Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
I-3, r. 1 - Regulation respecting the Taxation Act
Section 1086r78
Disposition versions
1086R78. Every member of a partnership that, at any time in the fiscal period of the partnership is a partnership described in the second paragraph, must file for that fiscal period an information return in prescribed form containing the following information:
(a) the income or loss of the partnership for the fiscal period;
(b) the name, address and, as the case may be, the Social Insurance Number or trust account number, within the meaning of subsection 1 of section 248 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)), of each member of the partnership who is entitled to a share referred to in subparagraph c or d for the fiscal period;
(c) the share of each member of the income or loss of the partnership for the fiscal period;
(d) the share of each member for the fiscal period of each deduction, credit or other amount in respect of the partnership that is relevant in determining the member’s income, taxable income, tax payable or other amount under the Act;
(e) the prescribed information contained in the form prescribed for the purposes of section 230.0.0.4.1 of the Act, where the partnership has made an expenditure in respect of scientific research and experimental development in the fiscal period; and
(f) such other information as may be required by the prescribed form.
A partnership to which the first paragraph refers is a partnership
(a) that carries on a business in Québec, or carries on a business outside Québec in Canada and one of the members of which is an individual resident in Québec or a corporation having an establishment in Québec;
(b) that is a Canadian partnership or a SIFT partnership one of the members of which is an individual or a corporation referred to in subparagraph a; or
(c) that is the owner of a specified immovable and one of the members of which is a specified trust, within the meaning assigned to those expressions by section 1129.77 of the Act.
This section does not apply to a member of a partnership described in subparagraph a of the second paragraph if the member is not considered to be carrying on a business in Canada under section 1091.3 of the Act.
For the purposes of the first paragraph, an information return referred to therein made by any member of a partnership is deemed to have been made by each member of the partnership.
1086R78. Every member of a partnership that, at any time in the fiscal period of the partnership is a partnership described in the second paragraph, must file for that fiscal period an information return in prescribed form containing the following information:
(a) the income or loss of the partnership for the fiscal period;
(b) the name, address and, in the case of an individual, the Social Insurance Number of each member of the partnership who is entitled to a share referred to in subparagraph c or d for the fiscal period;
(c) the share of each member of the income or loss of the partnership for the fiscal period;
(d) the share of each member for the fiscal period of each deduction, credit or other amount in respect of the partnership that is relevant in determining the member’s income, taxable income, tax payable or other amount under the Act;
(e) the prescribed information contained in the form prescribed for the purposes of section 230.0.0.4.1 of the Act, where the partnership has made an expenditure in respect of scientific research and experimental development in the fiscal period; and
(f) such other information as may be required by the prescribed form.
A partnership to which the first paragraph refers is a partnership
(a) that carries on a business in Québec, or carries on a business outside Québec in Canada and one of the members of which is an individual resident in Québec or a corporation having an establishment in Québec;
(b) that is a Canadian partnership or a SIFT partnership one of the members of which is an individual or a corporation referred to in subparagraph a; or
(c) that is the owner of a specified immovable and one of the members of which is a specified trust, within the meaning assigned to those expressions by section 1129.77 of the Act.
This section does not apply to a member of a partnership described in subparagraph a of the second paragraph if the member is not considered to be carrying on a business in Canada under section 1091.3 of the Act.
For the purposes of the first paragraph, an information return referred to therein made by any member of a partnership is deemed to have been made by each member of the partnership.
1086R78. Every member of a partnership that, at any time in the fiscal period of the partnership, carries on a business in Québec, carries on a business outside Québec in Canada and one of the members of which is an individual resident in Québec or a corporation having an establishment in Québec, that is a Canadian partnership or a SIFT partnership one of the members of which is such an individual or such a corporation, or that is the owner of a specified immovable and one of the members of which is a specified trust, within the meaning assigned to those expressions by section 1129.77 of the Act, must file for that fiscal period an information return in prescribed form containing the following information:
(a) the income or loss of the partnership for the fiscal period;
(b) the name, address and, in the case of an individual, the Social Insurance Number of each member of the partnership who is entitled to a share referred to in subparagraph c or d for the fiscal period;
(c) the share of each member of the income or loss of the partnership for the fiscal period;
(d) the share of each member for the fiscal period of each deduction, credit or other amount in respect of the partnership that is relevant in determining the member’s income, taxable income, tax payable or other amount under the Act;
(e) the prescribed information contained in the form prescribed for the purposes of section 230.0.0.4.1 of the Act, where the partnership has made an expenditure in respect of scientific research and experimental development in the fiscal period; and
(f) such other information as may be required by the prescribed form.
For the purposes of the first paragraph, an information return referred to therein made by any member of a partnership is deemed to have been made by each member of the partnership.
1086R78. Every member of a partnership that, at any time in a fiscal period of the partnership, carries on a business in Québec or carries on a business outside Québec in Canada and one of the members of which is an individual resident in Québec or a corporation having an establishment in Québec, or that is a Canadian partnership or a SIFT partnership one of the members of which is such an individual or such a corporation, must file for that fiscal period an information return in prescribed form containing the following information:
(a) the income or loss of the partnership for the fiscal period;
(b) the name, address and, in the case of an individual, the Social Insurance Number of each member of the partnership who is entitled to a share referred to in subparagraph c or d for the fiscal period;
(c) the share of each member of the income or loss of the partnership for the fiscal period;
(d) the share of each member for the fiscal period of each deduction, credit or other amount in respect of the partnership that is relevant in determining the member’s income, taxable income, tax payable or other amount under the Act;
(e) the prescribed information contained in the form prescribed for the purposes of section 230.0.0.4.1 of the Act, where the partnership has made an expenditure in respect of scientific research and experimental development in the fiscal period; and
(f) such other information as may be required by the prescribed form.
For the purposes of the first paragraph, an information return referred to therein made by any member of a partnership is deemed to have been made by each member of the partnership.
