T5013 Partnership Information Returns

Nadia Brooks is reviewing a file where the memo supports the current schedule treatment only if the reimbursement agreement was executed before year-end. The file contains an undated draft, an unsigned clean copy, and a closing checklist that says the signed version is "expected shortly," but no executed agreement is in the file. Which conclusion is supportable before release?

Deirdre Lawson is reviewing a subsection 97(2) file for land transferred to the partnership subject to a C$585,000 mortgage. A side letter also requires the partnership to pay the transferor C$96,400 from the first refinancing proceeds. The draft memo says the filed election lets the transfer be signed off as fully tax-deferred. Which conclusion is supportable before release?

Maple Narrows LP's package shows one schedule excluding C$137,920 from the income base used elsewhere in the file, while a related schedule includes the same amount in the adjusted base feeding another reported figure. The issue log says "presentation only," and no reconciliation explains which treatment controls. What must happen before filing?

Birchline Realty Ltd. transferred land to a partnership on December 20, 2025. Immediately after the transfer, the admitted partner was a commonly controlled holding company, not Birchline Realty Ltd. The draft memo says subsection 97(2) is available because the transferor and the admitted partner are under common control. What should be concluded before sign-off?

Nathan Sutherland is reviewing Fairgrove LP's near-final file.

• The schedule package classifies C$84,560 as exempt income.
• The supporting memo analyzes the amount as taxable income with a timing dispute, not an exempt item.
• The review note says the issue was "cleared," but no revised memo or schedule version is in the file.

Which conclusion is supportable before filing?