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Print this pageForward this document  Other tax credits

Digital-News

You can claim up to $500 for amounts paid by the taxpayer in 2023 for qualifying subscription expenses. You must have paid the amounts for a digital news subscription to a qualified Canadian journalism organisation (QCJO) that is primarily engaged in the production of original written news content and does not hold a licence to broadcast.

The following options are applicable for the keyword Digital-News.

  • Qualifying digital news subscription

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 31350 - Digital news subscription expenses

Secondary keywordDigitalNews-Subsc

You can claim up to $500 for amounts paid by the taxpayer in 2023 for qualifying subscription expenses. You must have paid the amounts for a digital news subscription to a qualified Canadian journalism organisation (QCJO) that is primarily engaged in the production of original written news content and does not hold a licence to broadcast.

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 31350 - Digital news subscription expenses

Secondary keywordDigital-Share-Cr

Only the individual(s) who entered into the agreement for the subscription can claim the credit. If the individual and another person can claim the same qualifying subscription expenses, you can split the claim for that digital news subscription expenses. However, the total amount of your claim and the other person's claim cannot exceed the maximum amount allowed for this credit.

The following options are applicable for the keyword Digital-Share-Cr.

  • Spouse
  • Other person who subscribed the contract

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 31350 - Digital news subscription expenses

Teacher  ALT-J 

Use the keyword Teacher to enter the amount of expenses incurred by a teacher and early childhood educator to purchase specified school supplies with their own funds.

Federal
This measure will allow an employee who is an eligible educator to claim a 15% refundable tax credit based on an amount of up to $1,000 of eligible supplies expenses.

Expenditures will be eligible for the teacher eligible educator school supply tax credit if they were made to purchase eligible supplies for use in a school or in a regulated child care facility for the purpose of teaching or otherwise enhancing students' learning in the classroom or learning environment. Eligible supplies will include the following durable goods:

  • games and puzzles;
  • supplementary books for classrooms;
  • educational support software; or
  • containers (such as plastic boxes or banker boxes for themes and kits).
Eligible supplies will also include consumable goods, such as:
  • construction paper for activities, flashcards or activity centres;
  • items for science experiments, such as seeds, potting soil, vinegar, baking soda and stir sticks;
  • art supplies, such as paper, glue and paint; and
  • various stationery items, such as pens, pencils, posters and charts.
This measure will apply to supplies acquired on or after January 1, 2016.

Prince Edward Island
Use [Alt-J] if a different amount applies for Prince Edward Island. You can claim up to $500 of eligible expenses incurred in 2023.

This tax credit can only be claimed by residents of Prince Edward Island at the end of the year.

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 469 - Teacher and early childhood educator school supply tax cr.

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

Schedule-P

Enter the additional information concerning the Quebec work premium (Annexe P).

The following options are applicable for the keyword Schedule-P.

  • Information about the work premium (Schedule P)

Secondary keywordEligSuppl-Month

Enter the number of months for which the income from work was at least $200 per month (Annexe P, L.58).

Secondary keywordSupp-Month-Hist

Enter the number of months used in the previous year to calculate the supplement for leaving social assistance (Annexe P L.59).

Secondary keywordBenef-PSS-Hist

Select the years for which benefits from the Programme de solidarité sociale have been received.

The following options are applicable for the keyword Benef-PSS-Hist.

Oth-CreditQ

Other credits you are entitled to on line 462 (Que).

The following options are applicable for the keyword Oth-CreditQ.

  • Tax credit for on the job training period
  • Tax credit for income tax paid by an environmental trust
  • Tax credit for the reporting of tips
  • Tax credit for scientific research and experim. development
  • Tax credit for a top-level athlete
  • Tax credit for inc. from an inc.-averaging annuity(artists)

WoodLot-Tax

A forest producer actively engaged in developing woodlots, and holding a certificate from the Quebec Minister for Forests may claim a refund. Enter the amount of the woodlot real estate taxes paid. If you are claiming this refund, the Quebec income tax return must be filed before April 30. If the return is filed late, this refund will be rejected.

Secondary keywordLand-Value

Enter the value of the portion of the land used for woodlot development. See WoodLot-Tax .

Secondary keywordUnit-Value

Enter the total value of the unit as stated on the assessment roll for the property for municipal or school taxes. See WoodLot-Tax .

Secondary keywordWoodlotExp

Eligible expenses of Quebec forest producers.

The following options are applicable for the keyword WoodlotExp.

  • Woodlot - Total eligible development work expenses
  • Woodlot - Unused portion of eligible expenses
  • This option designates the eligible development expenses that are carried forward. Please note that DT Max does not manage the expiration of this carry forward. Therefore, please verify the eligibility of the carry forward.

Dwelling.h

Use the keyword Dwelling.h to enter dwelling's ownership information (Schedule H - Part A).

The following options are applicable for the keyword Dwelling.h.

  • Schedule H - Part A. Dwelling information

Secondary keywordDwelling-Owner

Use the keyword Dwelling-Owner to indicate who is the owner, lessee or sublessee of the dwelling.

The following options are applicable for the keyword Dwelling-Owner.

  • The taxpayer
  • The spouse of the taxpayer
  • The eligible carereceiver
  • The spouse of the eligible carereceiver
  • Other

Secondary keywordDwelling-Add.h

Address of the dwelling (if different from mailing address)

Secondary keywordDwell-PostalCode

Postal code of the dwelling (if different from mailing address)

Start-Date.s

Specify in the dependant's file using the keyword Start-Date.s the beginning date for the qualifying period of support of this eligible relative in the format DD-MM-YY or DD-MM-YYYY.

The minimum housing period of an eligible relative with a natural caregiver for a given taxation year corresponds to a period of at least 365 consecutive days, beginning in the year or in the preceding year, including at least 183 days in the year. If no date is entered, DT Max will assume that the eligible relative lived with the caregiver throughout the whole year and the housing period is respected.

In cases where more than one natural caregiver can claim, for a given taxation year, the refundable tax credit for natural caregivers in regard to an eligible relative, the total of the amounts indicated by each of the caregivers on their income tax return must not exceed the amount that would be granted if only one of them were entitled to the tax credit for the year. Use the keyword Transfer-OV if you want to claim a portion of the credit.

Secondary keywordEnd-Date.s

Use the keyword End-Date.s to enter the ending date of the qualifying period of support by using the format DD-MM-YY or DD-MM-YYYY.

If the eligible relative is still living with the taxpayer when the return is filed, enter the date of filing of the return with the keyword End-Date.s .

If the 365-day period is not completed but there is a reasonable assumption that it will be prior to July 1, indicate it with the keyword Period-Completed .

Secondary keywordPeriod-Completed

Select "Yes" if at the time of filing the return, the minimum period of 365 consecutive days is not completed yet but there is a reasonable assumption that it will be prior to July 1, 2024.

AdjSocAssRec.h

Adjustment of the social assistance payments received for a child 18 or over who is handicapped and attends an educational institution at the secondary level in general education (use to complete lines 260 and 360 of Schedule H).