DT Max version 14.10 is a CD release that features the T1/TP-1 program for tax years 2000 to 2010, and fully supports T1/TP-1 Efile. Version 14.10 also features the T3/TP-646 program for fiscal periods ending from 2003 to 2011 inclusively. Please note that all program versions are first made available on the Internet.
In this version...About your DT Max licence key
About your DT Max licence keyAs this release inaugurates a new production year, a valid licence key must be installed in order to have access to the latest calculation modules for DT Max T1, that is to say, for years 2010 and 2011 respectively. If the registered licence key is expired, the following warning message will be displayed on the startup screen: For an invalid DT Max T1 or T3 licence key: "DT Max will run in "demo " mode until a licence key is entered. You will be able to enter data and review returns, but you will not be able to file them with the government. "
DT Max T1Version highlights1. New keywords, options, schedules and diagnostics allowing users to:
As per the T1 General Income Tax and Benefit Guide, under certain circumstances, married and common-law couples that are living apart and not supporting each other may be entitled to the eligible dependant amount. For example, Dennis and Mary are married. However, neither of them supports the other and both individuals are living apart from each other. Mary lives with and supports her fifteen-year old child Norman. Providing all other conditions are met, Mary would otherwise be able to claim her child Norman as an eligible dependant, although she remains married to Dennis. To take into account such a scenario, we have implemented the keyword Elig-Dependant to allow you to specify in the file of the supporting person who can claim the eligible dependant amount. For instance, in the above example, to enable Mary to claim the eligible dependant amount for Norman, we would put this keyword in Mary's file and choose the option "Married but not living with, supporting or supported by". With respect to our in-house Registered Retirement Savings Plan (RRSP) Schedule, we added more details to allow the user to retain this schedule as a complete record of the taxpayer's contribution history for the current year. We created cells to indicate contributions made to the Saskatchewan Pension Plan. Pursuant to information available at the time of writing this update, the Canada Revenue Agency has notified us that these contributions should be reported on line 208. Apparently, although line 209 remains on the income tax return jacket, this line is supposed to be formally defunct. The new sub-keywords now available to DT Max users in this respect are: i) RRSP-Issuer : Enables the user to identify to which institution the taxpayer made an RRSP contribution; and ii) SaskPenPlan : Enables the user to specify the amount the taxpayer contributed to the Saskatchewan pension plan. Please note that the present contribution limit for the Saskatchewan pension plan has increased to $ 2,500 per taxpayer, whereas the previous threshold amount was $ 600. To help DT Max users optimize and visualize the best scenario for the use of capital losses in the year of death of a taxpayer for the final income tax return, we have added a new in-house form entitled "Capital Losses - Final Return of the Deceased Person". This in-house schedule will be produced automatically in the deceased taxpayer's final income tax return, and will be populated with the existing information required to determine the optimal amount of capital losses needed to be used for prior years versus the amount of capital losses that can be used against ordinary income in the year of death. All the required calculations will be provided in detail and done in accordance with the guidelines issued by the Canada Revenue Agency. Likewise, for a Quebec resident, a similar schedule will be produced. Please be advised: through the next version release, we aim to enhance our calculation module to exclude the capital loss claimed in the year of death only against other income at line 127 in determining amounts such as social benefit repayments, provincial and territorial tax credits, as well as the particular non-refundable tax credits requiring the use of net income. Pursuant to tax changes relating to the exempt portion of a scholarship, fellowship, or bursary eligible for the part-time education amount, we have added a new work chart for Federal line 130. Also, a new keyword group was created to help users calculate the exempt portion not subject to taxation, if necessary. This calculation will be done automatically by DT Max, provided you enter in the T-Slip keyword group an amount for Other-Income.t for the option "[105] F130 Part-time program scholarships [RB]". We recommend you follow the procedure below to ensure that the appropriate exempt portion is calculated correctly. Please note that the work chart with respect to this calculation follows the example as shown in the CRA's pamphlet P105. All amounts should be for the current taxation year only. The keywords associated with this workchart are the following: i) PartTime-Program : Enter text to identify (or label) the program for record-keeping purposes. ii) PartTime-Fees : Enter a dollar amount for the tuition fees and program-related costs as per line 2 of the chart. As per information provided to our attention by the CRA, only the current year tuition fees and program-related costs are required to be entered. This keyword will take precedence in calculating the fees associated with line 2 of the workchart. Entering an amount in the T-Slip keyword group for Other-Income.t with the option "[105] F130 Part-time program scholarships [RB]" without any amount of tuition fees in PartTime-Fees will calculate the exempt portion with only the base amount of $500. Once an amount is entered for the keyword PartTime-Fees , this amount will take precedence over any tuition fees claimed for part-time studies in the keyword group Tuition-Edu. We were informed by our clients during the previous tax season that the Canada Revenue Agency has paid particular attention to Line 41 of Form T691 "Alternative Minimum Tax". Although it may be an easy line to overlook, it can adversely affect the calculation of your client's alternative minimum tax liability. As such, we recommend that this amount is reviewed in detail and that the result determined by the program is properly documented. It is important to note that the calculation for this amount greatly depends on accurately kept carryforwards, and in some cases a perfect history of successfully completing your clients' returns year after year with our software. Moreover, in certain circumstances the amounts required to be transposed to this line number cannot be determined by the program alone. For example, the portion of limited partnership losses attributable to CCA or carrying charges claimed on rental and leasing property may not be readily identifiable by automatic calculations. If, further to a review, you determine that there is a discrepancy with respect to the automatic result for line 41 of Form "Alternative Minimum Tax", use the keyword Amt-Info.ncc in the keyword group NonCapLossCF to enter the correct amount and document the client's file in case you are challenged by the CRA. Please note that the options associated with the sub-keyword Amt-Info.ncc relate to the amount on line 41 of Form T691, which in turn is part of the sum on line 42 of this form. To this extent, we have added a new error prevention warning as a reminder that a manual entry may be required for line 41 of Form T691. 2. Technical and tax changes
We have mentioned previously Form ON-BEN in our "What's new" for version 14.01/02 of DT Max. We recommend a quick review of this text to recall the keywords required to successfully complete an application for the credits related to this form. In addition to the above, please keep in mind the following points in the course of this new tax season: There are three changes made with respect to capital cost allowance (CCA). As a result, we have added Class 41.1 as an option. Below you will find a brief discussion of the three changes made regarding the CCA. We have revamped our automobile leasing costs charts to enable users to calculate eligible leasing costs in a year where the GST/HST or any other comparable provincial sales tax rate changes during the year. The most notable example for 2010 is Nova Scotia, which increased the HST rate from 13% to 15% as of July 1, 2010. As per the CRA guidelines in such cases, two leasing cost charts must be produced. For this reason, we have introduced the option "Portion current year lease cost (pre-GST/HST changes)" for the keyword Leasing-Cost . Any amount above zero entered for this keyword option will produce the chart relating to the period prior to the tax rate change. The leasing costs will be calculated with the earlier tax rate. If zero is entered for this keyword option, the program will calculate the leasing costs as if all were incurred at the more recent rate (i. e. post-GST/HST rate change). We have enabled this option only for Nova Scotia, Ontario and British Columbia, because these provinces underwent either a change of rate (NS) or a change of tax structure (from PST to HST, in the case of ON and BC). Finally, you are still required to enter the total lease charges for the year for the program to be able to differentiate the portion of lease charges incurred before and after. Please be advised that, at the time of writing, Form TP-1029.CS.1 remained in a draft format without an English version ("-V" suffix designates an English version of a Quebec form) yet available in French. Consequently, we have decided to implement this form to the best of our ability. It is important to note that this form is required to apply for the solidarity tax credit for newly-arrived residents who established residential ties in Quebec in the calendar year following the taxation year. In other words, the client may have been a resident of another province or a non-resident of Canada in 2010, and once residential ties in Quebec are established in 2011, then Form TP-1029.CS.1 will be required in order to apply for the solidarity tax credit. Completing this form requires a line-by-line review of the questions asked to ensure it is populated with the correct responses provided by the taxpayer. However, certain fields will be automatically populated by DT Max. Below you will find the procedure and a list of the new keywords required to complete this form successfully. First, in order for the correct keywords to appear, the taxpayer's must either reside in any province other than Quebec, be a non-resident or a deemed resident. Secondly, you need to apply for Form TP-1029.CS.1 by typing the keyword Solidarity and choosing the option "Solidarity tax credit new resident (TP-1029.CS.1)". Following the above first and second steps, the personal information already provided will be automatically populated on Form TP-1029.CS.1. Then, you will be required to provide values for the following keywords: i) ARRIVAL-DATE-QUE : Indicate in the format DD-MM-YYYY the date the taxpayer arrived in Quebec. ii) ARRIVAL-DATE-CAN : Indicate in the format DD-MM-YYYY the date the taxpayer arrived in Canada. Note that the two abovementioned dates may differ if the individual in question first arrived in Canada in a province other than Quebec, and later moved to Quebec. iii) CANADIANCITIZEN : Confirm if the taxpayer is a Canadian citizen ("Yes") or not ("No"). iv) RESIDENTPERM : Confirm if the taxpayer is a permanent resident of Canada ("Yes") or not ("No"). v) DATE-COMPLETED : Enter the date the application for the Solidarity Tax Credit was completed. vi) ONLYPERSON : Choose the option "You are the only person who meets the requirements", if there's only one applicant for the credit other than the taxpayer's spouse, or "You are not the only person who meets the requirements" if there is more than one eligible applicant other than the taxpayer's spouse. vii) Dwelling : Select between the options "Owner", "Tenant", and "Did not live in an eligible dwelling". viii) ELIG-INDIVIDUALS : Enter the number of individuals eligible for the credit. ix) NBR-CHILD-ASSIST : Enter the number of children who live with the taxpayer and with the taxpayer's spouse/partner (if applicable) for which support payments were received from the Régie des rentes du Québec (RRQ). x) NBR-CHILD-SHARE : Number of the above-mentioned children for whom the child assistance payment was determined based on shared custody. xi) Northern-Village : Answer "Yes" or "No" with respect to whether the taxpayer's principal residence was located in a designated northern village. xii) NORTHERN-CHILD : Answer "Yes" or "No" to determine whether or not the children identified in box 56 (i. e. keyword NBR-CHILDSUPPORT ) lived in a designated northern village. xiii) TOTAL-INCOME : You will be required to enter the taxpayer's total income for the following two options: xiv) RESIDENT-STATUS : You will need to indicate the residency status for the taxpayer and the start date of this official status. The options are: You will be required to indicate the name of the document with DOCUMENT-NAME (i. e. visitor's visa, student visa, temporary work permit) and STATUS-END-DATE (i. e. the date the document expired). The documents start date should be entered in the input cell next to the keyword DOCUMENT-NAME . There is a repeat functionality within this sub-keyword group to enable you to enter more than one document. xv) Have-A-Spouse : Enter "Yes" or "No" to specify whether or not the taxpayer has a spouse or common-law partner. Depending on whether the taxpayer has a spouse or not, you will be provided with a separate set of keywords that are relatively similar to what you've completed for the taxpayer. However, these keywords are designated with the prefix "SP" to specify that they relate to the spouse. The keywords in question are the following: i) SPARRIVALDATEQUE : Indicate in the format DD-MM-YYYY the date the taxpayer's spouse arrived in Quebec. ii) SPARRIVALDATECAN : Indicate in the formation DD-MM-YYYY the date the taxpayer's spouse arrived in Canada. iii) SP-CAN-CITIZEN : Confirm if the taxpayer's spouse is a Canadian citizen ("Yes") or not ("No"). iv) SP-RESIDENTPERM : Confirm if the taxpayer's spouse is a permanent resident of Canada ("Yes") or not ("No"). v) SP-TOTAL-INCOME : You will be required to enter the spouse's total income for the following two options: vi) SPRESIDENTSTATUS : You will need to indicate the residency status for the spouse and the start date of this official status. The options are: vii) Live-WithSpouse : Choose between i) "Lives with the spouse," and "Does not live with the spouse" to clearly indicate if the taxpayer and spouse reside together or apart. viii) SP-DWELLING : Select between the options "Owner", "Tenant" and "Did not live in an eligible dwelling". Finally, as a reminder of the fact that applicants are required to be registered for direct deposit with a financial institution located in Quebec, we provide the keyword RegistQDirectDep to which you must reply "Yes" or "No". This keyword can act as an indicator for a tax return reviewer that a complete interview was done with the client, and that the client was notified of this very important matter. Please be advised that the estimated amount for the solidarity tax credit for applicants using this form is still pending. 3. New formWe have added Quebec's counterpart to the federal form T2201, "Disability Tax Credit Certificate". The Quebec disability tax credit certificate has the designation TP-752.0.14-V and is entitled "Certificate Respecting an Impairment". Please note that both the federal and Quebec versions of these forms are provided as "blank - no calculation" forms, since they should be completed by qualified health practitioners and not by tax specialists.
4. Forms in preliminary versionPlease note that the following forms are in preliminary version with version 14.10. - T1163 - AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals - T1273 - Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals 5. CorrectionsOntario credits calculation when the family head is under 65 years of age on December 31st, 2010, and the spouse is over 64 years of age on December 31st, 2010. In versions prior to 14.10, the calculation of the Ontario credits was erroneously performed in the file of the family head if ALL the following criteria were met:
b. Spouse is over 64 years of age c. Province of residence is Ontario ON-BEN produced in the file of the family head when the family head is under 64 years of age on December 31st, 2010, and spouse is 64 years of age on December 31st, 2010. In versions prior to 14.10, the ON-BEN Form was erroneously produced in the file of the family head instead of the spouse if ALL the following criteria were met:
b. Spouse is 64 years of age c. Province of residence is Ontario This version includes a special filter enabling you to automatically obtain a list of all the clients (family heads) who have been calculated with a previous version of DT Max in tax year 2010 and who may be affected by either of the above-mentioned issues. To use the special filter, access tax year 2010, select the option "ON credits prior v14.10" in the filter drop-down menu on the client list window, then select "Filter using individual list". DO NOT recalculate (Alt+F9) the file if you want to confirm that the calculation was, in effect, erroneous in the prior version. To view the return without recalculating it, press F9 or click the tax return icon. 6. Notes and reminders
i) Reminder Before transmitting any returns, please verify that you have registered/renewed your Federal, and, if applicable, Quebec Efile Number. You should also verify that the Efile Number and Password are properly reflected within your Efile Setup and that the options selected within the Efile Defaults reflect your preferences. If you submit Quebec returns via Efile and generate form TP-1000, the Quebec Ministry of Revenue will require a signature on Part 3 of the form, even if you have already obtained one for the MR-69 form. ii) Pre-bankruptcy return Please note that you must paper file CRA's Form DC905 prior to submitting a pre-bankrupt return to the federal government via Efile. b. Messages from Revenu Québec Deceased persons and bankruptcy returns for 2010 Starting in February (date to be confirmed), the tax returns for deceased persons as well as bankruptcy returns for tax year 2010 that are filed with the 2009 version of DT Max will no longer be accepted by Revenu Québec. Returns that are received from this day onward will be sent back along with a notification advising that the returns be filed with version 14.01 and subsequent. c. Demo database Please note that the demo database "DemoClients" should be used for demonstration and learning purposes only. Please create a new database for your actual client tax returns. This is especially important under Microsoft Vista and Windows 7. d. Carryforwards As always, we recommend that you verify your carryforwards carefully before processing your client files. e. Important note regarding the RelatedParty keyword option Return of spouse not processed This option is used to indicate that the return of the client's spouse is not being processed. However, it is strongly recommended that a file be opened for the spouse, where all the relevant detailed information is available, in order to allow DT Max to perform accurate calculations and optimizations based on the data entered for both the taxpayer and the spouse. Moreover, this option should not be used when the family is eligible for spousal transfers, tax reliefs, the working income tax benefit (schedule 6), the work premium (schedule P (QC)) or the child care expenses deduction. Also, please do not use this option if the spouse has died or if a separation occurred in the year. 7. DT Max references
Please refer to these knowledge base topics for a detailed review of tax changes implemented: DT Max T1 DT Max T31. Program certificationDT Max is certified for paper filing under the following authorization numbers: Federal schedules: CRA-10-501Quebec schedules: RQFS-1001 Federal slips: RC-10-119 Quebec slips: FS-10-16-011 2. 2011 tax rates for T3All federal and provincial tax rates have been updated in DT Max T3 for 2011. The rates are based on information available as of December 31, 2010. Please refer to the DT Max Knowledge base for additional details on the new tax rates. 3. Version highlights
As a result of lower corporate tax, the following adjustments were brought with respect to eligible dividends:
Due to a legislative change that affects the calculation of refundable tax on hand at the end of 2008, all Ontario mutual fund trusts with a balance of refundable tax on hand at the end of 2008 have to complete Form T184 for 2009. However, due to the CRA tardiness of releasing the Form T184 for 2009, DT Max was not able to incorporate this form into the software. Therefore, in order to complete the 2010 version, any trust that is affected by this legislative change must complete the 2009 form separately and enter the required information into DT Max for 2010. We strongly recommend that you carefully verify the keywords and the amounts in the CapGainRefundCr group, as there may be erroneous carryforwards. There have been two new types of trusts added: As per the T3 guide: "A trust governed by a TFSA is generally non-taxable. When the funds in the TFSA trust are used in the carrying on of a business or used to acquire non-qualified investments, the trust will be taxable to the extent of the income earned from that business or those investments." Major changes have been implemented on Schedule 1 in regards to non-qualified investments for TFSA trusts. The TFSA trust is taxable on the capital gains resulting from the disposition of non-qualified investments. These capital gains are subject to a 100% inclusion rate. In response to feedback from our valued clients, we have greatly enhanced the processing of transactions that involve the disposition of depreciable property within the Business group, and the capital gains that are derived from the disposition. Capital gains relating to the disposition of depreciable assets (CCA) will be automatically calculated in 2011 based on the information provided and will be reported on Schedule 1. If a Quebec TP-646 income tax return is applicable, the appropriate information will also be reported on Quebec Schedule A. Furthermore, as an addition to our input screen, we have added the keyword CalcCapGain.cca . This keyword appears only if you have indicated that a disposition of an asset in a specific class took place (i. e. keyword Disposition = "Yes"). It will enable the user to override the automatic calculation of capital gains/losses resulting from the disposition of depreciable assets. A trust cannot allocate capital losses and non-capital losses to beneficiaries of a trust except: In order to properly allocate these losses, two new keywords within the Trust group were created; Blind-Trust and REVOCABLE. The allocation of capital losses and non-capital losses will then be reflected on federal Schedule 9 and Quebec Schedule C, as well as on the T3 slip and RL-16. 4. Modified forms
Federal:
- T3MJ - T3 Provincial and territorial taxes for 2010 - Multiple jurisdictions - Schedule 1 - Disposition of capital property - Schedule 1A - Capital gains on gifts of certain capital property - Schedule 2 - Reserves on dispositions of capital property - Schedule 3 - Eligible taxable capital gains - Schedule 4 - Cumulative net investment loss - Schedule 5 - Spousal or common-law partner trust's capital gains deduction in year of beneficiary's death - Schedule 6 - Trust's agreement to allocate the basic exemption from minimum tax - Schedule 7 - Pension income allocations and designations - Schedule 8 - Investment income, carrying charges and gross-up amount of dividends retained by the trust - Schedule 9 - Income allocations and designations to beneficiaries - Schedule 10 - Part XII.2 tax and part Xiii non-resident withholding tax - Schedule 11 - Federal income tax - Schedule 12 - Minimum tax - NR4 Slip and summary - T3 Slip and summary - TX19 - Asking for a clearance certificate - T3A - Request for loss carryback by a trust - T3-RCA - Part XI.3 Tax Return - Retirement compensation arrangement (RCA) - T3M - Environmental trust income tax return - T3P - Employee's pension plan income tax return - T184 - 2010 Capital gains refund to a mutual fund trust - T776 - Statement of real estate rentals - T1013 - Authorizing or cancelling a representative - T1079 - Designation of a property as a principal residence by a personal trust - T1139 - Reconciliation of 2010 business income for tax purposes - T1163 - Statement A - AgriStability and AgriInvest programs information and Statement of framing activities for individuals - T1172 - Additional tax on accumulated income payments from RESPs - T1175 - 2010 Farming - Calculation of capital cost allowance and business-use-of-home expenses - T1273 - Statement A - Harmonized AgriStability and AgriInvest programs information and Statement of framing activities for individuals - T2036 - Provincial or territorial foreign tax credit - T2038 - Calculating an investment tax credit (ITC) - T2042 - Statement of farming activities - T2121 - Statement of fishing activities - T2125 - Statement of business or professional activities - T2209 - Federal foreign tax credits - All provincial tax calculation schedules (T3AB, T3MB, T3NB...) Quebec:
- TP-776.47 - Alternative Minimum Tax of a Trust - Schedule A - Taxable capital gains and designated net taxable capital gains - Schedule B - Investment income, gross-up of dividends not designated and adjustment of investment expenses - Schedule C - Summary of allocations and designations - Schedule D - Carry-back of a loss - Schedule E - Income tax on allocated non-portfolio earnings and amounts to be designated as eligible dividends - MR-14.A - Notice before distribution of the property of an estate - RL-16 slip - TP-668.1 - Taxable capital gains of a trust that qualify for a deduction - TP-80 - Income and expenses relating to a business or profession - TP-80.1 - Calculation of business or professional income, adjusted to December 31, 2010 - TP-1012.B - Carry-back of a deduction or tax credit In-house forms:
- SIFT Worksheet 5. Forms under review
Quebec: - TP-750 - Income Tax Payable by a Trust Resident in Quebec That Carries On a Business In Canada, Outside Quebec, or by a Trust Resident in Canada, Outside Quebec, That Carries On a Business in Quebec 6. Warning: verifying carryforwardsAs always, we recommend that you verify your carryforwards carefully before processing your client files. 7. New keywordsa) Amount.info : Amount from the financial statement Use the keyword Amount.info to enter the amount from the financial statement. b) Transferor.info : Use the keyword Transferor.info to enter the name of the transferor. This information will be entered in part 4 of the Quebec Schedule C. c) Home-Adj-OV : Override the adjustment to business-use-of-home expenses (Line 9934) d) Custodian-AcctNo : Custodian trust account number Use the keyword Custodian-AcctNo to provide the custodian trust account number of the other RCA if there were any amounts transferred to, or received from another RCA during the year. e) Blind-Trust : Whether this is a blind trust or not Use the keyword Blind-Trust to indicate whether this is a blind trust or not. A blind trust can allocate to its beneficiaries a capital loss and non-capital losses. These losses will be reported in brackets in the appropriate box on the T3 slip for the beneficiary. f) Revocable : Whether this is a revocable trust or not Use the keyword Revocable to indicate whether this is a revocable trust or not. A revocable trust can allocate to its beneficiaries a capital loss and non-capital losses. These losses will be reported in brackets in the appropriate box on the T3 slip for the beneficiary. g) Transferor.ben : Whether income is to be allocated as a transferor rather than a beneficiary Use the keyword Transferor.ben to indicate whether the trust must issue a slip to allocate an income or a capital gain to this person who has transferred or loaned property to the trust under circumstances to which the income attribution rule applies. The information for this beneficiary will be entered in Part 4 of Quebec Schedule C. h) Cap-GainOV.cca : Amount of capital gain or loss (within this group) 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. i) CalcCapGain.cca : Calculate the capital gain and carry the result on schedule 1 k) Account-Number.b : Federal account number (15 characters) (1234567890 RT 123) Use this keyword to enter the applicable federal account number (N. B.: This keyword replaces the former BUS-NUMBER). l) Partnership-BN : Partnership business number (123456789) This is the partnership business number. Enter it using the keyword Partnership-BN . The partnership business number consists of 9 digits. It appears on the T5013 (N. B.: This keyword replaces the former BUS-PIN). m) Main-Species : Indicate the main species caught or fished in the fishing business 8. Deleted keywordTOURIST-PERMIT : Whether the home is used to operate a lodging establishment 9. New optionsa) For keyword Trust-Type :
Employee Life and Health Trust (ELHT) b) For keyword Trust-Info :
Total liabilities per financial statements These two new options are required in order to answer question 12 on the Quebec TP-646 Trust Return. c) For keyword Dividends : Actual amount of eligible dividends - bef. July 1/2010 Use this new option in order to calculate the Newfoundland and Labrador Dividend Tax Credit. d) For new keyword CalcCapGain.cca :
Do not calculate capital gain e) For keyword Allowable-Refund : Total of refundable capital gains tax from previous years f) For keyword Additional-Ref :
Additional refund of basic tax in 2010 Additional refund of surtax in 2010
February 1, 2011 |
