What's new for T3/T5013 Internet version 19.05?

The latest DT Max program update is now available for downloading. It features the T3/TP-646 program for the tax years ending from 2005 to 2015 inclusively. It also features the fully functional T5013 program for paper and electronic filing of the Partnership Information Return (T5013 forms) for fiscal periods ending from 2013 to 2015. Installing this version will update your version of DT Max to 19.05.

Please note that all program versions are available on the Internet.

In this version...

1. Program certification
2. Version highlights
   1. Electronic transmission of slips and specialty returns
3. Tax changes
   1. Lifetime capital gains exemption limit
   2. Fiscal year-end for testamentary trusts
   3. Dividends other than eligible dividends
   4. T184 - 2015 Capital Gains Refund To A Mutual Fund Trust
4. Warning: verifying carryforwards
5. Revised forms
6. New keywords
7. Revised keywords
8. New options
9. Upcoming version - New tax measures applicable to trusts for 2016

1. Program certification
2. Version highlights
   1. New federal partner code 5
   2. Changes to Schedule 100 - GIFI Balance sheet information
3. New forms and related keywords
4. Revised forms
5. New keywords
6. Deleted keywords
7. New options
8. Deleted options

DT Max - All programs

New features for the Client List and Data Entry screens

Starting with version 19.05, new features have been implemented in the Client List and the Data Entry screens for all DT Max programs. All these new features may be enabled and disabled via the Preferences menu.

DT Max T3

1. Program certification

   DT Max T3 is certified under the following authorization numbers:

   Paper filing

   Federal schedules: CRA-15-501

   Quebec schedules: RQSF-1501

   Federal slips: RC-15-119

   Quebec slips: FS1516007

   In addition, this version has received full CRA certification for the 2D Barcode on federal form T1013, Authorizing or Cancelling a Representative.

   Electronic filing

   Quebec RL-16 Slip: RQ-15-16-005

2. Version highlights

   1. Electronic transmission of slips and specialty returns

      We are pleased to announce that DT Max T3 now supports the electronic filing of the federal T3 slips, T3M and T3P returns and the Quebec RL-16 slips to provide optimal productivity.

      For instructions on T3 electronic filing, please click here.

      For instructions on RL-16 electronic filing, please click here.

      To comply with the EFILE specifications, DT Max T3 has added several enhancements and new diagnostics. We have intensified the validation function of all federal and provincial account numbers to ensure a more streamlined electronic transmission. If you are accessing a client's file for the first time this year containing invalid account numbers, a diagnostic will be displayed highlighting the keywords with this situation.

3. Tax changes

   1. Lifetime capital gains exemption limit

      For dispositions in 2015 of qualified farm or fishing property and qualified small business corporation shares, the lifetime capital gains exemption limit has increased to $813,600.

      For dispositions of qualified farm or fishing property after April 20, 2015, an additional deduction is available effectively increasing the capital gains deduction limit to $500,000 (50% of $1,000,000) for these properties.

      The additional deduction is not available to be claimed by a post-1971 spousal or common-law partner trust or a pre-1972 spousal trust. However, this additional deduction may be available to be claimed by a beneficiary to the extent that the amount has been allocated and the relevant designation is made.

   2. Fiscal year-end for testamentary trusts

      As of 2015, testamentary trusts, which are trusts created by will, and successions that are not in their first 36 months of existence must use the end of the calendar year as the end of their taxation year and must ensure that their fiscal periods begin and end in the same calendar year.

      Testamentary trusts whose year currently ends on a date other than December 31 and successions that are not in their first 36 months of existence will have a taxation year that is deemed to end on December 31, 2015. This means that a testamentary trust may have to file two returns for 2015.

      A complete overhaul was done on all the carryforward and carryback keywords in order to reflect this change. The keywords were originally year based and have been modified to allow for two taxation periods within the same year. For example, a specific year, such as 2014, would be entered with the keyword Foreign-Bus-CF . This "year option" has now been transformed to prior years, so that 2014 could become 1st prior year.

      DT Max T3 will determine which prior year is applicable based on either the Trust-Hist information or by the trust's Year-End .

   3. Dividends other than eligible dividends

      The gross-up rate for dividends other than eligible dividends received in 2016 and 2017 will be adjusted from 18% to 17%. As the government forms for 2016 will only be available later in the year, DT Max T3 has created supplemental workcharts for the federal and provincial calculations of the dividends other than eligible dividends.

      The calculation for the 2016 dividend tax credit for dividends other than eligible will also reflect the adjusted rate from 11.0169% to 10.5217% for dividends paid in 2016.

   4. T184 - 2015 Capital Gains Refund To A Mutual Fund Trust

      A legislative change in 2015 was implemented, where the federal form T184 for 2014 was revised to ensure that the correct amounts of refund of surtax and additional refund of surtax could be calculated for tax years starting from 2014.

      In light of this legislative change, we strongly encourage you to review the amount of refund of surtax and the amount of additional refund of surtax carried forward with the keyword Additional-Ref . These amounts are carried forward by selecting the options "Ont. capital gains refund of surtax for 2009 to 2014" and "Additional refund of surtax in 2009 to 2014" respectively.

4. Warning: verifying carryforwards

   Due to the extensive changes to keywords and options this year, we strongly recommend that you verify carefully your carryforward amounts before processing your client files.

   We also encourage you to review all data carried forward, especially names and addresses, as we have had to reduce the number of characters for certain keywords in order to comply with government specifications.

5. Revised forms

   Federal:

   • T3 - Trust Income Tax Return

   • Schedule 1 - Dispositions of Capital Property

   • Schedule 1A - Capital Gains on Gifts of Certain Capital Property

   • Schedule 2 - Reserves on Dispositions of Capital Property

   • Schedule 3 - Eligible Taxable Capital Gains

   • Schedule 4 - Cumulative Net Investment Loss

   • Schedule 5 - Spousal or Common-Law Partner Trust's Capital Gains Deduction in Year of Beneficiary's Death

   • Schedule 6 - Trusts' Agreement to Allocate the Basic Exemption from Minimum Tax

   • Schedule 7 - Pension Income Allocations and Designations

   • Schedule 8 - Investment Income, Carrying Charges, and Gross-up Amount of Dividends Retained by the Trust

   • Schedule 9 - Income Allocations and Designations to Beneficiaries

   • Schedule 10 - Part XII.2 Tax and Part XIII Non-Resident Withholding Tax

   • Schedule 11 - Federal Income Tax

   • Schedule 12 - Minimum Tax

   • All provincial tax calculation schedules (T3AB, T3MB, T3NB...)

   • NR4 Slip and summary

   • T3 Slip and summary

   • TX19 - Asking for a Clearance Certificate

   • T3A - Request for Loss Carryback by a Trust

   • T3 APP - Application for Trust Account Number

   • T3-DD - Direct Deposit Request for T3

   • T3MJ - T3 Provincial and Territorial Taxes for 2015 - Multiple Jurisdiction

   • T3M - Environmental Trust Income Tax Return

   • T3P - Employees' Pension Plan Income Tax Return

   • T184 - 2015 Capital Gains Refund to a Mutual Fund Trust

   • T776 - Statement of Real Estate Rentals

   • T1013 - Authorizing or Cancelling a Representative

   • T1135 - Foreign Income Verification Statement

   • T1139 - Reconciliation of 2015 Business Income for Tax Purposes

   • T1163 - 2015 Statement A - AgriStatbility and AgriInvest Programs Information and Statement of Farming Activities for Individuals

   • T1164 - 2015 Statement B - AgriStatbility and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations

   • T1172 - Additional Tax on Accumulated Income Payments from RESPs

   • T1175 - 2015 Farming - Calculation of Capital Cost Allowance (CCA) and Business-Use-of-Home Expenses

   • T1273 - Statement A - Harmonized AgriStatbility and AgriInvest Programs Information Statement of Farming Activities for Individuals

   • T1274 - Statement B - Harmonized AgriStatbility and AgriInvest Programs Information Statement of Farming Activities for Additional Farming Operations

   • T2125 - Statement of Business or Professional Activities

   • T3FFT - T3 Federal Foreign Tax Credits

   • T3PFT - T3 Provincial Foreign Tax Credits

   • T3-ADJ - T3 Adjustment Request

   • T1079 - Designation of a Property as a Principal Residence by a Personal Trust

   Quebec:

   • TP-646 - Trust Income Tax Return

   • Schedule A - Taxable Capital Gains and Designated Net Taxable Capital Gains

   • Schedule B - Investment Income, Gross-Up of Dividends Not Designated and Adjustment of Investment Expenses

   • Schedule C - Summary of Allocations and Designations

   • Schedule D - Carry-Back of a Loss

   • Schedule E - Income Tax on the Taxable Distributions Amount and Calculation of Eligible Dividends to Be Designated

   • Schedule F - Income Tax Payable by a Specified Trust for a Specified Immovable

   • Schedule G - Additional Information

   • TP-646.W - Keying Summary for the Trust Income Tax Return

   • TP-646.X - Keying Summary for Schedules A, F and G of the Trust Income Tax Return

   • TP-646.Y - Keying Summary for Forms TP-80 and TP-128.F Filed with the Trust Income Tax Return

   • TP-646.Z - Keying Summary for Forms Filed with the Trust Income Tax Return

   • RL-16 Slip - Trust Income

   • TP-274.F - Designation of Property as a Principal Residence of a Personal Trust

   • TP-274.S - Reduction of the Capital Gain Deemed to Have Been Realized on a Principal Residence

   • TP-668.1 - Taxable Capital Gains of a Trust That Give Entitlement to a Deduction

   • TP-776.47 - Alternative Minimum Tax of a Trust

   • TP-80.1 - Calculation of Business or Professional Income, Adjusted to December 31

   • TP-729 - Carry-Forward Of Net Capital Losses

   In-house forms:

   • Assembly Instructions

   • Allocation Of Expenses

   • Beneficiary Income Allocation

   • Client Letter

   • Carryforward Schedule

6. New keywords

   1. In the keyword group Trust , pertaining to the EFILE setup :

      1. SourceDed-Acct : Quebec source deductions and employer contributions account number (NNNNNNNNNNRS0001)

         This is the Quebec source deductions and employer contributions account number of the trust.

      2. NEQ : Quebec enterprise number (NEQ) of the trust

   2. In the RL-16 subgroup of keyword group Beneficiary , pertaining to the EFILE service/Quebec RL-16 slip (Trust Income) :

      1. Amended-Slip-Efile : New efile sequential number assigned to this RL-16 slip

         When transmitting an amended RL-16 slip, this keyword will be automatically assigned a number. This number will be based on the RL-16 number range specified within the EFILE setup. The number, assigned by DT Max, should never be modified or deleted.

   3. In the keyword group Beneficiary , pertaining to the efiling of RL-16 slips to Quebec beneficiaries:

      1. RL16-Serial#-Efile : Original efile sequential number assigned to this RL-16 slip

         When transmitting an original RL-16 slip, this keyword will be automatically assigned a number. This number is based on the RL-16 number range specified within the EFILE setup.

   4. New keyword group Efile-Federal :

      1. Efile-Federal : Efile management of trust returns and slips (overrides efile setup)

         The keyword Efile-Federal enables you to control the efiling of this client's T3M return, T3P return, or T3 slips. It also allows you to override the client's federal efile setup.

      2. Efile-Quebec : Efile management of the RL-16 slips (overrides efile setup)

         The keyword Efile-Quebec enables you to control the efiling of this client's Quebec RL-16 slips. It also allows you to override the client's Quebec efile setup.

      3. Efile-Type.q : Type of transmitter

   5. New keyword group Efile-Force-Fed :

      1. Efile-Force-Fed : Transmit the applicable T3 information even if efile ineligible

         This keyword should only be used to bypass an erroneous efile ineligibility diagnostic.

         DT Max will then proceed with the efile transmission despite the stated ineligibility.

      2. Efile-Force-Que : Transmit the applicable RL-16 slip type even if efile ineligible

         This keyword should only be used to bypass an erroneous efile ineligibility diagnostic.

         DT Max will then proceed with the efile transmission despite the stated ineligibility.

   6. In the keyword group Trust , as part of the keyword Trust-Type , when the option “Non-profit organization” is selected from the drop-down menu :

      1. Subsection : Subsection that applies to the non-profit organization trust

         Use the keyword Subsection to indicate the subsection that applies to the non-profit organization trust. This information is required in order to enter the correct code number for the type of trust on the T3 Trust Income Tax and Information Return.

         If this keyword is not entered, DT Max T3 will default to code 180.

   7. In the keyword groups Beneficiary and EFILE :

      1. QC-Id-Num.j : Quebec identification number of the joint beneficiary

         Use the keyword QC-Id-Num.j to enter the joint beneficiary's Quebec identification number. This number is required for the efiling of the RL-16 slip.

   8. In the Designation.res subgroup of the keyword group CapitalProp , pertaining to federal form T1079 (Designation of a Property as a Principal Residence by a Personal Trust) and Quebec form TP-274.F (Designation Of Property As A Principal Residence Of A Personal Trust):

      1. Year.res3 : Year a real servitude encumbering the property was established

         Use the keyword Year.res3 to enter the year a real servitude encumbering the property was established. This information will be entered on federal form T1079 and Quebec form TP-274.F, Designation of a Property as a Principal Residence by a Personal Trust.

   9. In the keyword group Beneficiary , pertaining to the T3 slip :

      1. Trust-Acct-Num : Trust account number of the beneficiary trust

         Use the keyword Trust-Acct-Num to enter the trust account number of the beneficiary. This information will be entered on the government copy of the T3 slip in box 12, Recipient Identification Number. This number is also required for EFILE purposes

   10. In the keyword group Loss-CF , pertaining to Quebec form TP-646 (Trust Income Tax Return):

       1. LOSS-TYPE : Enter the type of loss

          Use the keyword LOSS-TYPE to differentiate between the farming and fishing losses carried forward. As of 2016, these losses will be carried forward separately.

   11. In the keyword group Apply-TrustAcct# , pertaining to federal form T3 APP (Application for Trust Account Number) :

       1. Document.app : Indicate whether trust document is attached

          Use the keyword Document.app to indicate whether a signed copy of the trust document or will is attached to the T3 APP form. If the document is not attached, please provide an explanation.

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

       1. Prop-Type.sim : Types of foreign property owned or held (T1135 - Part A)

          Use the keyword Prop-Type.sim to indicate the type of foreign property held at any time during the year.

       2. CountryCode.sim : Select the top three countries based on the maximum cost amount (T1135 Part A)

          Use the keyword CountryCode.sim to select the top three countries based on the maximum cost amount of specified foreign property held during the year (T1135 Part A).

       3. Income.sim : Income from all specified foreign property (T1135 Part A)

          Use the keyword Income.sim to enter the income from all specified foreign property (T1135 Part A).

       4. Gain-Loss.sim : Gain(loss) from the disposition of all specified foreign property (T1135 Part A)

          Use the keyword Gain-Loss.sim to enter the gain(loss) from the disposition of all specified foreign property (T1135 Part A).

       5. Cost-ForeignProp : Total cost of all specified foreign property held during the year

          Use the keyword Cost-ForeignProp to select the total cost of all specified foreign property held at any time during the year.

7. Revised keywords

   1. As a standalone keyword:

      1. Progress : To record the progress of a file

         Use the keyword Progress to record the progress of your file. You can enter each action as it takes place, with the date and some notes to enable you to keep track of your progress. It also provides an easy reference if, for any reason, you should need to communicate with a third party.

         Enter the date of the change in the progress status and select from the options available.

         Note that this information can also be entered for a batch of clients by changing the client status in the Client list.

8. New options

   1. For the keyword Loss-CF :

      Farming
      Fishing

   2. For the keyword Progress :

      Efile acknowledgement - Federal original T3 slips
      Efile acknowledgement - Federal amended T3 slips
      Efile acknowledgement - Federal cancelled T3 slips
      Efile acknowledgement - Federal T3M return
      Efile acknowledgement - Federal T3P return
      Efile acknowledgement - Federal original T3 slips (Hist)
      Efile acknowledgement - Federal T3M return (Hist)
      Efile acknowledgement - Federal T3P return (Hist)
      Efile acknowledgement - Quebec original RL-16 slips
      Efile acknowledgement - Quebec amended RL-16 slips
      Efile acknowledgement - Quebec cancelled RL-16 slips
      Efile acknowledgement - Quebec original RL-16 slips (Hist)

   3. For the keyword Type.f , pertaining to federal form TX-19 (Asking for a Clearance Certificate) :

      T3 trust income and information return - Final distribution

      T3 trust inc. and information return - Partial distribution

   4. For the keyword Designation.res , pertaining to Quebec form TP-274.F (Designation of Property as a Principal Residence of a Personal Trust):

      Year a real servitude was established

   5. For the keywords Efile-Federal and Efile-Quebec :

      T3 Slip - Original
      T3 Slip - Amended
      T3 Slip - Cancelled
      T3M Return
      T3P Return
      RL-16 slip - Original
      RL-16 slip - Amended
      RL-16 slip - Cancelled
      No - Do not transmit

   6. For the keyword Efile-Type.q :

      Filing for yourself
      Filing on behalf of other filers
      Filing for yourself and on behalf of other filers

   7. For the keyword LOSS-TYPE :

      Farming
      Fishing

   8. For the keywords SBITC-CF and SBITC-CB :

      1st prior year
      2nd prior year
      3rd prior year
      4th prior year
      5th prior year
      6th prior year
      7th prior year

   9. For the keyword Foreign-Bus-CF :

      1st prior year
      2nd prior year
      3rd prior year
      4th prior year
      5th prior year
      6th prior year
      7th prior year
      8th prior year
      9th prior year
      10th prior year

   10. For the keyword Subsection :

       Subsection 149(5)
       Subsection 149(1)(l)

   11. For the keyword Foreign-Info :

       T1135 - Foreign income verification statement (simplified)

   12. For the keyword Cost-ForeignProp :

       Exceeds $100,000 but less than $250,000
       $250,000 or more
       

9. Upcoming version - New tax measures applicable to trusts for 2016

   Testamentary trusts and grandfathered inter vivos trusts qualified for certain special tax rules, including graduated tax rates. For the 2016 and subsequent tax years, eligibility for several of these rules will be restricted to a graduated rate estate or a qualified disability trust.

   Please take note that these new tax measures will be available in the upcoming version of DT Max T3.

DT Max T5013

1. Program certification

   DT Max T5013 is certified for paper filing under the following authorization numbers:

   Federal:

   T5013-FIN and schedules: RC-15-P001

   Quebec:

   TP-600 and schedules: RQSP-1302 (unchanged from last year)
   RL-15 slips: FS1515004

   DT Max T5013 is certified for electronic filing under the following authorization numbers:

   Federal: RC-15-P001
   Quebec slips: RQ-15-15-001

   Please note that the CRA no longer certifies the paper version of the T5013 slip and the T5013 SUM. Therefore, there will no longer be a certification number displayed on the bottom right hand corner of these forms.

2. Version highlights

   1. New federal partner code 5

      The CRA has added partner code 5 for members of a limited liability partnership with full shield protection. These partners are treated as limited partners, but their income is considered active income.

      Partners in a limited liability partnership with partial shield protection are considered general partners.

   2. Changes to Schedule 100 - GIFI Balance sheet information

      The Retained Earning section has been removed. The Member Equity section has been renamed Partners' Capital.

      The following GIFI codes have been removed:

      2018 Incorporation costs
      2019 Accum amort. of incorporation costs
      2421 Future income taxes
      2963 Future income taxes
      3326 Preference shares restated
      3327 Member allocations
      3590 General partner capital-partnership interest cost
      3591 Limited partner capital-partnership interest cost
      3592 Contributions during the year
      3600 Retained earnings / deficit
      3630 Total partners' capital
      3650 Total liabilities and partners' capital
      3660 Retained earnings / deficit - start
      3680 Net income / loss
      3690 Capital contributed
      3701 Cash dividends
      3702 Patronage dividends
      3740 Other items affecting retained earnings
      3741 Share redemptions
      3742 Special reserves
      3743 Currency adjustments
      3744 Unusual revenue items
      3745 Interfund transfer
      3750 Drawings
      3849 Retained earnings / deficit - end

      The following GIFI fields have been added:

      3545 Net income/loss
      3546 Prior period adjustments
      3547 Currency adjustments
      3548 Unusual revenue items
      3550 Total net income/loss
      3551 General partners' capital beginning balance
      3552 General partners' net income (loss)
      3553 General partners' drawings
      3554 General partners' contributions during the fiscal period
      3560 General partners' capital ending balance
      3561 Limited partners' capital beginning balance
      3562 Limited partners' net income (loss)
      3563 Limited partners' drawings
      3564 Limited partners' contributions during the fiscal period
      3571 Limited partners' capital ending balance
      3575 Total partners' capital (replaces GIFI field 3630)
      3585 Total liabilities and partners' capital (replaces GIFI field 3650)

3. New forms and related keywords

   Federal:

   • T1145 - Agreement to Allocate Assistance for SR&ED Between Persons Not Dealing at Arm's Length and Summary of T1145 SR&ED Assistance Transfer Agreements (related keyword: Agreement )

   • T5013-1 - Part IX.I Income Tax Calculation - SIFT partnership (related keyword: SIFT )

   Quebec:

   • TP-1179-71 - Income Tax Payable by a SIFT Partnership (related keyword: SIFT )

   In-house forms:

   • Business Investment Loss (related keyword: CapitalProp )

4. Revised forms

   Federal:

   • T5013-FIN - Partnership Financial Return

     Lines 957, 958 and 959 have been removed.

   • Schedule 1 - Net Income (Loss) for Income Tax Purposes

     Line 999 - “Is this a nil schedule?” has been added. Line 159 has been removed.

   • Schedule 6 - Summary of Dispositions of Capital Property

     Line 990 no longer includes Qualified small business corporation shares (QSBCS), Qualified farm or fishing property (QFFP) or QFFP mortgage foreclosures and conditional sales repossessions

   • Schedule 9 - List of Partnerships

     Has been changed to a list of direct and indirect partnerships the filing partnership is a member of.

   • Schedule 100 - GIFI Balance Sheet Information

     Line 999 - “Is this a nil schedule?” has been added. See other changes in “Version highlights” above.

   • Schedule 125 - GIFI Income Statement Information

     Line 999 - “Is this a nil schedule?” has been added.

   • T1135 - Foreign Income Verification Statement

     Simplified reporting option if the total cost of foreign assets is less than $250,000.

5. New keywords

   1. In the new keyword group Agreement , pertaining to federal form T1145 (Agreement to Allocate Assistance for SR&ED Between Persons not Dealing at Arm's Length):

      1. Agreement : SR&ED federal agreement forms

      2. Trans-Type : Whether partnership is transferor or transferee

      3. Contact.tt : Name of individual, authorized signing officer of the corp. or authorized partner

      4. Title.tt : Title of individual, authorized signing officer of the corp. or authorized partner

      5. SignDate.tt : Signing date of individual, authorized signing officer of the corp. or authorized partner

      6. Name.ts : Name of transferor or transferee

      7. BusNumber.ts : Corporate business number of transferor or transferee

      8. SIN.ts : Social insurance number of transferor or transferee

      9. PIN.ts : Partnership identification number of transferor or transferee

      10. Street.ts : Street of transferor or transferee

      11. City.ts : City of transferor or transferee

      12. Province.ts : Province of transferor or transferee

      13. State.ts : State of transferor or transferee

      14. PostCode.ts : Postal code of transferor or transferee

      15. ZIPCode.ts : Zip code of transferor or transferee

      16. For-Post.ts : Foreign postal code of transferor or transferee

      17. Country.ts : Country of transferor or transferee

      18. YearEnd.ts : End of taxation year of transferor or transferee

      19. Contact.ts : Name of contact person of transferor or transferee

      20. Title.ts : Position of officer signing SR&ED agreement

      21. SignDate.ts : Date agreement signed

      22. Current.ts : Current portion of the SR&ED agreed upon amount

      23. CAPITAL.TS : Capital portion of the SR&ED agreed upon amount before 2014

      24. Amended.ts : Filing amended SR&ED agreement

      25. Dir-Resolutions : Copies of resolutions of the directors submitted in prior year

      26. Year-Submitted : Year that the copies of resolutions of the directors were submitted

   2. In the Jurisdiction group , pertaining to federal form T5013-1 (Part IX.1 Income Tax Calculation - SIFT Partnership) and Quebec form TP-1129.71 (Income Tax Payable by a SIFT Partnership):

      1. TaxRate-OV : Override tax rate for purposes of SIFT tax

         Use the keyword TaxRate-OV if you wish to use a tax rate other than the rate DT Max uses.

   3. In the PaymentCode group:

      1. PaymentEncl-Fed : Amount of payment enclosed with federal return

         Use PaymentEncl-Fed when a partial payment of the amount owed will be enclosed with the federal return filed. The amount owed would include tax payable under Part IX.1 (SIFT taxes) and late filing penalty from line 307 of Schedule 52. This amount will appear on line 308 of the T5013-FIN.

      2. PaymentEncl-Que : Amount of payment enclosed with Quebec TP-1129.71

         Use PaymentEncl-Que when a partial payment of the amount owed will be enclosed with the Quebec TP-1129.71 filed. The amount will appear on line 14 of the Quebec TP-1129.71.

   4. In the Que-TaxCredit group, pertaining to federal Schedule E and the Quebec RL-15 slip:

      1. Credit-FromRL15 : Did partnership receive a RL-15 slip for this credit?

         If the partnership received a RL-15 slip for this credit, the credit details will be entered directly on the partner's RL-15 slip only. In the case where the partnership itself incurred the expenses relating to the tax credit, part 2 of Schedule E will also be completed.

   5. In the CapitalProp keyword group, pertaining to Schedule 6, the T5013 slip and the RL-15 slip, when the option "QFP and QXP mortgage foreclosures" is selected:

      1. Type.cap : Type of capital gain

         Use the keyword Type.cap to select the type of capital gain.

         The following options are applicable for the keyword Type.cap :

         Qualified farm property - QFP

         Qualified fishing property - QXP

   6. In the CapitalProp keyword group, pertaining to Schedule 6, the T5013 slip and the RL-15 slip, when the option "Capital gains(losses) from slips" is selected:

      1. Type.cg : Type of capital gain

         Use the keyword Type.cg to select the type of capital gain.

         The following options are applicable for the keyword Type.cg :

         Other capital property

         Qualified farm property - QFP

         Qualified fishing property - QXP

         Qualified small business corportion shares - QSBCS

   7. In the Foreign-Info group, pertaining to the T1135:

      1. Cost-ForeignProp : Total cost of all specified foreign property held at any time during the year

         The following options are applicable for the keyword Cost-ForeignProp :

         exceeds $100,000 but less $250,000

         was $250,000 or more

      2. Property-Type : Category of specified foreign property held at any time during the year (T1135 Part A)

      3. Income.sim : Income from all specified foreign property (T1135 Part A)

      4. Gain-Loss.sim : Gain (loss) from the disposition from all specified foreign property (T1135 Part A)

      5. Country-Code : Top three countries based on the maximum cost of specified foreign property held during the year (T1135 Part A)

   8. In the CapGain-Reserve group, pertaining to the T5013 and RL-15 slips:

      1. Previous-Year : Capital gains reserve taken in the previous year

      2. Current-Year : Capital gains reserve taken in the current year

   9. In the CCA-Class group, pertaining to Schedule 8:

      1. LNG-Income : Income from LNG for the year

         Use the keyword LNG-Income to enter the income for the year from liquefaction of natural gas activities in respect to the facility before making any deduction under this subsection for the year.

   10. In the Partners group, pertaining to Schedule 9:

       1. OTH-JURISDICTION : Was the member partnership formed under a jurisdiction other than current jurisdiction?

          Use the keyword OTH-JURISDICTION to indicate if the member partnership was formed under a jurisdiction other than the jurisdiction in the current address. This information is required for Schedule 9.

       2. PROVINCE.OJ : Province where the partnership was formed

       3. STATE.OJ : State where the partnership was formed

       4. COUNTRY.OJ : Country where the partnership was formed

       5. INDIRECT-PARTNERS : Does this partnership hold an interest in another partnership?

          Use the keyword INDIRECT-PARTNERS to indicate if this partner holds an interest in other partership(s). This information is required for Schedule 9.

       6. NAME.PARTNER : Name of the indirect member

       7. PROVINCE.IND : Province where the indirect member was formed

       8. STATE.IND : State where the indirect member was formed

       9. COUNTRY.IND : Country where the indirect member was formed

       10. BUS-NUMBER.IND : Business number of indirect member

6. Deleted keywords

   1. Pertaining to the RL-15 slip:

      1. QUE-SPECIALTAX : Quebec special tax

   2. In the Partners group, pertaining to Schedule 9:

      1. AFFILIATEDENTITY : Whether or not the partnership is affiliated with this partner

      2. AFFILIATION : Type of affiliation

7. New options

   1. For the keyword Member-Code , pertaining to Schedule 50, Schedule A, the T5013 slip and the RL-15 slip:

      5 - LLP Full-shield partner / Quebec limited partner

      A full-shield member of a limited liability partnership is considered as a limited partner with the at-risk rule but the income they earn is active income. For Quebec this type of partner will be considered a limited partner.

      A partial-shield member of a limited liability partnership is considered to be a general partner.

   2. For the keyword Actual-Dividend , pertaining to the T5013 and RL-15 slip:

      Ordinary dividends paid after 2015

   3. For the keyword CCA-Class :

      Class 1 - 10% (LNG after February 19, 2015)

      Accelerated CCA for liquefied natural gas (LNG) after February 19, 2015 and before 2025.

      Non-residential buildings at a facility that liquefies natural gas are eligible for a CCA rate of 4% plus the lesser of 6% and income from eligible liquefaction activities attributable to that facility.

      Class 47 - 30% (LNG after February 19, 2015)

      Accelerated CCA for liquefied natural gas (LNG) after February 19, 2015 and before 2025.

      Eligible property used for the liquefaction of natural gas are eligible for a CCA rate of 8% plus the lesser of 22% and income from eligible liquefaction activities attributable to that facility.

      Class 53 - 50% DB (after 2015)

      Class 53 includes machinery and equipment used in Canadian manufacturing acquired after 2015 and before 2026.

   4. For the keyword Nonportfolio-Earn , pertaining to T5013-1 and TP-1129.71 forms:

      Net business income
      Net rental income
      Investment income other than dividends
      Net capital gains

   5. For the keyword Foreign-Info , pertaining to form T1135 :

      T1135 – Foreign property reporting (Simplified)

8. Deleted options

   1. Pertaining the keyword QUE-SPECIALTAX :

      Credit on the job training period
      Credit for the reporting of tips
      Credit for francization or training
      Invest. manufacturing & processing equip.
      R&D tax credit

   2. Pertaining to the keyword CapGain-Reserve :

      Total capital gains reserve
      Reserve from QFP transferred to a child
      Reserve from QXP transferred to a child
      Reserve from QSBCS transferred to a child
      Reserve not from QSBCS, QFP or QXP transferred to a child
      Reserve from property disposed of before Nov. 13, 1981

   3. Pertaining to the keyword AFFILIATION :

      Top tier partnership
      Second tier partnership
      Multi-tier partnership
      Member of a controlling group