the earlier of March 31 after the calendar year in which the fiscal period of the partnership ended and the day that is five months after the fiscal period of the partnership ended.

The filing date for the T5013, Partnership Information Return, for the 2019 tax year has been extended to May 1, 2020. You can find more information at canada.ca/en/revenue-agency/campaigns/covid-19-update/covid-19-filing-payment-dates.

I trust the information I have provided is helpful.

Sincerely,

Geoff Trueman
Assistant Commissioner
Legislative Policy and Regulatory Affairs Branch
Canada Revenue Agency

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