  Historical information |
Use Cap-History to report the historical information for each type of gain or loss claimed by the taxpayer in prior years.
The following options are applicable for the keyword Cap-History.
Qualified farm property gains (losses) Qualified farm property after 1984 (not included in any other category).
Qualified fishing property gains (losses)
Qualified small business gains (losses) Qualified small business corporation shares after June 17, 1987 (not included in any other category).
Other capital gains (losses) Other capital property.
Other capital gains (losses)- resource Gains from resource properties (Quebec).
Eligible capital property - farming/fishing
Eligible capital property - fishing Taxable capital gains from eligible capital property - fishing as reported on line 86 of the Quebec schedule G.
Eligible capital property - other Taxable capital gain from eligible capital property - other than qualified farm property, as reported on line 173 of the federal schedule 3 and on line 86 of the Quebec schedule G, if applicable.
TCG eligible for the capital gain deduction
Ineligible TCG included in CNIL This the amount of ineligible taxable capital gains included in CNIL as additional investment income. Federally, it is the amount reported on line m of chart B of T936 for 1995, line p of chart B of T936 for 1994, and line l of chart B of T936 for 1993 and 1992.
For Quebec tax purposes, it is 3/4 the amount of line 112 of form TP-726.7 for 1992 onward.
1992/1993 ineligible T3 gains (T936, Chart B, k) This is the amount of ineligible capital gains from a T3 Slip reported on line k of Chart B of form T936. This amount will be included in calculation of capital gain deduction on form T657 Chart II, line D for 1992 and 1993 and line C of Chart II is reduced by this amount for 1992 and 1992 to obtain the amount required for line C as specified on Chart II of form T657.
Gain from reserves for pre-1985 disposition
Capital losses of previous years used The deduction claimed for net capital losses of previous years (old capital losses) from line 25300 of the federal income tax return and line 290 of the Quebec income tax return.
ABIL deductions The deduction claimed for allowable business investment loss from line 21700 of the federal income tax return and line 234 of the Quebec income tax return.
Reduction in ABIL The amount calculated as the capital loss arising from a reduction in business investment losses in a particular year.
Allowable capital losses claimed in 1985 (line 127)
Inclusion rate for year 2000
Use Cap-Gain.ch to enter the amount of taxable capital gain (or loss) declared in the relevant year. Use [Alt-J] to enter different values for other jurisdictions.
Use Cap-Gain.his to enter the taxable capital gains or capital losses declared in the relevant year.
Use Amount.ch to enter the amount of capital loss deducted in the relevant year or the ineligible capital gain of that particular year. Use [Alt-J] to enter different values for other jurisdictions.
The inclusion rate for the year 2000 can be found on line 16 in Part 4 of Schedule 3 for 2000, or on your 2000 Notice of Assessement.
Use [Alt-J] to enter different values for other jurisdictions.
Use Exemption.ch to enter a deduction for capital gains declared in the relevant year pursuant to line 25400 of the federal return and line 292 of the Quebec return. Use [Alt-J] to enter different values for other jurisdictions.
Use the keyword Exemption.his to enter a deduction for capital gains declared in the relevant year pursuant to line 292 of the Quebec return. Use [Alt-J] to enter different values for other jurisdictions.
Use the keyword Exempt-Dec2014 to enter the portion of the capital gain deduction claimed in 2014 on reserve related to the disposition of qualified farm or fishing property after December 2, 2014.
The keyword CNIL-Exp-CF represents the amount of federal CNIL (cumulative net investment loss) expenses which have accumulated to the end of the last tax year. The CNIL information is entered in a group and is required for the calculation of the T936 in the current year. This amount may affect your client's available capital gain deduction. DT Max will automatically produce the T936 when either CNIL-Exp-CF or CNIL-Inc-CF is entered in the client's data.
This entry is only required for new client files. For others, amounts from previous years are carried forward by DT Max.
Use CNIL-Inc-CF to enter the amount of federal cumulative net investment loss income accumulated to the end of the last tax year. The CNIL information appears in a group and is required for the calculation of the T936 in the current year.
This amount may affect your client's available capital gain deduction. DT Max will automatically produce the T936 when either CNIL-Exp-CF or CNIL-Inc-CF is used in the client's data.
This entry is only required for new client files. Amounts from previous years are carried forward by DT Max.
Use CNIL-Quebec to enter the CNIL balance for Quebec purposes accumulated to the end of the previous tax year. In theory, this should be equal to the federal CNIL-Exp-CF less CNIL-Inc-CF .
This amount may affect your client's available capital gain deduction. Where the CNIL income exceeds expenses this amount should be entered as negative, using the minus sign before the amount.
This entry is only required for new client files. Amounts from previous years are carried forward automatically by DT Max.
Enter the total amounts used to reduce the additional tax payable on AIP's received in pior years. Use [Alt-J] to enter different values for other jurisdictions.
With the keyword GainShare-Hist, record the registration date of the gain sharing plan and the total amount of deductions claimed in prior years with respect to this plan. This is required for DT Max to make sure that the lifetime limit of $6,000 and the deduction period of five years are respected.
Enter the year of the RRSP contributions.
Enter the information on RRSP contributions and the amount.
The following options are applicable for the keyword AFR-RRSP-Info.
Undeducted contributions
Current year contributions
Total available contributions
Repayment to HBP/LLP
Contributions deducted
Total unclaimed RRSP contributions
Enter the taxation year of the non-capital loss.
The following options are applicable for the keyword AFR-NonCapLosses.
Amount of non-capital loss.
The following options are applicable for the keyword AFR-Amount.ncl.
Enter the taxation year of the allowable business investment loss (ABIL).
The following options are applicable for the keyword AFR-ABIL.
Enter the business investment loss deducted.
Enter the taxation year of the capital gain/loss
The following options are applicable for the keyword AFR-CapitalGain.
Income inclusion rate.
Line 127 Taxable Capital Gains - Positive taxable capital gains are carried over from line 199 of Schedule 3 on Line 127 of the T1 General return. A negative amount can only be reported if the taxpayer is deceased.
Unapplied Net Loss - The amount of net loss that has not yet been applied to gains in the three years preceding or the seven years following the loss.
Net Loss Applied Prior Year - The amount of net loss applied to capital gains claimed on a prior year return.
Net Loss Applied from Subsequent Year - The amount of net loss applied to capital gains claimed on a subsequent year return.
Enter the taxation year of the capital gain deduction
The following options are applicable for the keyword AFR-CapGainDeduct.
Capital Gains Deduction - A deduction that can be claimed against taxable capital gains realized from the disposition of certain capital properties.
Net investment gain/loss - income derived from subtracting eligible expenses from investment income, this can be a net gain or loss.
Disposition amount - Farm Property (both land and buildings)
Disposition amount - Small business shares (Equity obtained from the disbursement of shares from a Small Business)
Enter the taxation year of the net capital losses
The following options are applicable for the keyword AFR-CapitalLoss.
Historical information for previous tax years should be entered by the user for each new client. DT Max will generate the information of the current year and carry it forward. This information is useful for comparative purposes and is especially required for a tax client subject to, or potentially subject to, instalments.
The following options are applicable for the keyword Income-Hist.
Enter the province of residence as of December 31 of the tax year.
Enter the federal net income (line 236) in the year of reference.
Enter the Quebec net income (line 275) in the year of reference.
This information being used to determine the additional contribution payable, you must enter the amount from line 275 of the Quebec return of the year of reference or as per the latest notice of assessment. You must take into account all the income earned, including the income earned while the individual was not a resident of Canada.
This information is also used to calculated the net family tax shield deduction. The purpose of the tax shield is to offset, further to an increase in work income, a part of the loss of the socio-fiscal transfers designed specifically to incentivize work, i.e. the refundable tax credit attributing a work premium - the general work premium or the adapted work premium for persons with severely limited capacity for employment - and the refundable tax credit for childcare expenses.
Enter the details regarding the work income for the year of reference.
This information will be carried over to the appropriate lines on the TP-1029.BF in order to calculate the tax shield. The purpose of the tax shield is to offset, further to an increase in work income, a part of the loss of the socio-fiscal transfers designed specifically to incentivize work, i.e. the refundable tax credit attributing a work premium - the general work premium or the adapted work premium for persons with severely limited capacity for employment - and the refundable tax credit for childcare expenses.
The following options are applicable for the keyword Work-Income-QC.h.
Amount from line 101 plus amount from line 105 and line 107
Net amount of research grants
Wage Earner Protection Program (WEPP) payments
Amounts of a work incentive program (line 154, point 2)
Net business income (line 27 of Sch. L). 0 if negative
Confirm that the Quebec net income and work income amounts for the year of reference do not differ from the ones indicated on the latest notice of assessment.
This refers to the tax payable in the year of reference for federal and Quebec purposes, respectively. DT Max adds the clawback of the old age security (OAS) and the federal supplement to the amount of federal tax (federal line 43500 and Quebec line 450).
DT Max adds the poverty fund contribution which corresponds to 0.3% of tax payable after applying the non refundable tax credits, the tax reduction and the individual surtax to the Quebec tax payable. Use [Alt-J] to enter different values for other jurisdictions.
CPP contributions payable as per line 42100 of the federal income tax return.
Total contributions payable as per lines 445, 446, 447, 448 and QPIP of the Quebec income tax return.
Enter the total amount of tax deducted at source for purposes of instalment calculations.
Without this information, the program will not be able to calculate the instalments payable pursuant to the CRA's rules. Use [Alt-J] to enter different values for other jurisdictions.
This amount, together with the tax payable for 2023, is used to estimate the instalments that you will need to pay in 2024. The federal amount will only be carried forward if the taxpayer is liable for instalments greater than $3000, or $1800 if a Quebec resident. If the taxpayer is liable for instalments, contributions to CPP and EI on self-employment will be added.
For Quebec, income tax payable plus the contributions to QPP, QPIP, the Health Services Fund, the Quebec prescription drug insurance plan and the health contribution will be added, whether or not instalments are payable.
The amount does not affect the tax payable for 2023. Use [Alt-J] to enter different values for other jurisdictions.
Enter the historical information and relevant year.
Information entered in this section is used by the program to complete the prior year on the T1 and TP1 summaries (if applicable).
Information entered in this section is used by the program to complete the prior year on Quebec TP1 summaries (if applicable).
If so, answer YES. You will then be prompted to identify the type of change that occurred on the Changes during the year page.
UFILEPREINT For ufile purposes
The following options are applicable for the keyword UFILEPREINT.
Employment income and employment insurance benefits
Interest, investment income and carrying charges
Pension income, other income and split pension income
Universal child care benefits (RC62)
Social assistance, worker's compensation
RRSP, HBP, LLP, other plans and funds
Partnership income, tax shelter
Capital gains (or losses)
Foreign income or foreign property
Rental property income
Self-employed business income
GST or QST rebate on employment or partnership expenses
Alimony or support payments received
Alimony or support payments made
Adoption expenses and treatment of infertility
Tuition, education, textbooks, student loans
Medical expenses, disability, caregiver
Union or professional dues not on T4 slips
Moving expenses
Donations and political contributions
Employment expenses
Child care (special cases)
Investment tax credits
Repayments made to the government or to an employer
Losses of prior years, carrybacks
Tax paid by instalment, tax transfer for resident of Quebec
Other deductions and credits
Immigrant, emigrant, non resident taxpayer
Alternative minimum tax
Status regarding Canadian Indian
Tax return for a deceased person
Adjustment request for a tax return that has been filed
Tick this item if it apply to your tax situation.
Tick this item if it apply to your tax situation.
Tick this item if it apply to your tax situation.
Tick this item if it apply to your tax situation.
Tick this item if it apply to your tax situation.
Tick this item if it apply to your tax situation.
Tick this item if you want to use the CRA service.
Tick this item if you want to use this service.
Tick this item if you want to use this service.
The following options are applicable for the keyword UFILEPREINT_ENOA.
Tick this item if it apply to your tax situation.
Will you be using EFILE to submit the form CRA Authorizing or Cancelling a Representative to the CRA?
Will you be using EFILE to submit the form CRA Authorizing or Cancelling a Representative to the CRA?
Will you be using the electrinic signature?
UFILE_PROV_T1163 You need an AgriStability/AgriInvest (T1163) in a province outside your province of residence
UFILE_PRISON
UFILE_LEGALREP
UFILE_INDIAN
UFILE_DECEASE
UFILE_UCCB
UFILE_AMT
UFILE_DIEP_AGREE
UFILE_T224_T225 You need T224 and/or T225
UFile only
UFile only
UFile only
UFOFFERS
UFFREEFILE_CODE
UFSPSNORET
UFSPSREPO
UFILESOLIDARITY
UFILEF305
UFILEF357
UFILEF357SP
UFILEF351
UFILEP5912
UFILEF305NI
UFILEF5522
UFILESEPLESS90
UFILEPRINCIPALRES Did you sold a principal residence in 2023?
UFILEK10120 Use in pages
Have you already filed an Authorization request successfully for this taxpayer today?
UFILE_OEPTC Use in pages
UFILE_NOEC Use in pages
UFILE_OSHPTG Use in pages
UFILE_ONBEN Use in pages
UFILE_NO_OAS Use in pages
UserDefault1 Use for Keith in user default
UserDefault2 Use for Keith in user default
The following options are applicable for the keyword UserDefault2.
UserDefault3 Use for display properly the Tslip and Quebec RL
The following options are applicable for the keyword UserDefault3.
RC62
RC210
T1-CP
T3
T3 (US)
T4
T4A
T4A(OAS)
T4A(P)
T4A-RCA
T4E
T4FHSA
T4PS
T4RIF
T4RSP
T5
T5 (US)
T10
T101
T5003
T5006
T5007 .
T5007
T5008
T5013
RL-7
RL-10 - FTQ
RL-10 - Fondaction (CSN)
RL-19
RL-23
RL-26
RL-27
RL-29
UserDefault4 Use for display properly the Tslip and Quebec RL
The following options are applicable for the keyword UserDefault4.
RC62
RC210
T1-CP
T3 / RL-16
T3 / RL-16 (US)
T4 / RL-1
T4A / RL-1,2
T4A (OAS)
T4A (P) / RL-2
T4A-RCA / RL-1
T4E / RL-6
T4FHSA / RL-32
T4PS / RL-25
T4RIF / RL-2
T4RSP / RL-2
T5 / RL-3
T5 / RL-3 (US)
T10
T101 / RL-11
T5003 / RL-14
T5006
T5007
T5007 / RL-5
T5008 / RL-18
T5013 / RL-15
RL-7
RL-10 - FTQ
RL-10 - Fondaction (CSN)
RL-19
RL-23
RL-26
RL-27
RL-29
UseInCalc1 Use by calc for Schedule C Relation without of
The following options are applicable for the keyword UseInCalc1.
Family head
Spouse
Common-law spouse
Son
Daughter
Brother
Sister
Niece
Nephew
Aunt
Uncle
Father
Mother
Grandmother
Grandfather
Grandson
Granddaughter
Great grandmother
Great grandfather
Son-in-law
Daughter-in-law
Other supporting person
Father-in-law
Mother-in-law
UseInCalc2 Use by calc for
The following options are applicable for the keyword UseInCalc2.
Father
Mother
Grandmother
Grandfather
Aunt
Uncle
Grandaunt
Granduncle
Spouse
Common-law spouse
Son
Daughter
Brother
Sister
Niece
Nephew
Grandson
Granddaughter
Great grandmother
Great grandfather
Son-in-law
Daughter-in-law
Other (specify)
UseInCalc3 Use by calc for
The following options are applicable for the keyword UseInCalc3.
[028] Other income
[104] Research grants
[105] Scholarships, bursaries, fellowship
[105] Elementary & sec. school scholarships
[105] Part-time program scholarships
[105] Post-doctoral fellowships
[105] Artists' project grants
Expenses associated with the artists project grants
[106] Death benefits
[107] Payments from a wage-loss repl. plan
[109] Periodic payments from unregist. plan
[116] Medical travel assistance
[117] Loan benefits
[117] Loan benefits to a shareholder
[118] Medical premium benefits
[119] Premiums paid to a group term life insur. plan
[123] Payments from a revoked DPSP
[125] Disabil. ben. paid out of a superann.
[127] Veterans' benefits
[129] Tax deferred cooperative share
[130] Apprenticeship incentive grant
[130] Apprenticeship completion grant
[131] Registered disability savings plan
[132] Wage Earner Protection Program
[133] Variable pension benefits
[133] Variable payment life annuity
[134] Tax-Free Savings Account (TFSA)
[136] Comp. to cope for death of a child
[150] Labour adjustment benefits Act
[152] Supplementary employment insurance ben.
[154] Cash award or prize from payer
[156] Bankruptcy settlement
[196] Tuition assistance for adult basic education
[197] Canada emergency response benefit (CERB)
[198] Canada emergency student benefit (CESB)
[199] CESB for eligible student with disability
[200] Prov./Terr. COVID-19 financial assistance payments
[200] Incentive program to retain essential workers (IPREW)
[201] Repayments of retain essential workers
[201] Repayments related to the Federal COVID-19 payments
[201] Repayments related to the Provincial COVID-19
[201] Repayment of CWLB COVID-19
[202] Canada recovery benefit (CRB)
[203] Canada recovery sickness benefit (CRSB)
[204] Canada recovery caregiving benefit (CRCB)
[205] One-time payment for older seniors
[211] Canada worker lockdown Benefit (CWLB)
[210] Postdoctoral fellowship income
Other taxable employment benefit
Income suppl. under government work-incentive project
Maternity allowance
Other assistance
Other indemnities - industrial accident
Training allowance - employment insurance
End of career allowance (line 154)
End of career allowance (schedule L line 28)
Annuity payments from RPP & DPSP
Indemnity for particip. in clinical trials
Other income included in business income (memo)
Profit sharing plan income
Profit sharing plan income with QPP contributions
Income earned after death (Quebec)
Amount rolled over from a deceased RRSP to a RDSP
Amount rolled over from a deceased RRIF to a RDSP
RRIF income of deceased annuitant
Other income
Footnotes - Eligible capital property (Farming)
Footnotes - Eligible capital property (Fishing)
Other income (deduction)
Select
UseInCalc4 Use by calc for
The following options are applicable for the keyword UseInCalc4.
Other Income (Box G - Investment income, or Code 1)
Pension income eligible for transfer per 60(l)
Eligible retiring allowance
Income suppl. under government work-incentive project
Research grants [RC]
Scholarships, bursaries, fellowship [RB]
Elementary and secondary school scholarships [RB]
Part-time program scholarships [RB]
Post-doctoral fellowships [RB]
Artists' project grants [RB]
Expenses associated with the artists project grants
Death benefits [RK]
Payments from wage-loss replacement plan [RN]
Periodic payments from an unregistered plan
Medical travel [RZ]
Loan benefits [RO]
Loan benefits to a shareholder [RO]
Medical premium benefits [RZ]
Premiums paid to a group term life ins. plan
Payments from a revoked DPSP
Disability benefits paid out of a superann... [RZ]
Veterans' benefits [RZ]
Tax deferred cooperative share [RZ]
Apprenticeship incentive grant [RX]
Apprenticeship completion grant [RX]
Registered disability savings plan [CC]
Wage earner protection program [CA]
Variable pension benefits [RZ]
Variable payment life annuity [RZ]
Tax-Free Savings Account (TFSA)
Supplementary employment insurance benefit [RA]
Maternity allowance [RF]
Labour adjust. benefits & compensatory income [RG]
Other assistance [RS]
Other indemnities - industrial accident [RT]
Training allowance - employment insurance [RZ]
Prov./Terr. COVID-19 financial assis. payments
Incentive program to retain essential workers (IPREW) [O-5]
Other taxable employment benefit [RZ]
End of career allowance (line 154) [RZ]
End of career allowance (schedule L line 28) [RZ]
Annuity payments from RPP & DPSP
Indemnity for particip. in clinical trials
Profit sharing plan income
Profit sharing plan income with QPP contrib.
Income earned after death (Quebec)
Amount rolled over from a deceased RRSP to a RDSP
Amount rolled over from a deceased RRIF to a RDSP
RRIF income of deceased annuitant (Fed. L115)
Other income included in business income (MEMO)
Other income.
Footnotes - Eligible capital property
Other income (deduction)
Other income (specify) [RZ]
UseInCalc5 Use by calc for
The following options are applicable for the keyword UseInCalc5.
Legal fees and related expenses
Accounting / professional fees
Advertising and promotion
Food and beverages
Entertainment expenses
Cultural event expenses
Lodging
Parking
Supplies - Telephone/telecommunications expenses
Supplies - Other supplies
Travel expenses
Fuel expenses
Maintenance and repairs
Safety expenses (equipment and training)
Insurance premiums
Membership fees / licence fees
Office expenses
Rental - computer equipment
Rental - cellular telephone
Rental - fax machine
Rental - other
Salaries and wages
Benefits paid for assistant
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
Other expenses (specify)
Other unrestricted expenses (federal only)
Other restricted expenses
Snowmobile or ATV - Fuel expenses
Snowmobile or ATV - Maintenance costs
Snowmobile or ATV - Insurance premiums
Artists' employment expenses paid during the year
Artists' employment expenses carried forward
Musical instrument - Maintenance costs
Musical instrument - Rental costs
Musical instrument - Insurance premiums
UseInCalc6 Use by calc for
The following options are applicable for the keyword UseInCalc6.
RC62
RC210
T1-CP
RL-16
RL-16 (US)
RL- 1
RL-1,2
T4A (OAS)
RL-2
RL-1
RL-6
RL-32
RL-25
RL- 2
RL - 2
RL-3
RL-3 (US)
T10
RL-11
RL-14
T5006
T5007
RL-5
RL-18
RL-15
RL-15 .
RL-7
RL-10 - FTQ
RL-10 - Fondaction (CSN)
RL-19
RL-23
RL-26
RL-27
RL-29
UseInCalc7 Use by calc for
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Cap-Gain.ch 