DT Max T1

As this release inaugurates a new production year, a valid licence key must be installed in order to have access to the latest calculation module for DT Max T1, that is to say for year 2013. If the registered licence key is expired, the following warning message will be displayed on the startup screen:

For an invalid DT Max T1 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 is certified for paper filing under the following authorization numbers:

Federal: RC-13-119
Quebec: RQ13-TP54

a) Enhancements

MR-69 - Power of Attorney, Authorization to Communicate Information, or Revocation

New measure regarding federal line 367 – Amount for children born in 1996 or later

Newcomer – Changes pertaining to the calculation of the spouse or common-law partner amount

System changes - DT Client Portal direct integration

T1013 web service: W-Series response codes

1. RC381 – Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments in 2013

   This new form will be completed if one of the following situations applies to you:

   • You have earned employment income in Quebec in 2013 and were not a resident of Quebec on December 31, 2013;
   • You have earned employment income outside of Quebec in 2013 and were a resident of Quebec on December 31, 2013.

   Otherwise, Form T2204 "Employee Overpayment of 2013 Canada Pension Plan Contributions and 2013 Employment Insurance Premiums" will be completed, as well as federal Schedule 8 if the taxpayer earned self-employment income.

2. TP-1029.ER – Tax Credit for Eco-Friendly Home Renovation (EcoRenov) 2013

   This new form is intended for any taxpayer who wishes to claim the Tax Credit for Eco-Friendly Home Renovation (EcoRenov) on line 462 of the 2013 Quebec tax return.

   In fact, for 2013 and 2014, the taxpayer may qualify for this new refundable tax credit, if he or his spouse has paid eligible expenses related to eco-friendly renovation work done on his main residence or cottage under a contract entered into after October 7, 2013 and before November 1, 2014, with a qualified contractor.

   The tax credit is equal to 20% of the portion of eligible expenses that exceeds $2,500. The maximum tax credit that may be granted for the years 2013 and 2014 is $10,000 per dwelling.

   We invite you to consult the "New keywords" section for more details on how to use this form.

1. In the keyword group Bankruptcy :

   1. AREA-MODIFIED : Select the areas that have been amended

      Use the keyword AREA-MODIFIED to indicate the section(s) of form DC905 that has (have) been modified when you are filing an amended DC905 form.

   2. Trustee-IndivNum : Trustee individual number [DC905, L.14]

      Use the keyword Trustee-IndivNum to enter the trustee individual number. This information can also be managed through the Identification numbers tab from the option Identification in the Preferences menu in DT Max. Therefore, you can enter this information via your DT Max Preferences instead of using keywords.

2. In the keyword group Infirmity :

   1. UNABLELIVEALONE : The person is unable to live alone (certified by a physician) (Schedule H, Part B)

      Use the keyword UNABLELIVEALONE to indicate if the person is unable to live alone as certified by a physician.

      The spouse can claim the tax credit for caregivers of a spouse if the person fulfills all the following conditions:

      • was 70 or older at the end of 2013 and had a severe and prolonged impairment in mental or physical functions (see line 376) that rendered your spouse unable to live alone as certified by a physician;
      • lived with the spouse in Canada for at least 365 consecutive days, including at least 183 days in 2013. You must have lived together in a dwelling that is not located in a senior citizens' residence. He/she, the spouse or both, independently or with another person, must have owned, rented or sublet the dwelling.

      The period of 365 consecutive days must have begun in 2012 or 2013. If it began in 2013, it may end in 2014.

3. In the keyword group Business :

   1. MIA-Purchased : Select the type of inventory and the corresponding purchase year (mandatory inventory adjustment)

      Use the keyword MIA-Purchased to enter the type of inventory and the corresponding purchase year for the purposes of the mandatory inventory adjustment (MIA).

      The mandatory inventory adjustment decreases the net loss if the taxpayer held inventory at the end of the fiscal period. It applies to a farmer (other than the fiscal period in which the farmer has died) using the cash method in computing income from a farming business.

      For more details on the need to perform a mandatory inventory adjustment and the conditions attached thereto, please consult Help for this keyword (Ctrl + F8).

   2. Amount-PaidPrior : Amount paid for the specified animals at the end of the fiscal period

      Use the keyword Amount-PaidPrior to enter the amount paid for the specified animals at the end of the fiscal period.

      This information is used to determine the value of purchased inventory for specified animals.

   3. Amount-Paid-Cur : Amount paid in the year for the specified animals and other inventory for the fiscal period

      Use the keyword Amount-Paid-Cur to enter the amount paid in the year for the specified animals and other inventory for the fiscal period.

      This information is used to determine the value of purchased inventory for specified animals and other inventory.

   4. FMV-Inventory : Fair market value for all other inventory for the fiscal period (if different from the amount paid)

      Use the keyword FMV-Inventory to enter the fair market value for all other inventory for the fiscal period only if different from the amount paid entered with the keyword Amount-Paid-Cur . If the FMV is equal to the amount paid, then the chosen value of the other inventory will equal the amount paid.

   5. Prior-FixedValue : Chosen value of the specified animals at the end of the 2012 fiscal period

      Use the keyword Prior-FixedValue to enter the chosen value of the specified animals at the end of the 2012 fiscal period.

   6. Cur-Fixed-Value : Chosen value of purchased inventory for specified animals and other inventory

      Use the keyword Cur-Fixed-Value to enter the chosen value of purchased inventory for specified animals and other inventory.

      Specified animal

      In the year of acquisition, a farmer may choose to value a "specified animal" at 70% of its cash cost or at a greater amount not exceeding its cash cost.

      For more details on subsection 28 (1.3), please consult Help for this keyword (Ctrl + F8) in the knowledge base.

4. Pertaining to line 221 of the federal T1 return and line 250 of the Quebec TP-1 return:

   1. Legal-Fees-Alim : Legal fees relating to support payments [Fed. L.221] [Que. L.250]

      Use the keyword Legal-Fees-Alim to enter the legal fees paid relating to support payments the current or former spouse or common-law partner, or the natural parent of the child, will have to pay to the taxpayer.

      Legal fees paid to try to make child support payments non-taxable must be deducted on line 232 with the keyword Legal-Fees .

      The amount entered here will be reported on line 221 of the federal income tax return and on line 250 of the Quebec income tax return.

5. In the keyword group T-Slip , pertaining to federal T4A slip for a pensioner:

   1. RL-1 : Did the pensioner receive an RL-1 slip? (yes/no)

      Use the keyword RL-1 if the pensioner received an RL-1 slip for the private health insurance plan.

   2. RL-1-Box_A : RL-1 Box A - Employment income [Que. L.101]

      Use the keyword RL-1-Box_A to enter the employment income as per box A of the RL-1 slip.

      DT Max will enter this amount on lines 101 and 102 of the Quebec tax return.

   3. RL-1-Box_J : RL-1 Box J - Private health insurance plan [Que. sch. B]

      Use the keyword RL-1-Box_J to enter the contribution paid by the employer under a private health services plan during the year as per RL-1, box J. This amount is included in box A since it is considered a taxable benefit for Quebec tax purposes. This amount is only deductible as medical expenses for Quebec tax purposes. DT Max will include it as such. See also Medical and Optimize .

   4. RL-1-Box_L : RL-1 Box L - Other taxable allowances and benefits

      Use the keyword RL-1-Box_L to enter other taxable benefits and allowances as per box L of the RL-1 slip. This entry is for information purposes only.

   5. RL-1-Box_211 : RL-1 Box 211 - Benefit related to previous employment (Memo)

      Use the keyword RL-1-Box_211 to enter other taxable benefits and allowances as per box 211 of the RL-1 slip. This entry is for information purposes only.

6. Pertaining to the federal T4 slip:

   1. Deferred-Salary.t4 : RL-1 Box Q - Deferred salary or wages (tax-exempt)

      Use the keyword Deferred-Salary.t4 to enter the deferred salary or wages (salary or wages that are tax-exempt and not included in the amount in box A or box R) as per box Q of the RL-1.

   2. Phased-Retirement : RL-1 Box U - Amount deemed, under a phased retirement arrangement, to be income received from pensionable employment (tax-exempt)

      Use the keyword Phased-Retirement to enter the amount deemed, under a phased retirement arrangement, to be income received from pensionable employment, on which an additional contribution to the Quebec Pension Plan (QPP) is calculated. This amount is tax-exempt and is not included in the amount in box A or box R, as per box U of the RL-1.

7. Pertaining to Quebec form TP-776.1.ND:

   1. NewEmployment : Is the eligible employment a new eligible employment? (yes / no) (yes = eligible to the $10,000 limit)

      Is the eligible employment a new job? (yes / no)

      Select "Yes" if the individual began to hold the eligible employment after March 20, 2012; if, in a previous year, he had already been entitled to this credit pertaining to an eligible employment that qualifies to a cumulative amount of $10,000; if he resided in a remote resource region of Quebec during the whole period which started at the end of this past year and ended at the end of 2013; and if the employment held is related to the area of specialization in which he obtained a recognized post-secondary diploma.

      If you have selected "Yes", the cumulative amount to which the individual is entitled as a tax credit is $10,000. Otherwise, it is $8,000.

8. In the keyword group GIS-Application :

   1. GIS-Application : Application for the guaranteed income supplement (SCISP-3025)

   2. Date-Couple-Separ : Select the status change and enter the date of change

   3. Retired : Taxpayer retired since January 1, 2011 or expected to retire on or before June 30, 2014?

   4. Pension-Reduction : Taxpayer had or will have a reduction in the pension income between January 1, 2011 and June 30, 2014?

   5. Sp-Retired : The spouse retired since January 1, 2011 or expected to retire on or before June 30, 2014?

   6. Sp-Pension-Reduct : The spouse had or will have a reduction in the pension income between January 1, 2011 and June 30, 2014?

9. In the keyword group Tuition-Edu :

   1. TUITION-AT-20% : Portion of the tuition fees entitlement at a rate of 20% (RL-8, box B1) [Schedule T, line 30]

      Use the keyword TUITION-AT-20% to enter the portion of the total tuition fees entitlement at a rate of 20%.

      The tuition or examination fees that give entitlement to a non-refundable tax credit at a rate of 20% are:

      • fees paid for 2013 for a session of post-secondary studies started before March 28, 2013
      • fees paid for 2013 to an institution recognized by the Minister of Revenue for a training program (other than a post-secondary level training) to which the individual was enrolled before March 29, 2013
      • fees paid for 2013 to pass an examination in 2013, but before May 1, 2013.

      DT Max will transfer the tuition fees where applicable.

      To obtain the federal education amount based on the number of months in school, enter the number of months with the keyword SchoolMonths .

10. In the keyword group Donations :

    1. Donation-Que : Enter the Quebec amount IF DIFFERENT

    2. Donation-Type : Specify the nature of the donation

    3. Promise_Reg_No.p : Registration number of the promise, if applicable

       Enter the registration number of the promise, if the individual's donation is at least $25,000, and if the donation was made pursuant to a promise of donation registered with the Minister of Culture and Communications. As per this commitment, the individual must make a total donation of at least $250,000 to the same donee over a period of no more than ten years, at the rate of a donation of an eligible amount of at least $25 000 in each of the years covered by the promise.

       When the registration number of the promise is entered, DT Max will carry over the amount of the donation claimed per year using the keyword LargeDonationHist to ensure that the maximum amount of $250,000 is not exceeded.

    4. FEDFIRST-TIME : Eligible to the first-time donor super credit? [Schedule 9 Fed. L.343]

       Use the keyword FEDFIRST-TIME if the taxpayer is a first-time donor for 2013 to 2017. You can claim up to $1,000 of donations of money made after March 20, 2013 specified with the keyword Donation-Type , for the FDSC. This new credit adds 25% to the rates used to calculate these donations up to $1,000.

       This is in addition to the credit already allowed for these same donations that the taxpayer and the spouse or common-law partner, if applicable, have claimed on line 340 of Schedule 9. The donations entered and identified with the keyword Donation-Type will be added for the purposes of the FDSC.

       The new credit can be claimed once from the 2013 to 2017 taxation years.

       To qualify as a first-time donor, neither the taxpayer nor the spouse or common-law partner, if applicable, should have claimed and been allowed a charitable donations tax credit for any of the five preceding tax years (after 2007). If the taxpayer has a spouse or common-law partner, he or she can share the FDSC, but the total combined donations claimed cannot exceed $1,000.

       The amount of the gift eligible for the FDSC will be entered on line 343 of Schedule 9.

    5. Registration_No : Registration number of the organization

       Enter the registration number of the organization.

    6. Amount.add: Amount of eligible donations made after July 3, 2013

       Enter the amount of donations or gifts made after July 3, 2013 that are eligible for the additional tax credit for an initial large cultural donation. The cash donation must be at least $5,000 and a maximum of $25,000. This donation must have been made to certain organizations that are active in the field of arts and culture. The additional tax credit is applied to one donation only (which could have been made in several payments during the year).

    7. Amount.large : Amount of large cultural patronage donations made after July 3, 2013

       Enter the amount of large cultural patronage donations made after July 3, 2013 that are eligible for the tax credit for cultural patronage. The cash cultural patronage donation must be at least $250,000 and made to an eligible donee. If the donation was made in accordance with a promise of donation registered with the Minister of Culture and Communications, this donation must be at least $25,000. According to this pledge, the individual undertakes to make a donation to the donee of an eligible amount of at least $250,000 over a period of no more than ten years, at the rate of a donation of an eligible amount of at least $25,000 in each of the years covered by the promise.

    8. Claim-Que-OV : Charitable donations amount (Quebec only)

       Enter the amount for charitable donations on the Quebec tax return.

    9. Claim-Add-Cr-OV : Amount of additional credit for an initial large cultural donation (Schedule V, L. 61)

       Use the keyword Claim-Add-Cr-OV to override the amount claimed for additional credit for an initial large cultural donation on line 61 of Quebec Schedule V. DT Max will take this override amount into account when calculating the unused charitable donations amount to carry forward.

    10. Donations-CF : Type of donation or gift carried forward

        Use the keyword Donations-CF to specify the type and the donation or gift available in the current tax year. These amounts need only be entered for new DT Max client files. Amounts required for future years will be generated automatically by DT Max.

    11. Amount-Fed.d : Amount of donation or gift carried forward

        Use the keyword Amount-Fed.d to indicate the amount of donation or gift carried forward.

    12. Amount-Que.d : Amount of donation or gift carried forward

        Use the keyword Amount-Que.d to indicate the amount of donation or gift carried forward.

    13. AMOUNT-QUE.MD : Amount of donation or gift carried forward

        Use the keyword AMOUNT-QUE.MD to indicate the amount of donation or gift carried forward.

11. In the keyword group Progress , pertaining to federal form T1013:

    1. T1013WSERIES : Code indicating that additional processing may be required by the tax preparer

       The W-Series response codes are informational codes which can be returned on T1013 forms and that have been accepted for processing. The goal of these informational codes is to indicate to the tax preparer that during the initial validation of the submitted forms, the web service has identified a situation that is going to require additional processing.

       Code W101 reads as:

       Thank you for using the e-submission service. Your submission has been accepted for processing, however, it will require additional processing time. If information is missing and the authorization cannot be updated to the taxpayer's account, the Canada Revenue Agency (CRA) will strive to obtain the required information directly from the taxpayer. The CRA seeks to process this form within five business days. After this period, please review your client list in the Represent a Client portal to confirm that your submission has been processed.

       Code W102 reads as:

       Thank you for using the e-submission service. Your submission has been accepted for processing, however, the Canada Revenue Agency (CRA) requires additional information before the form can be processed. The following are some of the possible causes and potential resolutions:

       • If the taxpayer is deceased or the T1013 is signed by someone other than the taxpayer, ensure all required legal documents (Last Will and Testament or Power of Attorney, etc.) are sent the taxpayer's Tax Centre without delay.
       • The submission of the T1 return or the updating of a taxpayer's address may also allow for the updating of the electronically submitted T1013.

       This information must be received by the CRA within six months of the signature date on the form submitted or it will not be processed.

12. In the keyword group ProvCredit , pertaining to Manitoba form MB479:

    1. MB-Credit : Can the taxpayer claim the personal and the Education property tax credit (MB479)? (Yes/No)

       Use the keyword MB-Credit to specify if the taxpayer can claim the personal tax credit and the Education property tax credit (MB479).

       Personal tax credit

       The taxpayer cannot claim this credit if he was claimed as a dependant by anyone on his Form MB428.

       Education property tax credit

       The taxpayer cannot claim the education property tax credit if he was living in the home of someone who, for 2013, will claim the taxpayer as a dependant.

13. In the keyword group Foreign-Info , pertaining to federal form T1135:

    1. Description : Description of property

    2. CountryCode.t1 : Country code

    3. Amount-Max : Maximum cost amount during the year

       Use the keyword Amount-Max to indicate the maximum cost amount during the year. The cost amount is defined in subsection 248(1) of the Act and generally would be the acquisition cost of the property.

       If the taxpayer immigrated to Canada, the cost amount is the fair market value of the property at the time of immigration. Similarly, if the taxpayer received Specified Foreign Property as a gift, or inheritance, the cost amount is its fair market value at the time of the gift or inheritance.

    4. Amount-End : Cost amount at year end

       Use the keyword Amount-End to indicate the cost amount at year end.

       The cost amount is defined in subsection 248(1) of the Act and generally would be the acquisition cost of the property.

       If the taxpayer immigrated to Canada, the cost amount is the fair market value of the property at the time of immigration. Similarly, if the taxpayer received Specified Foreign Property as a gift, or inheritance, the cost amount is its fair market value at the time of the gift or inheritance.

    5. INCOME-LOSS.T1 : Income or loss

    6. IncomeReceived : Income received

    7. CapitalReceived : Capital received

    8. Gain-Loss.t1 : Gain or loss on disposition

    9. ELECT-CURRENCY : If an election has been made to report in a functional currency, select the currency

       Use the keyword ELECT-CURRENCY where an election has been made under paragraph 261(3)(b) of the Act to report in a functional currency. Please state all monetary amounts in that functional currency. Otherwise, state all monetary amounts in Canadian dollars. By default, DT Max will enter CAD (Canadian).

    10. Amend-Return : Is this an amended return? (Yes/No)

        Use the keyword Amend-Return to indicate if this is an amended return.

    11. Individual-Code : Select the individual code

        Use the keyword Individual-Code to specify whether the taxpayer or the taxpayer's spouse (common-law partner) is self-employed or if neither the taxpayer nor the taxpayer's spouse (common-law partner) are self-employed.

    12. EXCLUSION-PROP : Is any of the Specified Foreign Property held during the year subject to the exclusion? (Yes/No)

        When the reporting taxpayer has received a T3 or T5 from a Canadian issuer in respect of a specified foreign property for a taxation year, that specified foreign property is excluded from the T1135 reporting requirement for that taxation year.

        Use the keyword EXCLUSION-PROP if any of the Specified Foreign Property held during the year is subject to the above exclusion.

14. In the keyword group T-Slip , pertaining to federal slip T5013:

    1. Total-Limited-Inc : T5013 Box 010 - Total limited partner business income (loss)

       Use the keyword Total-Limited-Inc to enter the total limited partner business income (loss) as indicated in box 010 of the T5013 slip.

    2. Total-Business-Inc : T5013 Box 020 - Total business income (loss)

       Use the keyword Total-Business-Inc to enter the total business income (loss) as indicated in box 020 of the T5013 slip.

    3. Total-Cap-Gains : T5013 Box 030 - Total capital gains (losses)

       Use the keyword Total-Cap-Gains to enter the total capital gains (losses) as indicated in box 030 of the T5013 slip.

15. In the keyword group Home-Support , pertaining to Quebec Schedule J:

    1. City-Residence : Residence city (Schedule J, Line 8 of Part A)

       Phone-Residence : Residence phone number (Schedule J, Line 9.1 of Part A)

16. In the keyword group T-Slip , pertaining to federal slip T4A-RCA:

    1. Life-Annuity : T4A-RCA Box 17 - Distributions eligible for pension income splitting [Fed. L.130] [Que. L.154]

       Use the keyword Life-Annuity to enter the amount of distributions eligible for pension income splitting from the RCA.

       The amount included in Box 16 consisting of payments made in the year to the individual out of or under a retirement compensation arrangement that provide benefits that supplement the benefits provided under a registered pension plan (other than an individual pension plan for the purposes of Part LXXXIII of the Income Tax Regulations).

       The amount in box 17 for life annuity payments from the RCA will be included on line 130 of the federal tax return and on line 154 of the Quebec tax return. If the taxpayer were 65 years of age or older on December 31, 2013 (or on the date of death), the amount in box 17 will be included on line 6806 of the federal T1032 - Joint Election to Split Pension Income for 2013.

17. In the keyword group T-Slip , pertaining to federal T4A slip and Quebec RL-2 slip:

    1. PRPP : Box 194 - PRPP payments (RL-2 box B) [Fed, L.115]

       Enter the PRPP payments as indicated in box 194 of the T4A and in box B of the RL-2.

18. Pertaining to federal T1 return:

    1. Nisgaa-Citizen : Is the taxpayer is a citizen of the Nisga'a Nation?

    2. NisgaaLands : Did the taxpayer reside within Nisga'a Lands on December 31, 2013?

       Fill the residency information for tax administration agreements.

19. In the keyword group Residence , pertaining to federal form ON-BEN:

    1. OTB-One-Payment : Has the taxpayer elected to receive the 2014 OTB entitlement in one payment in June 2015? (Yes/No)

       Use the keyword OTB-One-Payment to indicate if the taxpayer has elected to receive the 2014 OTB entitlement in one payment in June 2015 instead of receiving it monthly from 2014 to 2015 (ON-BEN).

20. In the keyword group Business , pertaining to federal T5013 slip:

    1. No_WebPages : How many Internet Web pages and/or sites does the business earn income from?

    2. WebPageAddress : Provide the main webpage or site address(es) (also known as URL address(es))

    3. WebPage-%GrossInc : Percentage of the gross income generated from the webpages and websites

21. In the keyword group Designated-Person , pertaining to Quebec form MR-69:

    1. Designated-Person : Select the designated person [MR-69 Part 2]

    2. Authorize-Level : Select the authorization level granted to the designated person [MR-69 Part 4]

       Use the keyword Authorize-Level to select the authorization level granted to the designated person.

       An authorization allows the designated person to consult confidential information and documents held by Revenu Québec regarding the person identified in Part 1.

       A power of attorney not only gives the designated person access to such confidential information and documents but also allows the designated person to act on the person's behalf in dealings with Revenu Québec, for example, when it comes to requesting that changes be made to the person's tax file.

    3. Specified-Years : Specify the taxation years covered by the authorization

       Use the keyword Specified-Years to specify the taxation years covered by the authorization.

    4. Specified-Period : Specify the taxation period covered by the authorization

       Use the keyword Specified-Period to specify the taxation period covered by the authorization.

    5. ONLINEACCESS.MRQ : Grant to the designated person online access [MR-69 Part 2]

       Use the keyword ONLINEACCESS.MRQ to grant to the designated person online access.

    6. Consent-Years.mr : Period to which the authorization or power of attorney applies [MR-69 Part 3]

       Use the keyword Consent-Years.mr to indicate the period to which the authorization or the power of attorney pertaining to the release of confidential information applies.

    7. Individual-SIN : SIN of the designated person

    8. Designation.rep : Title used for the designated person

       Use the keyword Designation.rep to specify the way you want to address the designated person.

22. In the keyword group Foreign-Inc , pertaining to federal form T626:

    1. CONTRACT-BEFORE : Did the taxpayer commit to a contract in writing before March 29, 2012? (T626 Line 6769)

23. In the keyword group RelatedParty :

    1. Immigrant.r : Is the spouse not processed an immigrant?

    2. Income-In-Can.r : Taxpayer net income while the taxpayer was living in Canada

       Use the keyword Income-In-Can.r to specify the taxpayer net income while the taxpayer was living in Canada.

       If the taxpayer is a newcomer, to claim the spouse or common-law partner amount on the federal on line 303, only the amount of net income while the taxpayer was living in Canada will be used to calculate line 303 (provincial line 5812).

       When the taxpayer is a newcomer to Canada, the software must capture and calculate the spouse's net income while the taxpayer was living in Canada (field 5263) and the spouse's net income while the taxpayer was living outside of Canada (field 5267). DT Max will calculate the difference between the amount entered in field 5267 and the spouse's or common-law partner's net income. The sum of the spouse's or common-law partner's income amounts entered in field 5263 and field 5267 must equal the spouse or common-law partner's total net income.

24. In the keyword group Non-Resident :

    1. Income-In-Can : Taxpayer net income while the taxpayer was living with the spouse in Canada

       Use the keyword Income-In-Can to specify the taxpayer net income while the taxpayer was living with the spouse in Canada.

       If the taxpayer is a newcomer, to claim the spouse or common-law partner amount on federal line 303, only the amount of net income while the taxpayer was living in Canada will be used to calculate line 303 (provincial line 5812).

       When the taxpayer is a newcomer to Canada, the software must capture and calculate the spouse's net income while the taxpayer was living in Canada (field 5263) and the spouse's net income while the taxpayer was living outside of Canada (field 5267). DT Max will calculate the difference between the amount entered in field 5267 and the spouse's or common-law partner's net income. The sum of the spouse's or common-law partner's income amounts entered in field 5263 and field 5267 must equal the spouse or common-law partner's total net income.

25. New keyword group AMT-Limited-Losses , pertaining to federal form T691:

    1. AMT-Limited-Losses : Election to restrict the limited partnership losses only for partnerships that are tax shelters

       For the purpose of calculating the alternative minimum tax adjusted taxable income for 2006 to 2011 income tax returns, an election to restrict the limited partnership losses only for partnerships that are tax shelters can be filed within 90 days of the Royal Assent of Bill C-4, Economic Action Plan 2013 Act, No. 2. Use the keyword AMT-Limited-Losses to specify if the taxpayer made the election or not.

    2. AMT-Losses.c : Full amount of losses incurred prior to 2012 and part of 2012 claimed from partnerships (tax shelters)

       The taxpayer did not file an election. Use the keyword AMT-Losses.c to indicate the full amount of these losses that were incurred prior to 2012. Add to this amount the part of any 2012 losses claimed that were from partnerships that are tax shelters.

    3. AMT-Losses.d : Part of losses from 2006 to 2012 that were from partnerships (tax shelters) and amount claimed that were incurred prior to 2006

       The taxpayer filed an election. Use the keyword AMT-Losses.d to indicate the part of these losses from 2006 to 2012 that were from partnerships that are tax shelters. Add to this amount the full amount of limited partnership losses claimed that were incurred prior to 2006.

26. In the keyword group Business , pertaining to federal forms T1273 and T1274:

    1. UnseedableAcres: Column e - number of unseedable acres [T1273 Section 8]

       Used to complete corresponding questions in T1273 Section 8.

27. In the keyword group T-Slip , pertaining to federal T5013/T5013A slip:

    1. GrossRental : T5013 Box 117 - Gross rental income

       Enter the gross rental income.

28. New keyword group ECORENOV, pertaining to Quebec form TP-1029.ER:

    1. ECORENOV : Tax Credit for Eco-Friendly Home Renovation (EcoRenov) (TP-1029.ER)

       Use the keyword ECORENOV to enter the home renovation expenses.

       Eligible dwelling

       • The dwelling must be located in Quebec.
       
       
       • Construction must have been completed by January 1, 2013.
       
       
       • The dwelling must not be the object of an expropriation notice, a notice of intention to expropriate, a reserve for public purposes, a prior notice of the exercise of a hypothecary right registered in the registry office or any other procedure calling your right of ownership of the dwelling into question.
       • The dwelling must be:
         • a single-family detached house, semi-detached house or row house;
         • a permanently installed prefabricated house or mobile home, that is, one that is
           • set on permanent foundations,
           • permanently connected to an electrical distribution system, and
           • served by a waterworks and sewer system, by an artesian well and a septic tank, or by a combination thereof;
         • an apartment in a condominium building;
         • a unit in a multiple-unit residential complex; or
         • a cottage suitable for year-round occupancy that you normally occupy.

    2. DWELLING-TYPE : Year of construction and dwelling type (TP-1029.ER Part 2.2 and 2.3)

       Use the keyword DWELLING-TYPE to enter the year of construction and dwelling type. Construction must have been completed by January 1, 2013.

    3. Co-OwnerLastName : Co-owner's last name (TP-1029.ER Part 2.4, L.21)

       Use the keyword Co-OwnerLastName to enter the co-owner's last name.

    4. ContractorName : Name of contractor (TP-1029.ER Part 3.2, L.30)

       Use the keyword ContractorName to enter the name of the contractor.

       Contractor

       The contractor who did the work

       • must not have been the owner or co-owner of the renovated dwelling, nor the spouse of the owner or any of the co-owners of the dwelling, on the date the contract was entered into;
       • must have had an establishment in Quebec on the date the contract was entered into;
       • must have held, when the work was done and if the work so required, an appropriate licence issued by, as applicable, the Régie du bâtiment du Québec, the Corporation des maîtres électriciens du Québec or the Corporation des maîtres mécaniciens en tuyauterie du Québec, and must have also obtained licence security, if applicable.

    5. RetailerName : Name of supplier where materials were bought (not provided by contractor) (TP-1029.ER Part 3.2, L.41)

       Use the keyword RetailerName to enter the name of the supplier where materials were bought (not provided by contractor).

    6. Assist-Amount : Government or non-government assistance, refund or other forms of assistance (TP-1029.ER L.102)

       Use the keyword Assist-Amount to enter the government or non-government assistance, refund or other forms of assistance.

    7. Co-Owner-Claim : Amount claimed by the other co-owners (OTHER THAN THE SPOUSE) on line 462 of their returns (TP-1029.ER L.108)

       Use the keyword Co-Owner-Claim to enter the amount claimed by the other co-owners (OTHER THAN THE SPOUSE) on line 462 of their returns.

    8. Spouse-Claim : Amount claimed by the spouse and form TP-1029.ER generated in the spouse's file

       Use the keyword Spouse-Claim to enter the amount claimed by the spouse and generate form TP-1029.ER in the spouse's file.

    9. Contractor-NEQ : Quebec enterprise number (NEQ) of the contractor (TP-1029.ER Part 3.1, L.31)

       Use the keyword Contractor-NEQ to enter the Quebec enterprise number (NEQ) of the contractor.

    10. QST-Number.c: QST number of the contractor (TP-1029.ER Part 3.1, L.32)

        Use the keyword QST-Number.c to enter the QST number of the contractor.

    11. RBQ-License-No.c : Contractor's RBQ license number (if applicable) (TP-1029.ER Part 3.1, L.33)

        Use the keyword RBQ-License-No.c to enter, if applicable, the contractor's RBQ license number issued by, as applicable, the Régie du bâtiment du Québec, the Corporation des maîtres électriciens du Québec or the Corporation des maîtres mécaniciens en tuyauterie du Québec.

    12. RenovationDate.c : Contractor's renovation contract date (TP-1029.ER Part 3.1, L.34)

        Use the keyword‚ RenovationDate.c to enter the contractor's renovation contract date.

        Renovation contract

        The renovation work must have been done under a contract entered into after October 7, 2013, and before November 1, 2014, between a contractor and

        • the taxpayer;
        • the taxpayer spouse on the date the contract was entered into; or
        • any other person who was a co-owner (or the spouse of a co-owner) of the dwelling on the date the contract was entered into.

        Note

        If the eligible dwelling is located in a condominium building, the contract can be entered into by the building's syndicate of co-owners.

    13. Bill-Amount.c : Total amount of the contractor's invoices (taxes included) (TP-1029.ER Part 3.1, L.35)

        Use the keyword Bill-Amount.c to enter the total of the following amounts:

        • the amount from line 3 of the copy of form TP-1029.ER.A-V you received for the eligible dwelling in question
        • the cost of the permits required to do the work
        • the cost of any cleanup done as part of the recognized eco-friendly renovation work but not included on line 3 of the copy of form TP-1029.ER.A-V the taxpayer received for the eligible dwelling in question.

        Important

        Make sure that the amount on line 3 of form TP-1029.ER.A-V does not include the cost of any goods acquired from a supplier other than the contractor.

        If the work in question was done on a condominium building or multiple-unit residential complex, see the information below.

        Condominium building

        If the eligible dwelling is located in a condominium building, the eligible expenses include any expense paid by the syndicate of co-owners, up to the amount of your unit's share of that expense, provided

        • the expense would have been an eligible expense of the syndicate of co-owners, were the syndicate an individual and the building an eligible dwelling owned by that individual; and
        • the syndicate of co-owners notified you in writing of your unit's share of the expense.

        If you are claiming such expenses, you must calculate the amounts to enter on line 35 based on your unit's share.

        Multiple-unit residential complex

        If the eligible dwelling is located in a multiple-unit residential complex, the expenses that relate to common areas must be divided among the co-owners according to their respective share of the common expenses.

        If you are claiming such expenses, you must calculate the amounts to enter on line 35 based on your share of the common expenses.

    14. Amount-Paid.c : Date and amount paid to the contractor (TP-1029.ER Part 3.1, L.36)

        Use the keyword Amount-Paid.c to enter the date and amount paid to the contractor.

    15. CONTRACTOR-CODE : Code(s) the contractor entered in section 3.1 of form TP-1029.ER.A-V (TP-1029.ER Part 3.1, L.37)

        Use the keyword CONTRACTOR-CODE to enter the code(s) the contractor entered in section 3.1 of form TP-1029.ER.A-V.

    16. QST-Number.r : QST number of the supplier (TP-1029.ER Part 3.2, L.42)

        Use the keyword QST-Number.r to enter the QST number of the supplier.

    17. Bill-Amount.r : Eligible amount (taxes included) (TP-1029.ER Part 3.2, L.43)

        Use the keyword Bill-Amount.r to enter the Eligible amount (taxes included). The eligible amount is the cost of the goods purchased from the supplier, rather than from the contractor. The goods must have been purchased for the recognized eco-friendly renovation work described in section 3.2 of the copy of form TP-1029.ER.A-V provided by the contractor.

        Condominium building

        If the eligible dwelling is located in a condominium building, the eligible expenses include any expense paid by the syndicate of co-owners, up to the amount of your unit's share of that expense, provided

        • the expense would have been an eligible expense of the syndicate of co-owners, were the syndicate an individual and the building an eligible dwelling owned by that individual; and
        • the syndicate of co-owners notified you in writing of your unit's share of the expense.

        If you are claiming such expenses, you must calculate the amounts to enter on line 43 based on your unit's share.

        Multiple-unit residential complex

        If the eligible dwelling is located in a multiple-unit residential complex, the expenses that relate to common areas must be divided among the co-owners according to their respective share of the common expenses.

        If you are claiming such expenses, you must calculate the amounts to enter on line 43 based on your share of the common expenses.

    18. Amount-Paid.r : Amount paid to the supplier in 2013 (TP-1029.ER Part 3.2, L.44)

        Use the keyword Amount-Paid.r to enter the amount paid to the supplier in 2013 with respect to the amount on line 43.

    19. WORK-CODE : Code corresponding to the work for which the goods were purchased (TP-1029.ER Part 3.2, L.45)

        Use the keyword WORK-CODE to enter the code(s) corresponding to the work for which the goods were purchased.

    20. Address.reno : Address to be used regarding the renovated dwelling for purposes of form TP-1029.ER

        Indicate the address to be used use regarding the renovated dwelling for purposes of form TP-1029.ER.

1. For keyword Donations.t :

   Gifts of musical instruments
   Gifts of ecologically sensitive land

2. For keyword Footnotes.t4 :

   [43] Police deduction (RL-1, box A-8)
   RL-1 [L-4] - Benefit from a debt for the acquis. of invest.
   Note - Wage loss replacement contributions (F103)
   Note - PRPP employer contributions (F205)
   

3. For keyword Footnotes.t :

   RL-1 [O] - Repayment for child care

   
   

4. For keyword CCA-Class :

   
   
   Class 41.2 - 25 % (after March 20, 2013 & before 2021)
   Timber limits and cutting rights
   
   

5. For keyword RepaidAmount :

   
   
   Wage Earner Protection Program (WEPP) payments
   

6. For keyword First-Nation :

   
   
   Taicho community - Whati (Lac La Martre)
   Taicho community - Gamèti (Rae Lakes)
   Taicho community - Wekweèti (Snare Lake)
   Residing on Nisga'a Lands
   

7. For keyword T-Slip :

   
   
   T5013/T5013A [Rev.(11)] / RL-15
   

8. For keyword Royalties.t :

   
   
   Royalties from own work or invention
   

9. For keyword Other-Income.t :

   
   
   [105] F130 Artists' project grants [RB]
   Expenses associated with the artists project grants
   [136] F130 Comp. to cope for death of a child [CD]
   

10. For keyword Annuities :

    
    
    [194] PRPP payments
    PRPP - death of spouse
    

11. For keyword Consent-Years :

    
    
    Specific year(s) and future years
    Specific period
    Specific period and future periods
    

12. For keyword Tuition-Dep-Que :

    
    
    Post-secondary studies amount transf. by the child (Sch. S)
    

13. For keyword Non-Resident :

    
    
    Canadian resident (spouse immigrant in the year)
    

14. For keyword Resid-Address :

    
    
    Moved from a residence to another - Use the current address
    Moved from a residence to another - Enter the address
    

15. For keyword Optimize :

    
    
    T1 - Charitable donations (First-time donor super credit)
    TP1 - Schedule V - B. Credit for a large cultural donation (line 61)
    TP1 - Schedule V - C. Credit for cultural patronage (line 62)
    

16. For keyword Transfer-OV :

    
    
    TP1 - Tax credit for children's activities (Q462)
    

17. For keyword Optional-NI :

    
    
    Total CPP overpayment (L.448) on prev. assessed returns
    CPP deductions allowed on prev. assessed returns
    Total CPP withheld on prev. assessed returns
    QPP deductions allowed on prev. assessed returns
    Total QPP withheld on prev. assessed returns
    QPP overpayment allowed at Line 448
    

18. For keyword Authorize :

    
    
    T1013 has already been sent for future years
    MR-69 has already been sent for future years
    
    

19. For keyword Account.rep :

    
    
    All information held by Revenu Québec
    

20. For keyword Cancel.rep :

    
    
    Other - Business
    No authorization
    

21. For keyword Letter-Data :

    
    
    %370 Tuition amounts carried forward (8%) - Quebec [$]
    %189 Credit for first major donation carried forward - Quebec [$]
    %190 Cr. for donations of cultural patronage carried forward - Quebec [$]
    %418 T2210 - Verif. of policy loan interest by the insurer [0=No, 1=Yes]
    %419 TP-163.1 - Interest paid on a loan of a life insurance [0=No, 1=Yes]
    %287 Pro form questionnaire [1=Yes, 2=No]
    %390 TP-1029.ER - Eco-Friendly Home Renovation [0=No, 1=Yes]
    

22. For keyword Line-Number.q :

    
    
    96 CPP contribution
    96.1 Pensionable earnings (CPP)
    98.1 Pensionable salary or wages (QPP)
    398 Tax credit for tuition or examination fees
    398.1 Tax credit for tuition or examination fees transferred by a child
    

23. For keyword Commodity :

    
    
    661 Private insurance proceeds for allowable commodities
    662 2012 Canada-Ontario Forage and Livestock Transp. Assis. Initiative
    663 Can. Food Inspection Agency (CFIA) Payment for allowable commodities
    664 Can. Food Insp. Agency (CFIA) Payment for supply managed commodities
    665 Can. Food Inspection Agency (CFIA) Payment for other amounts
    

24. For keyword Grad-Rebate-CF :

    
    
    Entitled tuition rebates for 2017 taxation year
    Entitled tuition rebates for 2018 taxation year
    

25. For keyword YEAR-GRADUATE :

    
    
    2013 graduates
    

26. For keyword PreBank-Fed :

    
    
    F103 - Wage loss replacement contributions
    F205 - PRPP employer contributions
    Q400 - Income tax
    Q400.1 - Additional income tax
    

27. For keyword CPT30-Election :

    
    
    Revoke an election in order to start contrib. to the CPP
    

28. For keyword QPP-EarnOV :

    
    
    T4 slip on which you elect to pay CPP (CPT20, code P)
    

29. For keyword Inst-Estim :

    
    
    TP1026 - Line 16 Independent living tax credit for seniors (line 462)
    TP1026 - Line 17 Cr. for youth activities (line 462)
    TP1026 - Line 18 Cr. for Eco-Friendly home renovation (line 462)
    

30. For keyword HST-Partic-OV :

    
    
    Col F - Eligible expense (other than CCA) - HST 9%
    Col F - Eligible CCA - HST 9%
    

Notes and diagnostics :

[ Code 26 ] Tax credit for Eco-Friendly Home Renovation (EcoRenov)

The following expenses were excluded from the Eco-Friendly Home Renovation (EcoRenov) expenses because they were not incurred during an eligible period. The contract period must be after October 7, 2013, and before November 1, 2014, and the expenses have to be paid in the taxation year.

Deferring the Old Age Security pension

As of July 2013, the taxpayer can defer receiving his Old Age Security (OAS) pension for up to 60 months (5 years) after the date he becomes eligible for an OAS pension in exchange for a higher monthly amount. If the taxpayer delays receiving the OAS pension, the monthly pension payment will be increased by 0.6% for every month he delays receiving it, up to a maximum of 36% at age 70.

If he chooses to defer receipt of the OAS pension, the taxpayer will not be eligible for the Guaranteed Income Supplement, and the spouse or common-law partner will not be eligible for the Allowance benefit for the period during which the taxpayer is delaying his/her OAS pension.

In deciding when to start receiving the OAS pension, the taxpayer should consider his personal situation, taking into account such things as:

• current and future sources of income


• employment status now and in the future


• health, and


• plans for retirement

The taxpayer can apply for his Old Age Security (OAS) pension up to 11 months before he wants the OAS pension payments to start.

EFILE

Demo database

Carryforwards

Known issue

Development and testing of sweeping tax changes require that we recommend users to hold off filing returns with tax profiles which include one or several forms marked < Preliminary version of form > in the upper section of the form until they update their software to a subsequent version.

Federal:

• T2038(IND) – Investment Tax Credit (Individuals)

Quebec:

• TP-776.42 – Alternative Minimum Tax

Please refer to these knowledge base topics for a detailed review of tax changes implemented:

• Non refundable tax credits (2013)
  
• Tax brackets and rates (2013)
  
• Tax changes in DT Max (2013)
  

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1. Deceased persons and bankruptcy returns for 2013

   Starting in February (date to be confirmed), the tax returns for deceased persons as well as bankruptcy returns for tax year 2013 that are filed with the 2012 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 17.01 and subsequent.

2. Do you really want to print this return?

   The NetFile Québec online filing service will quickly send you confirmation of receipt.

   3.5 million people have already used this easy, effective and environmentally-friendly service.

   To track the processing status of their income tax returns at any time, your client can use My Account, which is available on Revenu Québec's website at www.revenuquebec.ca.

3. Tax Data Download Service

   The Tax Data Download module will be integrated in an upcoming version of DT Max, which will be made available by March 3, 2014, the beginning date of the service.

The masculine form is used only to simplify the text and it designates both women and men.