What's new for T1/T2 Internet version 20.01/02?

The latest DT Max program update is now available for downloading. It features the T1/TP-1 program for the tax years 2005 to 2016 inclusively and the T2 program for fiscal periods ending from 2001 to 2017 and fully supports Corporation Internet Filing (T2, CO-17 and AT1).

Please note that in regards to the T1/TP-1 program, version 20.01/02 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 20.10 and made available via www.dtmax.ca to all DT Max clients. This will take place as soon as we receive all relevant certifications towards the end of January or early February 2017.

In this version...

DT Max T1

1. Program certification
2. Version highlights
   1. Known issues fixed in version 20.01/02
      1. Capital gains (or losses) from resource property - Quebec
      2. Calculation of the Quebec parental insurance plan (QPIP) for an Indian earning a tax-exempt employment income outside Quebec
      3. Calculation of the adjusted net family income on Schedule 6 for the purposes of the working income tax benefit (WITB) regarding an Indian who received tax-exempt social assistance payments
   2. New tax features and client suggestions implemented in version 20.01
      1. Inclusion of provincial and territorial benefits in the estimated calculation of the Canada child benefit (CCB)
      2. Quebec: 2 distinct options for entering information from RL-10 slips
      3. Quebec: Entering the RL-31 information directly in the SOLIDARITY keyword group
      4. Quebec: Estimated calculation of the Solidarity Tax Credit
      5. Federal: Automatic carryforward of the unused portion of the labour-sponsored funds tax credit for shares acquired during the first 60 days of the year
      6. Return of spouse not processed - Calculation of the federal working income tax benefit (Schedule 6) and of the Quebec work premium (Schedule P) if applicable
      7. Straight-line depreciation - Automatic calculation of the CCA and the half-rate rule on an acquisition made in the year
      8. Transfer of a retiring allowance in an RRSP during the first 60 days of the year
      9. Federal: Tuition fees paid to the same institution but indicated on different receipts
      10. Gifts and interest on student loans: Details of amounts carried forward to the following year
      11. Individual enrolled in part-time studies due to a major but not severe nor prolonged impairment in mental or physical functions
   3. Integration of validations pertaining to Quebec form MR-69
   4. Onvio - Link multiple DT Max clients to the same Onvio client
   5. Onvio – Choose whether to enable access to Client Centre (T1 only)
3. New forms
4. Revised forms
5. Deleted forms
6. New diagnostics
   1. Notes and diagnostics
   2. Error prevention reports
7. New keywords
8. Revised keywords
9. Deleted keywords
10. New options
11. Revised options
12. Deleted options
13. Changes pertaining to the client letter
14. Preliminary status advisory
15. DT Max references (links to our Knowledge Base)

DT Max T2

1. Program certification
2. Version highlights
   1. Electronically transmitting attachments to the Canada Revenue Agency for insurance corporations
   2. Registration fee for the enterprise register (REQ) (Quebec line 441b)
   3. Newfoundland and Labrador capital tax rate increase
   4. Alberta small business income tax rate reduction
   5. Schedule 32 and Form T1174: increase of pensionable earnings
   6. Schedule 422: British Columbia film and television tax credit rate reduction
   7. Reminder from Revenu Québec: EFILE notes to financial statements for GIFI
   8. "UNVERIFIED" watermark on the Quebec tax return
3. New forms
4. Revised forms
5. Deleted forms
6. New keywords
7. New options
8. Revised options
9. Deleted options

DT Max T1

1. Program certification

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

   Federal: RC-16-119

   Quebec: RQ16-TP02

   Also, please note that DT Max has undergone full Revenu Québec certification for tax year 2016 for paper filing of form MR-69 (Power of Attorney, Authorization to Communicate Information, or Revocation) under authorization number RQ16-MR69-201405-IP001.

2. Version highlights

   1. Known issues fixed in version 20.01/02

      1. Capital gains (or losses) from resource property - Quebec

         Capital gains (or losses) from resource property – Québec

      2. Calculation of the Quebec parental insurance plan (QPIP) for an Indian earning a tax-exempt employment income outside Quebec

         Following a confirmation by Revenu Québec, in the case of an Indian whose employment income is earned on a reserve outside Quebec, the amount from box 71 of the T4 must be included on line 30 of Schedule R for the purpose of calculating the QPIP premium, even if the employment income is tax-exempt and no amount is shown in box 14 of the T4. The software will now include the amount from box 71 on line 377 of federal Schedule 10 and on line 30 of Schedule R when calculating the QPIP premium payable on employment income.

      3. Calculation of the adjusted net family income on Schedule 6 for the purposes of the working income tax benefit (WITB) regarding an Indian who received tax-exempt social assistance payments

         Although social assistance benefits paid to an Indian person residing on a reserve are not included in the income on line 145 of the T1 return, they must nevertheless be included on line 388 of federal Schedule 6 when calculating the adjusted family net income. From now on, the program will include the exempt portion of this income received on a reserve on line 388 of Schedule 6 when calculating the WITB.

   2. New tax features and client suggestions implemented in version 20.01/02

      1. Inclusion of provincial and territorial benefits in the estimated calculation of the Canada child benefit (CCB)

         The software now provides an estimate of the child benefits from provincial and territorial programs. Our in-house form "Estimated Calculation for the Canada Child Benefit (CCB)" has been modified accordingly to include the estimated calculation for the following provincial and territorial benefits:

         • The Newfoundland and Labrador Child Benefit (NLCB)

         • The Nova Scotia Child Benefit (NSCB)

         • The New Brunswick Child Tax Benefit (NBCTB)

         • The Ontario Child Benefit (OCB)

         • The Alberta Child Benefit (ACB)

         • The Alberta Family Employment Tax Credit

         • The British Columbia Early Childhood Tax Benefit

         • The Yukon Child Benefit (YUCB)

         • The Northwest Territories Child Benefit (NWTCB), and

         • The Nunavut Child Benefit (NUCB)

      2. Quebec: 2 distinct options for entering information from RL-10 slips

         To make data entry easier and prevent calculation errors, the RL-10 slip has been split between two options in order to differentiate the RL-10 slips released by the FTQ from those released by the CSN.

         As a result, the following changes were brought to the software:

         • Two new options were created in the T-Slip keyword group:

           • RL-10 - FTQ

           • RL-10 - Fondaction (CSN)

         • Keywords RRSP-FTQ and FSTQ-CF were renamed RRSP-RL10 and RL10-CF respectively, since they apply to RL-10 slips released by the FTQ as well as those released by the CSN.

      3. Quebec: Entering the RL-31 information directly in the SOLIDARITY keyword group

         Starting with version 20.01/02, DT Max users can now enter the information from the Quebec RL-31 slip directly in the Solidarity group instead of using the T-Slip group. Since Schedule D has undergone some changes this year, we took this opportunity to implement the required enhancements. Keywords from the T-Slip group that pertain to the RL-31 slip were moved to the Solidarity group. Please refer to the Revised forms, New keywords, Revised keywords, Deleted keywords, New options to learn about these changes.

      4. Quebec: Estimated calculation of the Solidarity Tax Credit

         The reduction of the tax credit based on family income is now calculated using both rates (3% and 6%) on the same form and the software will then use the most beneficial option to determine whether a single component should be claimed, or all of the components. This new presentation allows preparers to view the results for both options on the same page.

      5. Federal: Automatic carryforward of the unused portion of the labour-sponsored funds tax credit for shares acquired during the first 60 days of the year

         As indicated in the Federal Guide, the unused portion of the labour-sponsored funds tax credit for shares acquired within the first 60 days of the taxation year may be carried forward to the following year. The program does not carry forward the cost of unused shares at the federal level. The carryforward of the cost of unused shares is done automatically for the Quebec tax return only.

         Starting with version 20.01/02, the software will automatically carry forward the cost of unused shares at the federal level. The following changes have been incorporated into the software:

         • A new line, "Cost of shares acquired in the first 60 days of 2017 carried forward to the following year", has been added to the federal worksheet for line 414.

         • For residents outside Quebec:

           • A new line, "Cost of labour-sponsored funds shares acquired (Jan/Feb 2017) - Federal", has been added to the Summary of carryforward amounts.

           • The amount carried forward to the following year will be included in the keyword LabSponsCont-CF of the ProvCredit keyword group.

         • For Quebec residents:

           • A new option, Cost of shares acquired in first 60 days of 2016 (Federal), has been added to the keyword RL10-CF in the T-Slip group regarding the RL-10 slip. The amount carried forward to the following year will be included in this keyword with this new option.

      6. Return of spouse not processed - Calculation of the federal working income tax benefit (Schedule 6) and of the Quebec work premium (Schedule P) if applicable

         We have made the necessary adjustments to DT Max so that it now correctly completes Schedules 6 and P, even though the spouse's tax return is not processed. For this purpose, two new keywords, Work-Income.r and Work-Inc-Que.r , have been added to the keyword group RelatedParty . You must enter the details of the income earned by the spouse whose return is not processed. This information is required to allow the software to properly complete Schedules 6 and P. Please refer to the New keywords and New options sections for more information.

      7. Straight-line depreciation - Automatic calculation of the CCA and the half-rate rule on an acquisition made in the year

         This new version of DT Max can now automatically calculate the capital cost allowance (CCA) in the case of a straight-line depreciation. Starting in tax year 2016, for the classes of asset(s) for which the CCA must be calculated according to the straight-line depreciation method, the following changes apply:

         • In the case of an acquisition made in the year of Class 13 or Class 14 property, for which the straight-line depreciation is calculated according to the lifetime of the asset, the program will automatically calculate the annual CCA and apply the half-rate rule if applicable. You will no longer need to manually enter the annual amount subject to depreciation in the keyword Annual-CCA . In addition, the calculated CCA as well as the lifetime remaining in the life of the asset(s) will be automatically carried forward to the following year in the keyword Annual-CCA of the same group.

         • For existing Class 13 and Class 14 assets, in addition to entering the annual amount subject to depreciation in the keyword Annual-CCA , you must enter new information this year, namely the number of months remaining in the life of the asset(s). This additional information will allow the program to calculate the remaining lifetime of the asset(s) for the following year and will automatically carry forward this information in the future.

         • For Classes 15, 19, 20, 21, 24, 27, 29 and 34, the annual CCA will be automatically calculated according to the indicated rate and will also be carried forward to the following year.

      8. Transfer of a retiring allowance in an RRSP during the first 60 days of the year

         DT Max now allows users to claim the RRSP deduction respecting an eligible retiring allowance transferred to an RRSP during the first 60 days of the year.

         For that purpose, the following enhancements have been implemented in our program:

         • A new option, Portion - transfer to RRSP/PRPP (January February 2016), has been created for the keyword ELIG-RET-ALL . Please refer to the New options section below for a list of keywords from which this option will be available.

         • Please note that when using this new option, the amount of retiring allowance transferred must be included in the non-deducted RRSP contributions. Thus, a new diagnostic was created and will be generated in the Error prevention reports should this option be selected when no amount is displayed in the non-deducted contributions for the first 60 days of the year. Please consult the New diagnostics section to view this new message.

      9. Federal: Tuition fees paid to the same institution but indicated on different receipts

         At the federal level, in order for the individual to claim an amount in respect of tuition fees, the total fees paid in the year for each institution must exceed $100. Since the amount of each receipt is entered on a separate line of the keyword TUITION-FEES , the software considers each amount entered as tuition fees from different institutions, without verifying whether they come from the same educational institution.

         Some clients requested that the software verify the institution's name to determine if the total fees paid for the same facility exceed $100. Starting with the 2016 tax year, the software will take the institution's name into account to determine if the total paid exceeds the minimum required per institution. Note, however, that the establishment name's description is case-sensitive. You must therefore ensure that the name of the institution listed in the description is identical.

      10. Gifts and interest on student loans: Details of amounts carried forward to the following year

          While donations and interest paid on a student loan can be carried forward over a five-year period, it is the cumulative total amount that appears on our in-house form Summary of carryforward amounts. In order to help them monitor these amounts, some of our clients have asked us to display on the same form the details of these carryforwards per year. A new "Details" section was added to the bottom of the summary to display the carryforward amounts per year for donations and interest paid on a student loan.

      11. Individual enrolled in part-time studies due to a major but not severe nor prolonged impairment in mental or physical functions

          At the federal level, if an individual does not qualify for the disability amount and has enrolled in part-time studies due to a major impairment in mental or physical functions, this individual can still claim the education and textbook amounts as a full-time student.

          In Quebec, if a person has enrolled in part-time studies due to a major impairment in mental or physical functions within the meaning of the Regulation respecting financial assistance for education expenses, this person is deemed to be pursuing full-time studies. The individual is therefore not eligible for the Quebec work premium tax credits, unless they are the father or mother of a child residing with them on December 31.

          In order to manage these specific situations at both the federal and Quebec levels, a new option, Part-time (T2202A Col B) - Major functional deficiency, has been added to the keyword SchoolMonths in the Tuition-Edu keyword group. When choosing this option, DT Max will automatically grant the education and textbook amounts as if the individual were a full-time student. In addition, for residents of Quebec, DT Max will not calculate the work premium, unless the individual has a child.

          Please refer to the New diagnostics section to find the new diagnostics added in connection with this new option.

   3. Integration of validations pertaining to Quebec form MR-69

      As requested by Revenu Québec, changes were made to the software to ensure that form MR-69 (Power of Attorney, Authorization to Communicate Information, or Revocation) is properly completed.

      In order to meet Revenu Québec's requirements, here are the main changes that were made to the program as of 2016:

      • Form MR-69 will only be generated if all the information is entered. Otherwise, the form will not be generated and diagnostics will be displayed instead. Please refer to the New diagnostics section for more details.

      • Requests for authorization and revocation must be made on separate MR-69 forms and not on the same form. As a result, a new option MR-69 - Québec (revocation) was added to the keyword Authorize , while the existing option MR-69 - Quebec was renamed MR-69 - Quebec (authorization). In addition, all keywords pertaining to revocation are now part of the new option.

      Furthermore, new diagnostics, keywords and options have been added, while others have been deleted. Please refer to the appropriate sections below for more details about the changes implemented.

   4. Onvio - Link multiple DT Max clients to the same Onvio client

      It is now possible to link multiple DT Max clients to the same Onvio client. In addition, for the T1, the user interface has been improved for adding DT Max clients to Onvio. From either the client list, or when production printing a tax return, you can easily choose to use the same Onvio account linked to the family head or spouse (if applicable). This can be very helpful in the case of young dependents who do not have an email address, and where you want to send their completed tax return to the parent. Simply choose to link the dependent to the same Onvio client used by the parent. Please refer to the Knowledge Base for more information.

   5. Onvio - Choose whether to enable access to Client Centre (T1 only)

      When adding clients to Onvio, you can choose whether or not to grant access to Onvio Client Centre. If you do, it will mean that these clients will be able to login to Onvio. If not, clients will not be able to login to Onvio, and any tax returns that you send to Onvio will only be visible to staff members, but not clients. A default value can be set in the Preferences, but changed as necessary each time you add a DT Max T1 client to Onvio. See the Knowledge Base for more information.

3. New forms

   Federal

   • Schedule 12 - Home Accessibilty Expenses

   Quebec

   • TP-1029.BF - Tax Shield

   • TP-1029.RV - RénoVert Tax Credit

4. Revised forms

   Federal

   • DC-905 - Bankruptcy Identification Form

   • RC59 - Business Consent

   • T183 - Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return

     New section, Part F, that allows individuals to authorize the electronic filer to submit a request for pre-authorized debit on their behalf. Please refer to the New keywords and New options sections below for a list of applicable keywords and options.

   • T1141 - Information Return in Respect of Contributions to Non-Resident Trusts, Arrangements or Entities

   • T1142 - Information Return in Respect of Distributions from and Indebtedness to a Non-Resident Trust

   • Schedule 1 - Federal Tax

     The new line 419 was added to indicate the net cost of shares from labour-sponsored funds that are federally registered. To that end, a new worksheet for line 419 has been created to display the calculation of the labour-sponsored fund tax credit respecting shares acquired from federally registered funds.

     A new keyword, Registered-Fund , has been added in the keyword group T-Slip pertaining to form T5006. A new diagnostic was also created in the Error prevention report for line 419.

     Please refer to the sections New keywords, New options and New diagnostics for further details.

   • Schedule 3 - Capital Gains (or Losses) in 2016

     New section added regarding the main residence.

   Provincial

   • NL428 - Newfoundland and Labrador Tax and Credits

   • NS428 - Nova Scotia Tax and Credits

   • BC428 - British Columbia Tax and Credits

   • MB479 - Manitoba Credits

   Quebec

   • TP-1 - Income Tax Return

     New box 390.1 added respecting the tax credit for volunteer firefighters and search and rescue volunteers, as well as a new line 460 for the new Quebec Tax Shield tax credit.

   • TP-1 - Worksheet

     Work chart for line 391, "Tax credit for workers 64 or older" has been updated.

   • Schedule C - Tax Credit for Childcare Expenses

     A checkbox was added for an individual wishing to claim the Tax Shield tax credit.

   • Schedule D - Solidarity Tax Credit

     The section "People living with you" has been removed, and a new section "Information on your spouse" was added.

   • Schedule I - Additional Contribution for Subsidized Educational Childcare

     A new section, "Additional contribution per day for the second child", was added in section C. A new section D was also added.

   • Schedule P - Tax Credits Respecting the Work Premium

     A checkbox was added for an individual wishing to claim the Tax Shield tax credit.

   • Schedule V - Tax Credits for Donations and Gifts

     Lines for the calculation of the 75% limit of the net income have been removed.

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

     New lines 28, 29, 42 and 43 were added.

   • TP-1012.B - Carry-Back of a Deduction or Tax Credit

     The section "Donations and gifts made by will or by designation" has been added in Part 2 of the form.

   In-house forms

   • Estimated Calculation of the Quebec Solidarity Tax Credit

     The reduction of the tax credit based on family income is now calculated using both rates (3% and 6%) and displayed on the same form.

   • Calculation of the marginal tax rate

     All the lines pertaining to the overseas employment tax credit have been removed, since this credit has been eliminated as of 2016.

   • Summary of carryforward amounts to the following year

     A new line, Cost of labour-sponsored funds shares acquired (Jan/Feb 2017) - Federal, has been added as well as a new "Details" section at the bottom of the page to display the details of the carryforward amounts per year for donations and interest paid on a student loan.

   • Estimated Calculation of Child Support Payments (Quebec)

     A line was added for the new supplement for disabled children requiring exceptional care.

   • Estimated calculation for the Canada Child Benefit (CCB) for the period July 2017 to June 2018

5. Deleted forms

   Federal

   • T1153 - Consent and Request Form

     Effective February 11, 2016, the System for the Electronic Notification of Debt (SEND) as well as Form T1153, Consent and Request Form were permanently discontinued by the CRA. Please refer to the Deleted keywords section for a list of the applicable keywords that were removed.

   • SK479 - Saskatchewan Credits

6. New diagnostics

   1. Notes and diagnostics

      Federal

      Pre-authorized debit request

      Please note that a pre-authorized debit request is not included within the transmission of a T1 return. To successfully submit a pre-authorized debit, you must transmit it separately from a T1 return by selecting the option CRA Pre-Authorized Debit from the Efile menu.

      T2038(IND) - Investment Tax Credits

      The taxpayer has a balance of credit available for carryback to previous tax years.

      This credit can be applied against his federal tax from previous years.

      You can apply this credit against federal tax on his 2015, 2014 or 2013 tax return.

      To do so, use the keyword ITC-CB to complete the carryback section of the T2038(IND) Form.

      British Columbia

      479 Seniors' home renovation tax credit

      You have entered expenses that are not eligible.

      The eligible expenses must be incurred after February 16, 2016, and before January 1, 2017.

      Renovation Date

      Contractor's name

      GST/HST no.

      Description

      Amount paid

      Quebec

      458 Tax credit for home-support services for seniors

      You specified for the address to be used in the senior citizen's section that the taxpayer moved from one residence to another. To be consistent, DT Max ticked No at the question Did you live at the same dwelling throughout all the year?

      456 Tax credit respecting the work premium

      The taxpayer is disabled and enrolled in part-time studies. DT Max calculated the Quebec work premium (Schedule P).

      Taxpayers having a major functional disability within the meaning of the Regulation respecting financial assistance for education expenses who are pursuing studies on a part-time basis are deemed to be full-time students for the purposes of this credit. If this applies to your client, then he or she is not eligible for the credit.

      If you want to modify this calculation, you must use the keyword SchoolMonths and select the option Part-time (T2202A Col B) - Major functional deficiency.

      462 [ Code 32 ] RénoVert Home Renovation Tax Credit

      The following expenses were excluded from the RénoVert Home Renovation expenses because they were not incurred during an eligible period. The contract period must be after March 17, 2016, and before April 1, 2017, and the expenses have to be paid in the taxation year and after March 17, 2016.

      Renovation Date

      Contractor's name

      RBQ license no.

      Amount of the contractor's invoices

      Amount paid

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

      The form has not been generated because the individual's social insurance number is not valid.

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

      The form has not been generated because the individual's social insurance number is equal to 000-000-000.

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

      Identification of the designated person (tax preparer ID):

      The form has not been generated because an entry in one of these fields is mandatory: the Quebec enterprise number (NEQ), the Identification number, or the last three digits of the SIN.

      Please enter the missing information either via the Preferences menu > Identification > Identification Numbers or by using the keyword Designated-Person in the Authorize keyword group, as applicable.

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

      Identification of the designated person (tax preparer ID):

      The form has not been generated because one of the following information is missing: the first name and last name of the designated person, or the name of the business.

      Please enter the missing information via the Preferences menu > Identification.

   2. Error prevention reports

      Federal

      208 RRSP deduction

      You have indicated that the retiring allowance was directly or indirectly transferred to an RRSP during the first 60 days of the year. If this transfer is included in the unused RRSP contributions as shown on the latest notice of assessment, then include this amount in the undeducted RRSP contributions by using the keyword Undeducted-Contr and make sure to select the option Undeducted contributions - Jan-Feb this year.

      Note: If the amount transferred to an RRSP during the first 60 days of the year is not already included in the unused contributions, then do not select this option. Please select the option Portion - direct or indirect transfer to RRSP/PRPP instead.

      419 Labour-sponsored funds tax credit

      Please verify the amount entered for labour-sponsored venture capital corporation contributions in the ProvCredit group and in the T5006 slip from a provincially registered fund.

      Please make sure that the credit is not being claimed twice for the same contributions.

      Provincial

      428 Community food program donation tax credit for farmers

      You have used the keyword Optimize with the following option NS428 Community food program donation tax credit for farmers. In order to claim this credit, you have to include on line 340 of your federal Schedule 9 the corresponding amount of eligible charitable donations. For this purpose, make sure to associate the keyword Optimize with the option Charitable donations.

      428 Community food program donation tax credit for farmers

      You have used the keyword Optimize with the following option BC428 Community food program donation tax credit for farmers. In order to claim this credit, you have to include on line 340 of your federal Schedule 9 the corresponding amount of eligible charitable donations. For this purpose, make sure to associate the keyword Optimize with the option Charitable donations.

      NT - Residency information for tax administration agreements

      You mentioned that the taxpayer resides on Délinê Settlement Lands or in the Community of Délinê on December 31, 2016, but you did not mention if the taxpayer is a Délinê First Nation (DFN) Citizen represented by the Délinê Got'înê Government. Use the keyword FirstNatCitizen to answer the question.

      NT - Residency information for tax administration agreements

      You mentioned that the taxpayer is a Délinê First Nation (DFN) Citizen represented by the Délinê Got'înê Government but you did not mention if the taxpayer resides on Délinê Settlement Lands or in the Community of Délinê on December 31, 2016. Use the keyword First-Nation to answer the question.

      Quebec

      Schedule D - Solidarity tax credit

      You indicated that the taxpayer lives alone in the dwelling but you entered more than one person living in the dwelling. Please verify your data entry.

      Schedule D - Solidarity tax credit

      You mentioned that the taxpayer lives with the spouse. To be consistent, DT Max ticked No to the question Throughout 2016, did you live alone in a dwelling? (Schedule D Box 12)

      458 Tax credit for home-support services for seniors

      You specified for the address to be used in the senior citizen's section that the taxpayer moved from one residence to another. To be consistent, DT Max ticked No at the question Did you live at the same dwelling throughout the year?

7. New keywords

   1. The keyword group MyAccount is used to enter information about the individual's direct deposit account. Unlike the keyword DirectDeposit which is used to register for direct deposit and from which the content is deleted the following year, the data entered with the keyword MyAccount is permanent and is kept in the individual's file year after year. The new keywords included in this group are the following:

      1. My-DirectDeposit : Direct deposit account information with the government

      2. Branch.my : Branch number of financial institution (5-digit)

      3. FinanInst.my : Financial institution number (3-digit code)

      4. AccountNumber.my : Account number

   2. Progress-EPAD : Progress of the pre-authorized debit request

   3. Efile-PADError : Pre-authorized debit error code

   4. In the keyword group Enclosed :

      1. Fed-Paid-Method : Indicate the method of payment

      2. Branch.pad : Branch number of financial institution (5-digit)

      3. FinanInst.pad : Financial institution number (3-digit code)

      4. AccountNum.pad : Bank account number

      5. Date-of-Payment : The date the payment will be taken out of the taxpayers' bank account

         Please note that Enclosed is now used only to indicate the amount of federal tax owing. The keywords associated with the payment of the amount of Quebec tax owing have been moved from this group to the new keyword group Enclosed-Que .

   5. New keyword group Enclosed-Que : The following keywords, which were initially found in the keyword group Enclosed , have been moved to this new group : Amount-Que , Que-Paid-Time and Que-Paid-Method .

   6. In the keyword group BUS-CONSENT.RC , pertaining to form RC59:

      CERT-TITLE : Title of the individual who signed the RC59 form

   7. In the keyword group Authorize , pertaining to Quebec form MR-69:

      1. Identification.mr : This keyword allows users to specify whether the information entered in Part 1 of the form applies to an individual or a business.

      2. Name-Business.mr : Use this keyword to specify the name of the business.

      3. Contact-LName.rep : Last name of the contact person of representative

      4. Contact-FName.rep : First name of the contact person of representative

      5. Account.lim : Accounts to which access is authorized [MR-69 Part 3.2]

      6. Num-SupportPayment : File number(s) of support payments [900NNNNNNN]

      7. NUM-SRMS : Establishments that use sales recording modules (SRMs)

      8. Num-GST-HST-QST : The GST/HST and QST returns the person's business must file

      9. Num-Fuel-Returns : Fuel tax returns

      10. Num-Tobacco : Tobacco tax returns

      11. Num-Source-Deduct : Source deductions and employer contributions

      12. Revoke-Name.rep : Name of the designated person to which the revocation applies

   8. In the keyword group Renovation , pertaining to the RénoVert tax credit:

      1. Licences-Cost : Use this keyword to enter the cost of the licences necessary for the realization of the works indicated in section 3.3 of form TP-1029.RV.

   9. In the keyword group Foreign-Info , pertaining to form T1141 (Information Return in Respect of Contributions to Non-Resident Trusts, Arrangements or Entities):

      1. SS233-2(4-1) : Whether T1141 is being filed under subsection 233.2(4.1)

      2. TrusteeChanged : Use this keyword to indicate the reason for the change in trustee or those responsible for making the decisions regarding the trust arrangement or entity since its last reporting.

      3. TrustNumber-NR : Trust account number of the non resident trust

   10. In the secondary keyword group Type-Transfer under the main keyword group Foreign-Info , pertaining to the summary of transfers and loans to a trust, the following keywords have been added:

       1. SIN.tl : Social insurance number

       2. Business-Num.tl : Business number

       3. Trust-Number.tl : Trust account number

       4. Distribution-Type : Use this keyword to indicate the nature of the distribution, namely the categories received from non-resident trusts. Two options are available, Income or Capital.

       5. Interest-Rate.tl : Interest rate applicable. The interest rate is the applicable per annum rate.

       6. Amount.tl : Allows users to enter the amount of the transaction whose type is indicated with the keyword Type-Transfer

       7. Attachments : Allows users to select documents that will be attached to the T1141 return. The constituting documents and memoranda of wishes need only be attached in the first year of filing.

   11. In the keyword group Foreign-Info , pertianing to form T1142 (Information Return in Respect of Distributions from and Indebtedness to a Non-Resident Trust):

       1. IntPaid-Amount.f : Use this keyword to indicate the amount of interest paid or credited on the debt in the taxation year.

       2. PartXIII-tax.f : Use this keyword to indicate whether or not Part XIII tax was withheld.

   12. In the keyword group RelatedParty , pertaining to the spouse's non-processed tax return:

       1. Work-Income.r : Use this keyword to enter the details regarding the work income of the spouse. These amounts will be carried over to Column 2 of federal Schedule 6. See our New options section to learn more about the options available with this keyword.

       2. Work-Inc-Que.r : Use this keyword to enter the details regarding the work income of the spouse. These amounts will be carried over to lines 30 to 42 of Quebec Schedule P. See our New options section to learn more about the options available with this keyword.

       3. WorkInc-QuePrior.r : Enter the details of the Quebec work income of the spouse not processed for the prior year (2015). This information will be used to calculate the Quebec Tax Shield.

   13. In the secondary keyword group Tenant-Owner of the main keyword group Solidarity :

       1. Tenants-RL31 : Select the person(s) to whom the RL-31 were issued.

       2. Number-Owner : Total number of owners living in the dwelling.

   14. In the keyword group T-Slip , pertaining to the Quebec RL-10 slip (FTQ and Fondaction):

       1. Note.rl10 : Allows users to enter a reference note for the RL-10 (for information only).

   15. FirstNatCitizen : This keyword allows users to specify whether or not the taxpayer is a Délinê First Nation (DFN) Citizen represented by the Délinê Got'înê Government.

   16. In the keyword CCA-Class , pertaining to Class 15 AL, in the keyword group Business :

       1. Timber-Rate : Rate per cord or board foot of timber cut in the taxation year.

   17. In the keyword group Income-Hist :

       1. Data-Verified.h : Confirm that all the data are verified with the notice of assessment.

          The tax preparer will be prompted to confirm that the net income and work income amounts for the prior year are accurate as per the latest notice of assessment. These historical data will be used by the program to calculate the additional contribution (line 434) and the Tax Shield (line 460).

   18. In the keyword group T-Slip , pertaining to form T5006:

       1. Registered-Fund : Select the type of registered fund - federally (5%) or provincially (15%)

       2. Claim-Fed-Prov : Select how to claim the labour-sponsored funds tax credit

   19. In the secondary keyword group Cur-AssessmentRoll of the main keyword group Grant-MunicipalTax , pertaining to the Grant for Seniors to Offset a Municipal Tax Increase:

       1. Prior-AssesRoll : Select the prior assessment roll and enter the total value of the property

       2. Prior-GrantAllow : Amount of the grant that was allowed for the last year of the previous assessment roll

       3. Prior-TotalValue : Total value of the property registered in the previous assessment roll

   20. In the keyword group Infirmity :

       1. ExceptionCareNeeds : Recognized eligible dependent child and eligible to the supplement for handicapped children with exceptional care needs

8. Revised keywords

   1. Considering the splitting of the Quebec RL-10 slip into two separate options:

      1. The keyword RRSP-FTQ in the keyword group T-Slip , pertaining to the RL-10 slip, has been changed to RRSP-RL10 , since it applies to RL-10 slips received from both the FTQ and the CSN.

      2. The keyword FSTQ-CF in the keyword group T-Slip , pertaining to the RL-10 slip, has been changed to RL10-CF , since it applies to RL-10 slips received from both the FTQ and the CSN.

   2. Considering the automatic calculation of the capital cost allowance (CCA) for assets subject to straight-line depreciation:

      1. For Annual-CCA in the keyword CCA-Class , with respect to Classes 13 and 14, in the keyword group Business : a new field was added to the left of this keyword to enter the number of months remaining in the lifetime of a Class 13 or 14 asset.

   3. Considering the changes made to form TP-1029.TM pertaining to the Grant for Seniors to Offset a Municipal Tax Increase:

      1. Cur-AssessmentRoll , in the keyword group Grant-MunicipalTax : In addition to selecting the current assessment roll, a new field is added to the right of this keyword to enter the total value of the building registered on the current assessment roll.

9. Deleted keywords

   1. In the keyword group Enclosed :

      1. AMOUNT-QUE.D2

   2. In the secondary keyword group ELIG-EMPLOYEE of the main group BUS-TRAINING , pertaining to the Nunavut business training tax credit (deleted form T1317):

      1. DIRECT-COST

      2. INDIRECT-COST

      3. FIN-ASSISTANCE

   3. Pertaining to form T1153 (Consent and request) that has been deleted:

      1. SEND, in the keyword group Efile : Authorization to access the SEND.

      2. SEND-DATE: Date and time of the SEND transmission.

      3. SEND-RESULT, in the keyword group SEND-DATE: Result of the SEND transmission.

   4. In the keyword group T4 :

      1. FOREIGNEXPERT.T4 : This keyword has been eliminated due to the elimination of the deduction for foreign experts working for a corporation operating a stock exchange business or a securities clearing-house business (Quebec line 297 code 18).

   5. In the keyword group ProvCredit :

      1. SENIORS-SCHOOL : Seniors' School Tax Rebate received

   6. In the keyword group Solidarity :

      1. OTHER-PERSONS: This keyword has been deleted due to the elimination of the section People living with you on Quebec Schedule D

10. New options

    1. For the keyword CERT-INDIVIDUAL , in the keyword group BUS-CONSENT.RC , pertaining to form RC59:

       A corporate officer

    2. For the keyword ELIG-RET-ALL , associated with Box 66 of the T4 slip, pertaining to the transfer of an eligible retirement allowance:

       Portion - transfer to RRSP/PRPP (January February 2016)

    3. For the keyword ELIG-RET-ALL , associated with Box 026 of the T4A slip, pertaining to the transfer of an eligible retirement allowance:

       Portion - transfer to RRSP/PRPP (January February 2016)

    4. For the keyword Other-Inc.rca , associated with Box 20 of the T4A-RCA slip, pertaining to the transfer of an eligible retirement allowance:

       Portion - transfer to RRSP/PRPP (January February 2016)

    5. For the keyword T-Slip , pertaining to the Quebec RL-10 slip:

       RL-10 - FTQ
       RL-10 - Fondaction (CSN)
       

    6. For the keyword RL10-CF , in the keyword group T-Slip , pertaining to the Quebec RL-10 slip:

       Cost of shares acquired in first 60 days of ˜2016 (Federal)

    7. For the keyword Carry-Back :

       TP-1012.B - Donations and gifts made by will or designation

    8. For the keyword Identification.mr , in the keyword group Authorize , pertaining to Quebec form MR-69:

       Identification applies to an individual
       Identification applies to a business
       

    9. For the keyword Account.rep , in the keyword group Authorize , pertaining to Quebec form MR-69:

       Limited - Information and documents (specify)

    10. For the keyword SchoolMonths , in the keyword group Tuition-Edu :

        Part-time (T2202A Col B) - Major functional deficiency

    11. For the keyword Donations , pertaining to charitable donations made to an eligible community food program by farmers from Nova Scotia and British Columbia :

        N.S. community food program donation for farmers

        B.C. community food program donation for farmers

    12. For the keyword Optimize :

        N.S. - Community food program donation tax credit for farmers

        B.C. - Community food program donation tax credit for farmers

        TP1 - Tax Shield

    13. For the keyword Control.ops , in the keyword group Optimize , pertaining to the Quebec Tax Shield:

        Family head to claim all
        Spouse of family head to claim all
        Share with spouse (50%)
        Do not claim
        

    14. For the keyword Licences-Cost :

        Licences cost
        (Allows users to indicate the costs of licences if the works are related to a condominium building or to a multiple unit residential building held in joint tenancy.)
        Portion - Licences cost paid in 2016 but after March 17
        

    15. For the keyword Work-Income.r , in the keyword group RelatedParty , pertaining to the non-processed return of a spouse:

        Employment income and other employment (F101, F104)
        Taxable part of scholarship income (F130)
        Total self-employment income (excluding losses)
        Tax-exempt part of working income
        Tax-exempt part of income earned minus related deductions
        

    16. For the keyword Work-Inc-Que.r , in the keyword group RelatedParty , pertaining to the non-processed return of a spouse:

        Amount from line 101 plus amount from line 105
        Amount from line 107
        Net amount of research grants
        Total of lines 22 through 26 of Schedule L (without losses)
        Wage Earner Protection Program (WEPP) payments
        Amount giving entitlement to a ded. on line 293
        Amounts of a work incentive program (line 154, point 2)
        Net business income (line 27 of Sch. L). 0 if negative
        

    17. For the keyword WorkInc-QuePrior.r , in the keyword group RelatedParty , pertaining to the non-processed return of a spouse:

        Amount from line 101 plus amount from line 105 and line 107
        Net amount of research grants
        Wage Earner Protection Program (WEPP) payments
        Amounts of a work incentive program (line 154, point 2)
        Net business income (line 27 of Sch. L). 0 if negative
        

    18. For the keyword Work-Income-QC.h , in the keyword group Income-Hist :

        Amount from line 101 plus amount from line 105 and line 107
        Net amount of research grants
        Wage Earner Protection Program (WEPP) payments
        Amounts of a work incentive program (line 154, point 2)
        Net business income (line 27 of Sch. L). 0 if negative
        

    19. For the keyword Tenant-Owner in the keyword group Solidarity :

        Taxpayer
        Spouse of taxpayer
        Both spouses
        

    20. For the keyword First-Nation in the keyword group Street , in the case of a Northwest Territories resident:

        Community of Délinê
        Délinê Settlement Lands
        

    21. For the keyword Fed-Paid-Method in the keyword group Enclosed :

        Cheque
        Financial institution
        Internet
        Pre-authorized debit
        Pre-authorized debit (use direct deposit account)
        

    22. For the keyword Progress-EPAD :

        Application for pre-authorized debit - printed
        Application for pre-authorized debit - signed
        Application for pre-authorized debit - submitted
        

    23. For the keyword MyAccount :

        My Account at CRA

    24. For the keyword My-DirectDeposit in the keyword group MyAccount :

        Federal

    25. For the keyword group Authorize , pertaining to form MR-69, a new option was added to take into account the revocation of an authorization:

        MR-69 - Quebec (revocation)

    26. For the keyword Registered-Fund in the keyword group T-Slip , pertaining to the T5006:

        Federally registered LSVCC (5%)
        Provincially registered LSVCC (15%)
        

    27. For the keyword Claim-Fed-Prov of the secondary keyword group Registered-Fund in the main keyword group T-Slip , pertaining to the T5006:

        Claim federally only
        Claim federally and provincially
        

    28. For the keyword Deem-RRIFinc in the keyword group T-Slip , pertaining to the T4RIF/RL-2:

        RIF deemed received paid to the surviving spouse [18]

    29. For the keyword Transfer-OV :

        BC428 - Back-to-School amount (P5846)

11. Revised options

    1. For Quebec, options for the keyword DwellingOwner in the keyword group Solidarity have been modified because of their ambiguity when used in the file of a dependent:

       Previous options:

       Family head
       Spouse of family head
       Family head and spouse of family head
       

       New options:

       Taxpayer
       Spouse of taxpayer
       Both spouses
       

12. Deleted options

    1. For the keyword Progress , pertaining to form T1153 (Consent and request) that has been deleted:

       T1153 - Consent and request form - printed

    2. For the keyword NOTES.T4 , in the keyword group T4 , pertaining to the salary paid to a Quebec judge:

       Note - Salary paid to a provincial judge (RL-1)

    3. For the keywords Add-Deduction and Add-Deduct.f , pertaining to the Quebec deduction for foreign specialists working in a stock exchange corporation that was eliminated in 2016 (Quebec line 297 code 18):

       Deduction for foreign specialists - stock exchange

    4. For the keyword ITC , the option below pertaining to the 5% investment tax credit for qualified resource property has been eliminated for tax year 2016:

       [6723] ITC at 5% Qualified resource property

    5. For the keyword Inc-Bef-Birthday , pertaining to the Quebec tax credit for experienced workers (line 391):

       Q391 L.4 : Indian/miscel. ded. after age 64

13. Changes pertaining to the client letter

    1. New variables

       Federal

       %295 F485 Method of payment [1 = Cheque, 2 = Bank , 3 = Internet, 4 = Epad, 6 = Not elig, to Epad] :
       

       The value of this variable comes from the keyword Fed-Paid-Method from the keyword group Enclosed . If the taxpayer has a balance payable to the federal government, use this keyword to indicate the intended method of payment.

       %296 Epad - Date the payment will be taken out of the bank account:

       The value of this variable comes from the secondary keyword Date-of-Payment from the keyword group Enclosed , if the chosen method of payment is the electronic transmission of a pre-authorized debit.

       Quebec

       %297 Q479 Method of payment [1=Cheque, 2=Bank, 3=Internet]:

       The value of this variable comes from the secondary keyword Que-Paid-Method in the group Enclosed-Que . If the taxpayer has a balance payable to the Quebec government and he or she wishes to pay it within the next 5 days, use this keyword to specify the intended method of payment.

    2. Text displayed in the client letter's default template for these new variables

       Federal

       If variable %295 = 1 (Payment by cheque):

       You must send a cheque or money order by mail using a remittance form or Form T7DR (A). Make your cheque or money order payable to the Receiver General for Canada with your Social Insurance Number and the tax year on the reverse side. Please reproduce the information from the T7DR specimen on the original T7DR. Enclose your cheque or money order and send it to the CRA (Canada Revenue Agency). To avoid interest charges and penalties, payment must be made by April 30.

       If variable %295 = 2 (Payment at the bank):

       You must make your payment to your financial institution using a remittance form or Form T7DR(A). To avoid interest charges and penalties, payment must be made by April 30.

       If variable %295 = 3 (Payment via Internet):

       You have chosen to make your payment via the Internet, you can make your payment in one of the following ways:

       • Online using the CRA's My Payment service at canada.ca/cra-my-payment , or

       • Using the online banking services of your financial institution.

       To avoid interest charges and penalties, payment must be made by April 30.

       If variable %295 = 4 (Payment via Pre-authorized debit):

       You have chosen to make your payment using the personal pre-authorized debit.

       Payment will be debited from the bank account on (variable% 296). To avoid interest charges and penalties, payment must be made by April 30.

       If variable %295 = 6 (Ineligible for payment via pre-authorized debit):

       You have chosen to make your payment using the personal pre-authorized debit but you are not eligible.

       You can make your payment in one of the following ways:

       • Online using the CRA's My Payment service at canada.ca/cra-my-payment,

       • Using the online banking services of your financial institution,

       • At your financial institution using a remittance form or Form T7DR(A), or

       • By sending a check or money order using a remittance form or Form T7DR(A).

       Make your cheque or money order payable to the Receiver General for Canada with your Social Insurance Number and the tax year on the reverse side. Please reproduce the information from the T7DR specimen on the original T7DR. Enclose your cheque or money order and send it to the CRA (Canada Revenue Agency). To avoid interest charges and penalties, payment must be made by April 30.

       Quebec

       If variable %297 = 1 (Payment by cheque):

       You must send a cheque or money order using the TP-1026.0.1.P remittance slip. Make your cheque or money order payable to the Minister of Revenue of Quebec with your Social Insurance Number and the tax year on the reverse side. Please complete the payment form, enclose your cheque or money order and send it to the ministry. To avoid interest charges and penalties, payment must be made by April 30.

       If variable %297 = 2 (Payment at the bank):

       You must make your payment at your financial institution using the TPF-1026.0.1, TPZ-1026.0.1.M or TPZ-1026.0.1.Q remittance slip. To avoid interest charges and penalties, payment must be made by April 30.

       If variable %297 = 3 (Payment via Internet):

       You have chosen to make your payment via the Internet, you can make your payment using the Internet banking services of your financial institution. To avoid interest charges and penalties, payment must be made by April 30.

14. Preliminary status advisory

    Development and testing of sweeping tax changes require that we recommend users to hold off filing returns with tax profiles which include one or several forms marked <Preliminary version of form> in the upper section of the form until they update their software to version 20.10. Here is the list of the key forms bearing this mark:

    Federal

    • Schedule 9 - Donations and Gifts

    • GST370 - Employee and Partner GST/HST Rebate Application

    • NR5 - Application by a Non-Resident of Canada for a Reduction in the Amount of Non-Resident Tax Required to be Withheld for Tax Year

    • NR6 - Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent from Real or Immovable Property or Receiving a Timber Royalty

    • RC59 - Business Consent (2017 version)

    • T183 - Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return

    • T657 - Capital Gains Deduction 2016

    • T1163 - AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals

    • T1164 - AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations

    • T1175 - 2016 Farming - Calculation of Capital Cost Allowance (CCA) and Business-use-of-home Expenses

    • T1206 - Tax on Split Income - 2016

    • T1244 - Election, Under Subsection 220(4.5) of the Income Tax Act, to Defer the Payment of Tax on Income Relating to the Deemed Disposition of Property

    • T1255 - Designation of a property as a principal residence by the legal representative of a deceased individual

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

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

    • T1275 - AgriStability and AgriInvest Programs Additional Information and Adjustment Request

    • T2017 - Summary of reserves on dispositions of capital property

    • T2036 - Provincial or Territorial Foreign Tax Credit

    • T2203 - Provincial and Territorial Taxes for 2015 - Multiple Jurisdictions

    • T5004 - Claim for Tax Shelter Loss or Deduction 2015

    Quebec

    • LM-53 - Insurable Earnings Under the QPIP and Pensionable Earnings Under the QPP of a Person Responsible for a Family-Type Resource or an Intermediate Resource

    • TP-726.7 - Capital Gains Deduction on Qualified Property

    • TP-1000.PB - Authorization for the Volunteer Program Personal Income Tax

    • TP-1026 - Calculation of Instalment Payments to Be Made by Individuals - 2016

    • TP-1029.8.36.VP - Tax Credit for Interest on a Loan Granted by Seller-Lender and Guaranteed by La Financière agricole du Québec

    • TP-1029.9 - Tax Credit for Taxi Drivers or Taxi Owners

    • TP-1029.BF - Tax Shield

    • TP-1033.2 - Election, under article 1033.2 of the Québec Income Tax Act, to defer the payment of tax on income relating to the deemed disposition of property

    In-house forms

    • Estimated GST/HST Tax credit for the period July 2017 to June 2018

    • Estimated Prince Edward Island HST Credit for the period July 2017 to June 2018

    • Estimated Newfoundland and Labrador HST Credit and Seniors' Benefit for the period July 2017 to June 2018

    • Estimated Nova Scotia Affordable Living Tax Credit and Poverty Reduction Credit for the period July 2017 to June 2018

    • Estimated Saskatchewan Low-Income Tax Credit for the period July 2017 to June 2018

    • Estimated British Columbia Low Income Climate Action Tax Credit for the period July 2017 to June 2018

    • Estimated Ontario Trillium Benefit (OTB) for July 2017 to June 2018 and the Ontario Senior Homeowners' Property Tax Grant (OSHPTG) for 2017

    • Estimated calculation for the Canada Child Benefits (CCB) for the period July 2017 to June 2018

    • Schedule for charitable donations and gifts - Federal

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

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

    • Non refundable tax credits (2016)
      
    • Tax brackets and rates (2016)
      
    • Tax changes in DT Max (2016)
      

DT Max T2

1. Program certification

   Federal

   For DT Max T2 version 20.01/02, the federal barcodes and the Corporation Internet Filing module have received full CRA certification valid for taxation years ending up to and including May 31, 2017, under the DT34 stamp.

   The certification date has been extended to May 31, 2017.

   In addition, we have also received authorization for federal form T1135 under the DT34 stamp.

   Alberta

   Likewise, this version has received full certification for the RSI (Return and Schedule Information), as well as for the Net File module that allows the electronic filing of Alberta corporate tax returns, from Alberta's Tax and Revenue Administration (TRA) under the DT34 stamp.

   Quebec

   Version 20.01/02 has also undergone an authorization process with Revenu Québec for the paper (including barcode form COR-17.U) and EFILE versions of the CO-17 return, and has been approved under number RQCO-1607.

   In addition, we have received authorization for form CO-502. The authorization number is RQCO-1601.

   We have also received authorization for form TP-985.22. The authorization number is RQOB-1601.

   Finally, we have received authorization for form COZ-1027.P. The authorization number is RQCO-1602.

2. Version highlights

   1. Electronically transmitting attachments to the Canada Revenue Agency for insurance corporations

      When electronically transmitting an insurance corporation's income tax return, the Canada Revenue Agency's (CRA) system can also accept the transmission of certain types of documents. The attachments are automatically submitted upon the successful transmission of the federal corporate return. For each attachment being submitted, you will be required to complete the information below:

      • The type of document being attached,

      • The file name being attached, and

      • A description of the attached file.

      The CRA will accept the following file types:

      • .pdf

      • .doc

      • .docx

      • .xls

      • .xlsx

      • .rtf

      • .txt

      • .jpeg

      • .tiff

      • .tif

      • .xps

      The number of attachments must match the number of file names provided and the total size, for all attachments, cannot exceed 150 Mb.

      The CRA will not accept an attachment if the associated federal corporate income tax return was filed more than 24 hours ago. Under such a situation, the document(s) would have to be mailed to the applicable tax centre.

      Note: the CRA's system can accept the transmission of a federal return but reject the associated attachment. You can confirm the acceptance of the attachment, within the data entry window, through the keyword Progress and the option Efile acknowledgement - federal attachment (insurance corporation).

   2. 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 1, 2017, as follows:

      • $87.00 for a corporation or a for-profit legal person, a mutual insurance company or other (formerly $86.00);

      • $40.00 for a cooperative (unchanged);

      • $34.00 for a non-profit legal person (incorporated association), a condominium association or other (unchanged).

   3. Newfoundland and Labrador capital tax rate increase

      Please note that the Newfoundland and Labrador capital tax rate will be increased to 6% for the days after Dec 31, 2016. Federal Schedule 305 has been updated to reflect that change.

   4. Alberta small business income tax rate reduction

      Please note that the AT1 Schedule 1 (Alberta Small Business Deduction) has been modified to reflect the fact that the small business income tax rate will be reduced to 2% on January 1, 2017.

   5. Schedule 32 and Form T1174: increase of pensionable earnings

      Please note that for federal Schedule 32 (Scientific Research and Experimental Development (SR&ED) Expenditures Claim) and form T1174 (Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development - SR&ED), the pensionable earnings for 2017 increased from $54,900 to $55,300.

   6. Schedule 422: British Columbia film and television tax credit rate reduction

      The rate has changed for the digital animation, visual effects and post-production tax credit. For principal photography before October 1, 2016, enter 17.5%. For after September 30, 2016, the rate is 16%.

   7. Reminder from Revenu Québec: EFILE notes to financial statements for GIFI

      We would like to remind our users that they can use the keyword QcEfile-Attach to identify the file being attached to the corporation's Quebec return as a supporting document. The notes to the financial statements can be included as a .pdf file, instead of being submitted by mail in paper form.

   8. "UNVERIFIED" watermark on the Quebec tax return

      Revenu Québec has informed us that there are multiple users who submit the Quebec return with the watermark "Unverified". Please do not submit the return with this feature on as it causes processing delays. To access the feature, go to the Preferences menu > User's defaults > Miscellaneous tab > Verification requirements.

3. New forms

   Quebec

   • CO-771.1.3.AT - Business Limit Allocated to a Corporation with a Specified Corporate Income

     This new form is intended for any corporation that wishes to allocate a portion or all of its business limit amount to a corporation with a specified corporate income for a taxation year that begins after March 21, 2016.

     This is to address concerns about corporate structures that increase access to the small business deduction.

     The keyword SBD-Agreement opens the group in order to enter information relating to this form.

   • CO-771.2.1.AT - Business Limit Allocated to a Corporation That is a Designated Member of a Partnership

     This new form is intended for any individual who is a member of a partnership during its taxation year and who wishes to allocate a portion or all of his specified partnership business limit amount for that year to a corporation whose taxation year ends after March 26, 2016, and that is a designated member of that partnership.

     This is to address concerns about partnership structures that increase access to the small business deduction since some taxpayers have implemented structures to circumvent the application of the specified partnership income rules.

     The keyword SBD-Agreement opens the group in order to enter information relating to this form.

4. Revised forms

   Federal

   • Schedule 200 - T2 Corporation Income Tax Return (2016 and later tax years)

     • This form has undergone quite a few changes and now has 9 pages instead of 8 pages.

     • Line 312 pertaining to gifts to Canada, a province, or a territory, was deleted.

     • New lines have been added in the Small business deduction section. These lines pertain to budget 2016 which addresses concerns about corporate structures that increase access to the small business deduction.

     • The keyword SBD-Agreement opens the group in order to enter information relating to this form.

     • New lines have also been added to the calculation of the Refundable portion of Part I tax, Dividend refund, and Part I tax.

   • Schedule 1 - Net Income (Loss) for Income Tax Purposes (2016 and later tax years)

     • Lines 205 (Book loss on joint ventures and partnerships) and 305 (Book income of joint venture or partnership) have been deleted.

     • New line 248 (Book loss on joint ventures), line 249 (Book loss on partnerships), line 348 (Book income on joint ventures) and line 349 (Book income on partnership) were added.

     • In the "Other additions" and "Other deductions" sections of the form, you can now have infinite number of occurrences as it is no longer limited to 5 "Other additions" or 5 "Other deductions".

   • Schedule 2 - Charitable Donations and Gifts (2016 and later tax years)

     This form has been updated to reflect the fact that the section pertaining to "Gifts to Canada, a province or a territory" has been deleted.

     The keyword Charity with the option Gifts to Canada or province other than Ontario and all other keywords in this group relating to this option can no longer be entered as they should be treated as deductible under Part 1 - Charitable donations.

     Please verify your data entry as not all the information in the group has been transferred under Charitable donations (for example, CharityLim ).

   • Schedule 3 - Dividends Received, Taxable Dividends Paid, and Part IV Tax Calculation (2016 and later tax years)

     • New line 241 has been added for the amount of dividends that were received before 2016.

     • New line 275 has been added for the amount of dividends that were received after 2015.

   • Schedule 5 - Tax Calculation Supplementary - Corporations (2016 and later tax years)

     A new line 841 has been added for the certificate number for the Nova Scotia capital investment tax credit. Use the keyword Cert# in the ProvCreditOV group.

   • Schedule 17 - Credit Union Deductions (2015 and later tax years)

     The form has been updated to reflect the fact that the rate for the preferred-rate amount remains at 17.5% for tax years ending after 2016 due to the fact that Budget 2016 proposes that the small business tax rate remain at 10.5% after 2016.

   • Schedule 31 - Investment Tax Credit - Corporations (2014 and later taxation years)

     Part 11 (Investment tax credits on SR&ED expenditures) has changed. The new line 490 has been added for the investment tax credit on the repayment at a rate of 15%.

   • Schedule 32 - Scientific Research and Experimental Development (SR&ED) Expenditures Claim

   • Schedule 62 (T1146) - Agreement to Transfer Qualified Expenditures Incurred in Respect of SR&ED Contracts Between Persons Not Dealing at Arm's Length

   • Schedule 300 - Newfoundland and Labrador Manufacturing and Processing Profits Tax Credit (2016 tax year)

   • Schedule 305 - Newfoundland and Labrador Capital Tax on Financial Institutions (2016 and later tax years)

   • Schedule 307 - Newfoundland and Labrador Corporation Tax Calculation (2016 and later tax years)

   • Schedule 322 - Prince Edward Island Corporation Tax Calculation (2016 and later tax years)

   • Schedule 366 - New Brunswick Corporation Tax Calculation (2016 and later tax years)

     This form has been updated in order to delete the lines that make reference to days in the tax year before Jan 1, 2015, for the New Brunswick tax at the lower rate.

   • Schedule 411 - Saskatchewan Corporation Tax Calculation (2016 and later tax years)

   • Schedule 421 - British Columbia Mining Exploration Tax Credit (2016 and later taxation years)

   • Schedule 440 - Yukon Manufacturing and Processing Profits Tax Credit (2015 and later taxation years)

   • Schedule 566 - Ontario Innovation Tax Credit (2015 and later tax years)

     In Part 2 (SR&ED qualified expenditure pool), lines 200, 205 and 210 have been deleted. As a result, the keyword OntITC-Exp with the option SR&ED capital - ITC have been deleted as well.

   • T1174 - Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED)

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

   • T2002 - Election, or Revocation of an Election, Not to Be a Canadian-Controlled Private Corporation (2006 and later tax year)

   • T2 Bar Code Return

   Quebec

   • CO-17 - Corporation Income Tax Return

     • Line 47 (Proportion of the corporation's activities attributable to manufacturing and processing) has been deleted.

     • Line 250a has been revised to reflect the new form CO-726.PF. Use the keyword Tax-Inc-Add with the option Income-averaging mechanism for forest producers (CO-726.PF).

     • New option Job creation in Gaspésie/maritime regions has been added to the keyword Que-Credits .

     • New options Income allocated to a tax-free reserve by shipowner and Job creation - Gaspésie/maritime regions for the keyword Special-Tax .

   • CO-17 - 5-year Summary

   • COR-17.W - Keying Summary for Corporation Returns (Note: This form is currently available in French only.)

     This form has been updated to reflect the changes affecting the following forms:

     • For the CO-17:

       • Line 47 has been removed.

     • For the CO-771:

       • In Part 1: Boxes 05a, 05b, 05c, 06, O7a and 07b are added.

       • In Part 3: Line 14b is added, Lines 18ji to 18p have replaced Boxes 18a to 18h.

       • In Part 5: Lines 35a, 35b are added.

       • In Part 6: Lines 44d, 44f, 44j, 44k and 44l are added.

       • In Part 8: Line 94b is added.

       • In Part 10: Line 99 is captured in the Keying Summary.

       • In Part 11: Lines 187a and 187b are added, Line 210 is captured in the Keying Summary.

     • For the CO-786:

       • In Part 1: Boxes 06 is added.

       • In Part 4: Line 25a and 25b are added.

       • In Part 5: Lines 50 to 54 are added.

     • For the RD-222:

       • In Part 3: Line 71 is added.

   • COR-17.X - Keying Summary for form CO-130.A (Note: This form is currently available in French only.)

   • COR-17.Y - Keying Summary for form CO-771.1.3 (Note: This form is currently available in French only.)

     This form has been updated to reflect the changes on Form CO-771.1.3.

   • COR-17.Z - Keying Summary for Form CO-1137.E (Note: This form is currently available in French only.)

   • CO-17S.3 - Dividends Received and Taxable Dividends Paid

   • CO-17.A.1 - Net Income for Income Tax Purposes

   • CO-156.TR - Additional Deduction for Transportation Costs of a Small and Medium-Sized Business

   • CO-502 - Election in Respect of a Dividend Paid Out of a Capital Dividend Account

     In Part 1 (Renseignements sur la société / Information on the corporation ), new lines have been added for the address and phone number of the contact person.

   • CO-771 - Calculation of the Income Tax of a Corporation

   • CO-771.1.3 - Associated Corporations' Agreement Respecting the Allocation of the Business Limit and Calculation of the Business Limit

     • The following parts have been deleted:

       • Part 5 (Business limit for a corporation whose taxation year comprises less than 51 weeks).

       • Part 6 (Reduced business limit).

       • Part 7 (Business limit used to calculate the small business deduction).

     • A new Part 5 (Plafond des affaires de la société demandeuse / Business limit of the applicant corporation) has been added.

   • CO-771.2.1.2 - Income from an Eligible Business Carried On in Canada by a Member of a Partnership

     This form has been updated and is now used for both a corporation that is a member or a designated member of a partnership.

     This is due to the changes that were introduced in the 2016 budget regarding the multiplication of the small business deduction in certain partnership structures.

     The keyword SBD-Agreement opens the group in order to enter information relating to this form.

   • CO-786 - Deduction for Patronage Dividends

     • New tick box 6 in Part 1 (Renseignements sur la société / Information on the corporation) has been added.

     • New line 25a has been added in Part 3. Use the keyword Patron-Trans in the keyword group Patronage .

     • All new Part 5 (Revenu provenant d'une entreprise admissible exploitée au Canada / Income from an eligible business operated in Canada) was added.

   • CO-1029.8.33.13 - Tax Credit for the Reporting of Tips

     • New line 32a (Adjustment relating to the shareholders) has been added in Part 2.4 (Employer QPIP premium). Use the keyword Tip-Info with the option Adjustment pertaining to shareholders for QPIP.

     • New line 44a (Adjustment relating to the shareholders) has been added in Part 2.6 (Employer EI premium). Use the keyword Tip-Info with the option Adjustment pertaining to shareholders for EI.

   • CO-1029.8.36.EM - Tax Credit Relating to Resources (Note: This form is currently available in French only.)

     This form has been updated to reflect the increase in the rates of the refundable tax credit for resources in respect of mining exploration expenses in the Near North or Far North which have been increased by 25%.

     Due to these rate changes, the form has been updated as follows:

     • In Part 2 (Information regarding the expenses), lines 05g, 05h, 05i, 05j, 05k, 05l have been deleted and new lines 05m, 05n and 05o have been added.

     • New Part 3.1.2 (Frais d'exploration pétrolière ou gazière / Oil or gas exploration expenses) for a corporation or partnership that does not operate any mineral resource or oil or gas well in reasonable commercial quantities.

     • New Part 3.2.2 (Frais d'exploration pétrolière ou gazière / Oil or gas exploration expenses) for a corporation or partnership that operates a mineral resource or an oil or gas well in reasonable commercial quantities.

     • New Part 7.1.2 (Frais d'exploration pétrolière ou gazière / Oil or gas exploration expenses) for a corporation or partnership that does not operate any mineral resource or oil or gas well in reasonable commercial quantities.

     • New Part 7.2.2 (Frais d'exploration pétrolière ou gazière / Oil or gas exploration expenses) for a corporation or partnership that operates a mineral resource or an oil or gas well in reasonable commercial quantities.

   • CO-1029.8.36.IN - Tax Credit for Investment (Note: This form is currently available in French only.)

     • Several region codes have been added, deleted, while some have been revised. Please verify your data entry and adjust accordingly.

     • Please note that the tax credit will no longer apply for property obtained after December 31, 2016, other than the property acquired in the remote zone, the eastern part of the administrative region of Bas-Saint-Laurent or in the intermediate zone.

   • CO-1029.8.36.SM - Tax Credit for the Production of Performances (Note: This form is currently available in French only.)

   • CO-1029.8.36.TM - Tax Credit for Multimedia Titles (Note: This form is currently available in French only.)

     New Part 3 was added to indicate the employees for which the annual limit respecting the qualified labour expenditure does not apply.

     Use the keyword ELECTION.M or ELECTION.CON in the MultiMedia group to indicate which employees the corporation has elected not to have the $100,000 limit applied to.

   • COZ-1027.P - Paying a Balance Due - Corporations (Note: This form is currently available in French only.)

   • COZ-1179 - Logging Operations Return

     This form has been updated and reflects the increase in the threshold for the tax exemption on logging operations

     The exemption threshold for the tax on logging operations will be raised from $10,000 to $65,000. This amendment to the tax legislation will apply to a taxpayer's taxation year beginning after the day of the budget speech (March 17, 2016, budget day).

     New lines 12a and 12b have been added and pertain to corporations that ceased their logging operations. Use the keywords Ceased-Op and DateCeased in the LoggingReturn group.

   • RD-222 - Deduction Respecting Scientific Research and Experimental Development Expenditures

     In Part 3 (Deductible expenditures for the year), a new line 71 (Tax credits for R&D granted by Revenu Québec for the year) has been added. Use the keyword Exclud-Exp with the option SR&ED tax credit granted by RQ for the year [Q71].

   • RD-1029.7 - Tax Credit for Salaries and Wages (R&D)

   • TP-985.22 - Information Return for Registered Charities and Other Donees

     • New line 9 has been added that indicates whether or not the charity holds an interest in a limited partnership. Use the keyword LimPartnerInt.c in the CharityType group.

     • This return now contains a new Schedule C for a summary of gifts made to qualified donees as well as a new Schedule D for directors and other officers.

   • TP-997.1 - Information Return for Tax-Exempt Entities

     In Part 6 (Location of registers and books of account), a new line has been added for the telephone extension number of the contact person.

   Alberta

   • AT1 5-year Summary

   • AT1 Schedule 1 - Alberta Small Business Deduction

   In-house forms

   • Schedule 200 - Planning Summary

   • Schedule 200 - 5-year Planning Summary

5. Deleted forms

   Quebec

   • CO-17S.2 - Gifts to Canada or a Province

6. New keywords

   1. In the CharityReturn group, pertaining to Quebec form TP-985.22 (Information Return for Registered Charities and Other Donees):

      1. Amended.ch : Whether the return is an amended return

         Use the keyword Amended.ch to indicate whether or not the return is an amended return.

   2. In the CONTACT-PERSON subgroup of the DividendPaid main keyword group, pertaining to Quebec form CO-502 (Election in Respect of a Dividend Paid Out of a Capital Dividend Account):

      1. POBOX.E : Post office box number

         This is the post office box number of the contact person. If this is entered, DT Max will print "P.O. Box" and the number. Do not enter "P.O. Box" or "#". If nothing is entered, DT Max will understand that there is no relevant P.O. box number and will not print anything.

   3. In the keyword group Address , pertaining to Quebec form TP-997.1 (Information Return for Tax-Exempt Entities):

      1. Extension : Telephone extension number - day

         This is the corporation's day telephone extension number.

   4. In the Name.m subgroup of the MultiMedia main keyword group, pertaining to Quebec form CO-1029.8.36.TM (Tax Credit for Multimedia Titles):

      1. ELECTION.M : Corporation elects to prevent the $100,000 annual limit from applying for the eligible employee

         The first 20% exclusion rule will be eased to allow a qualified corporation to elect to exclude a qualified labour expenditure from the application of the $100,000 limit. By making such an election, the corporation prevents the first 20% exclusion rule from applying.

         Thus, the $100,000 limit will not apply to a qualified labour expenditure incurred in the year and paid in respect of an eligible employee of the corporation where the corporation so elects for the year, with regard to the eligible employee.

         Use the keyword ELECTION.M to indicate if the corporation elects to prevent the annual limit from applying for the eligible employee.

   5. In the Contractor.m subgroup of the MultiMedia main keyword group, pertaining to Quebec form CO-1029.8.36.TM (Tax Credit for Multimedia Titles):

      1. ELECTION.CON : Corporation elects to prevent the $100,000 annual limit from applying for the eligible employee

         The first 20% exclusion rule will be eased to allow a qualified corporation to elect to exclude a qualified labour expenditure from the application of the $100,000 limit. By making such an election, the corporation prevents the first 20% exclusion rule from applying.

         Thus, the $100,000 limit will not apply to a qualified labour expenditure incurred in the year and paid in respect of an eligible employee of the subcontractor with which the corporation was not dealing at arm's length, where the corporation so elects for the year, with regard to the eligible employee.

         Use the keyword ELECTION.M to indicate if the corporation elects to prevent the annual limit from applying for the eligible employee.

   6. In the new SBD-Agreement group, pertaining to new Quebec forms CO-771.2.1.AT (Business Limit Allocated to a Corporation That is a Designated Member of a Partnership) and CO-771.1.3.AT (Business Limit Allocated to a Corporation with a Specified Corporate Income):

      1. IDENT-NUM.SBD : Quebec identification number

         Use the keyword IDENT-NUM.SBD to enter the Quebec identification number.

      2. NEQ.SBD : Quebec enterprise number (NEQ)

         Use the keyword NEQ.SBD to enter the Quebec enterprise number (NEQ).

      3. SIN.SBD : Social insurance number of the partner (SIN)

         Use the keyword SIN.SBD to enter the social insurance number (SIN) of the partner.

      4. ADDRESS.SBD : Street address

         Use the keyword ADDRESS.SBD to enter the street address.

      5. CITY.SBD : City

         Use the keyword CITY.SBD to enter the city.

      6. PROVINCE.SBD : Province

         Use the keyword PROVINCE.SBD to select the province.

      7. STATE.SBD : State

         Use the keyword STATE.SBD to select the state.

      8. COUNTRY.SBD : Country if not Canada

         If the country is not Canada, use the keyword COUNTRY.SBD to select the country.

      9. POSTCODE.SBD : Postal code

         Use the keyword POSTCODE.SBD to enter the postal code.

      10. ZIPCODE.SBD : USA zip code

          Use the keyword ZIPCODE.SBD to enter the zip code.

      11. FOR-POST.SBD : Foreign postal code

          Use the keyword FOR-POST.SBD to enter the foreign postal code.

      12. YEAR-BEGIN.SBD : Beginning date of partnership's fiscal period

          Use the keyword YEAR-BEGIN.SBD to enter the beginning date of the partnership's fiscal period. This keyword is required if the partnership's fiscal period is less than 365 days or 366 days in the case of a leap year.

      13. YEAR-END.SBD : Year end

          Use the keyword YEAR-END.SBD to enter the year end.

      14. TAXYEAR.SBD : Tax year if the partner is an individual

          Use the keyword TAXYEAR.SBD to enter the tax year if the partner is an individual.

      15. MEMBER-INTEREST% : Partner's percentage interest in partnership

          Use the keyword MEMBER-INTEREST% to enter the partner's percentage interest in the partnership.

      16. REVENUE.SBD : Revenue from goods and or services supplied

          Use the keyword REVENUE.SBD to enter revenue from goods and or services supplied to the partnership or private corporation.

      17. BUSLIM-ALLOC.SBD : Business limit allocated

          Use the keyword BUSLIM-ALLOC.SBD to select the type of business limit allocated.

      18. TITLE.SBD : Title of person authorized to sign and signing date

          Use the keyword TITLE.SBD to enter the title of the person authorized to sign and signing date.

      19. SBD-AGREEMENT : Type of agreement to allocate small business deduction

          Use the keyword SBD-AGREEMENT to select the type of agreement to allocate the small business deduction.

      20. PARTNER-NAME.SB : Name of partner who is allocating the SBD to corporation

          Use the keyword PARTNER-NAME.SB to enter the name of the partner allocating the small business deduction to the filing corporation.

      21. PARTNERSHIPNAME : Name of partnership the corporation is supplying goods and or services to

          Use the keyword PARTNERSHIPNAME to enter the name of the partnership the filing corporation is supplying goods and / or services to.

      22. PARTNERSHIPNAME.S : Name of partnership the corporation is a member of

          Use the keyword PARTNERSHIPNAME.S to enter the name of the partnership the filing corporation is a member of. The information regarding this partnership should be entered in the RELATEDPARTY keyword group. The name of the partnership entered in the keyword PARTNERSHIPNAME.S must be an exact match to the entry in the keyword NAME.RE in the RELATEDPARTY keyword group.

      23. DES-PARTNER-NAME : Name of corporation receiving allocation of SBD

          Use the keyword DES-PARTNER-NAME to enter the name of the corporation that the filing corporation is allocating the small business deduction to.

      24. PRIVATECORP-NAME : Name of corp. allocating SBD to filing corp.

          Use the keyword PRIVATECORP-NAME to enter the name of the corporation allocating the small business deduction to the filing corporation.

      25. SUPPLIERCORP-NAME : Name of corp. receiving allocation of SBD

          Use the keyword SUPPLIERCORP-NAME to enter the name of the corporation receiving allocation of the small business deduction from the filing corporation.

      26. REVENUE.S : Filing corp. revenue from goods and or services supplied

          Use the keyword REVENUE.S to enter revenue from goods and or services supplied to the partnership or private corporation.

      27. BUSLIM-ALLOC : Business limit allocated by filing corporation

          Use the keyword BUSLIM-ALLOC to select the business limit allocated by filing corporation.

      28. CCPC.SBD : Whether the corporation is a CCPC

          Use the keyword CCPC.SBD to indicate whether or not the allocating/supplier corporation is a Canadian-controlled private corporation (CCPC).

   7. In the Activity group, pertaining to the electronic transmission by insurance corporations of documents attached to their Quebec return:

      1. Doc-Name : Name of the file being attached

         Use the keyword Doc-Name to enter the name of the file being attached.

      2. Doc-ID : Type of document being attached

         Use the keyword Doc-ID to enter the type of document being attached.

      3. Doc-Description : Description of the file being attached

         Use the keyword Doc-Description to enter the description of the file being attached.

      4. CRA-INS-ATTACH : Attachment to be transmitted with the federal return

         Please refer to point Electronically transmitting attachments to the Canada Revenue Agency for insurance corporations in the Version highlights section above for a detailed description of this keyword.

   8. Standalone keyword, pertaining to the electronic transmission by insurance corporations of documents attached to their Quebec return:

      1. E-ATTACHINSERR : Electronic attachment error code

         The keyword E-ATTACHINSERR lists the electronic attachment error message(s) received. It relates specifically to insurance corporations.

   9. In the LoggingReturn group, pertaining to Quebec form COZ-1179 (Logging Operations Return):

      1. Ceased-Op : Whether the corporation ceased its logging operations

         Use the keyword Ceased-Op to indicate whether or not the corporation has ceased its logging operations.

      2. DateCeased : Date corporation ceased its logging operations

         If the corporation has ceased its logging operations, use the keyword DateCeased to enter the date these operations were ceased.

   10. In the SBD-Agreement group, pertaining to federal Schedule 200 (T2 Corporate Income Tax Return):

       1. BUS-NUM-FED : Federal business number of corporation

          Use the keyword BUS-NUM-FED to enter the federal business number of the corporation.

   11. In the CharityType group, pertaining to Quebec form TP-985.22 (Information Return for Registered Charities and Other Donees):

       1. LimPartnerInt.c : Holds an interest in a limited partnership

          Use the keyword LimPartnerInt.c to indicate if the charity, at any time in the taxation year, holds an interest in a limited partnership.

       2. Percentage.c : Holds percentage interest in a limited partnership

          Use the keyword Percentage.c to enter the percentage of interest held in a limited partnership.

       3. DirectInt.c : Was it a direct interest?

          Use the keyword DirectInt.c to indicate if the interest held in a limited partnership was a direct interest.

   12. In the Director subgroup, under the CharityType group, also pertaining to Quebec form TP-985.22:

       1. SPECIFY.D : Specify the type of gifts in kind (QC)

          Use the keyword SPECIFY.D to specify the type of gifts in kind. This information will appear on the TP-985.22.

   13. In the NameQualDonee subgroup, under the CharityType group, also pertaining to Quebec form TP-985.22:

       1. STREET.CH : Street of the qualified donees

          Use the keyword STREET.CH to enter the street of the qualified donees' address.

       2. STATE.CH : State of qualified donees

          Use the keyword STATE.CH to enter the state of the qualified donees' address.

       3. COUNTRY.CHR : Country of qualified donees

          Use the keyword COUNTRY.CHR to enter the country of the qualified donees' address.

       4. POSTCODE.CH : Postal code of the qualified donees

          Use the keyword POSTCODE.CH to enter the postal code of the qualified donees' address.

       5. ZIPCODE.CH : USA ZIP code of the qualified donees

          Use the keyword ZIPCODE.CH to enter the USA ZIP code of the qualified donees' address.

       6. FOREIGNCODE.CH : Foreign postal code of the qualified donees

          Use the keyword FOREIGNCODE.CH to enter the foreign postal code of the qualified donees' address.

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

       1. Hours-Employees : Hours worked by employees of the corp. in current year

          Use the keyword Hours-Employees to indicate the number of hours worked by the employees of the corporation in current year.

   15. In the RelatedParty group, also pertaining to Quebec form CO-771:

       1. Hours-Employees.re : Hours worked by employees of the related party

          Use the keyword Hours-Employees.re to indicate the number of hours worked by the employees of the related party.

       2. Sector : Activity sector of the related party

          Use the keyword Sector to indicate the activity sector in which the related party is involved.

   16. In the CorpHistory group, also pertaining to Quebec form CO-771:

       1. Hours-Employees.h : Hours worked by employees of the corp. in the prior year

          Use the keyword Hours-Employees.h to indicate the number of hours worked by the employees of the corporation in the prior year.

7. New options

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

      Income-averaging mechanism for forest producers (CO-726.PF)
      Preferred units received in the form of patronage dividends
      

   2. For the keyword Patron-ABI , pertaining to Quebec form CO-786 (Deduction for Patronage Dividends):

      Total paid to all customers, attributable to ABI - QC

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

      08 Abitibi-Témiscamingue after 31/12/2016 & bef 01/01/2023
      01 East Bas-Saint-Laurent (invest. before June 5, 2014)
      01 East Bas-Saint-Laurent after 04/06/2014 & bef 01/01/2017
      01 East Bas-Saint-Laurent after 31/12/2016 & bef 01/01/2023
      53 West Bas-Saint-Laurent (invest. before June 5, 2014)
      53 West Bas-Saint-Laurent after 04/06/2014 & bef 01/01/2017
      53 West Bas-Saint-Laurent after 31/12/2016 & bef 01/01/2023
      

   4. For the keyword Tip-Info , pertaining to Quebec form CO-1029.8.33.13 (Tax Credit for the Reporting of Tips) :

      Adjustment pertaining to shareholders for EI
      Adjustment pertaining to shareholders for QPIP
      

   5. For the keyword Exclud-Exp , pertaining to Quebec form RD-222 (Deduction Respecting Scientific Research and Experimental Development Expenditures):

      SR&ED tax credit granted by RQ for the year [Q71]

   6. For the keyword Que-Credits , pertaining to Quebec form CO-17 (Corporate Income Tax Return):

      Job creation in Gaspésie/maritime regions

   7. For the keyword Special-Tax , also pertaining to Quebec form CO-17:

      86 Income allocated to a tax-free reserve by shipowner
      88 Job creation - Gaspé/maritime regions
      

   8. For the keyword Resource-Type , pertaining to Quebec form CO-1029.8.36.EM (Tax Credit Relating to Resources):

      Exploration - no oil or gas well (Near/Far North)
      Exploration - no oil or gas well (Elsewhere in Qc)
      Exploration - oil or gas well (Near/Far North)
      Exploration - oil or gas well (Elsewhere in Qc)
      

   9. For the keyword DATE-INCURRED , also pertaining to Quebec form CO-1029.8.36.EM:

      After June 4 2014, & before Mar 18 2016 (Near/Far North)
      After March 17, 2016 (Near/Far North)
      

   10. For the keyword Letter-Data , pertaining to Quebec forms CO-771.2.1.AT (Business Limit Allocated to a Corporation That is a Designated Member of a Partnership) and CO-1029.8.36.TM (Tax Credit for Multimedia Titles):

       CO-771.2.1.AT - Business limit - corp. design. member partnership
       CO-1029.8.36.TM - Multimedia titles [0=No, 1=Yes]
       

   11. For the new keyword SBD-AGREEMENT , also pertaining to Quebec forms CO-771.2.1.AT and CO-1029.8.36.TM:

       Corp. is a designated partner
       Corp. is allocating SBD to designated partner
       Corp. is a supplier corporation
       Corp. is allocating SBD to a supplier corporation

   12. For the new keywords BusLim-Alloc and BUSLIM-ALLOC.SBD , also pertaining to Quebec forms CO-771.2.1.AT and CO-1029.8.36.TM:

       Business limit alloc. to filing corp who is design. partner
       Business limit alloc. to this specified designated partner
       Business limit applies to private corp. before allocation
       Total business limit alloc. to other supplier corporations
       Business limit alloc. to filing corp who is a supplier corp
       Business limit alloc. to this specified supplier corp.
       

   13. For the keyword Progress , pertaining to the electronic transmission by insurance corporations of documents attached to their Quebec return:

       Efile acknowledgement - federal attachment (insurance corp)

   14. For the new keyword Doc-ID , also pertaining to the electronic transmission by insurance corporations of documents attached to their Quebec return:

       T2 schedule 150
       Financial statements
       Notes to financial statements
       Annual regulatory reports
       Annual regulatory supplements
       ORSA-Own Risk Solvency Assessment Report
       List of partnership account numbers
       Gross investment revenue
       T2100
       T2016
       T2142
       Other elections
       Branch Gross Investment Revenue (CIF)
       List of realized and unrealized gains
       List of designated assets
       Resolutions and agreements
       Explanatory notes
       

   15. For the keyword Net-Inc-Add , pertaining to federal Schedule 1 (Net Income (Loss) for Income Tax Purposes):

       Book loss on joint ventures

   16. For the keyword Net-Inc-Ded , also pertaining to federal Schedule 1:

       Book income on joint venture

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

       Income as per 771.4 paid/payable by associated corp.

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

       Gift of building intended for cultural purp.

       Other (specify)

8. Revised options

   1. For the keyword Net-Inc-Add , pertaining to federal Schedule 1 (Net Income (Loss) for Income Tax Purposes):

      Book loss on partnerships

   2. For the keyword Net-Inc-Add , also pertaining to federal Schedule 1:

      Book income on partnership

   3. For the keyword Amount-Gifts , pertaining to Quebec form TP-985.22 (Information Return for Registered Charities and Other Donees):

      Amount of gifts-in-kind (specify)

9. Deleted options

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

      02 Saguenay - Lac-Saint-Jean
      04 Mauricie
      01 East Bas-Saint-Laurent (invest. before Nov. 21, 2012)
      50 RCM of Vallée-de-la-Gatineau, in the Outaouais
      51 RCM of Pontiac, in the Outaouais
      52 RCM of Antoine-Labelle, in the Laurentians
      53 West Bas-Saint-Laurent (invest. before Nov. 21, 2012)
      

   2. For the keyword OntITC-Exp , pertaining to federal Schedule 566 (Ontario Innovation Tax Credit):

      SR&ED capital - ITC

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

      Gifts to Canada or province other than Ontario