A partnership by itself does not pay income tax on its operating results and does not file an annual income tax return. Instead, as a partner, you include your share of the partnership income (or loss) on your income tax return. You do this whether or not you actually received your share in money or in credit to your partnership’s capital account.
Each partner’s tax return has to include either financial statements or one of the forms included in your income tax form package.
Some partnerships have to file a T5013 – Partnership Information Return.
If the partnership registered GST/HST account, the partnership has to file GST/HST returns.