What's new for T1/T3/T5013 Internet version 22.05?

The latest DT Max program update is now available for downloading. It features the T1/TP-1 program for the tax years 2007 to 2018 inclusively, as well as the T3/TP-646 program for the tax years ending from 2007 to 2018 inclusively. It also features the fully functional T5013 program for paper and electronic filing of the Partnership Information Return (T5013 forms) for fiscal periods ending from 2013 to 2018. Installing this version will update your version of DT Max to 22.05.

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

In this version...

DT Max T1

1. Quebec TP-1 efile re-enabled for tax year 2016

DT Max T3

1. Program certification
2. Version highlights/Tax changes
   1. Known issues fixed in version 22.05
      1. TP-646 box 10a not displaying the correct date for 2018
      2. Schedule 9 - Question 5, line 9005
   2. Changes to eligible and other than eligible dividends tax rates
   3. Reduction of the general tax rate for SIFT trusts
   4. New option allowing the selection of the address to be used for a business in the BUSINESS group
   5. New NAICS codes added
   6. CCA Class 14.1 - Eligible capital property
   7. T3ON Ontario Tax: Changes to the Ontario surtax
   8. Qualified disability trust (QDT) recovery tax
3. New forms
4. Revised forms
5. New keywords
6. Deleted keywords
7. New options
8. Deleted options

DT Max T5013

1. Program certification
2. Version highlights
   1. Schedule 9 - List of Partnerships
   2. T661: Increase of pensionable earnings
   3. NAICS codes added
3. Revised forms
4. New forms and related keywords
5. New keywords
6. Deleted keywords
7. New options
8. Deleted options

DT Max T1

1. Quebec TP-1 efile re-enabled for tax year 2016

   We re-enabled the TP-1 Quebec 2016 electronic submissions feature after it was disabled under version 22.01.

   Reminder: According to information from Revenu Québec, you can electronically file the original tax returns for the 2016 and 2017 taxation years until 2021, except during a scheduled system closure (such as the one scheduled from January 26 to February 17, 2019).

DT Max T3

1. Program certification

   DT Max T3 is certified under the following authorization numbers:

   Paper filing

   Federal schedules: CRA-18-501

   Quebec schedules: RQFI-1801

   Federal slips: RC-18-119

   Quebec slips: FS1816009

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

   Electronic filing

   Quebec RL-16 slip: RQ-18-16-001

2. Version highlights/Tax changes

   1. Known issues fixed in version 22.05

      1. TP-646 box 10a not displaying the correct date for 2018

         In previous versions of DT Max T3, box 10a of the TP-646 did not display the correct date in 2018 only, when the date of death of the taxpayer is offset by one day from the beginning date of the trust's tax year. This issue has been corrected in version 22.05.

      2. Schedule 9 - Question 5, line 9005

         Box 9005 was being automatically ticked "Yes" whenever there was a beneficiary. However, this box should only be ticked when the attribution rules apply. Therefore, starting with version 22.05, this box will only be ticked when the keyword Transferor.ben is used in the Beneficiary group.

   2. Changes to eligible and other than eligible dividends tax rates

      The gross-up rate applicable to ordinary dividends paid or deemed paid after 2017 is reduced from 17% to 16% of the actual amount of dividends.

      Quebec changes to the dividend tax credit rate for ordinary dividends

      The following tax credit rates apply to the gross-up amount of ordinary dividends that are paid or deemed paid in 2018:

      • From January 1 to March 27, 2018, the rate applicable to ordinary dividends is 7.05%.

      • From March 28 to December 31, 2018, the rate is 6.28%.

      Quebec changes to the dividend tax credit rate for eligible dividends

      The following tax credit rates apply to the gross-up amount of eligible dividends that are paid or deemed paid in 2018:

      • From January 1 to March 27, 2018, the rate applicable to eligible dividends is 11.90%.

      • From March 28 to December 31, 2018, the rate is 11.86%.

      Dividend tax credit rates are gradually being reduced. The table below shows the rates for 2017 to 2020.

      FEDERAL:

      Other than eligible Dividends:	Gross-up rate	Tax Credit
      		% of grossed-up taxable dividends [Actual amount of dividends x (1 + gross-up rate)] x rate	% of gross-up amount (Actual amount of dividends x gross- up rate) x rate
      ■   2018	16%	10.0313%	0.7273
      ■   2019	15%	9.0301%	0.6923

      QUEBEC:

      Eligible Dividends:	Gross-up rate	Tax Credit
      		% of grossed-up taxable dividends (Actual amount of dividends x 1.38) x rate	% of gross-up amount (Actual amount of dividends x 38%) x rate
      ■   Before March 27, 2018	38%	11.90%	0.4322
      ■   March 28, 2018 - Dec. 31, 2018	38%	11.86%	0.4307
      ■   2019	38%	11.78%	0.4278
      ■   2020	38%	11.70%	0.42489

      
      
      

      Ordinary Dividends:	Gross-up rate	Tax Credit
      		% of grossed-up taxable dividends [Actual amount of dividends x (1 + gross-up rate)] x rate	% of gross-up amount (Actual amount of dividends x gross- up rate) x rate
      ■   2017	17%	7.05%	0.485205
      ■   Jan. 1, 2018 - March 27, 2018	16%	7.05%	0.511125
      ■   March 28, 2018 - Dec. 31, 2018	16%	6.28%	0.4553
      ■   2019	15%	5.55%	0.4255

      In DT Max T3, for Quebec, new tables have been added to the Expense Allocation form and to the Beneficiary Income Allocation form as different rates apply to the dividends depending on the date paid or deemed paid. These different amounts, allocated to the beneficiaries, will be assigned separate codes on the RL-16 slip.

   3. Reduction of the general tax rate for SIFT trusts

      The general corporation tax rate for Quebec is being gradually reduced. The rate is 11.7% in 2018, 11.6% in 2019 and 11.5% in 2020. The rate reductions take effect on January 1 of each year. This rate is reflected on Quebec Schedule E.

   4. New option allowing the selection of the address to be used for a business in the BUSINESS group

      Starting with tax year 2018, the keyword Business-Address has been added to the Business keyword group, which allows you to specify whether you want DT Max to use the trustee's address displayed as the business address.

      You can also select the option to enter a different address for the company. In this case, the keywords Street.bus , City.bu and Province.bu will now be mandatory.

   5. New NAICS codes added

      The CRA has updated their NAICS and new codes have been added to the list. More specifically, the new codes are as follows:

      111412 Cannabis grown under cover
      111995 Cannabis grown in open fields
      312310 Cannabis product manufacturing
      413410 Cannabis merchant wholesalers
      453993 Cannabis stores
      

   6. CCA Class 14.1 - Eligible capital property

      The in-house calculation tables for Class 14.1 have been modified to have a more comprehensive view of the calculations.

   7. T3ON Ontario Tax: Changes to the Ontario surtax

      The Ontario budget tabled on March 28, 2018, proposed changes to the Ontario surtax and consequently new tax brackets were added. These proposed changes were integrated in version 21.30 of DT Max T3.

      As these changes were not approved by legislation, the surtax and the existing five tax brackets have been indexed and reinstated.

   8. Qualified disability trust (QDT) recovery tax

      Under subsection 122(2), a QDT may be subject to a recovery tax in respect to the two previous years. The intent of the recovery tax is to "recover" the tax savings the QDT was entitled to, based on its income being taxed at a graduated rate rather than the highest marginal rate.

      The formula for this calculation is rather complicated and requires past information. For 2018, a manual entry of the information in the Trust-Hist group will be required for the applicable years. In future years, this information will automatically be carried forward and manual entries will be required only for new clients.

3. New forms

   Quebec

   • MR-69.R - Revocation of Authorization to Communicate Information or of Power of Attorney

     This new form is used to revoke an authorization or power of attorney granted to a designated person.

4. Revised forms

   Federal

   • T3 - Trust Income Tax Return

   • Schedule 1 - Dispositions of Capital Property

     The Disposition of interest in partnership to a Tax Exempt Entity, Non-Residents, certain persons and partnerships has been added to line 22.

     A new option "Partnership interest" has been added to the keyword CapitalProp to enter the dispositions.

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

   • Schedule 2 - Reserves on Dispositions of Capital Property

   • Schedule 3 - Eligible Taxable Capital Gains

     Line 3080, referring to the Farming or fishing income eligible for the capital gains deduction has been deleted.

   • Schedule 4 - Cumulative Net Investment Loss

   • Schedule 7 - Pension Income Allocations and Designations

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

     The gross-up rate of other than eligible dividends has decreased from 17% to 16%.

   • Schedule 9 - Income Allocations and Designations to Beneficiaries

     The dividend tax credit rate for dividends other than eligible dividends has been modified from 10.5217% to 10.30313%.

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

   • Schedule 11 - Federal Income Tax

     The dividend tax credit rate for dividends other than eligible dividends has been modified from 72.4138% to 72.7273%.

   • Schedule 11A - Donations and Gifts Tax Credit Calculation

     Income threshold amount has been indexed to match the highest federal income tax bracket.

   • Schedule 12 - Minimum Tax

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

     All provinces, except Nova Scotia and Prince Edward Island, have indexed their base amounts. Please refer to the knowledge base for a detailed list.

     The rate that applies to the amount of other than eligible dividends, for purposes of the dividend tax credit, has been changed for all provinces except BC, NS, NU and PEI.

     For the T3AB Alberta Tax

     • The Alberta political contribution tax credit has been eliminated for trusts.

     For the T3MB Manitoba Tax

     • The odour-control tax credit and the nutrient management tax credit have been eliminated.

     • The maximum allowable political contribution tax credit has increased from $650 to $1000 for contributions over $2,325.

     For T3ON Ontario Tax

     • Indexation of the five tax brackets and the Ontario surtax.

     For T3SK Saskatchewan Tax

     • The rate that applies on taxable income for trusts other than GRE and QDT has been reduced.

     • The maximum amount for the Saskatchewan labour-sponsored venture capital corporations tax credit has been reduced to $875 from $1000.

   • NR4 Slip and Summary

   • T3 Slip and summary

   • T3A - Request for Loss Carryback by a Trust

   • T3-ADJ - T3 Adjustment Request

   • T3 APP - Application for Trust Account Number

   • T3-DD - Direct Deposit Request for T3

   • T3FFT - T3 Federal Foreign Tax Credit

   • T3PFT - T3 Provincial or Territorial Foreign Tax Credit

   • T3M - Environmental Trust Income Tax Return

     The BC provincial tax rate changed from 11% to 12%.

     The Saskatchewan provincial tax rate changed from 11.748% to 12%.

   • T3P - Employees' Pension Plan Income Tax Return

   • T3MJ - Information on Form T3MJ, T3 Provincial Territorial Taxes for 2018 - Multiple Jurisdictions

   • T3QDT - Joint Election for a Trust to be a Qualified Disability Trust

   • T3QDT-WS - Recovery Tax Worksheet

     New column added for previous tax years during which the trust was a QDT.

     New lines added for federal and provincial tax credit information from past years.

   • T3-RCA - Retirement Compensation Arrangement (RCA) Part XI.3 Tax Return

   • T184 - 2018 Capital Gains Refund to a Mutual Fund Trust

     Provincial and territorial tax rates were changed for Saskatchewan and British Columbia.

   • T776 - Statement of Real Estate Rentals

     Lines for the business name and number have been deleted.

     Referral to Business Address has been changed to Your Address.

   • T1013 - Authorizing or Cancelling a Representative

   • T1055 - Summary of Deemed Dispositions

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

     New lines and sections added to take into account the October 3, 2016, changes in the rules related to the principal residence exemption.

     As of 2017, to be eligible for the principal residence exemption, trusts must meet additional eligibility criteria. In order to designate a residence as a principal residence, the trust must be a qualified trust as outlined in the T4013, T3 Trust Guide.

   • T1079-WS - Principal Residence Worksheet

   • T1139 - Reconciliation of 2018 Business Income for Tax Purposes

   • T1163 - 2018 Statement A - AgriStability And AgriInvest Programs Information and Statement of Farming Activities for Individuals

   • T1164 - 2018 Statement B - AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations

   • T1172 - Additional Tax on Accumulated Income Payments from RESPs

   • T1175 - 2018 farming - Calculation of Capital Cost Allowance (CCA) and Business-Use-of-Home Expenses

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

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

   • T2038 - Investment Tax Credit

     The transitional relief rate for qualified resource property has been deleted.

   • T2042 - Statement of Farming Activities

   • T2121 - Statement of Fishing Activities

   • T2125 - Statement of Business or Professional Activities

   Quebec

   • TP-646 - Trust Income Tax Return

     As of 2018, the trust account number used for the federal T3 income tax return must be entered.

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

     Line 237, referring to the Farm or fishing income derived from the disposition of incorporeal capital property, that gives entitlement to a capital gains deduction, has been deleted.

     Part 2, Summary of reserves, line 231 for property disposed of before November 13, 1981, has been removed.

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

     New lines were added to Part 1.1 and Part 2 to take into consideration the eligible dividends and the ordinary dividends received in different periods.

   • Schedule C - Summary of Allocations and Designations

     Part 2, line 414, new calculation for the dividend tax credit has been added.

     Part 3, line 423 (RL-16 box G), Farm or Fishing income giving entitlement to a deduction, has been deleted.

   • Schedule D - Carry-Back of a Loss

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

     Reduction of the general tax rate for SIFT trusts

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

   • Schedule G - Additional Information

   • Schedule H - Recovery Tax

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

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

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

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

   • RL-16 Slip

     5 new codes have been added:

     • A-4 - Split income - other capital gains (other than a capital gain covered by A-2, A-3 or H-3)

     • C11 - Actual amount of eligible dividends (January 1 to March 27, 2018)

     • C12 - Actual amount of eligible dividends (March 28 to December 31, 2018)

     • C21 - Actual amount of ordinary dividends (January 1 to March 27, 2018)

     • C22 - Actual amount of ordinary dividends (March 28 to December 31, 2018)

     1 code was deleted:

     • G-2 - Farm or Fishing income giving entitlement to a deduction

   • LM-15 - Voluntary Disclosure

   • MR-14.A - Notice Before Distribution of the Property of a Succession

     The identification numbers of the deceased and their spouse, which appear on their notices of assessment, must be entered in the form.

   • MR-69 - Authorization to Communicate Information or Power of Attorney

     In Part 3.1, box 20 has been removed.

     In Part 3.2.2 new boxes 37, Source deductions of support payments, and 38, Mining tax return, are added, and the box for The following information or documents changed from box 36 to box 45.

     Part 5, Revocation has been removed. The taxpayer can no longer use the MR-69 to revoke an authorization or a power of attorney.

     On the final page, a 2-dimensional barcode has been added.

   • TP-80 - Business or Professional Income and Expenses

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

   • TP-128.F - Income Earned by a Trust from the Rental of Immovable Property

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

   • TP-646.1 - Trust Information Return

     As of 2018, the trust account number used for the federal T3 income tax return must be entered.

   • TP-653 - Deemed Sale Applicable to Certain Trusts

     TP-653.C - Election of a Trust to Defer the Payment of Income Tax Attributable to the Deemed Disposition of its Interest in a Qualified Public Corporation

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

     Line 16, referring to the Farm or fishing income from the disposition of incorporeal capital property has been deleted.

   • TP-726.30 - Income Averaging for Forest Producers

     New lines added in Part 5 and 6 to take into account the amounts deducted in the two previous years and their respective amounts to be included in the 2018 taxable income.

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

   • TP-772 - Foreign Tax Credit

   • TP-776.42.F - Alternative Minimum Tax of a Trust

   • TP-1031.1 - Election by a Trust to Pay in Instalments the Income Tax Resulting from a Deemed Sale Applicable to Certain Trusts

   • TP-1129.53 - Income Tax Return for Environmental Trusts

     The Quebec tax rate changed from 11.8% to 11.7%.

   • T1163(Q) - 2018 Statement A - AgriStability And AgriInvest Programs Information and Statement of Farming Activities for Individuals

   • T1164(Q) - 2018 Statement B - AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations

   • T2042(Q) - Statement of Farming Activities

   • T2121(Q) - Statement of Fishing Activities

   In-house forms

   • Assembly instructions

   • Allocation of Expenses - QC

     A new table added in order to manage the allocation of the dividends received at different periods during the year.

   • Beneficiary Income Allocation (Federal and Quebec)

     For Quebec, a new table was added detailing the amount of the actual dividends, the taxable dividends and the tax credit for both the eligible and the ordinary dividends in each period allocated to each beneficiary.

   • Carryforward Schedules

   • Client letter

     Added line to sign new form MR-69.R

   • Invoice

   • Schedule 8 Supplement

     Deleted table for Actual amount of regular dividends (received in 2017).

5. New keywords

   1. In the keyword group Voluntary-Disclose , under the Legal-Rep-Name.vdp subgroup, pertaining to form LM-15, Voluntary Disclosure:

      1. Firm-Name.vdp : Name of firm or office, or business name

         Use the keyword Firm-Name.vdp to enter the name of the firm, office or business of the authorized representative. This information will be captured on Quebec form LM-15.

   2. In the keyword group Business :

      1. Business-Address : Address of the business or the address of the rental property to use.

   3. In the keyword group Authorize , pertaining to form T1013:

      1. Telephone-Rep : Phone number of legal representative

         Use the keyword Telephone-Rep to enter the legal representative's telephone number.

         DT Max will print this number on the authorization form.

   4. In the keyword group Trust-Hist , pertaining to the calculation of the recovery tax on form T3QDT-WS:

      1. Applicable-Year : Year in which the amount was distributed

         Use the keyword Applicable-Year to indicate in which year the amount was distributed to the electing beneficiary.

         DT Max will enter the information in the proper column of the T3QDT-WS.

      2. Dividend-GrossUp.h : Total gross-up amount of dividends for prior tax year

         Use the keyword Dividend-GrossUp.h to enter the total gross-up amount of dividends retained or not designated by the trust for a prior year.

         Historical information for previous tax years should be entered by the user for each new client. DT Max will generate the information of the current year and carry it forward automatically.

         This keyword is relevant to calculate the recovery tax for trusts that were a QDT in a previous year.

      3. Div&DonationTaxCr : Prior year total of dividend and donation tax credit

         Use the keyword Div&DonationTaxCr to enter the total dividend tax credits and donations and gifts tax credit found on line 19 of the T3 Schedule 11.

      4. OtherFedTaxCr.his : Prior year amount of other federal tax credits

         Use the keyword OtherFedTaxCr.his to enter the total amount of other federal tax credits on line 30 of T3 Schedule 11 of prior years.

      5. MinTaxCF-Used.his : Minimum tax carryover from previous years (historical information)

         Use the keyword MinTaxCF-Used.his to enter the minimum tax carryover from previous years used on line 19 of T3 Schedule 11 of prior years.

      6. ProvTaxCredit.his : Prior year provincial or territorial tax credits

         Use the keyword ProvTaxCredit.his to enter the prior year total provincial or territorial tax credits from the applicable provincial or territorial form.

      7. AdditionalTax-RESP : Additional tax on RESP accumulated income payments

         Use the keyword AdditionalTax-RESP to enter the prior year additional tax on registered education savings plan accumulated income payments (line 32 of T3 Schedule 11).

         This keyword is relevant to calculate the recovery tax for trusts that were a QDT in a previous year. This amount will be subtracted from the amount entered with the keyword FedTaxPayable.h . The total will then be entered on line 2 of T3QDT-WS.

   5. In the keyword group Clearance , pertaining to form MR-14.A:

      1. MR14A-FILED : Whether form MR-14.A has already been filed for the succession

         Use the keyword MR14A-FILED to indicate whether form MR-14.A has already been filed for the succession of the deceased person.

      2. Id-Number. : Quebec identification number

         Use the keyword Id-Number. to enter the identification number which is 10 digits long and is shown on the taxpayer's notice of assessment.

         This number will be printed on the Quebec MR-14.A form.

   6. In the keyword group Beneficiary , in the Allocation-OV subgroup:

      1. QC-Dividends.OV : Override of dividend amount to appear on RL-16

         Use the keyword QC-Dividends.OV to override the automatic calculation of the actual dividends to be allocated to the beneficiary.

   7. In the keyword group Authorize , when the option "MR-69.R - Quebec (authorization)" is selected:

      1. Cancel-rep.r : Cancellation of existing authorizations

         Use the keyword Cancel-rep.r to indicate whether the taxpayer is revoking the authorization or power of attorney to the release of confidential information for all representatives or for a specific representative.

6. Deleted keywords

   1. From the keyword group Business :

      1. ID-ADDRESS.B : Address in Part 1 - Identification

7. New options

   1. For the keyword CapitalProp , pertaining to the disposition of an interest in a partnership on Schedule 1, line 22:

      Partnership interest

   2. For the keyword Authorize , the options have been renamed

      from: Federal
      to: T1013 - Federal
      

      from: Quebec
      to: MR-69 - Quebec (authorization)
      

      and a new option has been added to generate the new Quebec form:

      MR-69.R - Quebec (revocation)

   3. For the keyword Footnote, in the sub-keyword RL-16 of the Beneficiary group:

      A-4 Split income - Other capital gain

   4. For the new keyword Business-Address in the Business group:

      Trustee's address
      Other address
      

   5. For the keyword Letter-Data:

      MR-69.R - Revocation form [0=No, 1=Yes]

8. Deleted options

   1. For the keyword ITC pertaining to the calculation of the investment tax credit:

      [6714] ITC at 10% Qualified resource property (relief rate)

   2. For the keyword Livestock-Inv$ , in the Business keyword group:

      8422 Deer, yearling, does
      8423 Red deer, breeding, bulls
      8424 Red deer, breeding, cows
      8425 Red deer, bulls, producing velvet
      8426 Red deer, calves bull
      8427 Red deer, calves heifers
      8430 Red deer, feeder, heifers
      8431 Red deer, semen
      

DT Max T5013

1. Program certification

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

   Federal:

   T5013-FIN and schedules: RQ-18-P001

   Quebec:

   TP-600 and schedules: RQSP-1801

   RL-15 slips: FS1815001

   MR-69: RQ18-MR69-2018-SP001

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

   Federal: RQ-18-P001

   Quebec slips: RQ-18-15-001

   Please note that the CRA no longer certifies the T5013 slip and T5013 SUM.

2. Version highlights

   1. Schedule 9 - List of Partnerships

      This form is now generated by selecting the option "Partnership is a member of another partnership" in the Partnership-Info group.

   2. T661: Increase of pensionable earnings

      Please note that for federal form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim, the pensionable earnings for 2019 have increased from $55,900 to $57,400.

   3. NAICS codes added

      The CRA has updated their NAICS and has added the following new codes:

      111412 Cannabis grown under cover
      111995 Cannabis grown in open fields
      312310 Cannabis product manufacturing
      413410 Cannabis merchant wholesalers
      453993 Cannabis stores
      

3. Revised forms

   Federal

   • T5013 FIN - Partnership Financial Return

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

   • T5013-INST - Statement of Partnership Income - Instructions

   Quebec

   • TP-600 - Partnership Information Return

   • Schedule A - Partners' Interests and At-Risk Amounts

   • Schedule B - Capital Cost Allowance (CCA)

   • Schedule D - Member Corporations' Shares of Paid-Up Capital

   • Schedule E - Summary of Certain Information to Enter on RL-15 Slips

   • Schedule F - Net Income for Income Tax Purposes

   • TP-1129.7 - Income Tax Payable by a SIFT Partnership

   • RL-15 Slip (Relevé 15) - Montants attribués aux membres d'une société de personnes (Amounts Allocated to the Members of a Partnership) (N.B. This slip is available in French only.)

4. New forms and related keywords

   Quebec

   • MR-69.R - Revocation of Authorization to Communicate Information or of Power of Attorney

     • Select "QC MR-69 - Revoke authorization/power of attorney" in the Consent group.

5. New keywords

   1. In the Address group:

      1. Extension : Telephone extension number - day

         This is the partnership's day telephone extension number.

   2. In the Partnership-Info group , pertaining to Schedule 9:

      1. Province-Formed : Province where the partnership was formed

         Use the keyword Province-Formed to indicate the province where the partnership was formed.

      2. State-Formed : State where the partnership was formed

         Use the keyword State-Formed to indicate the state where the partnership was formed.

      3. Country-Formed : Country where the partnership was formed

         Use the keyword Country-Formed to indicate the country where the partnership was formed.

      4. Indirect-Partner : Is the filing partnership an indirect member of this partnership?

         Select "Yes" if your partnership is an indirect member of the listed partnership through one or more other partnerships.

      5. LastName.e : Last name of the individual

         Use this keyword to enter the last name of the individual.

   3. In the Consent group, pertaining to the MR-69:

      1. Extension.e : Telephone extension number - day

         This is the person's day telephone extension number.

   4. In the Consent group pertaining to the MR-69.R:

      1. QC-RepID : Representative identification number

         Use the keyword QC-RepID to enter the 7-character alphanumeric code that identifies the representative.

      2. Prior-Date : Date of authorization or power of attorney now being revoked

         Use the keyword Prior-Date to enter the date of the authorization or power of attorney granted to a person or business, and which is now being revoked.

6. Deleted keywords

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

      1. INDIRECT-PARTNER: Does this partnership hold an interest in another partnership?

      2. NAME.PARTNER: Name of the indirect member

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

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

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

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

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

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

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

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

   2. In the CCA-Class group, pertaining to federal Schedule 8 and Quebec Schedule C:

      1. FORGDBT80(7): Gross amount of reduction of forgiven debt obligation

7. New options

   1. For the keyword Account , pertaining to the RC59 and RC59X

      CT Carbon charge

   2. For the keyword Account , pertaining to the MR-69:

      Source deductions of support payments
      Mining tax return(s)
      

   3. For keyword Consent , pertaining to the MR-69.R:

      QC MR-69.R - Revoke authorization/power of attorney

   4. For the keyword Cancel.rep , also pertaining to the MR-69.R:

      Revoke specific authorization
      Revoke specific power of attorney
      Revoke all authorizations and powers of attorney
      

   5. For the keyword Account , also pertaining to the MR-69.R:

      Source deductions of support payments
      Mining tax return(s)
      

8. Deleted options

   1. For the keyword Cap-Gain-Amount , pertaining to the RL-15 slip:

      Farming or fishing income from ECP disposition

   2. For the keyword Eligible-Amt , pertaining to the RL-15 slip and Schedule E:

      Expenses before March 18, 2016

   3. For the keyword Account , pertaining to the MR-69:

      All files at RQ (box 20)

   4. In the CCA-Class group, pertaining to federal Schedule 8 and Quebec Schedule C:

      Business income option (Disposition before Jan. 1, 2017)