CMS LP (multiple strategies)

New Category	LP
Investment Manager	CMS
Fund Status
Archive	No
Custodian	N/A
Jurisdiction	USA
T1135 Reporting	Yes Category 6 - Other property outside Canada
Currency	USD
Tax Slip	K-1
Receiver of Tax Receipt	RFO/Client
Tax Slips Expected
Statements Expected	Annual
Accounting Treatment	Per K-1. When income is received you will reduce the investment until the tax information is received at year-end and then reclassify accordingly
Tax Memo/ Tax Treatment	Per K-1, prepare the US return with the information on the K-1. Per T5013, prepare the CDN return with the T5013 information and then and also offset taxes with a foreign tax credit due to the US filing
US Tax Return Required	Yes
Type	Partnership (Real Estate)
Nature of Investment	Company located in Philadelphia, PA that is a Real Estate investment company that is associated with various partnerships
Notes	CMS Value Real Estate II LP and CMS GenN*360 Capital Fund LP were dissolved in 2021. 2021 K-1 is the final K-1.