Yes 2. Province or territory. Postal code. Corporations If yes, give the principal general partner's full name and address. Yes.

Transcription

1 T503 Summary INFORMTION RETURN OF PRTNERSHIP INCOME Complete this information return using the instructions in our guide T4068, Guide for the T503 Partnership Information Return, and its supplemental guide T4068-, 00 Supplement to the 006 T4068 Guide for the T503 Partnership Information Return. Full disclosure is required pertaining to all documents relating to this information return. ll the information requested in this form and in the documents supporting your information return is "prescribed information." Information return for fiscal period: From Year Month Day To Year Month Day If this is an amended T503 Summary, tick ( ) here. Technology Centre Ottawa Centre de technologie ttach a note to explain any changes you made. TSO code 93 Code du SF Do not use this area Do not use this area 66 If this is an additional T503 Summary, tick ( ) here. Partnership's ccount Number Tax shelter identification number T S Have you filed a T503 Partnership Information Return before? If yes, for what year: Section Identification Partnership's name (please print) 00 Care of Section General information Head office address 0 Total number of T503 information slips attached: City Province or territory Postal code Total number of T503 information slips attached: Country State U.S. zip code 0 Type of partners: ddress on last T503 Summary, if different from above. Individuals, other than a trust Trusts Corporations City Province or territory Postal code Partnerships Country State U.S. zip code 03 Type of end members: (for the definition, see the guide) Individuals, other than a trust Trusts Is this a limited partnership? Corporations If yes, give the principal general partner's full name and address. Name ddress 04 Partnership's principal business activity: Enter the best description for the principal operation of the partnership's principal business activity, City Province or territory Postal code and provide the NICS code: Country State U.S. zip code Location of books and records 05 Is this the partnership's final information return? ddress City Province or territory Postal code 06 Was the partnership inactive throughout this fiscal period? Country State U.S. zip code 07 Language of correspondence English French Name and social insurance number of partner designated under subsection 65(.5) of the Income Tax ct First name Last name Social insurance number Person to contact for more information First name Last name rea code Telephone number T503 E Summary (0) Page of 4 (Vous pouvez obtenir ce formulaire en français à ou au )

2 Section C T503 and T503 slip totals Limited partnership net income (loss) Limited partnership farming income (loss) gricultural income stabilization (gristability & griinvest). 0- Limited partnership fishing income (loss) Limited partnership business income (loss) Limited partner's at-risk amount Limited partner's adjusted at-risk amount Limited partnership rental income (loss) Limited partnership loss available for carryforward Previous loss carryforward eligible in the current year..... Return of capital Canadian and foreign net business income (loss) Other Income Partnership's total gross income usiness income (loss) Professional income (loss) Farming income (loss) Fishing income (loss) Canadian and foreign investments and carrying charges Canadian and foreign net rental income (loss) ctual amount of dividends (other than eligible dividends)... 5 Taxable amount of dividends (other than eligible dividends) Dividend tax credit for dividends other than eligible dividends ctual amount of eligible dividends Taxable amount of eligible dividends Dividend tax credit for eligible dividends Interest from Canadian sources Foreign dividend and interest income usiness investment loss Carrying charges Other amounts and information Capital gains (losses) Capital gains reserves Capital cost allowance T503 E Summary (0) Page

3 Section C T503 slip totals (continued) Renounced Canadian exploration and development expenses Renounced Canadian exploration expenses Portion subject to an interest-free period ITC.. 9 Renounced Canadian development expenses Expenses qualifying for C tax credit ssistance for Canadian exploration expenses Expenses qualifying for SK tax credit ssistance for Canadian development expenses Expenses qualifying for M tax credit Portion subject to an interest-free period CEE Expenses qualifying for ON tax credit Expenses qualifying for an ITC Tax shelter information Number of units acquired Limited-recourse amounts Cost per unit t-risk adjustment Total cost of units Other indirect reductions Section D Miscellaneous information Is this a publicly traded partnership? lso see new question 8 below. Does the partnership have operations in more than one jurisdiction? If yes, provide the codes for those jurisdictions. See our guide T4068, Guide for the T503 Partnership Information Return, for the list of codes. ppendix has the codes for Canadian provinces and territories, and ppendix has the codes for countries. Is this partnership a member of another partnership? If yes, give the following information about the other partnership. Give the name, complete address, and account number of the other partnership. Partnership's ccount Number Name ddress 06 City 07 Province or territory 08 Postal code 09 If the partnership reports rental income, is the rental property the principal residence of any of the partners? If yes, provide that partner's name(s). Did you pay someone to prepare this T503 Partnership Information Return? If yes, attach a completed T503 SCH 4 to this information return. Did the partnership donate any cultural or ecological gifts? Did the partnership allocate renounced resource expenses to its members? Did the partnership have any scientific research and experimental development expenditures? If yes, attach a completed T503 SCH and the original certificate to this information return. If yes, attach completed Form T503 SCH 5, and Form(s) T0 to the front of this information return. If you are filing late, attach your cheque for the late-filing penalty. If yes, attach a completed Form T66 to the front of this information return. Did the partnership earn any investment tax credits (ITCs) during If yes, enter the total ITCs earned, and the fiscal period? attach a completed schedule showing 7 your calculations. Did the partnership incur any exploration and development expenditures during the fiscal period? 8 If yes, enter the total expenditures and attach a completed T503 SCH. Did the partnership allocate any income tax deductions withheld If yes, enter the total amount, and attach at source in box 80 of the T503 or T503 slip? a copy of the slips for tax deductions withheld at source (e.g., T4). Did the partnership make any elections under the Income Tax ct during the fiscal period? If yes, attach a copy of the election(s). re any members of this partnership non-residents of Canada?... If yes, did the partnership: 3 If yes, attach a completed T503 SCH 9 to this information return. file an NR4 information return for tax deductions withheld at source for the fiscal period; and If yes, provide the non-resident account number. 5 issue NR4 information slips to the non-resident partners? During the fiscal period, did your partnership own or hold a beneficial interest in specified foreign property with a total cost amount of more than $00,000? Did the partnership use the International Financial Reporting Standards (IFRS) when it prepared its financial statements? If yes, attach completed Form T35, Foreign Income Verification Statement to this information return. See page 4 in the supplementary guide T4068-, 00 Supplement to the 006 T4068 Guide for the T503 Partnership Information Return. T503 E Summary (0) Page 3

4 Section E Supporting documents and attachments checklist Tick ( ) all the applicable boxes for the forms, schedules, and documents that you have to complete and attach to this summary form. Documents you have to file: Documents you may have to file, if they apply: T503 slips T503 slips tes to the financial statements and the auditor or accountant's report.. T503 SCH..... T503 SCH Form T503 SCH 5 ttach to the FRONT of this information return.. T503 SCH T503 SCH T503 SCH 5... T503 SCH T503 SCH T503 SCH and Form(s) T0 ttach to the FRONT of this information return..... and Your cheque attached to the FRONT of this information return, if you are filing the return late and a penalty applies. (Calculate the penalty on Form T503 SCH 5) Payment enclosed (make your cheque payable to the Receiver General). T503 SCH 4... T503 SCH..... Penalty amount from line 0 of Form T503 SCH T503 SCH Original certificate for donated cultural or ecological gifts T503 SCH ITC calculation schedule Information slips supporting tax deductions at source Copy of elections under the Income Tax ct Form T Form T66 ttach to the FRONT of this information return Distributing the forms: Send the original T503 Summary along with the original of all T503 and T503 information slips, other schedules, and required documents no later than the due date to: Data ssessment and Evaluation Programs Division Ottawa Technology Centre Canada Revenue gency 875 Heron Road Ottawa ON K Send two copies of the T503 and T503 information slips to the partner no later than the date you have to file the T503 Partnership Information Return. Section F Certification Full disclosure is required pertaining to all documents relating to this information return. ll the information requested in this form and in the documents supporting your information return is "prescribed information." I, uthorized partner's name (please print), certify that the information in this return and in any documents attached is, to the best of my knowledge, correct and complete, and fully discloses the partnership's income. Date uthorized partner's signature Position or office T503 E Summary (0) Page 4 Privacy ct, Personal Information ank number CR PPU 005

5 PRTNERSHIP'S NET INCOME (LOSS) FOR INCOME TX PURPOSES SCHEDULE Partnership's name Partnership's ccount Number Fiscal period end Year Month Day mended Use this schedule to reconcile the difference between the partnership's net income (loss) reported on the financial statements and its net income (loss) for tax purposes, and attach it to the T503 Summary. Report amounts in accordance with whichever applies for your partnership: International Financial Reporting Standards (IFRS) or Generally ccepted ccounting Principles (GP). The partnership will need to prepare a worksheet to separate the sources for reporting the amounts in the appropriate boxes on the partner's T503 and T503 information slips. Reconciliation Net income (loss) for income tax purposes For more information, see our guide T4068, Guide for the T503 Partnership Information Return, and its supplement, the T4068-, 00 Supplement to the 006 T4068 Guide for the T503 Partnership Information Return. Sections, subsections, and paragraphs referred to on this schedule are from the Income Tax ct. Full disclosure is required pertaining to all documents relating to this information return. ll the information requested in this form and in the documents supporting your information return is "prescribed information". Partnership's net income (loss) after extraordinary items from the partnership's financial statements dd: Provision for Part IX. SIFT taxes mortization/depreciation of tangible assets mortization of natural resource assets mortization of intangible assets Recapture of capital cost allowance from Schedule Income recapture inclusion on sale of eligible capital property from Schedule Income or loss for tax purposes joint ventures or partnerships Loss in equity of subsidiaries and affiliates Loss on disposal of assets per financial statements Charitable donations and gifts to Canada, a province, or a territory, and gifts of certified cultural property and ecologically sensitive land (from Schedule ) Federal political contributions, and provincial or territorial political contributions (from Schedule ) Current year's holdbacks Deferred and prepaid expenses Depreciation in inventory end of year Scientific research and experimental development expenditures deducted per financial statements Capitalized interest and property taxes on vacant land n-deductible club dues and fees n-deductible food, beverages and entertainment expenses n-deductible automobile expenses n-deductible life insurance premiums Soft costs on construction and renovation of buildings Reserves from financial statements balance at the end of the year n-deductible company pension plans Other additions: mount from line K on page Total (dd lines 0 to 99) Deduct: mount from line L on page C Net income (loss) for income tax purposes ( plus minus C) D Deduct: Net income (loss) for general partners E Net income (loss) for income tax purposes for limited and non-active partners (D minus E) F T503 SCH E (0) Page of 3 (Vous pouvez obtenir ce formulaire en français à ou au )

6 dd: Salary or wages paid to partners deducted on financial statements Cost of products available for sale that were consumed Personal expenses of the partners paid by the partnership Residual income inclusion on sale of eligible capital property from Schedule Dividend rental arrangement compensation payment deductions Renounced exploration, development and resource property expenses deducted per financial statements (from Schedule 5) Certain fines and penalties Carrying charges Total (dd lines 50 to 59. Enter this amount on line I.) I dd: ccounts payable and accruals for cash basis closing ccounts receivable and prepaid for cash basis opening ccrual inventory opening ccrued dividends prior year ook loss on joint ventures or partnerships Capital items expensed ll crown charges, royalties, rentals, etc Debt issue expense Deemed dividend income Deemed interest on loans to non-residents Deemed interest received Development expenses claimed in current year Dividend stop-loss adjustment Dividends credited to the investment account Exploration expenses claimed in current year Financing fees deducted in books Foreign accrual property income Foreign affiliate property income Foreign exchange included in retained earnings Gain on settlement of debt income inclusion under 80(3) Interest paid on income debentures Limited partnership losses Loss from international banking centres Mandatory inventory adjustment included in current year Mining royalties (provincial mining taxes) n-deductible advertising n-deductible interest n-deductible legal and accounting fees Optional value of inventory included in current year Other expenses from financial statements Recapture of SR&ED expenditures Form T Resource amounts deducted Sales tax assessments Write-down of capital property mounts received in respect of qualifying environmental trust per paragraphs ()(z.) and ()(z.) Contractors' completion method adjustment: revenue net of costs on contracts under years previous year Taxable/n-deductible other comprehensive income items Other additions: Total (dd lines 0 to 94. Enter this amount on line J.) Total (dd lines I and J. Enter the amount from line K on line 99 on page.) J K T503 SCH E (0) Page

7 Deduct: ccounts payable and accruals for cash basis opening ccounts receivable and prepaid for cash basis closing ccrual inventory closing ccrued dividends current year ad debt ook income of joint venture or partnership Equity in income from subsidiaries or affiliates Exempt income under section Income from international banking centres Mandatory inventory adjustment included in prior year Contributions to a qualifying environmental trust n-canadian advertising expenses broadcasting n-canadian advertising expenses printed materials Optional value of inventory included in prior year Other income from financial statements Payments made for allocations in proportion to borrowing and bonus interest payment.. Contractors' completion method adjustment: revenue net of costs on contracts under years current year n-taxable/deductible other comprehensive income items Other deductions: Total (dd lines 300 to 394) Other deductions: Gain on disposal of assets per financial statements Dividends not taxable under section Capital cost allowance from Schedule Terminal loss from Schedule Cumulative eligible capital deduction from Schedule Foreign non-business tax deduction under subsection 0() Prior year's holdbacks Deferred and prepaid expenses Depreciation in inventory end of prior year Scientific research expenses claimed in year from Form T Reserves from financial statements balance at the beginning of the year Patronage dividends Contributions to deferred income plans Total (dd lines 40 to 47) 50 Total (dd lines 499 and 50. Enter this amount on line C on page.) L T503 SCH E (0) Page 3

8 RECONCILITION OF PRTNER'S CPITL CCOUNT RPPROCHEMENT DU COMPTE DE CPITL DE CHQUE SSOCIÉ SCHEDULE 50 NNEXE 50 Complete this schedule using the instructions in our guide T4068, Guide for the T503 Partnership Information Return. ttach the completed original of this schedule to the T503 Summary. Remplissez cette annexe selon les instructions du guide T4068, Guide pour la déclaration de renseignements des sociétés de personnes T503. Joignez l'original de cette annexe dûment remplie au T503 Sommaire. Full disclosure is required pertaining to all documents relating to this information return. ll the information requested in this form and in the documents supporting your information return is "prescribed information." If you need more room to list all the partners, use an additional Form T503 SCH 50. Une divulgation complète est requise pour tous les documents se rapportant à cette déclaration de renseignements. Tous les renseignements demandés sur ce formulaire et sur les documents appuyant votre déclaration de renseignements sont des «renseignements prescrits». Utilisez un formulaire T503 SCH 50 supplémentaire si vous n'avez pas suffisamment d'espace pour inscrire tous les associés. Partnership's name Raison sociale de la société de personnes Partnership's ccount Number Fiscal period end Numéro de compte de la société de personnes Y M D J Exercice se terminant le mended Modifié Partner's name m de l'associé Partner's identification number Numéro d'identification de l'associé Member Code Code de l'associé Recipient code Code du bénéficiaire Number of partnership units held mbre d'unités détenues de la société de personnes 6 Partner's share (%) of partnership income (loss) Part (%) de l'associé dans les revenus (pertes) de la société de personnes Capital account at start of fiscal period (from column of previous year's T503 SCH 50) Compte de capital au début de l'exercice (selon la colonne du formulaire T503 SCH 50 de l'année précédente) Other adjustments Capital the partner contributed during the fiscal period pport de capital par l'associé au cours de l'exercice utres rajustements 0 Income (or loss) Drawings allocated during the fiscal period Revenus (ou pertes) attribués au cours de l'exercice Prélèvements Capital account at end of fiscal period Compte de capital à la fin de l'exercice If you need more than one form to list all the partners, keep a running total from one page to the next. Si vous avez besoin de plus d'une annexe pour inscrire tous les associés, faites le total cumulatif d'une page à l'autre. Totals Totaux T503 SCH 50 (09)

9 PRTNERSHIP'S LNCE SHEET INFORMTION SCHEDULE 00 Partnership's name Partnership's ccount Number Fiscal period end Year Month Day mended Use this schedule to report the partnership's balance sheet information and attach it to the T503 Summary if your partnership does not use a software package to prepare financial statement information. If the partnership was inactive during the taxation year, include this schedule with the T503 Partnership Information Return to show the partnership's financial position at the end of the taxation year. For more information, see our income tax guides RC4088, Guide to the General Index of Financial Information (GIFI) for Corporations, and T40, T Corporation Income Tax Guide. If you need more room to list all the information, use an additional Form T503 SCH 00. Full disclosure is required pertaining to all documents relating to this information return. ll the information requested in this form and in the documents supporting your information return is "prescribed information." ssets Liabilities Member Equity mount mount mount ** 3580 * 3600 * 360 Retained Earnings mount * 599 * 3499 * 3849 * You must report these field codes. ** If you used International Financial Reporting Standards (IFRS) to prepare the partnership's financial statements, you may have to report an amount for line 3580, ccumulated other comprehensive income, in the Member Equity area. T503 SCH 00 E (0) Page of (Vous pouvez obtenir ce formulaire en français à ou au )

10 Commonly used field codes for partnerships The following list contains some commonly used GIFI balance sheet field codes for partnerships. You are not limited to using just these codes. Please refer to the RC4088,Guide to the General Index of Financial Information (GIFI) for Corporations, for a complete list of the GIFI codes. You must report bolded field codes. ccount description ccount description Current assets Cash and deposits 000 Cash 00 ccounts receivable 060 Trade accounts receivable 06 Taxes receivable 066 Inventories 0 Short-term investments 80 Canadian term deposits 8 Prepaid expenses 484 Total current assets 599 Current dvances/loans/tes between the partners and the partnership Due from limited partners Due from members that are partnerships Due from general partners Due from specified members who are not limited partners Due from member(s)/general partner(s) Capital assets Land 600 uildings 680 ccumulated amortization of buildings 68 Motor vehicles 74 ccumulated amortization of motor vehicles 743 Computer equipment/software 774 ccumulated amortization of computer equipment/software 775 Furniture and fixtures 787 ccumulated amortization of furniture and fixtures 788 Leasehold improvements 98 ccumulated amortization of leasehold improvements Total tangible capital assets Total accumulated amortization of tangible capital assets Goodwill ccumulated amortization of goodwill Long-term assets Due from/investment in related parties 40 Long-term investments 300 Long-term loans 360 Total assets 599 Long-term dvances/loans/tes between the partners and the partnership Due from limited partners Due from members that are partnerships Due from general partners Due from specified members who are not limited partners Due from member(s)/general partner(s) Current liabilities ank overdraft 600 Trade payables 6 Wages payable 64 onuses payable 66 Taxes payable 680 Current portion of long-term liability 90 Total current liabilities 339 Current dvances/loans/tes between the partnership and the partners Due to limited partners Due to members that are partnerships Due to general partners Due to specified members who are not limited partners Due to member(s)/general partner(s) Long-term liabilities Long-term debt Deferred income taxes Due to related parties Total liabilities Long-term dvances/loans/tes between the partnership and the partners Due to limited partners Due to members that are partnerships Due to general partners Due to specified members who are not limited partners Due to member(s)/general partner(s) Member equity General partners' capital (cost of partnership interest) 3500 Limited partners' capital (cost of partnership interest) 350 Contributions during the year 3540 ccumulated other comprehensive income 3580 Retained earnings/deficit end 3600 Total partners' capital 360 Total liabilities and partners' capital 3640 Retained earnings Retained earnings/deficit start 3660 Net income/loss 3680 Capital contributed 3690 Drawings 3700 Other items affecting retained earnings 3740 Retained earnings/deficit end 3849 T503 SCH 00 E (0) Page

11 PRTNERSHIP'S INCOME STTEMENT INFORMTION SCHEDULE 5 Partnership's name Partnership's ccount Number Fiscal period end Year Month Day mended Use this schedule to report the partnership's income statement information and attach it to the T503 Summary if your partnership does not use a software package to prepare financial statement information. If the partnership was inactive during the taxation year but generated income and/or expenses, include this schedule with the T503 Partnership Information Return. For more information, see our income tax guides RC4088, Guide to the General Index of Financial Information (GIFI) for Corporations, and T40, T Corporation Income Tax Guide. If you need more room to list all the information, use an additional Form T503 SCH 5. Full disclosure is required pertaining to all documents relating to this information return. ll the information requested in this form and in the documents supporting your information return is "prescribed information." 000 Operating Name 000 Description of the operation 0003 ** Sequence number 0 n-farming income n-farming expenses n-farming expenses mount Cost of sales mount Operating expenses mount * 899 * 9368 Information * You have to enter amounts for these field codes if you are reporting non-farming revenue or expenses. ** Field code "0003" is pre-printed on this schedule. When you report more than one income statement, you need a sequence number for each statement. The income statement relating to the main activity must have sequence number "0" (preprinted on this schedule). If you are submitting supplementary income statements, cross out the pre-printed "0" and complete in sequential order. The supplementary income statements should be numbered consecutively from 0. For information on reporting multiple lines of business using supplementary income statements, see ppendix of our income tax guide RC4088, Guide to the General Index of Financial Information (GIFI) for Corporations. T503 SCH 5 E (0) Page of 3 (Vous pouvez obtenir ce formulaire en français à ou au )

12 INCOME STTEMENT INFORMTION continued Farming income Farming expenses continued Extraordinary items mount mount mount * 9659 Farming expenses ** 9999 Other comprehensive income mount * 9898 * You must enter amounts for these field codes if you are reporting farming income or expenses. ** You must complete this field for all partnerships. **** If you used International Financial Reporting Standards (IFRS) to prepare the partnership's financial statements, you may have to report amounts under "Total other comprehensive income" **** 9998 SCHEDULE 40 SUMMRY STTEMENT Complete this Schedule 40, Summary Statement, only when you are submitting supplementary income statements. For information on reporting multiple lines of business using supplementary income statements, see ppendix of our income tax guide RC4088, Guide to the General Index of Financial Information (GIFI) for Corporations. ttach additional schedules if there is not enough space. Extraordinary items mount mount *** 9970 *** 9999 *** You must report these field codes. T503 SCH 5 E (0) Page

13 The following list contains some commonly used GIFI income statement field codes. You are not limited to using just these codes. For a complete listing of the GIFI codes, see ppendix in our income tax guide RC4088, Guide to the General Index of Financial Information (GIFI) for Corporations. You have to report the information for the bolded field codes. ccount description n-farming revenue Trade sales of goods and services 8000 Total sales of goods and services 8089 Investment revenue 8090 Interest from foreign sources 809 Interest from Canadian bonds and debentures Interest from Canadian mortgage loans 8093 Interest from other Canadian sources 8094 Dividend income 8095 Dividends from Canadian sources 8096 Dividends from foreign sources 8097 Commission revenue 80 Rental revenue 840 Real estate rental revenue 84 Realized gains/losses on disposal of assets Realized gains/losses on sale of investments 80 8 Other revenue 830 Income/loss of subsidiaries/affiliates 83 Total revenue 899 n-farming revenue and expenses ccount description n-farming expenses Cost of sales Opening inventory 8300 Purchases/cost of materials 830 Direct wages 8340 Trades and sub-contracts 8360 Other direct costs 8450 Freight in and duty 8457 Closing inventory Gross profit/loss 8500 Cost of sales 858 n-farming expenses Operating expenses dvertising and promotion dvertising Commonly used field codes Meals and entertainment mortization of intangible assets ad debt expense Employee benefits mortization of tangible assets Interest and bank charges Interest on long-term debt ank charges ccount description n-farming expenses Operating expenses (continued) usiness taxes Office expenses Professional fees ccounting fees Management and administration fees Equipment rental Repairs and maintenance Repairs and maintenance - buildings Salaries and wages Management salaries 9065 Supplies 930 Property taxes 980 Travel expenses 900 Utilities 90 Telephone and communications 95 Other expenses 970 Vehicle expenses 98 General and administrative expenses 984 Total operating expenses 9367 Total expenses 9368 Net non-farming income 9369 Farming revenue and expenses ccount description ccount description ccount description Farming revenue Grains and oilseeds 9370 Farming expenses Fertilizers and lime 966 Farming expenses (continued) Property taxes 980 Wheat 937 arley 9373 Corn 9375 Other crop revenues 940 Fruit 94 Vegetables 943 Cattle 947 Poultry 9473 Milk and cream (excluding dairy subsidies) 9476 Program payment revenues 9540 NIS payments (for limited partnerships only) 9543 Other farm revenues/losses Rental income Interest income Total farm revenue Insurance Seeds and plants 9664 Feed, supplements, straw and bedding 97 Livestock purchases Veterinary fees, medicine and breeding fees Machinery fuel General farm expenses mortization of tangible assets dvertising, marketing costs and promotion uilding repairs and maintenance Custom or contract work Electricity Other insurance premiums Interest and bank charges Professional fees Real estate rental Rent land and buildings Salaries and wages Motor vehicle expenses Telephone Net inventory adjustment Total farm expenses 9898 Net farm income 9899 Extraordinary items ccount description ccount description ccount description Net income/loss before extraordinary Extraordinary item(s) 9975 items all operations 9970 Unrealized gains/losses 9980 Other comprehensive income ccount description ccount description ccount description Revaluation surplus Defined benefits gains/losses Foreign operation translation gains/losses T503 SCH 5 E (0) Page Net income/loss after extraordinary items/total comprehensive income 9999 Equity instruments gains/losses 7006 Miscellaneous other Cash flow hedge effective portion comprehensive income 700 gains/losses 7008 Total other comprehensive income 9998 Income Tax relating to components of other comprehensive income 700

14 PRTNERSHIP'S FINNCIL STTEMENT NOTES CHECKLIST LISTE DE CONTRÔLE DES NOTES FFÉRENTES UX ÉTTS FINNCIERS DE L SOCIÉTÉ DE PERSONNES SCHEDULE 4 NNEXE 4 Partnership's name Raison sociale de la société de personnes Partnership's ccount Number Numéro de compte de la société de personnes Fiscal period end Exercice se terminant le Y M D J mended Modifié Complete this schedule from the perspective of the person (accountant) who prepared or reported on the financial statements. For more information, see our guides RC4088, Guide to the General Index of Financial Information (GIFI) for Corporations, and T4068, Guide for the T503 Partnership Information Return. Full disclosure is required pertaining to all documents relating to this information return. ll the information requested in this form and in the documents supporting your information return is "prescribed information." ttach a copy of this schedule, along with any "tes to the financial statements," and the auditor or accountant's report, to the T503 Summary. La personne (comptable) ayant préparé les états financiers ou établi un rapport doit être celle qui répond aux questions sur cette annexe. Pour en savoir plus, consultez le guide RC4088, Guide de l'index général des renseignements financiers (IGRF) pour les sociétés et le guide T4068, Guide pour la déclaration de renseignements des sociétés de personnes T503. Une divulgation complète est requise pour tous les documents se rapportant à cette déclaration de renseignements. Tous les renseignements demandés sur ce formulaire et sur les documents appuyant votre déclaration de renseignements sont des «renseignements prescrits». Joignez une copie de cette annexe, avec les «tes qui se rapportent aux états financiers» s'il y a lieu, et le rapport comptable ou du vérificateur au T503 Sommaire. Section ccountant information Renseignements sur le comptable Does the accountant have a professional designation? Le comptable a-t-il un titre professionnel? n Is the accountant connected* with the partnership? Le comptable est-il rattaché* à la société de personnes? * person connected with a partnership can be: (i) a member of the partnership who owns more than 0% of the partnership units; (ii) an employee of the partnership; or (iii) a person not dealing at arm's length with the partnership. te If the accountant does not have a professional designation or is connected with the partnership, you do not have to complete sections and C of this schedule. However, in this case you have to complete section D. Completed a review engagement report Prépare un rapport de mission d'examen Conducted a compilation engagement Prépare les états financiers n * Une personne est rattachée à une société de personnes lorsqu'elle est l'une des suivantes : (i) un associé de la société de personnes qui possède plus de 0 % des unités; (ii) un employé de la société de personnes; (iii) une personne ayant un lien de dépendance avec la société de personnes. Remarque Si le comptable n'a aucun titre professionnel ou est rattaché à la société, vous n'avez pas à remplir les sections et C de cette annexe. Cependant, dans un tel cas vous devez remplir la section D. Section Type of involvement Genre de participation Choose the option that represents the accountant's highest level of involvement: Choisissez l'énoncé qui représente le plus haut degré de participation du comptable : 98 Completed an auditor's report Prépare un rapport de vérificateur If you selected "" or "," complete section C. Si vous avez choisi ou, remplissez la section C. Section C Reservations Réserves If you selected option "" or "" under Type of involvement above, answer the following question. Si vous avez choisi ou au Genre de participation ci-dessus, répondez à la question suivante. Has the accountant expressed a reservation? Le comptable a-t-il formulé des réserves? Section D Other information utres renseignements Were notes to the financial statements prepared? Des notes afférentes aux états financiers ont-elles été préparées? If, complete lines 0 to 07 below. Si vous avez répondu, répondez aux lignes 0 à 07 ci-dessous. re any amounts included that are not cost? vez-vous inscrit des montants à un coût autre que le coût d'acquisition?.... Has there been a change in accounting policies since the last return? vez-vous changé de pratiques comptables depuis la dernière déclaration? Do the notes mention subsequent events? Un événement postérieur à la clôture de l'exercice est-il indiqué dans les notes? Do the notes mention re-evaluation of asset information? Est-il fait mention d'une réévaluation d'éléments d'actif dans les notes? Do the notes mention contingent liability information? Y a-t-il des renseignements sur des éléments de passif éventuel dans les notes? Do the notes mention information regarding commitments? Y a-t-il des renseignements sur les engagements de la société dans les notes? Does the partnership have investments in joint venture(s) or partnership(s)? La société de personnes a-t-elle des placements dans des sociétés en participation ou des sociétés de personnes? If, complete line 09 below. Si vous avez répondu, répondez à la ligne 09 ci-dessous. re you filing joint venture(s) or partnership(s) financial statements? Produisez-vous les états financiers de la (des) société(s) en participation ou de la (des) société(s) de personnes? n 0 n 0 n 03 n 04 n 05 n 06 n 07 n 08 n 09 n T503 SCH 4 (09)