The due date for filing the return (including distributing the T5013 information slips) depends on the type of partners including end members of a tiered partnership. Mail the recipients' copies of the T5013 information slips, deliver them in person, or send them electronically no later than the day you have to file the return.
The end member is the last recipient (an individual including a trust, or a corporation) that finally receives the allocation from a partnership after the income has been allocated through all the various levels of the tiered partnership.
If, throughout the fiscal period, all the members of the partnership are individuals (a trust is considered to be an individual), including end members of a tiered partnership, you have to file your Partnership Information Return no later than March 31 after the calendar year in which the fiscal period of the partnership ended.
If, throughout the fiscal period, all the members of the partnership (including end members of a tiered partnership) are corporations (including a corporate partnership that is a tax shelter), you have to file your Partnership Information Return no later than five months after the end of the partnership's fiscal period.
If the members of the partnership (including end members of a tiered partnership) are a combination of individuals (including trusts) and corporations, and the partnership is not a tax shelter, you have to file your Partnership Information Return no later than the earlier of:
If a partnership ends its operations on or before the usual end of its fiscal period, file any outstanding returns no later than the earlier of: