Ontario EETC granted to both spouses

Program(s) affected: T1 Document created: June 09, 2003 Tax year(s): 2002 Document last modified: Version(s): Problem status: Resolved in v6.21

Why did my client receive a notice of assessment granting her the Ontario EETC even though this credit was fully claimed by her spouse?

This problem stems from tax returns efiled with version 6.20 or prior. Specifically, when a couple claimed the Ontario equity in education tax credit, the fields from form T1238 were transmitted for both individuals even if only one person was claiming the full amount on line 27 of form ON479. As a result, it seems that the CRA erroneously granted this credit to certain taxpayers when assessing their tax returns.

To remedy this situation, file a T1 adjustment request (T1-Adjust) stating that line 27 of form ON479 should indicate $0. The CRA also recommends that you attach a letter explaining that the full Ontario EETC was claimed by the taxpayer's spouse.

In DT Max, you can run a filter using the keyword EDUCATION-EQUITY to identify those of your clients who may be affected.