The following options are applicable for the keyword Add-Deduction.

• Deduction for foreign producer

Use this option to enter the deduction for foreign producers or foreign individuals holding a key position in a foreign production filmed in Québec.

If the taxpayer was not resident in Canada in 2023 but spent at least 183 days in Québec, you may claim this deduction provided you received remuneration as a foreign producer, or as a foreign individual holding a decision-making position in a foreign production filmed in Québec or a key position in the postproduction stage of such a production. The amount you deduct cannot be higher than the remuneration you received in 2023 and included on line 101, minus any related deductions. If the taxpayer was self-employed, the amount you deduct cannot be higher than the net business income you included in his income as a foreign producer.

DT Max will report this amount on line 297 and code 07 on line 296 of the Quebec income tax return.

Supporting documents:
Enclose the certificate issued by the Société de développement des entreprises culturelles (SODEC) attesting to the fact that the taxpayer carried out his duties with regard to a qualified production.

• Deduction for employees of IFC corporation or partnership

Use this option to enter the deduction for employees of a corporation or partnership operating an international financial centre (IFC) if the deduction is not related to income from a T4.

If the taxpayer was not a resident of Canada immediately before taking up his duties or immediately before the signing of his employment contract, he may be entitled to deduct the income from all sources earned in the year during the period of his employment with a corporation or partnership operating an IFC.

If, in the year, the taxpayer was an employee of a corporation or partnership operating an IFC and held a certificate issued by the ministère des Finances du Québec, then the taxpayer may claim a deduction not exceeding one-third of the remuneration he received in the year from his employer.

DT Max will report this amount on line 297 and code 09 on line 296 of the Quebec income tax return.

• Deduction for employees of international organizations

Use this option to enter the deduction for employees of certain international organizations if the deduction is not related to income from a T4. The taxpayer may deduct the net income he earned as an employee of the United Nations or a specialized agency related to the United Nations in accordance with the Charter of the United Nations. The net income is the employment income minus any related deductions. However, if the taxpayer worked for an organization established in Québec, he may deduct the portion of your income that relates to the employment duties he carried out in Québec only if the organization has concluded an agreement with the Québec government. Please note, that with respect to the Quebec income tax return, the amount entered with this option will appear on line 62 of Quebec's Schedule F - Contribution to the Health Services Fund. DT Max will report this amount on line 297 and code 14 on line 296 of the Quebec income tax return.

• Deduction for shares in exchange for mining property

Use this option to enter the deduction for shares received in exchange for mining property. If the taxpayer disposed of shares that he received in exchange for mining property while he was a prospector, you may deduct 50% of the amount included in his 2023 income in this respect. DT Max will report this amount on line 297 and code 17 on line 296 of the Quebec income tax return.

• Deduction for poverty - income remitted to Order

Use this option to enter the deduction for member of a religious order who has taken a vow of perpetual poverty. If the taxpayer was a member of a religious order and have taken a vow of perpetual poverty, he may enter the donations you made to your religious order. The amount you enter must not be higher than the amount you entered on line 275. Where the amount of the donations he made to his religious order is more than 75% of his income, enclose the Certificate Respecting a Member of a Religious Order (form TP-752.0.1.i-V) issued by an authorized representative of his order if he has never filed the certificate or he changed religious orders in 2023.

DT Max will report this amount on line 25600 of the federal income tax return and on line 393 of the Quebec income tax return. Form to be enclosed
Certificate Respecting a Member of a Religious Order (TP-752.0.1.i-V)

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 25600 - Additional deductions

  See the CRA's general income tax guide:
Line 25600 - Additional deductions

Employer.name

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 25600 - Additional deductions

  See the CRA's general income tax guide:
Line 25600 - Additional deductions

Employ-Inc

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 25600 - Additional deductions

  See the CRA's general income tax guide:
Line 25600 - Additional deductions

Pens-Adj-Ded

The amount entered using Pens-Adj-Ded will be reported on line 375 of the Quebec worksheet and will reduce the amount of retirement income eligible for the pension deduction.

Copyright-Ded

You may claim this deduction if your total copyright income, included in your business income or shown in box H of your RL-3 slip, is less than $60,000. This deduction will appear on line 297 of your Quebec return.

Copyright income includes income derived from a right conferred on a performing artist in connection with a performance, the performer's right to equitable remuneration for a sound recording and the right to remuneration for the reproduction of a sound recording for private use.

The following options are applicable for the keyword Copyright-Ded.

• Total copyright income

Averaging-Annuity

The following options are applicable for the keyword Averaging-Annuity.

• Payments to acquire an income-averaging annuity

RepaidAmount   

The following options are applicable for the keyword RepaidAmount.

• T4 repaid (current year)

Wages or salaries repaid by the client to the employer. This amount is reported on line 22900 of the federal income tax return and line 207 (code 13) of the Quebec income tax return.

• T4 repaid (from previous years T4)

Wages or salaries repaid by the client to the employer. This amount is reported on line 22900 of the federal income tax return and on line 207 (code 12) of the Quebec income tax return.

• Old age security pension

Federal old age security pension amounts repaid. This amount is reported on line 23200 of the federal income tax return and line 246 of the Quebec income tax return.

• Net federal supplements

Net federal supplements. This amount is reported on line 23200 of the federal income tax return and line 246 of the Quebec income tax return. This amount is also reported on line 276 (code 02) of the Quebec return.

• CPP/QPP

CPP or QPP amounts refunded to the government. This amount is reported on line 23200 of the federal income tax return and line 246 of the Quebec income tax return.

• QPP/CPP benefits received in a previous year

In case of repayment in 2023 of benefits received in a previous year pursuant to the QPP, CPP or Employment Insurance Act, the ministère du Revenu can determine whether it would be more advantageous for the refund to allow for a tax credit for averaging of the deduction rather than reduce the income for 2023. To that end, DT Max will report the amount of the repayment on line 23200 of the federal return and line 250 (code 01) of the Quebec return, and enter code "08" on line 461. Attach the documents attesting to the refund.

• EI benefits received in a previous year

EI benefits received in a previous year. DT Max will report the amount of the repayment on line 23200 of the federal return and line 250 (code 01) of the Quebec return.

• Loan to shareholder

Refund of Shareholders' loan on which taxes were paid. This amount is reported on line 23200 of the federal income tax return and line 250 (code 17) of the Quebec income tax return.

• Wage loss replacement plan

Enter the amount received under the wage loss replacement plan. That amount will appear on line 22900 of the federal return and line 207 (code 12) of the Quebec return.

• Wage Earner Protection Program (WEPP) payments

Wage Earner Protection Program (WEPP) payments. Specify the amount which you had to repay during the year and DT Max will enter that amount as a deduction on line 23200 of the federal return and line 246 of the Quebec return.

• Labour adjustment benefits

Labour adjustment benefits. Specify the amount which you had to repay during the year and DT Max will enter that amount as a deduction on line 23200 of the federal return and line 246 of the Quebec return.

• Research grants

Research grants. Specify the amount which you had to repay during the year and DT Max will enter that amount as a deduction on line 23200 of the federal return and line 246 of the Quebec return.

• Student grant or similar assistance

Student grant or similar assistance. Specify the amount which you had to repay during the year and DT Max will enter it as a deduction on line 23200 of the federal return and line 246 of the Quebec return.

• Prior year student grant deducted on Quebec line 295

Prior year student grant deducted on Quebec line 295. Specify the amount which you had to repay during the year and DT Max will enter that amount as a deduction on line 23200 of the federal return and line 246 of the Quebec return. This amount is also reported on line 276 (code 03) of the Quebec return.

• Training allowances

Training allowance. Specify the amount which you had to repay during the year and DT Max will enter that amount as a deduction on line 23200 of the federal return and line 246 of the Quebec return.

• Retiring allowances

Retiring allowance. Enter the amount which you had to repay during the year and DT Max will enter that amount as a deduction on line 23200 of the federal return and line 246 of the Quebec return.

• Alimony repaid pursuant to court order

Alimony repaid pursuant to a court order. This amount represents the sums reimbursed for that purpose in the year or in one of the two preceding years, provided it was not deducted in the calculation of income for a previous year. However, the same amount must have been included as alimony in the income for the year or in the income of a previous year. DT Max will report that amount as a deduction on line 22000 of the federal return and on line 250 (code 12) of the Quebec return. For Quebec, if the amount is $300 or over, DT Max will not automatically report that amount on line 276: instead, the TP-766.2 should be filled by using the keyword Averaging.

• Undeducted contributions to Saskatchewan pension plan

Contributions to the Saskatchewan pension plan, provided that they were not deducted in the calculation of income for a previous tax year. DT Max will report that amount as a deduction on line 23200 of the federal return and line 250 (code 17) of the Quebec return.

• Unused PRPP, PRPP and SPP contrib. (T746), inc. in the year

Unused PRPP contributions from schedule T746, for payments included in the year from a pooled registered pension plan (PRPP), including a voluntary retirement savings plan (VRSP), provided that they were not deducted in the calculation of income for a previous tax year. DT Max will report that amount as a deduction on line 23200 of the federal return and line 250 (code 06) of the Quebec return. This amount will also be report on line 3 of Schedule B work chart and on line 13 of Schedule Q.

• Unused RRSP, PRPP and SPP contrib. (T746)

Unused RRSP, and SPP contributions from schedule T746, provided that they were not deducted in the calculation of income for a previous tax year. DT Max will report that amount as a deduction on line 23200 of the federal return and line 250 (code 06) of the Quebec return.

• Unused RRSP, PRPP and SPP contrib. (T746), Spousal plan
• Contributions made under retirement agreement

Amount included in income for the year as repayment of contributions made under a retirement agreement. This amount cannot exceed the total amount of contributions made. Subtract the amount of contributions already deducted in the calculation of income. DT Max will report this amount as a deduction on line 23200 of the federal return and line 250 (code 17) of the Quebec return.

• Additional voluntary contributions to a RPP

Repayment of additional voluntary contributions made to a registered pension plan (RPP), provided such contributions have not been deducted in the calculation of income for a previous year. DT Max will report this amount as a deduction on line 23200 of the federal return and line 250 (code 17) of the Quebec return.

• Advance on life insurance policy repaid in the year

Repayment of advance on a life insurance policy. This represents the advances repaid in 1999 which had been included in income for the year or in the income of a previous year. Attach the documents attesting to the refund. DT Max will report this amount as a deduction on line 23200 of the federal return and line 250 (code 17) of the Quebec return.

• Payments to a RPP - life annuities received

Reimbursement of payments made to a registered pension plan (RPP), provided an equal amount of life annuity benefits from a retirement plan was received in the year. This amount should not include any of the repayments referred to in the previous sections. Attach the documents attesting to the payments. DT Max will report this amount as a deduction on line 23200 of the federal return and line 250 (code 17) of the Quebec return.

• Benefits from federal pension plan prior to 1990

Repayment of benefits from a federal pension plan for years of service prior to 1990. This amount cannot exceed the $5500 excess on the amount deducted in the calculation of income regarding the total contributions to a RPP. Attach the documents attesting to the refund. DT Max will report this amount as a deduction on line 23200 of the federal return and line 250 (code 17) of the Quebec return.

• Benefits from pension plan received after 1989

Repayment of benefits from a pension plan received after 1989. Attach the documents attesting to the refund. DT Max will report this amount as a deduction on line 23200 of the federal return and line 250 (code 17) of the Quebec return.

• RRSP withdrawal not transferred to a RPP

Repayment of sums withdrawn from a RRSP to be transferred to a RPP, but without such a transfer having taken place. These sums can be deducted if paid to a RRSP. DT Max will report this amount as a deduction on line 23200 of the federal return and line 250 (code 17) of the Quebec return.

• Recovery of ded. for patronage div. received from a coop

Recovery of deductions for patronage dividends received from a co-operative. If a preferred share in an eligible co-operative is disposed of for which a deduction has been claimed or is being claimed on line 297 of the Quebec tax return. DT Max will report the amount on line 276 (code 07) of the Quebec tax return.

• Registered disability savings plan (RDSP)

Repayment of registered disability savings plan (RDSP). You can deduct the amounts repaid in 2023 under the Canada Disability Savings Act that you included in the income for the year or a previous year. DT Max will report the amount of the repayment on line 23200 of the federal return and line 297 (code 25) of the Quebec return.

• SAAQ (negative amount from RL-5 box D)

SAAQ (negative amount from RL-5 box D). Specify the amount which you had to repay during the year and DT Max will enter that amount as a deduction on line 246 of the Quebec return and on line 276 (code 01).

• Prior year amount deducted this last year (code 6)

Repayment of an amount included in your income for a previous year and deducted from your taxable income for that year. If, in 2023, you repaid an amount that was included in your income for a previous year, and you deducted that income in calculating your taxable income (line 293, 295 or 297) for the previous year concerned. DT Max will report the amount of the repayment on line 276 (code 06) of the Quebec return.

• Others

Other repayments, such as repayment of Canada or Quebec Pension Plan benefits, research grants, scholarships, fellowships or bursaries, allowances under the National Training Act, benefits under the Labour Adjustment Benefit Act, refund interest, etc.. This amount is reported on line 23200 of the federal income tax return and line 246 of the Quebec income tax return.

  See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 22900 - Other employment expenses
Line 23200 - Other deductions

  See the CRA's general income tax guide:
Line 22900 - Other employment expenses
Line 23200 - Other deductions