What's new for T1/T2 Internet version 18.01?

The latest DT Max program update is now available for downloading. It features the T1/TP-1 program for the tax years 2002 to 2014 inclusively and the T2 program for fiscal periods ending from 2001 to 2015 and fully supports Corporation Internet Filing (T2, CO-17 and AT1).

Please note that in regards to the T1/TP-1 program, version 18.01 supports paper filing but does not support EFILE transmission due to its early release date. The EFILE module will be integrated in the next version of DT Max that will be stamped 18.10.This will take place as soon as we receive all relevant certifications towards the end of January or early February 2015.

In this version...

DT Max T1

1. Program certification
2. Version highlights
   1. Enhancements
      1. Keyword group RL-10 : New error diagnostic
      2. Keyword HBP-LLP-REPAY deleted RE : acquisition of FTQ shares (RRSP)
      3. New error prevention report for the carryforward of donations
3. Pre-assessment and post-assessment review contact methods (Federal)
4. New forms
5. Modified forms
6. In-house forms
7. New diagnostics
   1. Notes and diagnostics
   2. Error prevention reports
   3. Optimization reports
8. New keywords
9. Deleted keywords
10. New options
11. Deleted options
12. Preliminary status advisory
13. DT Max references (links to our Knowledge Base)

DT Max T2

1. Program certification
2. Version highlights
   1. New Brunswick small business income tax rate
   2. Schedule 33 requirements
   3. Changes affecting Federal Form RC59
   4. Schedule 8 changes pertaining to CCA Class 43.1 and Class 43.2
   5. CRA issue regarding line 070 of Schedule 200
   6. Registration fee for the enterprise register (REQ) (Quebec line 441b)
   7. Quebec SR&ED claims – Penalties for missing, incomplete or inaccurate information (RD-222)
   8. Recent updates from Quebec's Minister of Finance (Information Bulletin)
3. New forms
4. Revised forms
5. Deleted forms
6. New keywords
7. Deleted keywords
8. New options
9. Revised options
10. Deleted options

DT Max T1

1. Program certification

2. Version highlights

1. Enhancements

   1. Keyword group RL-10 : New error diagnostic

      When amounts pertaining to shares of the Fonds de solidarité des travailleurs du Québec (FTQ)(boxes A to F) are entered together with those pertaining to shares of Fondaction under the same keyword group L-10 , an error diagnostic will be displayed to avoid errors regarding the data entry.

   2. Keyword HBP-LLP-REPAY deleted RE : acquisition of FTQ shares (RRSP)

      The keyword HBP-LLP-REPAY has been deleted. From now on, the RRSP contribution must be entered under the keyword RRSP-FTQ. This way, the HBP or LLP repayment will be calculated automatically according to the data entered in the keyword group RRSP .

   3. New error prevention report for the carryforward of donations

      An error prevention report has been implemented to warn users that, this year, they must confirm the amount of the donation carried forward - for both the additional tax credit for an initial large cultural donation and the tax credit for cultural patronage - by selecting the appropriate keyword in keyword group Donations-CF (see the New keywords section for details), since for tax year 2014, it is the amount of the donation that is carried forward and not the credit amount. In this case, DT Max will convert the credit carried forward in 2013, which applies for the additional tax credit for an initial large cultural donation as well as for the tax credit for cultural patronage. If the taxpayer uses the appropriate keyword in the keyword group Donations-CF to confirm the donation amount carried forward, DT Max will use this amount for purposes of the calculation and the carryforward.

3. Pre-assessment and post-assessment review contact methods (Federal)

4. New forms

5. Modified forms

6. In-house forms:

7. New diagnostics

1. Notes and diagnostics

   Federal:

   TP-1029.ER - ÉcoRénov Tax Credit

   You entered the amount of credit claimed by the other co-owners of the dwelling in 2013 (line 108 of the 2013 form TP-1029.ER). According to the data entered, the amount claimed by the other co-owners of the dwelling in 2013 is higher than the total amount of credit requested for the dwelling in 2013. DT Max limited the amount on line 111 of Form TP-1029.ER. Please review your data entry.

   Contributions to an amateur athlete trust (AAT)

   You entered an income contributed in 2014 to an AAT.

   You can make an election to have income that was contributed to an AAT in 2011, 2012 and 2013 also qualify as earned income. Your RRSP limit will be recalculated for each of these years and any additional RRSP room will be added to your RRSP contribution room for 2014.

   You must make the election in writing before March 3, 2015 (include a statement from the trustee identifying the contributions made to the AAT), and send your election to:

   Pension Workflow Section,
   Ottawa Technology Centre,
   875 Heron Road,
   Ottawa ON K1A 1A2
   

   T1013 - Authorizing or Cancelling a Representative

   The program did not generate Form T1013 because it is specified with the keyword Authorize that the form has already been sent for all future years. This option prevents DT Max from automatically generating Form T1013 by default. Use the keyword Authorize to make a new application or cancel the authorization of a representative.

   Quebec:

   Q462 - [Code 28] Tax credit for senior's activities

   DT Max did not allow the tax credit for senior's activities. This credit can be claimed only if the taxpayer is 70 or older and the net income does not exceed $ 40,000.

   Q476 - Refund transferred to your spouse

   DT Max did not allow the refund transferred to your spouse because you have indicated that the taxpayer on December 31, 2014, had no spouse.

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

   The program did not generate Form MR-69 because it is specified with the keyword Authorize that the form has already been sent for all future years. This option prevents DT Max from automatically generating Form MR-69 by default. Use the keyword Authorize to make a new application or cancel the authorization of a representative.

2. Error prevention report

   Federal:

   F395 Search and rescue volunteers amount

   An amount has been entered in box 87 of the T4 group regarding the exemption granted to a search and rescue volunteer.

   Consequently, DT Max considers the taxpayer to be an eligible search and rescue volunteer and has claimed the search and rescue volunteer amount on line 395.

   Since this assumption may not be correct, you must confirm by using the keyword Volunteer that the taxpayer was an eligible search and rescue volunteer during the year and completed at least 200 hours of eligible search and rescue volunteer services with one or more organizations in the year. If the taxpayer should NOT be considered an eligible search and rescue volunteer, you MUST use the keyword Volunteer to indicate that the taxpayer should not be considered an eligible search and rescue volunteer. DT Max will therefore claim the search and rescue volunteer exempt amount reported in box 87 of the T4 instead of the search and rescue volunteer amount on line 395.

   F362 Volunteer firefighters' amount

   An amount has been entered in box 87 of the T4 group regarding the exemption granted to volunteer firefighters.

   Consequently, DT Max considers the taxpayer to be an eligible volunteer firefighter and has claimed the volunteer firefighters' amount on line 362.

   Since this assumption may not be correct, you must confirm by using the keyword Volunteer that the taxpayer was an eligible volunteer firefighter during the year and completed at least 200 hours of eligible volunteer firefighting services with one or more fire departments in the year. If the taxpayer should NOT be considered an eligible search and rescue volunteer firefighter, you MUST use the keyword Volunteer to indicate that the taxpayer should not be considered an eligible volunteer firefighter. DT Max will therefore claim the volunteer firefighter exempt amount reported in box 87 of the T4 instead of the volunteer firefighters' amount on line 362.

   CPT20 - Election to Pay Canada Pension Plan contributions

   Warning

   The amount of employment earnings shown on all T4 slips on line 1 of the CPT20 form does not equal the employment income on line 101 of the federal return.

   CPT20 - Election to Pay Canada Pension Plan contributions

   Warning

   The letter designation of the type of employment is missing for T4's income.

   You should select the option Yes with the keyword Election-CPP in all T4 slips and specify the type of employment with the keyword Type-of-Employ .

   F330 Medical expense tax credit

   Amount of medical expenses needed to be eligible for the medical expense tax credit if these expenses are claimed on the spousal tax return. A work chart is provided to show the calculation of the amount of medical expenses required to qualify for the medical expense tax credit.

   Quebec:

   Q390 - Tax credit for volunteer firefighters and search and rescue volunteers

   An amount has been entered in box L-2 of the T4 group regarding the exemption granted to volunteer firefighters and search and rescue volunteers.

   Consequently, DT Max considers the taxpayer to be an eligible volunteer firefighter and/or search and rescue volunteer and claimed the volunteer firefighters' and search and rescue volunteers tax credit on line 390.

   Since this assumption may not be correct, you must confirm by using the keyword Volunteer that the taxpayer was an eligible volunteer firefighter or a search and rescue volunteer during the year and completed at least 200 hours of eligible volunteer firefighting services or eligible search and rescue volunteer services in the year. If the taxpayer should NOT be considered an eligible volunteer firefighter and/or search and rescue volunteer firefighter, you MUST use the keyword Volunteer to indicate that the taxpayer should not be considered an eligible volunteer. DT Max will therefore claim the volunteer firefighter and search and rescue volunteers exempt amount reported in box L-2 of the RL-1 instead of the volunteer firefighters' and search and rescue volunteers tax credit on line 390.

   RL-10 - Tax credit for a labour-sponsored fund

   According to the keyword entry made for the RL-10 in the T-Slip group, you entered amounts related to shares in the Fonds de solidarité des travailleurs du Québec (FTQ) (boxes A to F) and amounts related to shares in Fondaction (boxes G to L2).

   You should have amounts only for shares in the Fonds de solidarité des travailleurs du Québec (FTQ) or for shares in Fondaction.

   Line 43 - Schedule V - Part B. Additional tax credit for a large cultural donation

   We recommend that you verify the carryforward of the additional tax credit for a large cultural donation. DT Max carried forward the additional tax credit not used with the keyword CR-AMOUNT-QUE.AD . For 2014, the credit carried forward is converted as an amount. In such a case, you must re-enter the eligible amount of the gift made in 2013 that you can carry forward to 2014 in the new keyword AmountCF-Que.ad .

   Line 51 - Schedule V - Part C. Tax credit for cultural patronage

   We recommend that you verify the carryforward of the tax credit for cultural patronage.

   DT Max carried forward the tax credit not used with the keyword CR-AMOUNT-QUE.MD .

   For 2014, the credit carried forward is converted as an amount. In such a case, you must re-enter the eligible amount of the gift made in 2013 you can carry forward to 2014 in the new keyword AmountCF-Que.md .

3. Optimization report

   Federal:

   F349 - Donations (year of death)

   DT Max has reduced the claim for charitable donations on the federal return, as the amount entered is not needed in its entirety to minimize your taxes. The excess has been carried forward, and can be used to reduce taxes in the previous year or used on the optional returns.

   F395 - Search and rescue volunteers' amount

   DT Max has determined that, as a search and rescue volunteer, it was more advantageous to claim the search and rescue volunteers' amount on line 395 of Schedule 1 and to include on line 101 the income exemption related to search and rescue volunteers' duties (T4 box 87). If you wish to override this choice, use the keyword Optimize and select the option "T1 - Search and rescue volunteers' amount (F395)".

   F362 - Volunteer firefighters' amount

   DT Max has determined that, as a volunteer firefighter, it was more advantageous to claim the volunteer firefighters' amount on line 362 of Schedule 1 and to include on line 101 the income exemption related to volunteer firefighter duties (T4 box 87). If you wish to override this choice, use the keyword Optimize and select the option "T1 - Volunteer firefighters' amount (F362)".

   F185 - UCCB amount designated to a dependant

   The taxpayer was a single parent on December 31, 2014. DT Max has determined that you can choose to include all UCCB amounts you received in 2014 in the income of the dependant for whom the amount for an eligible dependant (line 305 of Schedule 1) is being claimed. If there is no claim for the amount for an eligible dependant, you can choose to include all UCCB amounts in the income of a child for whom the taxpayer received the UCCB. If you choose this option, use the keyword Transfer-OV in the designated child's file and select the option T1 - UCCB designation.

   F210 – Pension income splitting

   The DT Max optimization has determined that the taxpayer is eligible for the pension income splitting and the family tax cut on the federal tax return. DT Max has determined it was more advantageous to claim the pension income splitting and calculated the amount of the split pension income and completed form T1032. If you want to change the program's election, use the keyword Optimize and select the "T1 - Schedule 1A - Family tax cut" or the "Split pension income" option.

   F220 - Allowable deduction of support payments made

   The taxpayer was separated for part of 2014 because of a breakdown in the relationship. The DT Max optimization has determined that it was more advantageous to claim the deductible support payments made in the year on line 220 than to claim the spouse or common-law amount on line 303 of the federal tax return. If you want to change the program's optimization, use the keyword Optimize .

   F423 - Family tax cut

   The DT Max optimization has determined that the taxpayer is eligible for the family tax cut on the federal tax return. DT Max calculated the amount of the family tax cut and completed Schedule 1A.

   If you want to change the program's election, use the keyword Optimize and select the "T1 - Schedule 1A - Family tax cut" option.

   F423 - Family tax cut

   The DT Max optimization has determined that the taxpayer is eligible for the family tax cut or the pension income splitting on the federal tax return. DT Max has determined it was more advantageous to claim the family tax cut and calculated the amount of the family tax cut and completed Schedule 1A. If you want to change the program's election, use the keyword Optimize and select the "T1 - Schedule 1A - Family tax cut" or the "Split pension income" option.

   Quebec:

   Q390 - Tax credit for volunteer firefighters and search and rescue volunteers T2390

   DT Max has determined that, as a volunteer firefighter and/or a search and rescue volunteer, it was more advantageous to claim the tax credit for volunteer firefighters and search and rescue volunteers on line 390 and to include on line 101 the income exemption related to volunteer firefighter and search and rescue volunteers duties (RL-1 box L-2). If you wish to override this choice, use the keyword Optimize and select the option "TP1 - Firefighters' tax credit and search and rescue (Q390) ".

8. New keywords

1. In the keyword group RETRIBUTION.LM , regarding the insurable earnings under the QPIP and pensionable earnings under the QPP of a person responsible for a family-type resource (LM-53), under the keyword Expenses-Paid.lm , when the option "Fees paid for the services of a person" is selected:

   1. SIN.lm : Use this keyword to enter the SIN of the person for whom the fees have been paid.

2. In the keyword group RETRIBUTION.LM , regarding the insurable earnings under the QPIP and pensionable earnings under the QPP of a person responsible for a family-type resource (LM-53), under the keyword Expenses-Paid.lm , when the option "Fees paid for the services of a partnership" is selected:

   1. Partnership-ID.lm : Use this keyword to enter the partnership identification number for whom the fees have been paid.

3. In the keyword group T1-Adjust :

   1. Representative.r : Indicate the name of representative, if applicable.

4. In the keyword group Non-Resident :

   1. Treaty-Amount-S217 : Use this keyword to enter Canadian-source income received by a non-resident that is exempt from tax and applies to section 217 income. DT Max will enter this amount on line 256 of the federal tax return and on line 16 of Federal Schedule C.

5. Email-Conditions : This new individual keyword allows you to specify whether or not the individual accepts the conditions so that the Canada Revenue Agency may use the email address entered in the keyword Email to send emails notifying the taxpayer that his notice of assessment is available for viewing in the CRA's secure site. By providing an email address, the taxpayer thereby registers online for email notifications and authorizes the CRA to send him email notifications when there is mail for him to view on My Account.

6. In the keyword group Renovation , pertaining to the ÉcoRénov tax credit:

   1. Hist-Co-OwnerClaim : Amount claimed by the other co-owners in 2013, line 108 of the Form TP-1029.ER for 2013. This keyword has been implemented to inform the taxpayer that the co-owners cannot claim more than 20% of the eligible expenses that are over $2,500. The amount on line 111 will therefore be limited accordingly.

7. A new refundable tax credit has been implemented in Quebec for the physical activities of seniors:

   1. SENIOR-ACTIVITIES : Allows users to enter the fees paid that are eligible to the refundable credit for the physical activities of seniors. Entered on line 462 of the Quebec TP1 return, with code 28 entered on line 461.

      To support regular participation by seniors in structured activities intended to enhance their well-being, a refundable tax credit of up to $40 a year will be available to low or middle-income persons aged 70 or over who register for recognized activity programs.

8. In the keyword group T4 , taxpayers may elect to pay contributions to the Canada Pension Plan for the types of income described on page 2 of Form CPT20:

   1. Election-CPP : Election to pay Canada pension plan contributions (CPT20) (Yes/No).

   2. Type-of-Employ : Allows users to select from the drop-down menu the type of employment on which the taxpayer elects to pay CPP contributions (CPT20).

   3. Employer-Address : Address of the employer (CPT20).

9. In the keyword group Bankruptcy , taxpayers may elect to pay contributions to the Canada Pension Plan for the types of income described on page 2 of Form CPT20:

   1. QPP-Election : Election pertaining to the calculation of the QPP contribution for self-employment for the entire calendar year (Pre- and Post-bankruptcy), an election that must be made in the pre-bankruptcy period. Two options are available:

      Election for QPP contrib. - full calendar year (Pre+Post)
      Contribute to the QPP in both periods separately
      

   2. PreBank-QPP-Elect : Election made in the pre-bankruptcy pertaining to the calculation of the QPP contribution for self-employment.

10. In the keyword group CPT20 , pertaining to the election to pay contributions to the Canada Pension Plan:

    1. CPT20 : Use this keyword to enter the type of employment on which the taxpayer elects to pay Canada pension plan contributions.

       This keyword is the main keyword of the group which determines the following keywords:

    2. Type-Employment : Use this keyword to indicate the type of employment on which the taxpayer elects to pay CPP contributions.

    3. Other-Income.c : Allows users to enter the gross amount of the compensation.

    4. Tax-Exempt-Bus : Allows users to enter the name and address of the reserve and the tax-exempt self-employment earning of an Indian on a reserve.

    5. Employer-Address.c : Allows users to enter the address of the employer.

    6. Reserve-Address : Allows users to enter the address of the reserve.

11. In the keyword group Donations , pertaining to the tax credit for cultural patronage:

    1. LargeDonationHist : Use this keyword to enter the registration number of the promise of a cultural patronage donation.

    2. LargeDonationAmt : Allows users to enter the amount of donations already claimed. DT Max will carry over that amount to ensure that the minimum amount of $250,000 is observed.

12. In the keyword group RRSP , pertaining to the contributions to the taxpayer's or the spouse's plan:

    1. Athlete-Trust : Allows users to enter the amount of income placed in an amateur athlete trust for 2014. DT Max will carry over that amount to line 267 of Schedule 7.

13. In the keyword group Renovation , pertaining to the LogiRénov tax credit (TP-1029.LR) :

    1. Amount-Paid.r : Allows users to enter the amount paid to the supplier in 2014. DT Max will carry over that amount on line 44 of Form TP-1029.LR.

    2. Co-Owner-Claim : Allows users to enter the amount claimed by the other co-owners other than the spouse on line 462 of their TP1 returns.

    3. INTERGENERATIONAL : Specify with "Yes" or "No" if it is an intergenerational home.

       If you answered "Yes", you may elect, for the period between April 24, 2014, and July 1, 2015, to consider each independent dwelling in the home to be a single-family home that constitutes your principal place of residence.

    4. SINGLEHOUSE-ELECT : Specify with "Yes" or "No" the election to consider each independent dwelling in the home to be a single-family home.

14. For the keyword group Volunteer :

    1. Volunteer : Allows users to select the type of emergency services volunteers.

       This keyword replaces the keyword FIREFIGHTERS. This new keyword allows users to select which between the volunteer firefighters' amount and the search and rescue volunteers amount will be applied on the return.

15. In the keyword subgroup Property-Type , under the keyword group Foreign-Info , pertaining to foreign property to report (T1135):

    1. FMV-Max : Use this keyword to indicate the maximum fair market value during the year, which may be based on the maximum month-end fair market value.

    2. FMV-End : Use this keyword to indicate the fair market value at year end.

16. In the keyword subgroup T-Slip , pertaining to Newfoundland and Labrador trust income:

    1. ELIGDIVBEFJULY1 : Use this keyword to enter the amount of eligible dividends paid before July 1, 2014 , included in Box 50 of the T3 slip, Statement of Trust Income Allocations and Designations.

    2. DIVORD-BEFJULY1 : Use this keyword to enter the amount of dividends other than eligible dividends paid before July 1, 2014 , included in Box 32 of the T3 slip, Statement of Trust Income Allocations and Designations.

17. Keyword group Donations-CF has been implemented to group together all the types of donations carried forward:

    1. Amount-Fed.d : Amount of federal donation or gift carried forward. Indicate the year and the amount of the donation.

    2. Amount-Que.d : Amount of donation or gift carried forward for Quebec. Indicate the year and the amount of the donation 5-year carryforward.

    3. Amount-Que.d1 : Amount of donation or gift carried forward for Quebec. Indicate the year and the amount of the donation 1-year carryforward.

    4. AmountCF-Que.ad : Use this keyword to indicate the additional amount for a large cultural donation carried forward.

    5. CR-AMOUNT-QUE.AD : Use this keyword to indicate the additional tax credit for a large cultural donation carried forward.

    6. AmountCF-Que.md : Use this keyword to indicate the amount for cultural patronage carried forward.

    7. CR-AMOUNT-QUE.MD : Use this keyword to indicate the tax credit for cultural patronage carried forward.

    8. Amount.elig : Portion of the amount of donations or gifts carried forward eligible for the super credit.

18. Tuition-Que-CF : Unused portion of Quebec tuition or examination fees.

19. In the keyword group Renovation , pertaining to the ÉcoRénov or LogiRénov tax credits, the following keyword has been added in the case when an individual wishes to designate an eligible dwelling other than the one he usually resides in, for the purposes of the calculation of the aforementioned credits:

    1. Apartment : Use this keyword to enter the apartment number.

20. In the keyword group Business , pertaining to fishing income (T2121), the following keyword has been added:

    1. Accounting-Meth : Select the reporting method (cash method or the accrual method) of accounting of the fishing income.

21. In the keyword group ProvCredit , pertaining to the Newfoundland and Labrador tax credits:

    1. NLVC-Vent-Cap-Cr : Venture capital credit amount (Certificate NLVC) [NL428 L.6190].

    2. NLVC-VentCapCr-CF : Carryforward of unused venture capital credit amount [NL428]. Valid for tax year 2015 and later tax years.

22. In the keyword group ProvCredit , pertaining to the Manitoba tax credits:

    1. ESOP-Succession : Credit amount from ESOP receipt(s) for investments made to assist and facilitate estate planning [T1256-2 L.1] ESOP-Employee Stock Ownership Plan.

    2. ESOP-Cooperative : Credit amount from ESOP receipt(s) for investments made to foster the growth of worker cooperatives T1256-2 L.2.

    3. ESOP-CF : Carryforward of unused Manitoba ESOP tax credit T1256-2 L.1. Valid for tax year 2015 and later tax years.

    4. SENIORS-SCHOOL : Seniors' school tax rebate received.

23. Indian-PRPP-Contr : Eligible PRPP contributions from tax-exempt income [RC383]. Following the introduction of eligible PRPP contributions from tax-exempt income and of repayments under the HBP and the LLP made from PRPP contributions from tax-exempt income, the following options have been added in the drop-down menu:

    PRPP contributions - from March 4, 2014, to Dec, 31, 2014
    PRPP contributions - from January 1, 2015, to March 2, 2015
    Portion designating as your repayments under the HBP
    Portion designating as your repayments under the LLP
    

9. Deleted keywords

1. In the keyword group Foreign-Info , pertaining to Form T1135:

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

      Since being subject to the exclusion is not a condition anymore, this keyword has been deleted.

2. In the keyword group ProvCredit , to complete Form AB428:

   1. ROYALTYREBCF : Alberta attributed Canadian royalty income carried forward (T79 2013 L.23) [AB428 L.52]

      The unused Alberta attributed Canadian royalty income amount is no longer deducted for purposes of the calculation of the Alberta income tax, since line 52 has been deleted.

3. In the keyword group ProvCredit , pertaining to Form SK428:

   1. ROYAL-REBATE : Royalty and deemed income rebate

      This amount represents the Saskatchewan royalty and deemed income rebate calculated on line 27 of the T82. This amount no longer being taken into account in the calculation of the Saskatchewan income tax payable, fields 550 and 540 have been consequently deleted.

4. In the keyword group ProvCredit , for the purposes of the calculation of the tax payable for Nova Scotia:

   1. GRADUATEDAMOUNT : Graduate retention rebate amount from a prior year.

   2. GRADUATEDPROGR : Graduation program for the graduate retention rebate (NS428)

      Allowed users to designate the type of graduation program (university or collegial).

   3. GRADUATEDYEAR-CF : Year of graduation for the graduate retention rebate (NS428)

   4. GRADUATECREDIT : Graduate retention rebate in 2010 (Line 6379, NS428).

      Allowed users to determine the credit amount according to the college or university program of studies.

      Since the graduate retention rebate from a previous year has been removed from the calculation for 2014 and the subsequent tax years, EFILE fields 6378 and 6379 have been consequently deleted.

5. The keyword FIREFIGHTERS has been replaced by the keyword Volunteer .

6. In the keyword group Business , pertaining to business income and expenses:

   1. FOREST-AVERAG : Deduction for income-averaging for forest producers

   2. HIST-FORESTAVER : Year and balance amount deducted for income-averaging for forest producers

7. In the keyword group RelatedParty , pertaining to information on a person related to the taxpayer:

   1. SUP-INCOME.R : Supplemental income of related party.

8. In the keyword group Foreign-Info , pertaining to information on non-residents:

   1. ELECT-CURRENCY : Indicate whether an election has been made to report in a functional currency and select the currency.

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

9. In the keyword group DirectDeposit , pertaining to the request for direct deposit (T1-DD) :

   1. NEW-ADDRESS : Indicate whether a change of address has occurred since you last submitted your client's direct deposit information.

   2. DATE-MOVE : Moving date.

10. In the keyword group CPP/QPP-Note :

    1. CPP-ELECT-OV : Indicate with yes or no if an optional CPP contribution originated from other employment income.

11. In the keyword group Tuition-Edu , pertaining to the tuition and education amounts:

    1. TUITION-AT-20% : Portion of the tuition fees that entitles the taxpayer to a rate of 20%.

12. In the keyword group Donations , pertaining to the types of charitable donation :

    1. AMOUNT-CF : Donations and gifts carried forward from prior years.

       The keyword group Donations-CF has been added to group together all the types of donations and gifts carried forward.

13. In the keyword group T-Slip , pertaining to the Quebec RL-10 slip, "Tax credit for a labour-sponsored fund":

    1. HBP-LLP-REPAY : Amount of RRSP for the repayment under the HBP or the LLP.

14. The keyword SAFETYDEPOSIT has been deleted, since the amount related to the rental charge for a safety deposit is no longer taken into account in the calculation of the amount on line F221.

15. In the keyword group Bankruptcy , pertaining to the type of return that is prepared:

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

10. New options

1. For the keyword Expenses-Paid.lm :

   Fees paid for the services of a partnership

2. For the keyword Property-Type , pertaining to Form T1135 :

   Property held in an account with a Can. reg. sec. dealer

   This option refers to property held in an account with a Canadian registered securities dealer or with a Canadian trust company.

3. In the keyword group Foreign-Inc , for the keyword Pension-Type , pertaining to Form T1032:

   Foreign annuities not eligible for the pension inc. amount

   Select this option when the pension income amount is not eligible to the pension income splitting.

4. In the keyword group Tuition-Edu , for the keyword Tuition-Que-CF :

   Credit for tuition or examination fees at the rate of 20%
   Credit for tuition or examination fees at the rate of 8%
   

   The amount indicated at this keyword represents the carryforward of tuition fees from previous years at the rate of 20% or 8%.

5. In the new group Volunteer , three options have been added:

   Volunteer firefighters

   Choose this option if you wish to claim the volunteer firefighters' amount (line F362 of Schedule 1).

   Search and rescue volunteer

   Choose this option if you wish to claim the search and rescue volunteer tax credit (line F395 of Schedule 1).

   Not eligible for the volunteer credit

6. In the keyword group T4 , for the keyword Footnotes.t4 , pertaining to other information related to the T4 slip:

   [87] - Search and rescue volunteer amt

7. In the keyword group ITC , pertaining to the investment tax credit code (T2038):

   Limit the current year ITC claim
   Limit the ITC refund
   ITC at 10% Qualified resource property (relief rate)
   ITC at 5% Qualified resource property
   

8. In the keyword group T-Slip , for the keyword ITC-Invest , pertaining to the T5013 information slip, Statement of partnership income, and to the RL-10 slip:

   ITC from a partnership for SR&ED (T2038)

9. In the keyword group T-Slip , pertaining to the T5013 information slip, Statement of partnership income, to the RL-15 slip and to the T101, Statement of Resource Expenses, the following options have been deleted from the drop-down menu of keyword Footnotes.t regarding the RL-11 slip , and added to the drop-down menus of keywords Resource-Add and Renunciation :

   QEE - that do not qualify for the additional deduction
   Renewable and conservation expenses incurred in Québec.
   Québec development expense
   

10. In the keyword group Donations , pertaining to the types of charitable donations (valid only for Ontario) :

    Ontario community food program donation for farmers

11. In the keyword group ProvCredit , for the keywords CED-TaxCr regarding the Manitoba community enterprise development tax credit (T1256), and SBVCTC for the Manitoba small business venture capital tax credit (T1256-1) :

    Shares issued before June 12, 2014
    Shares issued after June 11, 2014
    

12. In the keyword group T-Slip , for the keyword Renunciation , pertaining to federal forms T101 and T5013 [(13) - New] and Quebec RL-11 and RL-15 slips:

    QEE-OG - Que. oil & gas expl. expenses (10%)
    QEE - Quebec exploration expenses (10%)
    

11. Deleted options

1. In the keyword group ITC pertaining to the investment tax credit code (T2038), the following options have been deleted:

   ITC at 30% Investments in certified property [6710]
   ITC at 30% Qualified expenditures for SR&ED [6710]
   ITC at 15% Invest. qual. prop. acqu. bef. Feb 22,1994[6716] .
   

12. Preliminary status advisory

13. DT Max references (links to our Knowledge Base)

DT Max T2

1. Program certification

2. Version highlights

1. New Brunswick small business income tax rate

   Starting January 1st, 2015, the small business income tax rate will drop from 4.5% to 4%.

2. Schedule 33 requirements

   Corporations will now be required to file Schedule 33 (Taxable Capital Employed in Canada - Large Corporations) if the total taxable capital employed in Canada of the corporation and its related corporations is over $10,000,000 (if line 233 of Schedule 200 is ticked) and the taxation year end is after December 31, 2013.

3. Changes affecting Federal Form RC59

   A new version of Form RC59 (Business Consent) is now available. Changes have been made in "Part 5 – Certification". New boxes have been added to identify the individual signing the RC59. Therefore, a new keyword, Type-Officer , has been added in the CorpOfficers group and is generated when you choose the option "Director and signing officer" or "Signing officer".

   DT Max will automatically tick "A corporate director" on the RC59 if the keyword Type-Officer is not present and you have chosen "Director and signing officer" in the CorpOfficers group and the corporation is not a non-profit organization (NPO).

   DT Max will automatically tick "an individual with delegated authority" on the RC59 if the keyword Type-Officer is not present and you have chosen "Signing officer" in the CorpOfficers group.

   DT Max will automatically tick "an officer of a non-profit organization" on the RC59 if the keyword Type-Officer is not present and you have chosen "Director and signing officer" in the CorpOfficers group and the corporation is an NPO.

4. Schedule 8 changes pertaining to CCA Class 43.1 and Class 43.2

   If an amount has been entered at line 203 of the federal Schedule 8 (Capital Cost Allowance) for either CCA Class 43.1 or Class 43.2, the CRA now requires the following additional information:

   • the type of asset code ( Asset-Code )
   • the province where the asset is located ( Province.a ), and
   • the percentage allocated to the asset ( Asset-Alloc% ).

   An in-house form has been created to reflect this information. This data will be captured in the barcode and for EFILE purposes.

5. CRA issue regarding line 070 of Schedule 200

   The CRA has brought to our attention that there are returns being filed with the answer "No" at line 070 of Schedule 200 ("Is this the first year of filing after incorporation?"). However, although the corporation has answered "No" due to the fact that this is not the first year of filing after incorporation, there are no returns filed/assessed for prior tax years.

   Please make sure to verify the corporate return and enter the keyword FirstReturn in the federal Jurisdiction group. If this is a first return, select "Yes". If this is not a first return, please select "No".

6. Registration fee for the enterprise register (REQ) (Quebec line 441b)

   The registration fee for the enterprise register (line 441b of the Quebec Corporation Income Tax Return) will be indexed on January 1st, 2015, as follows:

   • $85.00 for a corporation or a for-profit legal person, a mutual insurance company or other (formerly $84.00);
   • $40.00 for a cooperative (unchanged);
   • $34.00 for a non-profit legal person (incorporated association), a condominium association or other (unchanged).

7. Quebec SR&ED claims – Penalties for missing, incomplete or inaccurate information (RD-222)

   For form RD-222 (Deduction Respecting Scientific Research and Experimental Development Expenditures), Revenu Québec has introduced the new Part 8 to capture the SR&ED claim preparer information.

   We would like to remind you that there will be a penalty of $1,000 in respect of each SR&ED claim made by a taxpayer for whom prescribed information about tax preparation is missing, incomplete or inaccurate. If a tax preparer participates in the preparation of the claim, the tax preparer will be jointly and severally, or solidarily, liable with the taxpayer for the penalty.

8. Recent updates from Quebec's Minister of Finance (Information Bulletin)

   On December 2nd, 2014, the Minister of Finance gave an update on Quebec's economic and financial situation.

   Some of the highlights are:

   • A temporary increase of the tax credit for Quebec film and television production.
   • An increase in the temporary contribution related to the compensation tax for financial institutions.
   • An increase in the tax on capital for insurance corporations.
   • Changes to the refundable R&D tax credits.
   • Changes to the tax credit for investments relating to manufacturing and processing equipment.

   If adjustments are required, use the keyword Override to make the appropriate changes.

   Keep in mind that these changes will be addressed in a future version of DT Max.

   For more details, click here to access the Quebec Information Bulletin.

3. New forms

4. Revised forms

5. Deleted forms

6. New keywords

1. In the Cred-Film keyword group, pertaining to Quebec form CO-1029.8.36.SP (Tax Credit for Film Production Services) :

   1. AdvanceRuling-No : Number of the favourable advance ruling issued

      Use the keyword AdvanceRuling-No to enter the number of the favourable advance ruling issued for the purposes of Quebec form CO-1029.8.36.SP.

   2. Qual-Cert-No : Number of the qualification certificate delivered

      Use the keyword Qual-Cert-No to enter the number of the qualification certificate delivered for the purposes of Quebec form CO-1029.8.36.SP.

2. In the SR&ED keyword group, pertaining to Quebec form RD-222 (Deduction Respecting Scientific Research and Experimental Development Expenditures):

   NEQ.cl : Quebec enterprise number [Q120]

   Enter the corporation's Quebec enterprise number.

3. In the Partner-Inc-Inclus keyword group, pertaining to Quebec forms CO-17.B.1 (Income Inclusion for Corporations that are Members of Single-Tier Partnerships), CO-17.B.2 (Income Inclusion for Corporations that are Members of Multi-Tier Partnerships) and CO-771.2.1.2 (CO-771.2.1.2 - Income from an Eligible Business Carried On in Canada by a Corporation That Is a Member of a Partnership) :

   1. NEQ.p : Quebec enterprise number (NEQ)

      This is the Quebec enterprise number (NEQ) of the new partnership. This number will serve as a prefix to replace all other Québec tax numbers, all of which will appear as suffixes to this number.

   2. QC-PIN-Id.p : Quebec partnership identification number

      The identification number entered in QC-PIN-Id.p, if this keyword group relates to a partnership, will appear on all schedules where this information is requested. In this case, only the name of the partnership will need to be entered in the relevant keyword group to which the partnership relates.

4. In the Foreign-Info keyword group, pertaining to federal form T1135 (Foreign Income Verification Statement):

   1. FMV-Max : Maximum fair market value during the year

      Use the keyword FMV-Max to indicate the maximum fair market value during the year which may be based on the maximum month-end fair market value.

   2. FMV-End : Fair market value at year end

      Use the keyword FMV-End to indicate the fair market value at year end.

5. In the Partner-Inc-Inclus keyword group, pertaining to Quebec form CO-17.B (Income Adjustment for Corporations that are Members of Partnerships):

   TRANRESERVE-CURRYR : Breakdown of current-year transitional reserve

   Use the keyword TRANRESERVE-CURRYR to enter the breakdown of the current-year transitional reserve by indicating if it is active business income, taxable capital gain or property income.

6. In the TOURISM keyword group, pertaining to Quebec form CO-1029.8.36.HE (Tax Credit for the Modernization of a Tourist Accommodation Establishment):

   1. QUAL-EXP-DISTRIB : Distribution of the qualifying expense

      Use the keyword QUAL-EXP-DISTRIB to enter the distribution of the qualifying expense incurred before June 5th, 2014 and after June 4th, 2014.

   2. TAXYR-THRESHOLD : Portion of the threshold that has reduced the qualifying expenses and tax year

      Use the keyword TAXYR-THRESHOLD to enter the portion of the threshold that has reduced the qualifying expenses for the previous tax years.

7. In the Cred-Film keyword group, pertaining to Quebec forms CO-1029.8.35 (Tax Credit for Québec Film Productions), CO-1029.8.36.SM (Tax Credit for the Production of Performances) and CO-1029.8.36.SP (Tax Credit for Film Production Services):

   Prod-Info : When the application for an advance ruling or a certificate had been submitted to the SODEC

   Use the keyword Prod-Info to indicate when the application for an advance ruling or a certificate had been submitted to the SODEC.

8. In the Que-ITC keyword group, pertaining to Quebec form CO-1029.8.36.IN (Investment Tax Credit):

   1. M&P-ACTIVITY : Whether the corporation was engaged in M&P activities

      Use the keyword M&P-ACTIVITY to indicate whether or not the corporation was engaged in manufacturing and processing activities in order to benefit from the additional base rate increase for a manufacturing SME.

      If you answer "Yes", then DT Max will allow you to enter the salaries and wages attributable to the M&P activities.

   2. M&P-WAGES : Salaries or wages related to M&P activities

      Use the keyword M&P-WAGES to enter the amount of salaries or wages related to M&P activities and the total amount for salaries and wages incurred in the tax year.

      In order to benefit from the additional base rate increase for a manufacturing SME, the proportion for its manufacturing and processing activities (PMPA) for the tax year in which it incurred the eligible expenses must exceed 50%.

9. In the TrainingCrQ keyword group, pertaining to Quebec form CO-1029.8.33.6 (Tax Credit for an On-the-Job Training Period):

   CreditRate-OV.tc : Override - rate of the tax credit that applies to the corporation

   Use the keyword CreditRate-OV.tc to override the credit tax rate that applies to the corporation.

10. In the MultiMedia keyword group, pertaining to Quebec form CO-1029.8.36.TM (Tax Credit for Multimedia Titles):

    1. CreditRate-OV.m : Override - rate of the tax credit that applies to the corporation

       Use the keyword CreditRate-OV.m to override the credit tax rate that applies to the corporation.

    2. TAXRATE-PREVYR : Tax rate for previous tax year for which the repaid amount of assistance has reduced the expenditures

       Use the keyword TAXRATE-PREVYR to enter the tax rate for that previous tax year for which the repaid amount of assistance has reduced the qualified labour expenditures pertaining to this property.

11. In the E-Business keyword group, pertaining to Quebec form CO-1029.8.36.DA (Tax Credit for the Development of E-Business):

    TAXRATE-PREVYR.E : Repaid assistance - tax credit rate applicable to the year in which salaries were incurred

    If the corporation had received an assistance, a benefit or an advantage regarding salaries from a previous year which were repaid by the corporation in the year, use the keyword TAXRATE-PREVYR.E to enter the tax credit rate that applied to the year in which salaries were incurred.

12. In the CCA-Class keyword group, pertaining to federal Schedule 8 (Additional information regarding CCA class 43.1 and class 43.2 [Supplement]):

    1. Asset-Code : Type of asset code

       Use the keyword Asset-Code to indicate the type of asset code pertaining to the Additions or ITC-Addition keywords.

    2. Province.a : Province where the asset is located

       Use the keyword Province.a to indicate the province where the asset is located pertaining to the Additions or ITC-Addition keywords.

    3. Asset-Alloc% : Percentage allocated to the asset

       Use the keyword Asset-Alloc% to indicate the percentage allocated to the asset pertaining to the Additions or ITC-Addition keywords.

13. In the Book-Publish keyword group, pertaining to Quebec form CO-1029.8.36.EL (Tax Credit for Book Publishing):

    ADVANCE-RULING : When the application for an advanced ruling or a certificate has been submitted to the SODEC

    Use the keyword ADVANCE-RULING to indicate when the application for an advanced ruling or a certificate has been submitted to the SODEC.

14. New stand-alone keyword, pertaining to federal Schedule 200 (T2 Corporation Income Tax Return) :

    CdnBank-Ded : Eligible Canadian bank deduction under section 125.21

    Section 125.21 of the Act generally allows a Canadian parent bank a non-refundable credit, applicable against its tax payable under Part I of the Act, for certain amounts of non-resident withholding tax paid in respect of interest on an upstream deposit made by a foreign affiliate of the bank. More specifically, section 125.21 permits a corporation that is an eligible Canadian bank (as defined in subsection 95(2.43)) throughout a taxation year to deduct, in computing its tax payable for the year under Part I, the total of all amounts each of which is the amount by which an amount described in paragraph 125.21(a) exceeds an amount described in paragraph 125.21(b).

15. In the IncomeSource keyword group, pertaining to Quebec form CO-771.2.1.2 (Income from an Eligible Business Carried On in Canada by a Corporation That Is a Member of a Partnership):

    Member-Int%.i : Corp's percentage interest in partnership

    Enter the corporation's percentage interest in a partnership in MEMBER-INT%.I. The interest entered will print on all schedules where information related to partnerships to which the corporation belongs is requested. Only the name of this partnership then needs to be entered in the relevant keyword group to which the partnership relates.

16. In the CorpOfficers keyword group, pertaining to federal form RC59 (Business Consent):

    Type-Officer : Type of individual with proper authority for the business (for RC59, if applicable)

    If you are generating CRA form RC59, it must only be signed by an individual with proper authority for the business, for example, an owner, a partner of a partnership, a corporate director, an officer of a non-profit organization, a trustee of an estate, or an individual with delegated authority. An authorized representative cannot sign this form unless they have delegated authority.

17. In the InsuranceTaxCr keyword group, pertaining to Quebec form CO-1029.8.36.AD (Tax Credit for Damage Insurance Firms):

    1. InsuranceTaxCr : Tax credit for damage insurance firms

       An eligible corporation may receive a refundable tax credit calculated on the basis of certain expenditures of a current nature it incurs during its 2012 taxation year and that can reasonably be attributed to its damage insurance activities in Quebec. The rate applicable for calculating this tax credit will be 7.5% for 2013, 5% for 2014 and 2.5% for 2015.

    2. Expenditures.i : Eligible expenditures incurred during its most recent tax year ended before January 1, 2013

       The eligible expenditures of an eligible corporation mean the portion of expenditures of a current nature it incurs during its most recent taxation year ended before January 1, 2013 and that can reasonably be attributed to its damage insurance activities in Quebec.

    3. Assistance.in : Amount of assistance received (positive) or repaid (negative)

       Enter assistance received as a positive amount. Enter assistance repaid as a negative amount.

    4. Days-FinIns.i : Number of days during which the corporation carried out damage insurance activities

       Use the keyword Days-FinIns.i to enter the number of days during which the corporation carried out damage insurance activities.

       If there is no entry with the keyword Days-FinIns.i , DT Max will use the number of days in the tax year.

18. In the SBITC-TaxCr keyword group, pertaining to federal Schedule 367 (New Brunswick Small Business Tax Credit):

    1. SBITC-TaxCr : Small business investor tax credit

       The New Brunswick Small Business Investor Tax Credit provides a 15% non-refundable corporate income tax credit of up to $75,000 per year (for investments of up to $500,000).

       In the event that an investor cannot use the entire Small Business Investor Tax Credit amount in a given year, the tax credit can be carried forward seven years or back three years.

    2. CurrYr-Credit.s : Credit earned in the current tax year

       Use the keyword CurrYr-Credit.s to enter the total of all credit amounts from NB-SBITC-1 certificates received for the tax year.

    3. Amount-CF.s : Amount and year of origin of tax credit to carry forward

       Use the keyword Amount-CF.s to enter the amount of the small business investor tax credit to carry forward into the current year and the year in which the credit originated.

    4. Amount-CB.s : Tax year the credit was applied to and desired carryback amount

       Use the keyword Amount-CB.s to request a carryback of the small business investor tax credit earned in the current year.

       The corporation may carry back the current-year tax credit earned for a maximum of 3 years.

    5. Credit-OV.s : Credit claimed in the current year / ov

       Use the keyword Credit-OV.s to override the small business investor tax credit claimed in the current year as calculated by DT Max.

19. In the SR&EDTaxCrQ keyword group, pertaining to Quebec form RD-1029.7 (Tax Credit for Salaries and Wages (R&D)):

    Credit-OV.sr : Credit claimed in the current year / ov

    Use the keyword Credit-OV.sr to override the tax credit for salaries and wages (R&D) claimed in the current year as calculated by DT Max.

7. Deleted keywords

1. In the CCA-Class group, pertaining to federal Schedule 8 (Capital Cost Allowance):

   CLASS12-DED: Supplementary deduction of 25% on class 12 additions

2. In the RelatedParty group, pertaining to Quebec form CO-1140 (Calculation of the Paid-Up Capital of a Financial Institution):

   OTHER-RFI: Investments in more than one related financial institution.

3. In the Cred-Film group, pertaining to Quebec form CO-1029.8.36.SP (Tax Credit for Film Production Services):

   PROD-INFO: Amounts incurred and main photography or sound recording works achieved.

4. In the ProvITC-CF group, pertaining to federal Schedule 480 (Nunavut Investment Tax Credit):

   NUNITC-CF: Opening ITC carryforward available and year it was earned

5. In the CAPITALTAX-CR group, pertaining to Quebec form CO-1139 (Capital Tax Credit for Investment):

   1. DESCRIPT.CT: Description of the asset (eligible investment).

   2. DATE.CT: Date when the corporation acquired and began to use the asset.

   3. FORESTSECTOR: Whether the corporation made investments in the forestry sector.

   4. ELIG-INVEST.CT: Eligible investment information relating to corporation or partnership.

   5. AMOUNT.CT: Capital cost of eligible investment, incurred in the year.

   6. ASSISTANCE.CT: Government/non-government assistance received (+) or repaid (-).

   7. BENEFIT.CT: Amount of benefit or advantage obtained or expected.

   8. PARTNER-INFO.C: Type of relationship partnership is involved in.

   9. CREDIT-CF.CT: Capital tax credit carryforward.

   10. CAPITALTAX-CROV: Capital tax credit claimed / ov.

   11. CAPITALTAX-CR: Capital tax credit for eligible investments (Quebec CO-1139).

6. In the Jurisdiction group, pertaining to Quebec form CO-771 (Calculation of the Income Tax of a Corporation):

   QUEACTIVITY: Business activity classification – Quebec only.

7. In the CorpHistory group, pertaining to Quebec form CO-737.18.18 (Remote regions SMB exemption):

   QC-TAX-PUC: Paid-up capital in previous taxation year (CO-1136, line 392).

8. In the ProvTaxReduc group, pertaining to Quebec form CO-737.18.18 (Remote regions SMB exemption):

   1. ESTABLISHMENT: Street of the corporation's establishment.

   2. PAYROLL.P: Payroll incurred by the corporation.

   3. EMPLOYEE-NAME: Name of employee carrying on M&P activities.

   4. M&P-PROPERTY: Depreciable or leased property used im M&P activities.

   5. EXEMPTION-INFO: Exemption information for manufacturing businesses in remote resource regions.

   6. REDUCTION-FACTOR: Reduction factor (on eligibility certificate) of the tax assistance applicable to corporation.

   7. RESOURCE-REGION: Remote resource regions of Quebec

   8. WAGES.EMPL: Employee wages incurred.

   9. DAYS-EMPLOYED: Number of days in the tax year during which the employee works.

   10. M&P-LABOUR: Percentage of employee working hours devoted to M&P.

   11. DESCRIPT-PROP: Description of property used in M&P activities.

   12. COST.P: Cost of the property used in M&P activities.

   13. M&P-USAGE: Percentage of property used in M&P.

9. In the Foreign-Info group, pertaining to federal form T1135 (Foreign Income Verification Statement):

   EXCLUSION-PROP: Whether the specified foreign property held during the year is excluded from the reporting requirement.

10. In the Cred-Film group, pertaining to Quebec form CO-1029.8.36.SM (Tax Credit for the Production of Performances):

    PROD-STARTDATE: Start date of eligibility period(s) for which the corporation is claiming the tax credit.

11. Pertaining to the deleted Quebec form CO-1029.8.36.LP (Tax Credit for the Acquisition of Pig Manure Treatment Facilities):

    1. PIGMANURE: Tax credit for the acquisition of pig manure treatment facilities [CO-1029.8.36.LP].

    2. PARTNERNAME.P: Partnership's name.

    3. ELIGEXPENSES.LP: Acquisition and installation expenses incurred and paid during the year [CO-1029.8.36.LP, line 10].

    4. ASSISTANCE.LP: Assistance received or receivable / assistance repaid during the year.

    5. HISTPIGMANURE: Amount of the credit claimed for the establishment - previous years.

8. New options

1. For keyword Net-Inc-Ded , pertaining to Quebec form CO-17 (Corporation Income Tax Return):

   Add. ded. transport. costs manufacturing SMEs
   Add. capital cost allowance of a vessel

2. For keyword Account , pertaining to federal form RC59 (Business Consent):

   RR Registered charities

3. For keyword ProvCreditOV , pertaining to Quebec form CO-1139 (Capital Tax Credit for Investment):

   Community enterprise development tax credit - Manitoba
   Venture capital tax credit - Newfoundland and Labrador
   

4. For keyword SR&EDTaxCrQ , pertaining to federal forms RD-1029.8.16.1 (Tax Credit for Private Partnership Pre-Competitive Research), RD-1029.7 (Tax Credit for Salaries and Wages (R&D)) and RD-1029.8.9.03 (Tax Credit for Fees and Dues Paid to a Research Consortium):

   RD-1029.7 (exp. aft. 4/06/2014 or contract aft. 3/06/2014)
   RD-1029.7 - biopharm (exp. aft.4/6/14 or contr. aft.3/6/14)
   RD-1029.8.16.1 (after June 4, 2014)
   RD-1029.8.9.03 (after June 4, 2014)
   

5. For keyword Tax-Inc-Ded , pertaining to federal form T1135 (Foreign Income Verification Statement):

   Taxed capital gains
   Taxable dividends alloc. by a central credit union
   

6. For keyword Prop-Type , pertaining to Quebec form CO-17 (Corporation Income Tax Return):

   Property held in account with Cdn reg. sec. dealer

7. For keyword TOURISM , pertaining to Quebec form CO-1029.8.36.HE (Tax Credit for the Modernization of a Tourist Accommodation Establishment):

   Modern. of tourist accommodations - Distribution & threshold

8. For keyword QUAL-EXP-DISTRIB , pertaining to Quebec form CO-1029.8.36.HE (Tax Credit for the Modernization of a Tourist Accommodation Establishment):

   Before June 5, 2014
   After June 4, 2014
   

9. For keyword Prod-Info , pertaining to Quebec forms CO-1029.8.35 (Tax Credit for Québec Film Productions), CO-1029.8.36.SM (Tax Credit for the Production of Performances) and CO-1029.8.36.SP (Tax Credit for Film Production Services):

   App. bef. 05/06/14 or aft 04/06/14 & work advanced 04/06/14
   App aft. 31/08/14 or aft. 04/06/14 & work not adv. 04/06/14
   

10. For keyword Net-Inc-Ded , pertaining to Quebec form CO-17.A.1 (Net Income for Income Tax Purposes):

    Add. ded. transport. costs manufacturing SMEs
    Add. capital cost allowance of a vessel
    

11. For keyword Region-Code , pertaining to Quebec form CO-1029.8.36.IN (Investment Tax Credit):

    08 Abitibi-Témiscamingue (invest. before June 5, 2014)
    08 Abitibi-Témiscamingue (invest. after June 4, 2014)
    01 East Bas-Saint-Laurent (invest. before Nov. 21, 2012)
    01 East Bas-Saint-Laurent after 20/11/2012 & bef 05/06/2014
    01 East Bas-Saint-Laurent (invest. after June 4, 2014)
    53 West Bas-Saint-Laurent (invest. before Nov. 21, 2012)
    (...)
    

12. For keyword Region-ITCAlloc , pertaining to Quebec form CO-1029.8.36.IN (Investment Tax Credit):

    Portion of invest. entitled to base rate increase - M&P

13. For keyword M&P-WAGES , pertaining to Quebec form CO-1029.8.36.IN (Investment Tax Credit):

    Salaries or wages related to M&P activities
    Salaries or wages incurred in the year
    

14. For keyword DesignCrQ , pertaining to Quebec forms CO-1029.8.36.7 (Tax Credit for an In-House Design Activity) and CO-1029.8.36.5 (Tax Credit for a Design Activity Carried Out by an Outside Consultant):

    Outside consulting contract (after June 3, 2014)
    In-house design activity (after June 4, 2014)
    

15. For keyword MultiMedia , pertaining to Quebec forms CO-1029.8.36.TM (Tax Credit for Multimedia Titles):

    CO-1029.8.36.TM exp. aft 04/06/14 or contract aft. 03/06/14

16. For keyword E-Business , pertaining to Quebec forms CO-1029.8.36.DA (Tax Credit for the Development of E-Business):

    Development of E-Business tax credit (after June 4, 2014)

17. For keyword Asset-Code , pertaining to federal Schedule 8 (Additional information regarding CCA class 43.1 and class 43.2 [Supplement]):

    01 Cogeneration systems
    02 Waste-fuelled electrical generation equipment
    03 Thermal waste electrical generation equipment
    04 Wind energy conversion systems
    05 Small-scale hydro-electric installations
    06 Fuel cell equipment
    07 Photovoltaic equipment
    08 Wave/tidal energy equipment
    09 Geothermal electrical generation equipment
    10 Active solar heating equipment
    11 Ground source heat pump systems
    12 District energy equipment
    13 Waste-fuelled thermal energy equipment
    14 Heat recovery equipment
    15 Landfill gas/digester gas collection equipment
    16 Bio-oil production systems
    17 Biogas production systems
    18 Enhanced combined cycle systems
    19 Expansion engine systems
    20 Gasification equipment
    

18. For keyword MARKET-DIVERS , pertaining to Quebec form CO-1029.8.36.MA (Tax Credit for the Diversification of Markets of a Québec Manufacturing Company):

    Tax credit for diversification of QC manufacturing markets

19. For keyword Cred-Film , pertaining to Quebec form CO-1029.8.36.DF (Tax Credit for Film Dubbing):

    QC film dubbing (after August 31, 2014)

20. For keyword Expenses.re , pertaining to Quebec form CO-1029.8.36.EM (Tax Credit Relating to Resources):

    Other oil or gas wells
    Other mineral resources
    Renewable energy/energy savings exp.
    Other renewable energy/energy savings exp.
    

21. For keyword Type-Officer , pertaining to federal form RC59 (Business Consent):

    Corporate director
    Individual with delegated authority
    Owner
    Officer of a non-profit organization
    

22. For keyword Qc-OtherInfo , pertaining to Quebec form TP-985.22 (Information Return for Registered Charities and Other Donees):

    Gifts of property with FMV > $50 returned to donor
    Gift of non-qualifying security
    Gift of a purchase option
    

23. For keyword SPECIALTAX , pertaining to Quebec form CO-17 (Corporation Income Tax Return):

    84 Building used in M&P activities
    85 Information technologies – SME
    

24. For keyword InsuranceTaxCr , pertaining to Quebec form CO-1029.8.36.AD (Tax Credit for Damage Insurance Firms):

    Tax credit for damage insurance firms

25. For new keyword DAYS-FININS.I , pertaining to Quebec form CO-1029.8.36.AD (Tax Credit for Damage Insurance Firms):

    Days in tax yr in 2013 attributed to damage insurance act.
    Days in tax yr in 2014 attributed to damage insurance act.
    Days in tax yr in 2015 attributed to damage insurance act.
    

26. For keyword Charity , pertaining to federal Schedule 2 (Charitable Donations and Gifts):

    Community food program donation for farmers – Ontario

27. For keyword Que-Credits , pertaining to Quebec form CO-17 (Corporation Income Tax Return):

    Building used in M&P activities
    Information technologies – SME
    

28. For keywords Tax-Credit-Add and Tax-Credit-Ded , pertaining to Quebec form CO-17.A.1 (Net Income for Income Tax Purposes):

    098 Building used in M&P activities
    099 Information technologies - SME
    

9. Revised options

1. For keyword SR&EDTaxCrQ , pertaining to federal forms RD-1029.8.16.1 (Tax Credit for Private Partnership Pre-Competitive Research), RD-1029.7 (Tax Credit for Salaries and Wages (R&D)) and RD-1029.8.9.03 (Tax Credit for Fees and Dues Paid to a Research Consortium):

   RD-1029.7 (exp. bef. 5/06/2014 or contract bef. 4/06/2014)
   RD-1029.7 - biopharm (exp. bef.5/6/14 or contr. bef.4/6/14)
   RD-1029.8.16.1 (before June 5, 2014)
   RD-1029.8.9.03 (before June 5, 2014)
   

2. For keyword DesignCrQ , pertaining to Quebec forms CO-1029.8.36.7 (Tax Credit for an In-House Design Activity) and CO-1029.8.36.5 (Tax Credit for a Design Activity Carried Out by an Outside Consultant):

   Outside consulting contract (before June 4, 2014)
   In-house design activity (before June 5, 2014)
   

3. For keyword MultiMedia , pertaining to Quebec forms CO-1029.8.36.TM (Tax Credit for Multimedia Titles):

   CO-1029.8.36.TM exp. bef 05/06/14 or contract bef. 04/06/14

4. For keyword E-Business , pertaining to Quebec forms CO-1029.8.36.DA (Tax Credit for the Development of E-Business):

   Development of E-Business tax credit (before June 5, 2014)

5. For keyword Cred-Film , pertaining to Quebec form CO-1029.8.36.DF (Tax Credit for Film Dubbing):

   QC film dubbing (before September 1, 2014)

6. For keyword DATE-INCURRED , pertaining to Quebec form CO-1029.8.36.EM (Tax Credit Relating to Resources):

   Before June 5, 2014
   After June 4, 2014
   

10. Deleted options

1. For the keyword Net-Inc-Ded , pertaining to Quebec form CO-17 (Corporation Income Tax Return):

   Additional deduction for new investments

2. For the keyword Repayment , pertaining to Quebec form CO-1029.8.36.SP (Tax Credit for Film Production Services):

   Expense parent received by wholly-owned subsid.

3. For keywords ProvITC-CF , ProvITC-OV and ProvITC-CB, pertaining to Quebec form CO-1139 (Capital Tax Credit for Investment):

   Risk capital ITC - Nunavut

4. For keywords CAPITALTAX-CR , pertaining to Quebec form CO-1139 (Capital Tax Credit for Investment):

   Eligible investments - Que. (5%)
   Eligible investments - Que. (10%)
   Eligible investments - Que. (15%)
   Capital tax credit carried forward - prev. yr
   

5. For deleted keyword ELIG-INVEST.CT , pertaining to Quebec form CO-1139 (Capital Tax Credit for Investment):

   Corporation
   Partnership
   

6. For keyword QUEACTIVITY , pertaining to Quebec form CO-771 (Calculation of the Income Tax of a Corporation):

   Oil refining corporation

7. For keyword LINE-NUMBER , in the T2-Adjust group, pertaining to Quebec form CO-17.R (Request for an Adjustment to a Corporation Income Tax Return or to an Information and Income Tax Return for Non-Profit Corporations):

   430aa Capital tax credit respecting invest. for the year
   430ad Subtract line 430ac from line 430
   

8. For keyword PaidUpCapDed pertaining to Quebec form CO-1136 (Calculation of Paid-Up Capital), for keyword Tax-Inc-Ded pertaining to Quebec form CO-17 (Corporation Income Tax Return) and for keyword PaidUpCapDed.f pertaining to Quebec form CO-1136.CS (Paid-Up Capital for Purposes of Calculating the Income Tax of Certain Corporations):

   SME mfg businesses - remote resource regions
   Securities company or securities clearing house
   

9. For keyword Tax-Inc-Ded pertaining to Quebec form CO-17 (Corporation Income Tax Return):

   Income for forest producers

10. For keyword Net-Inc-Ded , pertaining to Quebec form CO-17.A.1 (Net Income for Income Tax Purposes):

    Partnership income elig. for tax relief - prev. yr
    Partnership income elig. for tax relief - curr. yr
    

11. For keyword Region-Code , pertaining to Quebec form CO-1029.8.36.IN (Investment Tax Credit):

    01 Bas-Saint-Laurent (invest. before Dec. 10, 2009)
    03 Capitale-Nationale
    17 Centre-du-Québec
    12 Chaudiere-Appalaches
    05 Estrie
    14 Lanaudière
    15 Laurentians
    13 Laval
    16 Montérégie
    06 Montreal
    07 Outaouais
    

12. For keyword Cred-Film , pertaining to Quebec form CO-1029.8.36.DF (Tax Credit for Film Dubbing):

    QC film dubbing (before March 20, 2009)
    QC film dubbing (after Mar. 19, 2009 & bef. Mar. 31, 2010)
    

13. For keyword Book-Publish , pertaining to Quebec form CO-1029.8.36.EL (Tax Credit for Book Publishing):

    Quebec book publishing (before March 20, 2009)

14. For keyword DATE-INCURRED , pertaining to Quebec form CO-1029.8.36.EM (Tax Credit Relating to Resources):

    After December 31, 2014 with credit rate increase
    After December 31, 2014