When completing a T5013, there is an option of choosing the allocation method Based on percentage of units held at the end of fiscal period on the T5013Worksheet.
When this option is selected, there may be a rounding issue on the T5013Details form. In these situations, the accumulated total percentage does not equal 100%.
An example is shown here:
Resolution
The accumulated percentage is sometimes not equal to 100% due to a rounding difference. Rounding differences are hard to avoid in a software (for example, there could be 3 partners that own 1/3 of the partnership - this would not total to 100%). This rounding difference is accepted by the CRA, but if preferred, the allocations can be manually adjusted by overriding the allocation for one of the partners and then using the preparer or partner sign-off.