DT Max - Employment expenses (T777)

Employment expenses (T777)

Employment-Exp

Use the keyword Employment-Exp to select a category of employment expense schedules.

DT Max will calculate each source of employment expenses separately. Secondary keywords will appear only when appropriate for the particular option chosen. DT Max will generate a schedule for each option, as appropriate.

The following options are applicable for the keyword Employment-Exp.

T777S - Temporary flat rate method

T777S - Commission income employee - Detailed

T777S - Salaried employee - Detailed

T777 - Commission income employee

T777 - Salaried employee

T777 - Forestry worker

T777 - Salaried musician

T777 - Apprentice mechanic

T777 - Tradespeople

T777 - Tradespeople - Simplified method

TL2 Meals and lodging - Detailed

TL2 Meals and lodging - Simplified

TL2 Meals and lodging - Batching

TL2 Meals and lodging - Completed by employer

Claim GST/QST rebate only

See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 22900 - Other employment expenses

See the CRA's general income tax guide:
Line 22900 - Other employment expenses

Employer.e

Enter the name of the employer or partnership.

QST-Id.em

Enter the QST file number. The format of this number is NNNNNNNNNN TQ 0001 and the last digit can be higher (e.g. TQ 0002).

Street.em

Enter the name of the street.

City.em

Enter the name of the city.

Province.em

Enter the name of the province.

PostCode.em

Enter the postal code.

Contact.em

Enter the name of contact person.

Phone-Num.em

Enter the phone number.

Officer.em

Enter the name of the authorized person.

Position.em

Enter the title or position of employer or authorized person.

Employ-Date.

Dates of the period of employment

The following options are applicable for the keyword Employ-Date..

Period of employment starting in the year

Specify the starting date of the employment period in the year.

Period of employment ending in the year

Specify the ending date of the employment period in the year .

Employee-Title

Use Employee-Title to indicate the employee's title or position.

EmployDuties

Use EmployDuties to describe the employee's duties on the job.

See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 22900 - Other employment expenses

See the CRA's general income tax guide:
Line 22900 - Other employment expenses

Commission.e

Enter the commission income related to the employment expenses if your client is claiming the expenses as a commission sales employee.

This information will be used for the purpose of determining the restricted expenses in the calculation of deductible employment expenses to be claimed on line 22900 of the federal income tax return and line 207 of the Quebec income tax return. Use [Alt-J] to enter different values for other jurisdictions.

Income.empl

Use the keyword Income.empl for income that relates to the employment expenses entered. DT Max will restrict certain expenses Use [Alt-J] to enter different values for other jurisdictions.

Expenses.e

Some employment expenses relating to commission income must be limited to the amount of commission income earned in the year. These expenses are commonly referred to as restricted expenses.

Expenses which are not limited to the commission income are commonly referred to as "Unrestricted Expenses." They include:

Office rent
Office supplies (ITA Sec 8(1)(i),(ii),(iii); QTA Sec 78)
Salaries paid to an assistant (IT-352;IMP 78-1)

CCA on a car (ITA Sec 8(1)(j); QTA Sec 64)
Interest expense on a car (IMP 64.1-1)

Travelling fees:
Lodge (ITA Sec 8(1)(h); IT-522; QTA Sec 63)
Meals (ITA Sec 8(4) ; IT-522; QTA Sec 65)
Motor vehicle (ITA Sec 8(1)(h.1); IT-522; QTA Sec 64)
Travelling expense (ITA Sec 8(1)(h); IT-522; QTA Sec 63)

The table below is prepared to help the user determine the deductible portion of employment expenses based on the income tax rules. DT Max will restrict the expenses if necessary.

R = Restricted expenses
U = Unrestricted expenses

R / U Employment expenses

R Advertising

R Meals

R Entertainment expenses

R Accounting & professional fees

R Legal fess and related expenses

R Lodging

R Musical instruments

R Parking

U Supplies

R Artists' employment expenses

R Other expenses

U Maintenance and repairs

U Office expenses

U Supplies

U Rental fees

U Salaries, wages and benefits

U Telephones

U Travel expenses

Vehicle expenses (employment)

R Total fuel costs

R Total insurance premiums

R Licence and registration

U Total interest expense - car

&n bsp; U Total interest expense - other

R Total maintenance and repairs

R Total leasing costs

R Rental fees

R Parking fees

R Other expenses

U Capital cost allowance (CCA)

Office at home expenses

U Heat

U Electricity

R Insurance premiums

U Maintenance and repairs

R Property taxes

U Telephones

R Other expenses

For Quebec taxpayers, the deductible restricted employment expenses must be further reduced by the lesser of:

a) lesser of : i) commission income

ii) restricted expenses

The following options are applicable for the keyword Expenses.e.

Legal fees

Accounting / professional fees

Advertising and promotion

Food and beverages

Entertainment expenses

Cultural event expenses

Lodging

Parking

Supplies - Telephone/telecommunications expenses

Supplies - Other supplies

Other - Travel expenses

Fuel expenses

Maintenance and repairs

Other - Insurance premiums

Other - Membership fees / licence fees

Other - Office expenses

Other - Rental - computer equipment

Other - Rental - cellular telephone

Other - Rental - fax machine

Other - Rental - other

Other - Salaries and wages

Other - Benefits paid for assistant

Other - Subscription fees

Interest - for the purchase of a chain saw or brush cutter

Rental expenses for a chain saw or brush cutter

Cost of chain saw or brush cutter acquired during the year

Snowmobile or ATV - Fuel expenses

Snowmobile or ATV - Maintenance costs

Snowmobile or ATV - Insurance premiums

Artists' employment expenses paid during the yr (fed only)

Artists' employment expenses carried forward

Musical instrument - Maintenance costs

Musical instrument - Rental costs

Musical instrument - Insurance premiums

Use [Alt-J] to enter different values for other jurisdictions.

Oth-Expenses

Enter other employment expenses not listed using Oth-Expenses. These will not be restricted to commission income earned from employment. These employment expenses will only be entered on the federal form T777.

Oth-Exp-Res

Enter other employment expenses not listed using Oth-Exp-Res . These expenses will be restricted to commission income earned from employment. Use [Alt-J] to enter different values for other jurisdictions.

TradeElig-Tool

Use the keyword TradeElig-Tool to enter the acquisition year and the amount of the tradesperson eligible tool.

An eligible tool is a tool (including associated equipment such as a toolbox) that:

you bought to use in your job as a tradesperson and was not used for any purpose before you bought it;
your employer certified as being necessary for you to provide as a condition of, and for use in, your job as a tradesperson; and
is not an electronic communication device (like a cell phone) or electronic data processing equipment (unless the device or equipment can be used only for the purpose of measuring, locating, or calculating).

Note: As an eligible apprentice mechanic, you must :

first calculate the tradesperson's tools deduction, if any, that you qualify for. You may qualify for this deduction if you bought eligible tools for your job in 2023.
You can then complete the calculation for tools for an eligible apprentice mechanic, if you can also make this claim in 2023.

The following options are applicable for the keyword TradeElig-Tool.

2024

2023

2022

2021

2020

2019

2018

2017

2016

2015

2014

2013

2012

2011

2010

2009

2008

2007

2006

Tool-Cost

Use the keyword Tool-Cost to indicate the original cost of each eligible tool purchased in the year. DT Max will use this information to calculate the maximum deduction allowed to an eligible apprentice mechanic. Use [Alt-J] to enter different values for other jurisdictions.

Adjusted-Cost

DT Max will automatically calculate a separate adjusted cost for each eligible tool purchased in the taxation year. The adjusted cost amount is based on the formula provided in the CRA's employment expenses guide. Use [Alt-J] to enter different values for other jurisdictions.

Disposal.t

Use the keyword Disposal.t to enter the amount received during the year as consideration for the disposition of the eligible tool.

The amount by which the proceeds of disposition of each tool exceed the adjusted cost of the eligible tool sold will be included as income.

For Quebec tax purposes, the amount received for the disposition will be entered on line 44 of form TP-78. Use [Alt-J] to enter different values for other jurisdictions.

Tools-Exp-CF

Use the keyword Tools-Exp-CF to enter any unused portion of the deduction for eligible tools carried forward from a prior year. The unused amount can be deducted in a future year against any type of income even if the taxpayer is no longer employed as an eligible apprentice. Use [Alt-J] to enter different values for other jurisdictions.

Tool-Ded-limit

Use the keyword Tool-Ded-limit if you do not wish to claim the maximum deduction. The unused portion of the deduction will be carried forward, and can be applied in a future year against any type of income even if the taxpayer if no longer employed as an apprentice mechanic. Use [Alt-J] to enter different values for other jurisdictions.

Temp-Relocation

The labour mobility deduction provides eligible tradespeople and apprentices working in the construction industry with a deduction for certain temporary relocation expenses. Before completing this section, read the "Labour mobility deduction" section in Guide T4044, Employment Expenses to help you determine if you are eligible to claim this deduction.

The following options are applicable for the keyword Temp-Relocation.

Eligible temporary relocation (simplified method)

Eligible temporary relocation

Not eligible

See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 22900 - Other employment expenses

See the CRA's general income tax guide:
Line 22900 - Other employment expenses

RelocationDesc

Enter a description of the relocation

Travelling-KM

The simplified method, the chart below is the cents/kilometer allow for the province or territory in which the travel began:

Province or territory Cents/kilometer

Alberta 53.0

British Columbia 56.5

Manitoba 54.5

New Brunswick 57.5

Newfoundland & Labrador 59.0

Northwest Territories 70.5

Nova Scotia 58.0

Nunavut 67.5

Ontario 59.0

Prince Edward Island 56.0

Quebec 57.5

Saskatchewan 52.5

Yukon 70.5

Number-Meals

Under the simplified methods, the number of meals is limited to:

One, if the client is absent 4 to 10 hours
two, if the client is absent more than 10 hours but less than 12 hours
three if the client is absent 12 to 24 hours
one every four hours, to a maximum of three per 24-hour period, if the client is absent more than 24 hours.

For the simplified method, an amount of 23$ per meal is allowed except where your client's employer asks him/her to pay less for a meal that is subsidized.

MobilityDeduction

Select and enter the eligible temporary relocation expenses for each eligible temporary relocation of an eligible tradesperson. Include expenses incurred in the year or in the first 31 days of the following year.

An eligible temporary relocation expense does not include:

an expense you have already deducted from income for any taxation year (such as the moving expenses deduction)
a labour mobility deduction that could have been deducted in a previous year
an expense for which you are or were entitled to receive a reimbursement, allowance, or any other form of assistance

The following options are applicable for the keyword MobilityDeduction.

Transportation expenses

Transportation expenses (one round trip per eligible temporary relocation by the taxpayer between the ordinary residence and the temporary lodging)

Meal expenses (during the round trip)

Meal expenses incurred by the taxpayer during the round trip between the ordinary residence and the temporary lodging

Temporary lodging expenses

Temporary lodging is an eligible temporary relocation expense if, throughout the period of the taxpayer's temporary relocation, the taxpayer maintains their ordinary residence as their principal place of residence, and the ordinary residence remains available for the taxpayer's occupancy and is not rented to any other person.

Use [Alt-J] to enter different values for other jurisdictions.

EmplInc-TempReloc

Enter the employment income earned as an eligible tradesperson in the year at the temporary work location in Canada. Use [Alt-J] to enter different values for other jurisdictions.

MobilityDed-CF

Eligible temporary relocation expenses carried forward from the previous years. You can carry forward your unused temporary relocation expenses from line 40 of T777 and deduct them from employment income earned at the same temporary work location in the following year. For more information, see Guide T4044, Employment Expenses. Use [Alt-J] to enter different values for other jurisdictions.

Assistant-Name

Use the keyword Assistant-Name to indicate the name of the assistant or replacement for whom wages or benefits have been paid.

This information is required for the TP-59 Quebec employment expense schedule.

See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 22900 - Other employment expenses

See the CRA's general income tax guide:
Line 22900 - Other employment expenses

Assistant-SIN

Social insurance number of assistant or replacement

Resale-Value

Resale or trade-in value of chain saw or brush cutter Use [Alt-J] to enter different values for other jurisdictions.

See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 22900 - Other employment expenses

See the CRA's general income tax guide:
Line 22900 - Other employment expenses

Allowance.ex

Use the keyword Allowance.ex to enter allowances received for employment expenses.

For the purposes of federal form T777, the allowance will reduce the corresponding expense entered, and only the net amount will appear on the schedule.

For Quebec form TP-59, the allowance will be entered where relevant, depending on the expense that it relates to.

The following options are applicable for the keyword Allowance.ex.

Travel expenses (excluding motor vehicles)

Unrestricted expenses (excl. office expenses)

Expenses restricted to commission income

Restricted home office expenses

Unrestricted home office expenses

Expenses related to musical instruments

Expenses related to forestry work

Expenses related to snowmobile/ATV

Office expenses and related costs

Use [Alt-J] to enter different values for other jurisdictions.

Exp-%Claim.e

If any employment expense is to be deducted at less than 100%, use the keyword Exp-%Claim.e, choose the expense you wish deducted at a lesser rate, and indicate the applicable percentage that for the deduction of this expense.

The following options are applicable for the keyword Exp-%Claim.e.

Legal fees

Accounting / professional fees

Advertising and promotion

Food and beverages

Entertainment expenses

Cultural event expenses

Lodging

Parking

Supplies - Telephone/telecommunications expenses

Supplies - Other supplies

Other - Travel expenses

Fuel expenses

Maintenance and repairs

Other - Insurance premiums

Other - Membership fees / licence fees

Other - Office expenses

Other - Rental - computer equipment

Other - Rental - cellular telephone

Other - Rental - fax machine

Other - Rental - other

Other - Salaries and wages

Other - Benefits paid for assistant

Other - Subscription fees

Interest - for the purchase of a chain saw or brush cutter

Rental expenses for a chain saw or brush cutter

Cost of chain saw or brush cutter acquired during the year

Snowmobile or ATV - Fuel expenses

Snowmobile or ATV - Maintenance costs

Snowmobile or ATV - Insurance premiums

Artists' employment expenses paid during the yr (fed only)

Artists' employment expenses carried forward

Musical instrument - Maintenance costs

Musical instrument - Rental costs

Musical instrument - Insurance premiums

Use [Alt-J] to enter different values for other jurisdictions.

See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 22900 - Other employment expenses

See the CRA's general income tax guide:
Line 22900 - Other employment expenses

Vehicle-Exp.

Use the keyword Vehicle-Exp. to indicate the type of motor vehicle.

A passenger vehicle is a motor vehicle that is designed or adapted primarily to carry individuals on public highways and streets and that seats no more than nine persons, including the driver. However, the term passenger vehicle does not include :

ambulances;
clearly marked emergency medical response vehicles used by individuals to carry out their duties with an emergency medical response or ambulance service, and to carry emergency medical equipment together with one or more emergency medical attendants or paramedics;
motor vehicles acquired or leased primarily to provide taxi services;
buses used by a transit company;
motor vehicles acquired or leased to be sold, rented or leased in the course of a business of selling, renting or leasing motor vehicles;
hearses used in the course of a business of arranging or managing funerals;
motor vehicles used to transport passengers in the course of a business of arranging or managing funerals;
pick-up trucks, vans or similar vehicles that, in the taxation year in which they are acquired or leased,
- are used primarily to transport goods or equipment for the purpose of earning income and that seat no more than three persons, including the driver, or
- are used entirely or almost entirely to transport goods, equipment or passengers for the purpose of earning income;
pick-up trucks that, during the year they are leased or purchased, are used primarily to transport goods, equipment or passengers for the purpose of earning income at a location in Canada situated 30 kilometres or more from an urban area with at least 40,000 inhabitants, if an occupant of the vehicle is required to perform temporary duties at that location or cannot establish or maintain a dwelling at the location because of its remoteness from any established community.

The following options are applicable for the keyword Vehicle-Exp..

Purchased vehicle

Leased passenger vehicle

Leased vehicle other than passenger vehicle

CCA-Class.car

Choose the applicable CCA class related to the motor vehicle expenses claimed. Class 10.1 requires a separate class for each addition.

Automobiles acquired after June 16, 1987, may have to be added to a separate CCA class if the cost exceeds a specific amount.

The following options are applicable for the keyword CCA-Class.car.

Class 10 - 30%

Automobiles, except those you use as a taxi or in a daily rental business, including vans, trucks, tractors, wagons, and trailers. General-purpose electronic data-processing equipment (commonly called computer hardware) and systems software. Under proposed legislative changes of March 23, 2004, computer equipment and systems software will be included in new class 45 and the CCA rate will increase from 30% to 45%. The current rule allowing a separate class election is not available for equipment that qualifies for the 45% rate. However, you may elect to have the current rule apply for equipment that is acquired before 2005.

Class 10.1 - 30%

A passenger vehicle (automobiles costing over $30 000); the depreciable cost is limited to $30 000. No recapture or terminal loss occurs on Class 10.1 disposals and half-year CCA is also allowed in the year of a disposal.

Class 54 - 30% (after 18 Mar. 2019 & before 2028)

Class 54 was created for zero-emission vehicles acquired after March 18, 2019 that would otherwise be included in Class 10 or 10.1, with the same CCA rate of 30%.
There is a limit of $55,000 (plus federal and provincial sales taxes), for 2019, on the capital cost for each zero-emission passenger vehicle in Class 54. The limit will be reviewed annually. Class 54 may include both zero-emission passenger vehicles that do and do not exceed the prescribed threshold. However, unlike Class 10.1, Class 54 does not establish a separate class for each vehicle whose cost exceeds the threshold.
If a zero-emission passenger vehicle is disposed of to a person or partnership with whom you deal at arm's length, and its cost exceeds the prescribed amount, the proceeds of disposition will be adjusted based on a factor equal to the prescribed amount as a proportion of the actual cost of the vehicle. For dispositions made after July 29, 2019, based on proposed legislation, the actual cost of the vehicle will also be adjusted for the payment or repayment of government assistance.
The enhanced first-year allowance will be calculated by: :

100% after March 18, 2019, and before 2024

75% after 2023 and before 2026

55% after 2025 and before 2028

The enhanced first-year allowance will be calculated by :

increasing the net capital cost addition to the new class for property that becomes available for use before 2028, and applying the prescribed CCA rate for the class as described below :

Applying the prescribed CCA rate of 30% to :

2 1/3 times the net addition to the class for property that becomes available for use before 2024

1 1/2 times the net addition to the class for property that becomes available for use in 2024 or 2025

5/6 times the net addition to the class for property that becomes available for use after 2025 and before 2028

suspending the existing CCA half-year rule

Class 55 - 40% (after 18 Mar. 2019 & before 2028)

Class 55 was created for zero-emission vehicles acquired after March 18, 2019 otherwise included in Class 16, with the same CCA rate of 40%.
The enhanced first-year allowance will be calculated by: :

100% after March 18, 2019, and before 2024

75% after 2023 and before 2026

55% after 2025 and before 2028

The enhanced first-year allowance will be calculated by :

increasing the net capital cost addition to the new class for property that becomes available for use before 2028, and applying the prescribed CCA rate for the class as described below :

Applying the prescribed CCA rate of 40% to :

1 1/2 times the net addition to the class for property that becomes available for use before 2024

7/8 times the net addition to the class for property that becomes available for use in 2024 or 2025

3/8 times the net addition to the class for property that becomes available for use after 2025 and before 2028

suspending the existing CCA half-year rule

Class 56 - 30% (after 1 Mar. 2020 & before 2028)

Class 56 includes a temporary enhanced first-year CCA rate of 100% in respect of eligible zero-emission automotive equipment and vehicles that currently do not benefit from the accelerated rate provided by Classes 54 and 55. These vehicles and equipment would be included in new Class 56.
To be eligible for this first-year enhanced allowance, a vehicle or equipment must be automotive (i.e., self-propelled) and fully electric or powered by hydrogen. Vehicles or equipment that are powered partially by electricity or hydrogen (which includes hybrid vehicles and vehicles that require human or animal power for propulsion) would not be eligible.
Class 56 would apply to eligible zero-emission automotive equipment and vehicles that are acquired on or after March 2, 2020 and that become available for use before 2028, subject to a phase-out for equipment and vehicles that become available for use after 2023. A taxpayer would be able to claim the enhanced allowance in respect of an eligible zero-emission automotive equipment or vehicle only for the taxation year in which the vehicle first becomes available for use.
For taxation years 2020 to 2023 : rate = 100%
For taxation years 2024 to 2025 : rate = 75%
For taxation years 2026 to 2027 : rate = 55%
For taxation years 2028 and following : N/A
CCA would be deductible on any remaining balances in Class 56 on a declining-balance basis at a rate of 30%. An election would be available to forgo Class 56 treatment and instead include property in the Class in which it would otherwise be eligible.

Class 57 - 8% (after 31 Dec. 2021 & before 2041)

Use this option to enter a property that is part of a CCUS project of a taxpayer and that is

(a) equipment that is not required for hydrogen production, natural gas processing or acid gas injection and that

(i) is to be used solely for capturing carbon dioxide

(A) that would otherwise be released into the atmosphere, or

(B) directly from the ambient air,

(ii) prepares or compresses captured carbon for transportation, or,

(iii) is power or heat production equipment that solely supports the CCUS process,

(b) equipment that is to be used solely for transportation of captured carbon,

(c) equipment that is to be used solely for storage of captured carbon in a geological formation (other than for enhanced oil recovery),

(d) monitoring and control equipment that is to be used solely for the functioning of any equipment described in paragraphs (a) to (c),

(e) a building or other structure all or substantially all of which is used, or to be used, for the installation or operation of equipment described in paragraphs (a) to (d), or

(f) property that is used solely to

(i) convert another property that would not otherwise be described in any of paragraphs (a) to (e) if the conversion causes the other property to satisfy the description under any of paragraphs (a) to (e), or

(ii) refurbish property described in any of paragraphs (a) to (e).

Class 58 - 20% (after 31 Dec. 2021 & before 2041)

Use this option to enter a property that is part of a CCUS project of a taxpayer, and that is

(a) equipment to be used solely for using carbon dioxide in industrial production (including for enhanced oil recovery),

(b) monitoring and control equipment to be used solely for the functioning of equipment included in paragraph (a),

(c) a building or other structure all or substantially all of which is used, or to be used, for the installation or operation of equipment described in paragraph (a) or (b), or

(d) property that is used solely to

ÿ
(i) convert another property that would not otherwise be described in any of paragraphs (a) to (e) if the conversion causes the other property to satisfy the description under any of paragraphs (a) to (c), or

(ii) refurbish property described in any of paragraphs (a) to (c).

Class 59 - 100% (after 31 Dec. 2021 & before 2041)

Use this option to enter a property that is an expenditure incurred by the taxpayer after 2021 and that is

(a) for the purpose of determining the existence, location, extent or quality of a geological formation to permanently store captured carbon (other than for enhanced oil recovery) in Canada, including such an expense that is

(i) a geological, geophysical or geochemical expense, or

(ii) an expense for environmental studies or community consultations, including studies or consultations that are undertaken to obtain a right, licence or privilege for the purpose of determining the existence, location, extent or quality of a geological formation to permanently store captured carbon (other than for enhanced oil recovery); and

(b) an expense other than an expense

(i) incurred in drilling or completing an oil or gas well or in building a temporary access road to, or preparing a site in respect of, any such well, or

(ii) described in Class 60.

Class 60 - 30% (after 31 Dec. 2021 & before 2041)

Use this option to enter a property that is an expenditure incurred after 2021 by the taxpayer in

(a) drilling or converting a well in Canada for the permanent storage of captured carbon (other than for enhanced oil recovery),

(b) drilling or completing a well for the permanent storage of captured carbon (other than for enhanced oil recovery) in Canada, building a temporary access road to the well or preparing a site in respect of the well, or

(c) drilling or converting a well in Canada for the purposes of monitoring pressure changes or other phenomena in captured carbon permanently stored in a geological formation (other than for enhanced oil recovery).

Model.ca

Use the keyword Model.ca to enter the model of the vehicle.

Make.ca

Use the keyword Make.ca to enter the make of the vehicle.

RegistrationNo.

Enter the registration number of the vehicle.

Purch-Date

Use the keyword Purch-Date to enter the date of purchase of the automobile.

UCC-Open

This is the amount of undepreciated capital cost (UCC) at the beginning of the fiscal period. Generally, the UCC is the amount left after the taxpayer deducts CCA from the capital cost of a depreciable property. Each year, the CCA that the taxpayer claims reduces the UCC of the property.

Use the keyword Adjust-UCC to subtract from the UCC at the beginning of 2023, any investment tax credit that was claimed or was refunded in 2022. Also subtract any 2022 investment tax credit that was carried back to a year before 2022.

Use [Alt-J] to enter different values for other jurisdictions.

Kilometres

Use the keyword Kilometres to enter the number of kilometres travelled for business or employment during the year.

This value is used by DT Max in fixing a percentage of use for business or employment.

Keeping a log of the business use of your client's vehicle is essential to claiming automobile expenses. Figure out the difference between the taxpayer's odometer reading from January 1st and December 31st to get the total kilometres driven through the year. Enter the total number and the business use number. This will provide a percentage of business use which will be used to calculate your client's total claim for business-related automobile expenses.

The following options are applicable for the keyword Kilometres.

Kilometres travelled for business or work

Kilometres travelled in the year for business or employment purposes.

Total kilometres travelled

Total kilometres travelled this year.

Use [Alt-J] to enter different values for other jurisdictions.

Expenses.car

Use the keyword Expenses.car to enter the amount of car expenses incurred.

The following options are applicable for the keyword Expenses.car.

Fuel costs

Maintenance and repairs for the year

Insurance premiums

Supplementary business insurance

Licence and registration

Interest - passenger vehicle

Interest - other than passenger vehicle

Electricity for zero-emission vehicles

Rental fees

Use this option to enter the short term leasing costs for a motor vehicle. These include, for instance, the costs paid to a car rental company.

Parking fees

Other expenses (please specify)

Use [Alt-J] to enter different values for other jurisdictions.

Days-Interest

Use the keyword Days-Interest to enter the number of days that interest on a car loan was paid this year.

If nothing is entered here, DT Max will default to a full year. Use [Alt-J] to enter different values for other jurisdictions.

Leasing-Cost

Use Leasing-Cost to enter the total leasing charges for this vehicle, namely the costs incurred in the current tax year and the costs already deducted in the past.

The following options are applicable for the keyword Leasing-Cost.

Total current year lease costs

Portion current year lease cost (pre-GST/HST changes)

Lease payments already deducted (prior years)

Use [Alt-J] to enter different values for other jurisdictions.

Leasing-Date

Use the keyword Leasing-Date to enter the lease beginning date and the lease ending date of leasing contract.

The following options are applicable for the keyword Leasing-Date.

Beginning of leasing contract

End of leasing contract

List-Price

Use the keyword List-Price to enter the manufacturer's suggested retail price for the passenger vehicle leased. Do not include taxes. Use [Alt-J] to enter different values for other jurisdictions.

Deemed-Interest

This keyword is only used to fill lines 5 and 15 of the work chart "Eligible automobile leasing expenses", which is reserved for Quebec residents.

Indicate the amount of interest that would have been earned on the portion of the refundable amounts that exceeds $1,000. The refundable amounts must pertain to the leasing of a passenger vehicle and include all of the sums that the lessor is required to refund to the client under the leasing contract (e.g. a deposit the client gave to the lessor). However, refundable amounts do not include refunds or rebates granted under GST or QST legislation. Contact the MRQ to find out the prescribed interest rates in effect during the term of the leasing contract.

Here are some of the rates available:

Year From To Rates

2004 1 January 1st, 2004, March 31, 2004 3.0%

2 April 1st, 2004, June 30, 2004 3.0%

3 July 1st, 2004, September 30, 2004 2.0%

4 October 1st, 2004, December 31, 2004 3.0%

2005 1 January 1st, 2005, March 31, 2005 3.0%

2 April 1st, 2005, June 30, 2005 3.0%

3 July 1st, 2005, September 30, 2005 3.0%

4 October 1st, 2005, December 31, 2005 3.0%

2006 1 January 1st, 2006, March 31, 2006 3.0%

2 April 1st, 2006, June 30, 2006 4.0%

3 July 1st, 2006, September 30, 2006 4.0%

4 October 1st, 2006, December 31, 2006 5.0%

2007 1 January 1st, 2007, March 31, 2007 5.0%

2 April 1st, 2007, June 30, 2007 5.0%

3 July 1st, 2007, September 30, 2007 5.0%

4 October 1st, 2007, December 31, 2007 5.0%

2008 1 January 1st, 2008, March 31, 2008 4.0%

2 April 1st, 2008, June 30, 2008 4.0%

3 July 1st, 2008, September 30, 2008 3.0%

4 October 1st, 2008, December 31, 2008 3.0%

2009 1 January 1st, 2009, March 31, 2009 3.0%

2 April 1st, 2009, June 30, 2009 3.0%

3 July 1st, 2009, September 30, 2009 3.0%

4 October 1st, 2009, December 31, 2009 3.0%

2010 1 January 1st, 2010, March 31, 2010 3.0%

2 April 1st, 2010, June 30, 2010 3.0%

3 July 1st, 2010, September 30, 2010 3.0%

4 October 1st, 2010, December 31, 2010 3.0%

2011 1 January 1st, 2011, March 31, 2011 3.0%

2 April 1st, 2011, June 30, 2011 3.0%

3 July 1st, 2011, September 30, 2011 3.0%

4 October 1st, 2011, December 31, 2011 3.0%

2012 1 January 1st, 2012, March 31, 2012 3.0%

2 April 1st, 2012, June 30, 2012 3.0%

3 July 1st, 2012, September 30, 2012 3.0%

4 October 1st, 2012, December 31, 2012 3.0%

2013 1 January 1st, 2013, March 31, 2013 3.0%

2 April 1st, 2013, June 30, 2013 3.0%

3 July 1st, 2013, September 30, 2013 3.0%

4 October 1st, 2013, December 31, 2013 4.0%

2014 1 January 1st, 2014, March 31, 2014 3.0%

2 April 1st, 2014, June 30, 2014 3.0%

3 July 1st, 2014, September 30, 2014 3.0%

4 October 1st, 2014, December 31, 2014 3.0%

2015 1 January 1st, 2015, March 31, 2015 3.0%

2 April 1st, 2015, June 30, 2015 3.0%

3 July 1st, 2015, September 30, 2015 3.0%

4 October 1st, 2015, December 31, 2015 3.0%

2016 1 January 1st, 2016, March 31, 2016 3.0%

2 April 1st, 2016, June 30, 2016 3.0%

3 July 1st, 2016, September 30, 2016 3.0%

4 October 1st, 2016, December 31, 2016 3.0%

2017 1 January 1st, 2017, March 31, 2017 3.0%

2 April 1st, 2017, June 30, 2017 3.0%

3 July 1st, 2017, September 30, 2017 3.0%

4 October 1st, 2017, December 31, 2017 3.0%

2018 1 January 1st, 2018, March 31, 2018 3.0%

2 April 1st, 2018, June 30, 2018 4.0%

3 July 1st, 2018, September 30, 2018 4.0%

4 October 1st, 2018, December 31, 2018 4.0%

2019 1 January 1st, 2019, March 31, 2019 4.0%

2 April 1st, 2019, June 30, 2019 4.0%

3 July 1st, 2019, September 30, 2019 4.0%

4 October 1st, 2019, December 31, 2019 4.0%

2020 1 January 1st, 2020, March 31, 2020 4.0%

2 April 1st, 2020, June 30, 2020 4.0%

3 July 1st, 2020, September 30, 2020 3.0%

4 October 1st, 2020, December 31, 2020 3.0%

2021 1 January 1st, 2021, March 31, 2021 3.0%

2 April 1st, 2021, June 30, 2021 3.0%

3 July 1st, 2021, September 30, 2021 3.0%

4 October 1st, 2021, December 31, 2021 3.0%

2022 1 January 1st, 2022, March 31, 2022 3.0%

2 April 1st, 2022, June 30, 2022 3.0%

3 July 1st, 2022, September 30, 2022 4.0%

4 October 1st, 2022, December 31, 2022 5.0%

2023 1 January 1st, 2023, March 31, 2023 6.0%

2 April 1st, 2023, June 30, 2023 7.0%

3 July 1st, 2023, September 30, 2023 7.0%

4 October 1st, 2023, December 31, 2023 7.0%

Two options are available for this entry:

THIS YEAR

To determine the amount to enter on line 15 of the work chart "Eligible automobile leasing expenses", calculate the interest at the prescribed rate for the year in question.

THIS YEAR AND PRIOR YEARS

To determine the amount to enter on line 5 of the work chart "Eligible automobile leasing expenses", calculate the interest at the prescribed rate for all the years since the amount became refundable.

The following options are applicable for the keyword Deemed-Interest.

This year

Prior years

Leasing-Reimb

This is relevant to Quebec residents only.

Do not include refunds and rebates granted under GST or QST legislation.

Two options are available:

THIS YEAR

Enter the total reimbursement to which the client is entitled for the year with respect to leasing expenses.

THIS YEAR AND PRIOR YEARS

Enter the total reimbursement to which the client is entitled with respect to leasing expenses, calculated from the day the contract took effect to the end of the year in question.

The following options are applicable for the keyword Leasing-Reimb.

This year

Prior years

Leasing-OV

Only use this keyword if you wish to bypass the automatic calculation performed by DT Max. Amounts entered in other keywords associated with leasing expenses will then be ignored. Use [Alt-J] to enter different values for other jurisdictions.

Allowance.c

Use the keyword Allowance.c to enter car expense allowances, rebates and repayments received from the employer.

If you are reporting vehicle expenses as an employment expense, DT Max will deduct the allowance from the total vehicle expenses otherwise deductible.

If you are reporting vehicle expenses as a business expense, DT Max will report the allowance as other income on the business statement.

If the allowance received exceeds the vehicle expenses otherwise deductible, neither the allowance nor the vehicle expenses should be reported. In this case, do not enter either item.

The following options are applicable for the keyword Allowance.c.

Allowance - Motor vehicle expenses

Use [Alt-J] to enter different values for other jurisdictions.

Additions.db

Use Additions.db to enter the cost of current year capital additions (acquisitions) to this CCA class (determined on a declining balance basis).

The amounts and descriptions entered here will appear on the CCA schedule. Use [Alt-J] to enter different values for other jurisdictions.

Additions-AIIP.db

Use Additions-AIIP.db to enter the cost of current year capital additions (acquisitions after November 20, 2018) eligible to the capital cost allowance (CCA) acceleration to this CCA class (determined on a declining balance basis).

The Accelerated Investment Incentive will provide an enhanced first-year allowance for capital property that is subject to the CCA rules (referred to as eligible property), excluding certain property discussed in the Restrictions section below. The Accelerated Investment Incentive will also not apply to property in Classes 53 (manufacturing and processing machinery and equipment), 43.1 and 43.2 (clean energy equipment), which will rather be eligible for the full expensing measure introduced in this Statement.

The Accelerated Investment Incentive will effectively suspend the half-year rule (and equivalent rules for Canadian vessels and Class 13 property) in respect of eligible property. The allowance will then generally be calculated by applying the prescribed CCA rate for a class to one-and-a-half times the net addition to the class for the year. As a result, property currently subject to the half-year rule will, in essence, qualify for an enhanced CCA equal to three times the normal first-year allowance and property not currently subject to the half-year rule will qualify for an enhanced CCA equal to one-and-a-half times the normal first year allowance.

For example, prior to the introduction of the Accelerated Investment Incentive, a property in Class 8, which has a prescribed rate of 20 per cent, would be eligible for CCA of 10 per cent of the cost of the property in the year it becomes available for use, due to the half-year rule. Under the Accelerated Investment Incentive, the taxpayer will be eligible for CCA of 30 per cent of the cost of the property that is one-and-a-half times the CCA calculated using the prescribed rate of 20 per cent or three times the 10-per-cent CCA that could otherwise be claimed in the first year.

Restrictions
The Income Tax Act and the Income Tax Regulations include a series of rules designed to protect the integrity of the CCA regime and the tax system more broadly. These include rules related to limited partners, specified leasing properties, specified energy properties and rental properties. In certain circumstances, these rules can restrict a CCA deduction, or a loss in respect of such a deduction, that would otherwise be available. These integrity rules will continue to apply.

Certain additional restrictions will be placed on property that is eligible for the Accelerated Investment Incentive. Property that has been used, or acquired for use, for any purpose before it is acquired by the taxpayer will be eligible for the Accelerated Investment Incentive only if both of the following conditions are met:

neither the taxpayer nor a non-arm's-length person previously owned the property; and
the property has not been transferred to the taxpayer on a tax-deferred rollover basis.

The amounts and descriptions entered here will appear on the CCA schedule. Use [Alt-J] to enter different values for other jurisdictions.

Additions-AIIPQ.db

Use Additions-AIIPQ.db to enter the cost of current year capital additions (acquisitions after December 3, 2018) eligible to the capital cost allowance (CCA) acceleration to this CCA class (determined on a declining balance basis).

Following the initiatives announced by the federal government, to further encourage businesses to invest, the Québec government is announcing that, up until 2024, they will be able to immediately write off the full cost of investments in:

computer hardware;
manufacturing and processing equipment;
clean energy generation equipment;
intellectual property.

Under the current tax legislation, in the first taxation year in which a property is used, the capital cost allowance can be claimed for only half of the cost of the acquired property (half-year rule).

To enable businesses to write off 100% of the value of their investments in the first year, the half-year rule will no longer apply in respect of eligible investments.

Following the initiatives announced by the federal government, and to encourage businesses to increase their investments in Québec, the government is introducing an enhanced capital cost allowance.

Businesses will be able to claim up to three times the amount of the capital cost allowance normally applicable in the first year for all types of investments not covered by the increase in the depreciation rate to 100%.

This new measure will apply to all businesses that make investments in any sector of the economy and in any region.

It applies to property acquired after November 20, 2018 and before 2028.

The enhanced capital cost allowance can be claimed only for the taxation year in which the property becomes available for use.

Accelerated depreciation of property that is qualified intellectual property or general-purpose electronic data processing equipment
The proposed changes to the federal tax system regarding accelerated depreciation will be adjusted, for the purposes of Quebec's tax system, so that a taxpayer may deduct, for the taxation year in which the property becomes available for use, the full cost of acquisition of a property that is qualified intellectual property or general-purpose electronic data processing equipment.

Special rules applicable in the case of qualified intellectual property
Where an accelerated investment incentive property is qualified intellectual property that is property included in Class 14 of Schedule B to the Regulation respecting the Taxation Act, the product obtained by multiplying, by 0.5, the portion of the capital cost of the property for the taxpayer determined on the basis of the property's remaining life at the time the cost was incurred, for the taxation year in which the property becomes available for use, will be replaced, when the property becomes available for use before 2024, by an amount corresponding to the amount by which the capital cost of the property for the taxpayer exceeds that portion.

Where an accelerated investment incentive property is qualified intellectual property that is incorporeal capital property to which a capital cost allowance rate of 5% (Class 14.1) applies, the variable "0.5" used to determine the amount to be added to the undepreciated capital cost of property in that class, at the end of the taxation year in which the property becomes available for use (before any deduction in respect of the capital cost allowance for the year), will be replaced by the variable "19: where the property becomes available for use before 2024.

Special rules applicable in the case of general-purpose electronic data processing equipment
Where an accelerated investment incentive property is property composed of general-purpose electronic data processing equipment and systems software for that equipment, namely, property included in Class 50 of Schedule B to the Regulation respecting the Taxation Act, acquired after the day of publication of this information bulletin and used primarily in Québec in the course of carrying on a business, the variable "0.5" used to determine the amount to be added to the undepreciated capital cost of property in that class, at the end of the taxation year in which the property becomes available for use (before any deduction in respect of the capital cost allowance for the year), will be replaced by the variable "9/11" where the property becomes available for use before 2024.

The amounts and descriptions entered here will appear on the CCA schedule.

Adjust-Curr

The adjustment entered here will be deducted from (if negative) or added to (if positive) the capital cost of this class on the CCA schedule.

Enter the amount of adjustments to be added or deducted to the capital cost in the year of acquisition.

GST and PST rebates received in the year of acquisition are examples of such adjustments. Use [Alt-J] to enter different values for other jurisdictions.

Adjust-Curr-AIIP

The adjustment entered here will be deducted from (if negative) or added to (if positive) the capital cost (after November 20, 2018) of this class on the CCA schedule.

Enter the amount of adjustments to be added or deducted to the capital cost in the year of acquisition.

GST and PST rebates received in the year of acquisition are examples of such adjustments. Use [Alt-J] to enter different values for other jurisdictions.

Adjust-Curr-AIIPQ

The adjustment entered here will be deducted from (if negative) or added to (if positive) the capital cost (after December 3, 2018) of this class on the CCA schedule.

Enter the amount of adjustments to be added or deducted to the capital cost in the year of acquisition.

GST and PST rebates received in the year of acquisition are examples of such adjustments.

Adjust-UCC

The adjustment entered here will be deducted from (if negative) or added to (if positive) the undepreciated capital cost of this class on the CCA schedule.

Enter the amount of adjustments to be added or deducted.

Adjustments would be necessary, for example, if there was an investment tax credit on a prior year addition, or if an investment tax credit was applied. Use [Alt-J] to enter different values for other jurisdictions.

ACB.cca

Use the keyword ACB.cca to enter the ACB of the depreciable property on hand in this class.

This is the amount on which the taxpayer first claims CCA. The capital cost of a property is usually the total of:

the purchase price (not including the cost of land, which is usually not depreciable;
the part of your client's legal, accounting, engineering, installation, and other fees that relates to the buying or construction of the property (not including the part that applies to land);
the cost of any additions or improvements he or she made to the property after you acquired it, if your client did not claim these costs as a current expense (such as modifications to accommodate persons with disabilities); and
for a building, soft costs (such as interest, legal and accounting fees, and property taxes) related to the period that the client is constructing, renovating, or altering the building, if these expenses have not been deducted as current expenses.

Upon disposition of the depreciable property, remove the ACB from this class. Use [Alt-J] to enter different values for other jurisdictions.

Disposition

Use the keyword Disposition to indicate a disposition in the year

Proceeds.cc

Use Proceeds.cc to enter the total amount of the proceeds of disposition of an asset within this group with a description of the asset.

Please be sure to enter the same description in the keyword ACB-Disp.cca so that the program can properly link disposed assets.

The proceeds of disposition usually mean the selling price of a property. The proceeds of disposition are the amounts that your client receives, or that the CRA considers your client to have received, when he disposes of his property. This could include compensation that your client receives for property that someone destroys, expropriates, steals, or damages. Special rules may apply if your client disposes of a building for less than both its undepreciated capital cost and capital cost. Use [Alt+J] to enter different values for other jurisdictions. Use [Alt-J] to enter different values for other jurisdictions.

Proceeds.cca

Use Proceeds.cca to enter the total amount of the proceeds of disposition of an asset within this group with a description of the asset.

ACB-Disp.cca

Enter the ACB of the capital assets in this group, which were disposed of during the year.

Please be sure to enter the same description in the keyword Proceeds.cc so that the program can properly link disposed assets.

DT Max will calculate the CCA claim, the depreciation recapture, and, if the class is liquidated, the terminal loss except for part XVII method.

If the class is liquidated, select the option "Yes" for the keyword Liquidate . Use [Alt+J] to enter different values for other jurisdictions. Use [Alt-J] to enter different values for other jurisdictions.

ACB-Disp.cc

Enter the ACB of the capital assets in this group, which were disposed of during the year.

DT Max will calculate the CCA claim, the depreciation recapture, and, if the class is liquidated, the terminal loss except for part XVII method.

NAL-Disp

Use the keyword NAL-Disp to enter the description of the asset if it is disposed of to a person or partnership with which the trust deals at non-arm's length.

Exp-Disp.cca

Use Exp-Disp.cca to enter expenses associated with the disposition of assets entered in this class.

The amount entered will be deducted from the proceeds of disposition and the net amount will be entered on the CCA schedule to determine the amount of the CCA class reduction. Use [Alt-J] to enter different values for other jurisdictions.

Part-ProcAIIP

Use the keyword Part-ProcAIIP to enter the portion of the proceeds of disposition that is an AIIP only and that is included in the proceeds of disposition in the keyword Proceeds.cca . DT Max requires the details of the proceeds of disposition when the class is made up of different types of property. Use [Alt-J] to enter different values for other jurisdictions.

Part-ProcAIIPQ

Use the keyword Part-ProcAIIPQ to enter the portion of the proceeds of disposition that is an AIIPQ only and that is included in the proceeds of disposition in the keyword Proceeds.cca . DT Max requires the details of the proceeds of disposition when the class is made up of different types of property. Use [Alt-J] to enter different values for other jurisdictions.

Part-ProcDIEP

Use the keyword Part-ProcDIEP to enter the portion of the proceeds of disposition that is a DIEP only and that is included in the proceeds of disposition in the keyword Proceeds.cca . DT Max requires the details of the proceeds of disposition when the class is made up of different types of property. Use [Alt-J] to enter different values for other jurisdictions.

Part-ProcDIEPaiip

Use the keyword Part-ProcDIEPaiip to enter the portion of the proceeds of disposition that is both a DIEP and an AIIP and that is included in the proceeds of disposition in the keyword Proceeds.cca . DT Max requires the details of the proceeds of disposition when the class is made up of different types of property. Use [Alt-J] to enter different values for other jurisdictions.

Part-ProcDIEPaiipQ

Use the keyword Part-ProcDIEPaiipQ to enter the portion of the proceeds of disposition that is both a DIEP and an AIIPQ and that is included in the proceeds of disposition in the keyword Proceeds.cca . DT Max requires the details of the proceeds of disposition when the class is made up of different types of property. Use [Alt-J] to enter different values for other jurisdictions.

RecapturOV

Use RecapturOV to override the recapture of depreciation calculated by DT Max.

Depreciation recapture is calculated for all CCA classes (with the exception of class 10.1) and for the cumulative eligible capital account.

In the year of disposition, there is no depreciation recapture or terminal loss for a class 10.1 asset. Instead, the half-year rule applies and CCA may be claimed on the opening balance of the class at one-half the rate, as is allowed by the income tax rules. Use [Alt-J] to enter different values for other jurisdictions.

TermlossOV

Use TermlossOV to override the terminal loss calculated by DT Max.

Terminal loss is calculated for all CCA classes (with the exception of class 10.1) and for the cumulative eligible capital account.

CalcCapGain.cca

Calculate the capital gain and carry the result on schedule 3

The following options are applicable for the keyword CalcCapGain.cca.

Calculate capital gain

Do not calculate capital gain

Cap-GainOV.cca

Use Cap-GainOV.cca to override the gain within this group. Note that using an override here may give the impression that some of the calculations don't work. It is better to find the correct amounts and enter them. Incorrect amounts will be entered into the keying field for proceeds, which will cause a delay and may lead to further problems. Use [Alt-J] to enter different values for other jurisdictions.

Liquidate

Use the keyword Liquidate to specify whether the class has been liquidated or not.

See ACB-Disp.cca for details.

HalfYear-CCA

Use HalfYear-CCA to override the application of the half-year rule to current year additions in classes where the rule normally applies. Some properties are not subject to the 50% rule. Some examples are those in classes 13, 14, 15, 23, 24, 27, 29, and 34, as well as some of those in class 12 such as small tools that cost less than $200.

See subsections 1100(2) to (2.4) of the federal Income Tax Act for exceptions to the half-year rule.

If the addition is not subject to the half-year rule, select "NO" with this keyword. The 50% rule does not apply when the available-for-use rules deny a CCA claim until the second tax year after the year your client acquired the property.

CCA-Limit

Use CCA-Limit to limit the amount of capital cost allowance or cumulative eligible capital amount to be claimed on this class.

You do not have to claim the maximum amount of CCA in any given year. You can claim any amount you like, from zero to the maximum allowed for the year. For example, if your client does not have to pay income tax for the year, you may not want to claim CCA. Claiming CCA reduces the balance of the class by the amount of CCA claimed. As a result, the CCA available for future years will be reduced.

DT Max will claim the lesser of the limit entered and the maximum allowable claim for the class, calculated on the CCA schedule. Use [Alt-J] to enter different values for other jurisdictions.

CCA-OV

Use the keyword CCA-OV to override CCA classes within a Business group. Use [Alt-J] to enter different values for other jurisdictions.

CarbonRebate.1

Use the keyword CarbonRebate.1 to indicate if the asset is Eligible for the Yukon general business carbon price rebate.

You can claim this rebate for the portion of the year that meets all of the following conditions:

you operated a business inside of Yukon or, you earned income from a rental property in Yukon while you were a Yukon resident in 2023
your business had assets that burned fossil fuels, other than diesel, in 2023
you did not and will not receive a carbon tax rebate for 2023 for certain mining businesses

This refundable income tax credit will be based on the undepreciated capital cost (UCC) of assets used in your business in 2023, as shown in the capital cost allowance (CCA) schedule that you used to calculate your business income or your share of income from a partnership. There are 3 asset categories:

category 1: buildings
category 2: equipment that burns fossil fuels
category 3: "green" assets, designed to consume non-fossil fuels

Eligible Yukon asset
An eligible Yukon asset is a property that meets all the following conditions:

it is a depreciable property that you owned on December 31, 2023, and is included in an eligible class
you used it throughout 2023 mainly in carrying on a business in Yukon
it was situated in Yukon at all, or substantially all, times in 2023, unless it was cross-border transport equipment

Note: Some industrial assets are not eligible. Contact the Canada Revenue Agency for more information

Mining-CarbonReb

Use the keyword Mining-CarbonReb to indicate whether you are eligible or not for the Yukon mining business carbon price rebate

Cross-Border.2

Use the keyword Cross-Border.2 to indicate if the equipment used in cross-border transport. Cross-border transport equipment
Cross-border transport equipment is an eligible Yukon asset if it meets either of the following conditions:

you used it in 2023 mainly to transport passengers or goods between a place in Yukon and a place outside of Yukon
you elected to treat it as cross-border transport equipment

NetFuel-Yukon

Use the keyword NetFuel-Yukon to enter the Net fuel quantity used in Yukon for opereting the cross-border transport equipment.

NetFuel-Worldwide

Use the keyword NetFuel-Worldwide to enter the net fuel quantity used worldwide (including Yukon) for opereting that equipment.

CCA-Class.e

Choose the applicable CCA class.

DT Max will allow you to enter separate classes. All separate CCA-Class.e groups entered will be treated as separate CCA classes. Separate classes are allowed for property of the same class relating to separate businesses and for property of the same class which is held for different purposes i.e. earning income from business vs. earning income from property (see Fed. Income Tax Reg. 1101).

Capital Cost Allowances are listed by group. This enables DT Max to calculate each CCA group separately and allow the tax practitioner to allocate as much CCA as required to any business or rental property. It enables DT Max to calculate Recapture of CCA and Terminal Losses, and to allow for separate Classes when required.

The tax practitioner must be careful to use separate Classes only for separate businesses or when otherwise required. He must examine his files to make sure that CCA, Recapture of CCA and Terminal Loss have properly been allocated. He must be careful that he has allocated all the CCA. DT Max will warn you of any discrepancies that it can diagnose.

The following options are applicable for the keyword CCA-Class.e.

Class 8 - 20%

Property that you did not include in any other class. Some examples are fixtures, furniture, machinery, photocopiers, refrigeration equipment, telephones, and tools costing $200 or more. Class 8 also includes outdoor advertising signs you bought after 1987. Under proposed legislative changes, data network infrastructure equipment acquired after March 22, 2004 (usually included in class 8 at 20%) will be included in a new class 46 with a 30% CCA rate.

Class 8 - 20% (Class 8.1 - 33 1/3%)

A drawing, print, engraving, sculpture, painting or other work of art of the same nature by a Canadian artist in order to display it at his place of business.

Description.ca

Use the keyword Description.ca to enter a description of the asset included in this CCA class.

Purch-Date

Use the keyword Purch-Date to enter the date of purchase of the automobile.

Purch-Date.cca

Use the keyword Purch-Date.cca to enter the date of purchase of the property.

UCC-Open

Use [Alt-J] to enter different values for other jurisdictions.

Class12-Que

Use the keyword Class12-Que to specify whether this is a class 12 for Quebec tax purposes. If so, DT Max will treat it as such.

Class18-Que

Use the keyword Class18-Que to specify whether this is a class 18 for Quebec tax purposes. If so, DT Max will treat it as such.

Class18-Ded

Use the keyword Class18-Ded to enter the Quebec additional deduction on class 18 additions.

A taxpayer may claim an additional deduction equal to 85% of the CCA claimed for a taxation year.

The additional deduction is not subject to CCA recapture upon disposition of the property.

CCA-Factor

Use the keyword CCA-Factor to enter the portion of CCA class used for business or employment purposes.

This keyword was mainly introduced for motor-vehicle expenses claimed for business purposes. Basically, motor vehicle expenses claimed for business purposes are reported before CCA. According to the government forms replacing the business statements, you were asked to indicate the opening UCC ( UCC-Open ) at the percentage allocated to the business. Given that many prefer to have access to the real number that represent the total UCC-Open, additions or dispositions, DT Max has introduced this new keyword in the CCA-Class group. You can enter the total and CCA-Factor, and DT Max will allocate allowable amounts. Or you can ignore this keyword, and enter only the business portion as UCC-Open, additions or dispositions.

If CCA-Factor is used, and there are additions or dispositions in the year, the "Details" section of the CCA schedule will not indicate a personal portion because DT Max does not know the purpose for the CCA-Factor used.

Additions.db

Use Additions.db to enter the cost of current year capital additions (acquisitions) to this CCA class (determined on a declining balance basis).

The amounts and descriptions entered here will appear on the CCA schedule. Use [Alt-J] to enter different values for other jurisdictions.

Additions-AIIP.db

neither the taxpayer nor a non-arm's-length person previously owned the property; and
the property has not been transferred to the taxpayer on a tax-deferred rollover basis.

The amounts and descriptions entered here will appear on the CCA schedule. Use [Alt-J] to enter different values for other jurisdictions.

Additions-AIIPQ.db

computer hardware;
manufacturing and processing equipment;
clean energy generation equipment;
intellectual property.

To enable businesses to write off 100% of the value of their investments in the first year, the half-year rule will no longer apply in respect of eligible investments.

Following the initiatives announced by the federal government, and to encourage businesses to increase their investments in Québec, the government is introducing an enhanced capital cost allowance.

Businesses will be able to claim up to three times the amount of the capital cost allowance normally applicable in the first year for all types of investments not covered by the increase in the depreciation rate to 100%.

This new measure will apply to all businesses that make investments in any sector of the economy and in any region.

It applies to property acquired after November 20, 2018 and before 2028.

The enhanced capital cost allowance can be claimed only for the taxation year in which the property becomes available for use.

The amounts and descriptions entered here will appear on the CCA schedule.

Additions.sl

Use Additions.sl to enter current year additions to this CCA class (determined on a straight-line basis).

The amounts and descriptions entered will appear on the CCA schedule.

For classes 13 and 14, DT Max will calculate the CCA based on the number of years remaining in the lease term (class 13) or useful life of the asset (class 14) for the additions entered. Next year, the CCA calculated will be carried forward into the Annual-CCA keyword in this group.

For class 13 the minimum amortization period is 5 years and the maximum is 40 years. If the number of years entered for an addition in the Additions.sl keyword is not within this range, DT Max will use the minimum or maximum allowed. Use [Alt-J] to enter different values for other jurisdictions.

Additions-AIIP.sl

Use Additions-AIIP.sl to enter current year additions (acquisitions after November 20, 2018) eligible to the capital cost allowance (CCA) acceleration to this CCA class (determined on a straight-line basis).

The amounts and descriptions entered will appear on the CCA schedule.

For class 13 the minimum amortization period is 5 years and the maximum is 40 years. If the number of years entered for an addition in the Additions-AIIP.sl keyword is not within this range, DT Max will use the minimum or maximum allowed. Use [Alt-J] to enter different values for other jurisdictions.

Additions-AIIPQ.sl

Use Additions-AIIPQ.sl to enter current year additions (acquisitions after December 3, 2018) eligible to the Quebec capital cost allowance (CCA) acceleration to this CCA class (determined on a straight-line basis).

The amounts and descriptions entered will appear on the CCA schedule.

Adjust-Curr

The adjustment entered here will be deducted from (if negative) or added to (if positive) the capital cost of this class on the CCA schedule.

Enter the amount of adjustments to be added or deducted to the capital cost in the year of acquisition.

GST and PST rebates received in the year of acquisition are examples of such adjustments. Use [Alt-J] to enter different values for other jurisdictions.

Adjust-Curr-AIIP

The adjustment entered here will be deducted from (if negative) or added to (if positive) the capital cost (after November 20, 2018) of this class on the CCA schedule.

Enter the amount of adjustments to be added or deducted to the capital cost in the year of acquisition.

GST and PST rebates received in the year of acquisition are examples of such adjustments. Use [Alt-J] to enter different values for other jurisdictions.

Adjust-Curr-AIIPQ

The adjustment entered here will be deducted from (if negative) or added to (if positive) the capital cost (after December 3, 2018) of this class on the CCA schedule.

Enter the amount of adjustments to be added or deducted to the capital cost in the year of acquisition.

GST and PST rebates received in the year of acquisition are examples of such adjustments.

Adjust-UCC

The adjustment entered here will be deducted from (if negative) or added to (if positive) the undepreciated capital cost of this class on the CCA schedule.

Enter the amount of adjustments to be added or deducted.

ACB.cca

Use the keyword ACB.cca to enter the ACB of the depreciable property on hand in this class.

This is the amount on which the taxpayer first claims CCA. The capital cost of a property is usually the total of:

the purchase price (not including the cost of land, which is usually not depreciable;
the part of your client's legal, accounting, engineering, installation, and other fees that relates to the buying or construction of the property (not including the part that applies to land);
the cost of any additions or improvements he or she made to the property after you acquired it, if your client did not claim these costs as a current expense (such as modifications to accommodate persons with disabilities); and
for a building, soft costs (such as interest, legal and accounting fees, and property taxes) related to the period that the client is constructing, renovating, or altering the building, if these expenses have not been deducted as current expenses.

Upon disposition of the depreciable property, remove the ACB from this class. Use [Alt-J] to enter different values for other jurisdictions.

Disposition

Use the keyword Disposition to indicate a disposition in the year

Disp-Date.cca

Use the keyword Disp-Date.cca to enter the date of disposition of the property.

Proceeds.cc

Use Proceeds.cc to enter the total amount of the proceeds of disposition of an asset within this group with a description of the asset.

Please be sure to enter the same description in the keyword ACB-Disp.cca so that the program can properly link disposed assets.

Proceeds.cca

Use Proceeds.cca to enter the total amount of the proceeds of disposition of an asset within this group with a description of the asset.

ACB-Disp.cca

Enter the ACB of the capital assets in this group, which were disposed of during the year.

Please be sure to enter the same description in the keyword Proceeds.cc so that the program can properly link disposed assets.

DT Max will calculate the CCA claim, the depreciation recapture, and, if the class is liquidated, the terminal loss except for part XVII method.

ACB-Disp.cc

Enter the ACB of the capital assets in this group, which were disposed of during the year.

DT Max will calculate the CCA claim, the depreciation recapture, and, if the class is liquidated, the terminal loss except for part XVII method.

NAL-Disp

Use the keyword NAL-Disp to enter the description of the asset if it is disposed of to a person or partnership with which the trust deals at non-arm's length.

Exp-Disp.cca

Use Exp-Disp.cca to enter expenses associated with the disposition of assets entered in this class.

Part-ProcAIIP

Part-ProcAIIPQ

Part-ProcDIEP

Part-ProcDIEPaiip

Part-ProcDIEPaiipQ

Bus-Reduct

Use the keyword Bus-Reduct to enter the business reduction to be applied on the business gain resulting from the disposition of eligible capital property.

This amount will limit the amount applied automatically by DT Max. Use [Alt-J] to enter different values for other jurisdictions.

RecapturOV

Use RecapturOV to override the recapture of depreciation calculated by DT Max.

Depreciation recapture is calculated for all CCA classes (with the exception of class 10.1) and for the cumulative eligible capital account.

TermlossOV

Use TermlossOV to override the terminal loss calculated by DT Max.

Terminal loss is calculated for all CCA classes (with the exception of class 10.1) and for the cumulative eligible capital account.

CalcCapGain.cca

Calculate the capital gain and carry the result on schedule 3

The following options are applicable for the keyword CalcCapGain.cca.

Calculate capital gain

Do not calculate capital gain

Cap-GainOV.cca

Liquidate

Use the keyword Liquidate to specify whether the class has been liquidated or not.

See ACB-Disp.cca for details.

CECA

Use CECA in the year of disposition of eligible capital property.

Specify the amount of the CECA claim for the period pre-88 and post-87 to allow for accuracy in DT Max's calculations.

Upon disposition, DT Max will reduce the CEC class balance by 3/4 of the net proceeds of disposition. No reserve is allowed on amounts owing. A bad debt may be deducted at 3/4 of the amount (as per subs. 20(4.2)), and a recovery of a bad debt is added back at 3/4 of the amount (as per subs. 20(1)(i.1)). You must enter the appropriate amount for the bad debt or recovery amount.

If the CEC class balance is negative upon disposition, the negative amount is deemed to be:

business income to the extent of the CEC deductions claimed for that particular business, and if there's an excess amount,
taxable capital gain, i.e. excess amount less 1/2 of CEC deductions claimed before 1988. This deemed taxable capital gain is eligible for the capital gains deduction. After February 22, 1994 it is considered a business gain.

DT Max will calculate the amount added to net income as well as the capital gain resulting from the disposition (prior to February 23, 1994).

Reminder: If the taxpayer has used his capital gain deduction against his deemed taxable capital gain and then subsequently part or all to the proceeds of disposition becomes a bad debt, then 3/4 of the loss is deemed to be a capital loss to the extent of the capital gain deduction used and 3/4 of the recovered amount is deemed to be a taxable capital gain (as per subs. 39(11)). You must enter this information accordingly if applicable.

Note: The replacement property rule will allow you to defer the inclusion of the negative amount in income if a replacement property is acquired before the end of the first taxation year immediately following the taxation year in which the eligible capital property (ECP) was disposed of. The user must override DT Max's calculation of the inclusion amount if this rule applies to the taxpayer, by using RecapturOV .

If you have a positive balance upon disposition, then the taxpayer may continue to deduct annually 7% of the remaining balance. DT Max will calculate and claim the CEC amount. However, if the taxpayer ceased to carry on a business in the year, the remaining positive balance in the CEC class results in a terminal loss. To indicate this, enter "Yes" under Liquidate. DT Max will determine and claim the terminal loss deduction.

The deduction must be made in the year the taxpayer ceases to carry on a business unless he has elected to extend the fiscal period of the business (s. 25). If this election has been made, enter "No" under Liquidate .

ADJUSTMENT TO CECA RATES

_______________________________________________________

________________________________________________________

1/2 = Inclusion 3/4 = Inclusion

10 % = Deduction 7 % = Deduction

_______________________________________________________________________________

|

for fiscal periods for fiscal periods

commencing before 1988 commencing after

Jan. 1, 1988 1987

TRANSITION RULES: Individuals who had a positive CEC balance at

the end of the last fiscal period commencing before 1988 are

required to increase that balance by 1/2 at the beginning of the

first fiscal period commencing after 1987.

The following options are applicable for the keyword CECA.

CECA after 1987

CECA prior to 1988

Use [Alt-J] to enter different values for other jurisdictions.

Annual-CCA

Enter the amount of the annual capital cost allowance for assets in the opening balance of this class and the number of months remaining in the life of the asset(s) in Annual-CCA . For additions to this class, DT Max will calculate the Annual-CCA to carry forward next year (based upon the amount and number of months) entered in the Additions.sl keyword. Use [Alt-J] to enter different values for other jurisdictions.

Annual-CCA.sl

Enter the amount of the annual capital cost allowance for assets in the opening balance of this class. For additions to this class, DT Max will calculate the Annual-CCA.sl to carry forward next year. Use [Alt-J] to enter different values for other jurisdictions.

Timber-Rate

For Class 15, capital cost allowance is calculated based upon the amount of cords or board feet of timber cut in the taxation year. Calculate the rate which DT Max will apply to the additions entered for this class; enter the capital cost allowance for assets in the opening balance in the Annual-CCA.sl keyword.

HalfYear-CCA

See subsections 1100(2) to (2.4) of the federal Income Tax Act for exceptions to the half-year rule.

CCA-Limit

Use CCA-Limit to limit the amount of capital cost allowance or cumulative eligible capital amount to be claimed on this class.

DT Max will claim the lesser of the limit entered and the maximum allowable claim for the class, calculated on the CCA schedule. Use [Alt-J] to enter different values for other jurisdictions.

CCA-OV

Use the keyword CCA-OV to override CCA classes within a Business group. Use [Alt-J] to enter different values for other jurisdictions.

CarbonRebate.1

Use the keyword CarbonRebate.1 to indicate if the asset is Eligible for the Yukon general business carbon price rebate.

You can claim this rebate for the portion of the year that meets all of the following conditions:

you operated a business inside of Yukon or, you earned income from a rental property in Yukon while you were a Yukon resident in 2023
your business had assets that burned fossil fuels, other than diesel, in 2023
you did not and will not receive a carbon tax rebate for 2023 for certain mining businesses

category 1: buildings
category 2: equipment that burns fossil fuels
category 3: "green" assets, designed to consume non-fossil fuels

Eligible Yukon asset
An eligible Yukon asset is a property that meets all the following conditions:

it is a depreciable property that you owned on December 31, 2023, and is included in an eligible class
you used it throughout 2023 mainly in carrying on a business in Yukon
it was situated in Yukon at all, or substantially all, times in 2023, unless it was cross-border transport equipment

Note: Some industrial assets are not eligible. Contact the Canada Revenue Agency for more information

Mining-CarbonReb

Use the keyword Mining-CarbonReb to indicate whether you are eligible or not for the Yukon mining business carbon price rebate

Cross-Border.2

you used it in 2023 mainly to transport passengers or goods between a place in Yukon and a place outside of Yukon
you elected to treat it as cross-border transport equipment

NetFuel-Yukon

Use the keyword NetFuel-Yukon to enter the Net fuel quantity used in Yukon for opereting the cross-border transport equipment.

NetFuel-Worldwide

Use the keyword NetFuel-Worldwide to enter the net fuel quantity used worldwide (including Yukon) for opereting that equipment.

Home-Expenses.

For each type of expense applicable, enter the amount spent, i.e. the total of the business and personal use portions.

The following options are applicable for the keyword Home-Expenses..

Heat

You can deduct expenses for heating if you incurred the expenses to earn income.

Electricity

You can deduct expenses electricity if you incurred the expenses to earn income.

Home Internet access fees

Insurance

You can deduct all ordinary commercial insurance premiums you incur on any buildings, machinery, and equipment you use in your business. For more information about claiming your motor vehicle insurance costs.

Maintenance and repairs

You can deduct the cost of labour and materials for any minor repairs or maintenance done to property you use to earn income. However, you cannot deduct the value of your own labour. You cannot deduct costs you incur for repairs that are capital in nature. However, you may be able to claim capital cost allowance (CCA).

Property taxes

You can deduct property taxes you incurred for property used in your business. For example, you can deduct property taxes for the land and building where your business is situated.

Utilities (telephone)

You can deduct expenses for telephone if you incurred the expenses to earn income.

Office rent

You may deduct rent relating to property (land and buildings) used to carry on your business. A partnership that uses an individual's home to carry on a business may also deduct as rent the expenses attributable to the use of the individual's home, subject to the limits applicable to an individual who is claiming an expense related to the business use of his or her home.

Water

Taxes

Other expenses (specify)

Use [Alt-J] to enter different values for other jurisdictions.

Home-Empl-Income

Enter the employment income (including commissions and similar amounts, if applicable). Use [Alt-J] to enter different values for other jurisdictions.

Home-OtherQu

Home-OtherQu Other home offices expenses (Quebec only)

See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 22900 - Other employment expenses

See the CRA's general income tax guide:
Line 22900 - Other employment expenses

Home-Own_Use

Indicate the percentage (%) of your home that is used for personal, non-business relate purposes.
= 100 - C

To calculate the percentage of work-space-in-the-home expenses you can deduct, use a reasonable basis, such as the area of the work space divided by the total finished area (including hallways, bathrooms, kitchens, etc.).

If you are working in a designated room
Since the room is used only for work, the percentage of your home used as a work space is also the percentage of your work space used for employment purposes.

A = Size of work space (designated room or shared area)
B = Total finished area of home
C = Percentage of your home that you used as a work space (rounded two decimal places)
C = A/B x 100

If you are working in a common (shared) area
You need to calculate the percentage of the work space that was used for employment purposes by providing the numbers of hours worked in that space within a calendar week (7 days or 168 hours).
D = Number of hours (hours worked in a work week)
E = 168 hours
F = D/E

C = Percentage of your home that you used as a work space (rounded two decimal places)
C = A/B x F x 100

Home-Off-CF.

Enter the home office occupancy cost carried forward from the previous tax year. Note that this amount is ordinarily determined by DT Max.

An entry is only required for new DT Max client files and/or to change the amount carried forward by DT Max.

The following options are applicable for the keyword Home-Off-CF..

Tax and insurance premium expenses

Unrestricted home office expenses

Use [Alt-J] to enter different values for other jurisdictions.

Trip.tl2

Enter the out-of-town workplace.

Long-Haul-Truck

Select this option if the individual is a long-haul truck driver. You are a long-haul truck driver if you are an employee whose main duty of employment is transporting goods by way of driving a long-haul truck, whether or not your employer's main business is transporting goods, passengers, or both.

A long-haul truck is a truck or tractor that is designed for hauling freight and has a gross vehicle weight rating of more than 11,788 kg.

The following options are applicable for the keyword Long-Haul-Truck.

Num-Days

Enter the number of days for which the client was out-of-town for work.

Num-Trips

Enter the number of trips made in the year to this same out-of-town workplace.

Average-Hrs

The average number of hours per trip is the average length of time the client spent away from the municipal or metropolitan area where the employer's establishment (home terminal) is located.

Home-Terminal

Enter the home terminal which usually corresponds to the employer's establishment.

Services

This information applies only to claims that railway employees make. Enter the class of service (e.g., engineer, trainman, maintenance man, conductor, motorman, machine operator, maintenance-of-way employee.) This information will be written in the appropriate column of form TL2.

The following options are applicable for the keyword Services.

Num-Meals

Under the detailed and simplified methods, the number of meals is limited to:

One, if the client is absent 4 to 10 hours
two, if the client is absent more than 10 hours but less than 12 hours
three if the client is absent 12 to 24 hours
one every four hours, to a maximum of three per 24-hour period, if the client is absent more than 24 hours.

If you use the simplified method, an amount of 23$ per meal is allowed except where your client's employer asks him/her to pay less for a meal that is subsidized. You must enter in Cost-Meals 23$/per meal since DT Max won't do it automatically.

The following options are applicable for the keyword Num-Meals.

Meals in Quebec

Meals in Canada but outside Quebec

Meals in USA

Use [Alt-J] to enter different values for other jurisdictions.

Cost-Meals

Under the detailed and simplified methods, the number of meals is limited to:

One, if the client is absent 4 to 10 hours
Two, if the client is absent more than 10 hours but less than 12 hours
Three if the client is absent 12 to 24 hours
One every four hours, up to a maximum of three per 24-hour period if the client is absent more than 24 hours.

If you use the simplified method, an amount of 23$ per meal is allowed.

Use [Alt-J] to enter different values for other jurisdictions.

Cost-Lodging

Enter the number of nights spent and the total cost of this accommodation. Use [Alt-J] to enter different values for other jurisdictions.

CostMeals.tl2

Under the detailed and simplified methods, the number of meals is limited to:

One, if your client is absent 4 to 10 hours
two, if your client is absent more than 10 hours but less than 12 hours
three if your client is absent 12 to 24 hours
one every four hours, to a maximum of three per 24-hour period, if your client is absent more than 24 hours.

If you use the simplified method, an amount of 23$ per meal, to a maximum of $69 per day, per person is allowed.

The following options are applicable for the keyword CostMeals.tl2.

Long-haul truck driver

Not a long-haul truck driver

Use [Alt-J] to enter different values for other jurisdictions.

See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 22900 - Other employment expenses

See the CRA's general income tax guide:
Line 22900 - Other employment expenses

CostLodg.tl2

Enter the total cost of accommodation.

The following options are applicable for the keyword CostLodg.tl2.

Long-haul truck driver

Not a long-haul truck driver

Use [Alt-J] to enter different values for other jurisdictions.

See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 22900 - Other employment expenses

See the CRA's general income tax guide:
Line 22900 - Other employment expenses

Repayments.tl2

enter the repayments received or to be received by the employer for the meals and lodgings.

The following options are applicable for the keyword Repayments.tl2.

Received for meals

Received for lodging

Received for meals (Long-haul truck)

Received for lodging (Long-haul truck)

Use [Alt-J] to enter different values for other jurisdictions.

Fed-Conditions

Fed-Conditions T2200 Part B - conditions of employment (select the applicable options in order to tick "Yes")

The following options are applicable for the keyword Fed-Conditions.

1. employee required to pay their own expenses

2. there was a break in employment

3. employee wholly or partly paid by commissions

4. employee has been reimbursed for expenses paid

5. employee required to rent an office (or use home)

5. employee required to hire substitute or assistant

5. employee required to purchase supplies

5. employee required to pay for the use of a cell phone

5. employer has repaid or will repay any of these expenses

6. employee required to use a portion of his or her home

6. employer will repay any of the expenses

7. employee required to work away from place of business

8. employee required to be away for at least 12 hours

9. employee has received a vehicle allowance

9. employee has use of a company vehicle

9. employee responsible for any exp. for company vehicle

10. employee required to incur other expenses

11. employee works as a tradesperson

12. employee works as an apprentice mechanic

12. employee required to purchase & provide own tools

13. employee work as a forestry worker

1. main business is transportation of goods

1. main business is transportation of passengers

2. collective agreement

3. employee required to be away for 12 consecutive hours

4. employee is a long-haul truck driver

5. subsidized meals are available to the employee

6. a) employee entitled to an allowance

Travel-Area.t22

Enter the employee's area of travel.

BreakEmploy.t22

Enter the dates of break in employment.

CollectiveAgree

Enter the name of the collective agreement that governs the employee's employment with the company.

Amount.t2200

Enter the relevant option and amount.

The following options are applicable for the keyword Amount.t2200.

Amount received as a fixed allowance

Per km rate used

Amount received (on per km rate used)

Amount of allowance included on T4 slip

Meals

Lodging

Allowance or repayment report on the T4 slip

AmountReceived

Enter the description and amount of expenses received upon proof of payment.

Received-T4

Enter the expenses received included in T4.

AmountCharged

Enter the description and amount of expenses charged to the employer.

Charges-T4

Enter the expenses charged included in T4.

ExpensesType.t22

Enter the description of expenses.

Amount-Type.v

Enter the amount and type of expenses.

Amount-Text.t22

Enter the description and amount.

Home-Percentage

Enter the percentage of the employee's workday spent at his/her home office.

Amount-Text.t

Enter the description and amount (not included in T4).

Amount-T4-Text.t

Enter the description and amount (included in T4).

BusDevAccount.t2

Confirm whether the employee's expenses are reimbursed from a business development account or other.

CommissionInc.t2

Is the commission income from this account included in box 14 of the T4 slip?

EmployeeAway.t22

Indicate the frequency of employee's trips away from municipality and metropolitan area.

Amount-Type.t22

Enter the description of expense and amount repaid or to be repaid.

T4-Amount-Type.t

Enter the type of expense and amount repaid or to be repaid (included in T4).

Licensed.t22

Whether the employee is a mechanic licensed to repair self-propelled motorized vehicles.

Tools.t22

Do all the tools itemized on the list satisfy the condition described in 12?

PowerSaw.t22

Was the employee required to provide power saw (or chain saw, tree trimmer, etc.)?

Purchase-Tools.t

Was the employee require to purchase and provide tools that were used directly in his or her work?

SatisfyCondition

Do all of the tools itemized on the list provided by the employee satisfy this condition?

Amount.tl2

Enter the total cost of subsidized meals to this employee.

Away-24hours.tl2

Was the employee required to spend at least 24 consecutive hours away or to travel at least 160 km?

Que-Conditions

Que-Conditions TP-64.3 - conditions of employment (select the applicable options in order to tick "Yes")

Amount-Text.tp

Enter the description and amount.

Amount.tp

Enter the relevant option and amount.

The following options are applicable for the keyword Amount.tp.

Rate

Total amount of allowance

Portion of this amount that is included in box A of RL-1

Allowance

Reimbursement

Portion included in box A of RL-1

Amount of expenses paid

Portion of this amount included in box A of RL-1

Distance.t22

Enter the total distance travelled.

Alloc-Type.t22

If not a full allowance for all km, indicate the types of travel for which the allowance was paid.

Motor-vehicle.t2

Motor vehicle expenses: indicate if an allowance or a reimbursement has been received or if a portion of those amounts are included in box A of RL-1.

The following options are applicable for the keyword Motor-vehicle.t2.

Allowance

Reimbursement

Portion included in box A of RL-1

Travel-Expense.t

Travel expenses: indicate if an allowance or a reimbursement has been received or if a portion of those amounts are included in box A of RL-1.

The following options are applicable for the keyword Travel-Expense.t.

Allowance

Reimbursement

Portion included in box A of RL-1

SnowMobile-ATV.t

SnowMobile or ATV: indicate if an allowance or a reimbursement has been received or if a portion of those amounts are included in box A of RL-1.

The following options are applicable for the keyword SnowMobile-ATV.t.

Allowance

Reimbursement

Portion included in box A of RL-1

Other.t22

Other: indicate if an allowance or a reimbursement has been received or if a portion of those amounts are included in box A of RL-1.

The following options are applicable for the keyword Other.t22.

Allowance

Reimbursement

Portion included in box A of RL-1

Other-Specify.t2

Give a description of the other expenses.

Percentage.t22

Enter the relevant option and percentage.

The following options are applicable for the keyword Percentage.t22.

Percentage of work hours spent - at the employer's place

Percentage of work hours spent - at customers'

Percentage of work hours spent - at the employee's place

Travel-Area.tp

Enter the area of travel.

Region.t22

Enter the region in which the employee's work was required.

Territory.t22

Enter the size of the territory covered.

ExpensesType.tp

Enter the description of expenses.

Home-Office.t22

Indicate if the home-office is used more than 50% for duties and if it is used exclusively as a work place.

The following options are applicable for the keyword Home-Office.t22.

Employee's home - more than 50% of duties at this office

Employee's home - exclusively to earn income

Weeks.t22

Indicate how many weeks, on average, the employee was at each cutting site.

List-Date.t22

Indicate the date of the list of eligible tools provided as an employee (dd-mm-yyyy).

TypeBusiness

Specify the type of business.

The following options are applicable for the keyword TypeBusiness.

The principal activity is transportation

Railway company

Employee collect or delivered property for the business

TitlePosition.t2

Indicate the employee's title or position.

Amount.tp66

Enter the amount per meal that was required to be paid.

MealsExpenses.t2

Enter the allowance or reimbursement received for meal expenses.

The following options are applicable for the keyword MealsExpenses.t2.

Allowance

Reimbursement

Portion included in box A of RL-1

Accommodation.t2

Enter the allowance or reimbursement received for lodging expenses.

The following options are applicable for the keyword Accommodation.t2.

Allowance

Reimbursement

Portion included in box A of RL-1

Away-12hours.t2

Did the duties required to spend at least 12 consecutive hours away from the municipality or metropolitan area where your place of business place is located or travel at least 80 km?

Included-RL1

Are the amounts reimbursed to the employee included in box A of the RL-1 slip?

Officer

Enter the name of the employer or authorized officer signing form T2200.

See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 22900 - Other employment expenses

See the CRA's general income tax guide:
Line 22900 - Other employment expenses

Position

Enter the position or title of the employer signing form TP-64.3, TP-75.2 or the TP-78.

See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 22900 - Other employment expenses

See the CRA's general income tax guide:
Line 22900 - Other employment expenses

GST-Rebate

Enter the amount and type of expense. All types of expenses are available as options for this keyword. Enter the amount eligible for the GST rebate but excluding the QST amount.

See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 45700 - Employee and partner GST/HST rebate (GST370)

See the CRA's general income tax guide:
Line 46900 - Eligible educator school supply tax credit

GST-Registr

Enter the GST registration number.

See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 22900 - Other employment expenses

See the CRA's general income tax guide:
Line 22900 - Other employment expenses

GST-Allowance

Enter the amount of GST allowance granted and the reason for it.

If your client received a GST (goods and services tax) allowance that his/her employer did not consider reasonable for purposes of subparagraph 6(1)(b)(v), (vi), (vii), or (vii.1) of the Income Tax Act, and therefore did not take into account in determining his/her GST input tax credit or rebate, enter the reason for the allowance and the amount.

See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 22900 - Other employment expenses

See the CRA's general income tax guide:
Line 22900 - Other employment expenses

GST-Exp-A-OV

Enter the amount and type of expense. All types of expenses are available as options for this keyword. Indicate the amount eligible for the GST rebate, but excluding the QST amount.

The following options are applicable for the keyword GST-Exp-A-OV.

Expenses other than motor vehicle & home office

Motor vehicle expenses

Home office (work space) expenses (excluding CCA)

Meals and lodging

Total.gst

Select the type of expenses on which your client paid the GST (goods and services tax) or the HST (harmonized sales tax), and enter the total amount of the expense, including the GST or HST paid on these particular expenses.

The following options are applicable for the keyword Total.gst.

Accounting and legal fees

Advertising and promotion

Food, beverages, and entertainment

Lodging

Parking

Supplies

Fuel

Maintenance and repairs

Leasing

Electricity, heat, and water

Other expenses (specify)

Tradesperson's tools expenses (for employees)

Apprentice mechanic tools expenses (for employees)

Labour mobility deduction (for employees)

Musical instrument expenses other than CCA

Artists' employment expenses

Union, professional, or similar dues

CCA - musical instruments, aircraft

Non-Elig

Select the type of expenses on which your client paid the GST (goods and services tax) or the HST (harmonized sales tax), and enter the portion of the total expenses that is not eligible for a rebate.

The following options are applicable for the keyword Non-Elig.

Accounting and legal fees

Advertising and promotion

Food, beverages, and entertainment

Lodging

Parking

Supplies

Fuel

Maintenance and repairs

Leasing

Electricity, heat, and water

Other expenses (specify)

Tradesperson's tools expenses (for employees)

Apprentice mechanic tools expenses (for employees)

Labour mobility deduction (for employees)

Musical instrument expenses other than CCA

Artists' employment expenses

Union, professional, or similar dues

CCA - musical instruments, aircraft

Eligible

Select the type of eligible expenses with respect to which your client paid the provincial component of the HST (harmonized sales tax) separately.

The following options are applicable for the keyword Eligible.

Elig. exp.- prov. HST component paid separately

Elig. CCA - prov. HST component paid separately

HST-Exp-B-OV

Use the keyword HST-Exp-B-OV to choose the option relevant to the type of expenses eligible for the HST rebate and enter the corresponding amount.

The following options are applicable for the keyword HST-Exp-B-OV.

Expenses other than motor vehicle & home office

Motor vehicle expenses

Home office (work space) expenses (excluding CCA)

Meals and lodging

Total.gst

The following options are applicable for the keyword Total.gst.

Accounting and legal fees

Advertising and promotion

Food, beverages, and entertainment

Lodging

Parking

Supplies

Fuel

Maintenance and repairs

Leasing

Electricity, heat, and water

Other expenses (specify)

Tradesperson's tools expenses (for employees)

Apprentice mechanic tools expenses (for employees)

Labour mobility deduction (for employees)

Musical instrument expenses other than CCA

Artists' employment expenses

Union, professional, or similar dues

CCA - musical instruments, aircraft

Non-Elig

The following options are applicable for the keyword Non-Elig.

Accounting and legal fees

Advertising and promotion

Food, beverages, and entertainment

Lodging

Parking

Supplies

Fuel

Maintenance and repairs

Leasing

Electricity, heat, and water

Other expenses (specify)

Tradesperson's tools expenses (for employees)

Apprentice mechanic tools expenses (for employees)

Labour mobility deduction (for employees)

Musical instrument expenses other than CCA

Artists' employment expenses

Union, professional, or similar dues

CCA - musical instruments, aircraft

Eligible

Select the type of eligible expenses with respect to which your client paid the provincial component of the HST (harmonized sales tax) separately.

The following options are applicable for the keyword Eligible.

Elig. exp.- prov. HST component paid separately

Elig. CCA - prov. HST component paid separately

HST-Exp-C-OV

Use the keyword HST-Exp-C-OV to choose the option relevant to the type of expenses eligible for the HST rebate and enter the corresponding amount.

The following options are applicable for the keyword HST-Exp-C-OV.

Expenses other than motor vehicle & home office

Motor vehicle expenses

Home office (work space) expenses (excluding CCA)

Meals and lodging

Total.gst

The following options are applicable for the keyword Total.gst.

Accounting and legal fees

Advertising and promotion

Food, beverages, and entertainment

Lodging

Parking

Supplies

Fuel

Maintenance and repairs

Leasing

Electricity, heat, and water

Other expenses (specify)

Tradesperson's tools expenses (for employees)

Apprentice mechanic tools expenses (for employees)

Labour mobility deduction (for employees)

Musical instrument expenses other than CCA

Artists' employment expenses

Union, professional, or similar dues

CCA - musical instruments, aircraft

Non-Elig

The following options are applicable for the keyword Non-Elig.

Accounting and legal fees

Advertising and promotion

Food, beverages, and entertainment

Lodging

Parking

Supplies

Fuel

Maintenance and repairs

Leasing

Electricity, heat, and water

Other expenses (specify)

Tradesperson's tools expenses (for employees)

Apprentice mechanic tools expenses (for employees)

Labour mobility deduction (for employees)

Musical instrument expenses other than CCA

Artists' employment expenses

Union, professional, or similar dues

CCA - musical instruments, aircraft

Eligible

Select the type of eligible expenses with respect to which your client paid the provincial component of the HST (harmonized sales tax) separately.

The following options are applicable for the keyword Eligible.

Elig. exp.- prov. HST component paid separately

Elig. CCA - prov. HST component paid separately

HST-Partic-OV

Use the keyword HST-Partic-OV to choose the option relevant to the type of expenses eligible for the HST rebate and enter the corresponding amount.

The following options are applicable for the keyword HST-Partic-OV.

Col A - Eligible expense (other than CCA) - HST 1%

Col A - Eligible CCA - HST 1%

Col B - Eligible expense (other than CCA) - HST 2%

Col B - Eligible CCA - HST 2%

Col C - Eligible expense (other than CCA) - HST 8%

Col C - Eligible CCA - HST 8%

Col D - Eligible expense (other than CCA) - HST 9%

Col D - Eligible CCA - HST 9%

See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 22900 - Other employment expenses

See the CRA's general income tax guide:
Line 22900 - Other employment expenses

GST/HST-Total-OV

Use the keyword /HST-Total-OV to choose the option relevant to the type of expenses eligible for the HST rebate and enter the corresponding amount.

The following options are applicable for the keyword GST/HST-Total-OV.

Total eligible expenses for the GST (Line 64850)

Total eligible expenses for the HST (Line 7 col. 3B)

Total eligible expenses for the HST (Line 7 col. 3C)

Total eligible expenses for the HST (Line 3 col. A)

Total eligible expenses for the HST (Line 3 col. B)

Total eligible expenses for the HST (Line 3 col. C)

Total eligible expenses for the HST (Line 3 col. D)

See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 22900 - Other employment expenses

See the CRA's general income tax guide:
Line 22900 - Other employment expenses

QST-Rebate

Enter the amount and type of expense. The options available for this keyword are the line numbers found on the Quebec tax rebate application (form VD-358). The line numbers prompted with QST-Rebate relate to expense items listed on the form. DT Max will calculate the totals and determine the rebate accordingly. Enter the amount including both the GST and QST.

QST-Registr

Enter the QST registration number.

See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 22900 - Other employment expenses

See the CRA's general income tax guide:
Line 22900 - Other employment expenses

QST-Exp-OV

Enter the amount and type of expense. The amounts should include both the GST and QST. The options available for this keyword are the line numbers found on the Quebec tax rebate application (form VD-358).

The line numbers prompted with the keyword QST-Exp-OV relate to expense items listed on the form. DT Max will calculate the totals and determine the rebate accordingly.

The QST rate is now 9.975%.

The following options are applicable for the keyword QST-Exp-OV.

Expenses other than motor vehicle & home office

Motor vehicle expenses

Home office (work space) expenses (excluding CCA)

Meals and lodging

See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 22900 - Other employment expenses

See the CRA's general income tax guide:
Line 22900 - Other employment expenses

Total.qst

Enter the total QST expenses

The following options are applicable for the keyword Total.qst.

Accounting fees

Advertising and promotion

Entertainment

Food and beverages

Lodging

Parking

Supplies

Fuel

Maintenance and repairs

Leasing

Electricity, heat, and water

Other expenses (specify)

Musical instrument expenses other than CCA

Apprentice mechanic tools expenses (for employees)

CCA - musical instruments, aircraft

Non-Elig.qst

Enter the non eligible portion of QST expenses.

The following options are applicable for the keyword Non-Elig.qst.

Accounting fees

Advertising and promotion

Entertainment

Food and beverages

Lodging

Parking

Supplies

Fuel

Maintenance and repairs

Leasing

Electricity, heat, and water

Other expenses (specify)

Musical instrument expenses other than CCA

Apprentice mechanic tools expenses (for employees)

CCA - musical instruments, aircraft

Eligible.qst

Enter the eligible expenses QST rebate.

The following options are applicable for the keyword Eligible.qst.

Elig. exp.- prov. HST component paid separately

Elig. CCA - prov. HST component paid separately

SFD-OV.

Efile override of SFD fields (dollars only).

See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 22900 - Other employment expenses

See the CRA's general income tax guide:
Line 22900 - Other employment expenses

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