What's new for T1 Internet version 19.20?

The latest DT Max program update is now available for downloading. It features the T1/TP-1 program for the tax years 2005 to 2015 inclusively and fully supports T1/TP-1 EFILE. Installing this version will update your version of DT Max to 19.20.

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

In this version...

1. Version highlights
   1. Reduction of the additional contribution for the second child in subsidized daycare - Worksheet
   2. New filter "Additional contribution"
   3. TP-1029.TM - Grant for Seniors to Offset a Municipal Tax Increase
   4. RL-31 slip - Information about a leased dwelling
   5. Estimated calculation of the Canada Child Benefit (CCB)
   6. Calculation of the tax credit respecting the work premium for taxpayers enrolled in full-time studies
2. Deleted form
3. New diagnostics
   1. Notes and diagnostics
   2. Error prevention reports
4. New variable for the client letter
5. New option

DT Max T1

1. Version highlights

   1. Reduction of the additional contribution for the second child in subsidized daycare - Worksheet

      In the Budget Speech tabled on March 17, 2016, the Minister of Finance of Québec announced that the additional contribution for a second child receiving subsidized childcare would be reduced by 50%. This measure will apply retroactively to tax year 2015.

      As per Revenu Québec's instructions, parents impacted by this reduction must nonetheless file their 2015 tax returns, without changing the way they calculate the amount of the additional contribution, which is done using Schedule I. The required corrections will be performed accordingly both by Revenu Québec and the Canada Revenue Agency for the 2015 income tax returns.

      In order to provide our customers with an overview of the potential reduction for this additional contribution, a new worksheet, 434 - Reduction of the additional contribution, has been implemented in DT Max to allow users to view the calculation of the eligible reduction amount.

   2. New filter "Additional contribution"

      This filter has been integrated in DT Max to help you identify the clients who are impacted by the reduction of the additional contribution announced by Revenu Québec, namely the clients who must pay the additional contribution and have a second child as per Schedule I.

   3. TP-1029.TM - Grant for Seniors to Offset a Municipal Tax Increase

      Henceforth, in order to qualify for the grant for seniors to offset a municipal tax increase, certain conditions must be met. If a taxpayer aged 65 and over has specified, using the keyword Consecutive-Years in the keyword group Grant-MunicipalTax , a number of less than 15 years this taxpayer will no longer be entitled to claim this grant.

      Please note that in the case of a transfer of ownership between spouses, you must include the period during which the spouse owned the residence before transferring ownership to the taxpayer.

   4. RL-31 slip - Information about a leased dwelling

      From now on, for the purposes of the solidarity tax credit, certain provisions have been implemented in DT Max following increasing concerns expressed by our clients regarding the possible omission to enter the RL-31 slip, which is required in order to claim the housing component pertaining to that credit.

      As a matter of fact, when a taxpayer chooses the option "Tenant (received an RL-31 slip)" using the keyword Tenant-Owner , the keyword group T-Slip with the option "RL-31" is automatically generated in the data entry screen to remind the user to enter the information found on the RL-31 slip.

   5. Estimated calculation of the Canada Child Benefit (CCB)

      According to the tax measures listed in the Federal Budget, tabled in the House of Commons on March 22, 2016 by the Minister of Finance, the new Canada Child Benefit will replace both the Canada child tax benefit (CCTB) and the universal child care benefit (UCCB).

      The rates used to perform the calculation have been adjusted according to the information available in the document entitled "Tax Measures: Supplementary Information" from the Ministry of Finance.

      Following this change, the calculation performed via the in-house form "Estimated calculation for the Canada Child Benefit (CCB) for the period July 2016 to June 2017", available in DT Max as of version 19.10, has been adjusted accordingly.

   6. Calculation of the tax credit respecting the work premium for taxpayers enrolled in full-time studies

      As per instructions provided in the TP-1 return filing guide for Quebec, a taxpayer enrolled in full-time studies cannot claim the tax credit respecting the work premium. A student is considered a full-time student if he or she is enrolled in an educational program and if, during the year, he or she begins and completes one term of vocational training at the secondary level or post-secondary studies during which he or she devotes at least nine hours per week to attending classes or completing assignments in the course of the program.

      From now on, if the option "Full-time post-secondary studies (T2202A Col C)" is chosen for the keyword SchoolMonths , in the keyword group Tuition-Edu , and you indicate 3 months as the number of months during which the taxpayer is enrolled in a program of studies, this taxpayer will no longer be eligible for the work premium.

      However, if you indicate a number of months equal to one or two, a message will be generated in the "Error prevention report" section to suggest that you use the keyword Trimestre-OV in order to specify the number of terms completed,according to the information stated in Box A of the RL-8 slip. Full-time students who completed one term of studies are not eligible for the work premium.

2. Deleted form

   In-house form:

   • Estimated calculation for the Canada Child Tax Benefit (CCTB) for the period July 2016 to June 2017

3. New diagnostics

   1. Notes and diagnostics

      Q434 Additional contribution for subsidized educational childcare

      In the Quebec budget speech dated March 17, 2016, it was announced that a 50% discount will be granted on additional contribution for the second child in subsidized daycare. This measure will apply retroactively to tax year 2015.

      Revenu Québec recommends not to change the calculation in Schedule I nor on the 2015 tax return in order to reflect the announced reduction. In fact, it will be up to Revenu Québec to provide the correction on all 2015 tax returns, so that parents affected by this change quickly benefit from the reduction.

      Furthermore, the additional contribution qualifies for the deduction for child care expenses on the federal tax return. Following this announcement, the Canada Revenue Agency will also provide the correction to all 2015 tax returns.

      Reduction amount determined by DT Max: $XXX

   2. Error prevention reports

      456 Tax credits respecting the work premium

      The taxpayer was enrolled in full-time studies for less than 3 months. If the taxpayer received an RL-8 slip with an amount in Box A, you should use the keyword Trimestre-OV to indicate the number of terms completed. Full-time students who completed one term of studies are not eligible for the work premium.

4. New variable for the client letter

   Q434 Additional contribution for subsidized educational childcare

   In the Quebec budget speech dated March 17, 2016, it was announced that a 50% discount will be granted on additional contribution for the second child in subsidized daycare. This measure will apply retroactively to tax year 2015.

   Revenu Québec recommends not to change the calculation in Schedule I nor on the 2015 tax return in order to reflect the announced reduction. In fact, it will be up to Revenu Québec to provide the correction on all 2015 tax returns, so that parents affected by this change quickly benefit from the reduction.

   Furthermore, the additional contribution qualifies for the deduction for child care expenses on the federal tax return. Following this announcement, the Canada Revenue Agency will also provide the correction to all 2015 tax returns.

   Reduction amount determined by DT Max: $XXX

5. New option

   1. For the keywords Lp-Business , Lp-Fishing and Lp-Farming , in the keyword group T-Slip , pertaining to the T5013 and RL-15 slips :

      Limited partnership - Partner code is 5

      This new code has been added to those listed for Box 002, in compliance with the information available in the 2015 guide for filing the Partnership Information Return.

      By selecting this option, the amounts entered in Boxes 101, 103 or 104 will be considered as active self-employment income. The amount entered as such will be carried over by DT Max to line 135, 137, 139, 141 or 143 of the federal return, according to the type of income entered in the data entry screen.