translate English to French: Consequences of failure to file (12.6901) Where a partnership fails to file a prescribed form as required under subsection (12.69) in respect of an expense, except for the purpose of subsection (12.69) the partnership is deemed not to have incurred the expense.
Non-production (12.6901) La société de personnes qui ne se conforme pas au paragraphe (12.69) est réputée, sauf pour l’application de ce paragraphe, ne pas avoir engagé les frais.