  Additional taxes and adjustments |
Use the keyword Additional-Tax to enter the special tax or additional tax that must be paid.
The following options are applicable for the keyword Additional-Tax.
Special tax respecting certain refundable credits For Quebec, a special tax may be required if, during the taxation year, the Minister of Revenue refunded or credited an amount to the trust in order to offset an expense which, in a previous year, had been claimed as a credit. This rule applies to credits relating to tips, R&D and on-the-job training.
Additional income tax respecting an RESP For Quebec, an additional tax may be required if the trust received an accumulated income payment under an RESP plan. Form TP-1129.64 titled "Special tax relating to a Registered Education Savings Plan" must be filed with the trust return.
Use the keyword Tax-Adjustments to add items such as the reduced tax that applies to lump-sum payments under section 40 of the Income Tax Application Rules (ITAR).
This information will be entered on line 121 of the Quebec tax return.
Use the keyword Recovery-Tax to indicate whether the trust was a qualified disability trust in a previous tax year and is subject to the recovery tax under paragraph 122(1)(c).
Use the keyword Applicable-Year to indicate in which year the amount was distributed to the electing beneficiary.
DT Max will enter the information in the proper column of the T3QDT-WS.
The following options are applicable for the keyword Applicable-Year.
1st prior year
2nd prior year
3rd prior year
4th prior year
5th prior year
6th prior year
7th prior year
8th prior year
9th prior year
Use the keyword Distributed-Amt to enter the amount distributed to an electing beneficiary that can reasonably be considered to be made out of the after-tax income, other than an amount distributed in the current year. Use [Alt-J] to enter different values for other jurisdictions.
Use the keyword Other-FIT to enter any other amount of federal income tax deducted at source.
Use the keyword Other-PIT to enter any other amount of provincial income tax deducted at source in Quebec.
Use the keyword SIFT-Type to indicate the type of corporation the trust would have been had it been a corporation.
The following options are applicable for the keyword SIFT-Type.
Oil refining corporation
Financial institution
Other
Use the keyword SIFT-Info to answer the questions on the SIFT workchart.
The following options are applicable for the keyword SIFT-Info.
Trust qualifies as a mutual fund trust
New equity issued to replace debt existing in 2006
New equity issued to exchange an interest
Use the keyword NonPortfolio-Inc to enter the amount of non-portfolio earnings required to calculate the non-deductible distributions amount for a specified investment flow-through trust.
DT MAX will automatically allocate the non-deductible distributions as eligible dividends to the beneficiaries.
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Applicable-Year 
Distributed-Amt 
SIFT-Info