Relevé 15: Amounts Allocated to the Members of a Partnership (RL-15)

As a member of a partnership, you’ll be issued a Relevé 15 (RL-15) slip which shows your income or losses, capital gains or losses, deductions, and other amounts you’ve been allocated this year. Use the information from your RL-15 slip to complete your Québec return.

Note: If you’re a Canadian living outside of Québec, you’ll receive a T5013: Statement of partnership income instead.

Your RL-15 slip also shows the percentage interest you have in the partnership and some of the amounts you’ll be given are based on this percentage. Generally, this rule applies to:

  • the total income from logging operations used to calculate business income (box 1)
  • patronage dividends from a cooperative received in the form of preferred shares (box 9)
  • amounts included in the paid-up capital of member corporations (boxes 24a through 24c) and
  • tax credits (boxes 70 through 76)