  What's new for T1/T3 Internet version 22.14? |
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 and fully supports T1/TP-1 EFILE. This
version also features the T3/TP-646 program for the tax years ending from 2007 to 2018
inclusively. Installing this version will update your version of DT Max to 22.14.
Please note that all program versions are available on the Internet.
In this version...
DT Max T1
- Version highlights
- Quebec ReFILE service
- Calculation of the Guaranteed Income Supplement (GIS) without taking into account the election to split pension income in the event of a death or separation that occurred after this election (form ISP-3032)
- Form GST370 revised
- Clarifications respecting documentation to be submitted to Revenu Québec when designating a property as a principal residence
- New forms
- Revised forms
- New diagnostics
- Notes and diagnostics
- Error prevention reports
- New keywords
DT Max T3
- Version highlights
- Revised forms
- New diagnostics
- Notes and diagnostics
- New keywords
- Revised keywords
- New options
DT Max T1
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Version highlights
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Quebec ReFILE service
We have obtained, from Revenu Québec, Quebec ReFILE approval and are working with them to also obtain approval for the attachment
and transmission of any relevant documents.
At this time, Revenu Québec will accept the transmission of amended TP1 returns through our software but the transmission of any
attachments cannot be undertaken. Attachments should be submitted by mail.
We hope to obtain MRQ approval for the attachment and transmission of any documents at a future date.
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Calculation of the Guaranteed Income Supplement (GIS) without taking into account the election to split pension income in the event of a death or separation that occurred after this election (form ISP-3032)
When filing the federal tax return, spouses with eligible pension income can elect to split the pension income between themselves. If a death or separation occurs after making this election, the calculation of the GIS is based on individual income and it is possible to request that Service Canada ignore the split pension amount by completing form ISP-3032.
Starting in 2018, in the event of a death, the program will automatically generate form ISP-3032 in the surviving spouse's file if the surviving spouse is entitled to a higher GIS amount by requesting that the split pension amount stated on line 116 of their return be excluded from their income. A message will also be generated in the client letter as well as in the Notes and diagnostics. Refer to our New diagnostics section for more details.
You can also generate this form at any time by using the keyword OAS-Remove-Split .
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Form GST370 revised
All columns B pertaining to the HST with a 12% rate have been removed. Columns C to E have been adjusted and are now columns B to D.
Keywords HST-Exp-C-OV, HST-Exp-D-OV and HST-Exp-E-OV in the Business group, which correspond to columns C to E, have been renamed HST-Exp-B-OV , HST-Exp-C-OV and HST-EXP-D-OV respectively.
Note that this change in the keyword names does not impact existing tax returns and does not affect any of the data previously entered.
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Clarifications respecting documentation to be submitted to Revenu Québec when designating a property as a principal residence
In version 2018 of the Tax Preparer's Guide SW-223, Revenu Québec has specified that form TP-274, Designation of Property as a Principal Residence, must be accompanied by a copy of any document submitted to the CRA that proves a designation or an election, and only when the TP-274 form is transmitted in paper form.
Consequently, if the Quebec return is transmitted electronically with form TP-274, it is no longer required to send Revenu Québec any federal document proving the designation. However, keep in mind that the form must still be signed.
The client letter as well as the assembly instructions have been modified so that the reminder to send the federal forms to prove the designation appears only when the Quebec return is not efiled.
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New forms
Federal:
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Revised forms
Federal:
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New diagnostics
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Notes and diagnostics
Federal:
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449 Climate action incentive
The climate action incentive is not calculated because the taxpayer was not a resident of Canada throughout the year.
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453 Working income tax benefit
The working income tax benefit is not calculated because the taxpayer was not a resident of Canada throughout the year.
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SC ISP-3032 - Election to Remove Pension Income Splitting for Guaranteed Income Supplement, Allowance or Survivor Allowance Calculation Purposes
Because of the changes in your personal situation in 2018, the program has detected that the pension income split that was reported on your 2018 tax return has impacted your current entitlement for the Guaranteed Income Supplement, Allowance or Survivor Allowance benefits.
You can request that Service Canada amend your 2018 income to reflect only the actual income you have received, by excluding the transferred pension income (line 116 of the tax return) in order to calculate your benefit to your advantage.
To this end, the program completed form SC ISP-3032. Please sign the form and send it to the nearest Service Canada office. You can use the keyword OAS-Remove-Split to modify this election.
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SC ISP-3032 - Election to Remove Pension Income Splitting for Guaranteed Income Supplement, Allowance or Survivor Allowance Calculation Purposes
Because of the changes in your personal situation in 2019, the program has detected that the pension income split that was declared on your 2018 tax return has impacted your current entitlement for the Guaranteed Income Supplement, Allowance or Survivor Allowance benefits.
You can request that Service Canada amend your 2018 income to reflect only the actual income you have received, by excluding the transferred pension income (line 116 of the tax return) in order to calculate your benefit to your advantage.
To this end, you have to complete form SC ISP-3032. Please sign the form and send it to the nearest Service Canada office. Use the keyword OAS-Remove-Split to generate this form.
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Error prevention reports
Federal:
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Immigration date missing
According to the information obtained through the CRA tax data delivery (AFR) service, there is a current year immigration date recorded with the Canada Revenue Agency.
If the taxpayer became a resident of Canada in 2018, the date of entry must be entered in the keyword group Non-Resident by selecting the option "Immigrant".
Please review your data entry.
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Emigration date missing
According to the information obtained through the CRA tax data delivery (AFR) service, there is a current year emigration date recorded with the Canada Revenue Agency.
If the taxpayer ceased to be a resident of Canada in 2018, the date of departure must be entered in the keyword group Non-Resident by selecting the option "Emigrant".
Please review your data entry.
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Bankruptcy information missing
According to the information obtained through the CRA tax data delivery (AFR) service, the client may be bankrupt.
If the taxpayer became bankrupt in 2018, the bankruptcy information must be entered in the keyword group Bankruptcy by selecting the relevant option.
Please review your data entry.
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New keywords
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In the SmartStart section "Other personal data" pertaining to form SC ISP-3032:
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OAS-Remove-Split : Election to remove split pension income for GIS calculation (SC ISP-3032).
DT Max T3
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Version highlights
For 2018:
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Known issue fixed in version 22.14: Federal and Quebec slip summaries
In version 22.05, the eligible and the ordinary dividends received before March 28, 2018, were not captured on
the federal and Quebec Slip Summaries' pages. These pages are used for information purposes only and should not
be sent to the government. This issue has been corrected for version 22.14.
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Client suggestions implemented in version 22.14
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RL-16 government copy not being produced
In prior versions, the RL-16 government copy (1 - copie à retourner à Revenu Québec) was only generated when
the keyword Efile-Quebec , with the option "No - Do not transmit", was entered in the client's data entry.
In order to simplify the process for users who are not efiling the slips, this data entry will no longer be
required to generate the government copy of the RL-16 slip. DT Max T3 will check whether a Quebec transmitter
number has been entered in the Efile setup and in the case where no transmitter has been entered, the RL-16
copy 1 will automatically be generated.
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NR4 slip
New options have been added for the subgroup keywords Income-Code.nr4 , Currency-Code and Exemption-Code
in the NR4-Slip-OV keyword group, which are in the Beneficiary group header. These options will allow a user
to leave certain boxes blank on the NR4 slip.
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T1229 - Statement of resource expenses and depletion allowance
The federal government introduced in the Notice of Ways and Means Motion to amend the Income Tax Act
and the Income Tax Regulations tabled on November 20, 2018, an accelerated investment incentive, applicable
to eligible Canadian development expenses (CDE) and Canadian oil and gas property expenses (COGPE). Eligible
expenses incurred after this date will qualify for a first-year accelerated deduction.
New options to enter the eligible expenses have been added to the Partnership and Resource-Pool groups.
The calculation for this additional deduction will be done automatically and entered on line (4) of form T1229
in the appropriate columns.
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Federal accelerated investment incentive
In the 2018 Fall Economic Statement, the government introduced an accelerated investment incentive in the
form of an enhanced allowance in the first year for capital property that is subject to CCA rules. The accelerated
investment incentive will be available for eligible property acquired and available for use after November 20, 2018.
These eligible properties will not be subject to the half-year rule and will be entitled to an increase in the
capital cost allowance depending on the class.
For this purpose, the following sub-keywords have been added to the keyword CCA-Class in the Business
group: Additions-AIIP.db , Additions-AIIP.sl and Adjust-Curr-AIIP .
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Quebec accelerated depreciation of property
We have been notified by Revenu Québec that forms TP-80 and TP-128 will not be modified this year. However,
the calculation of the capital cost allowance will still be harmonized with the measures announced by the
federal government with respect to the above-mentioned accelerated depreciation.
Moreover, the government of Quebec has announced that for qualified intellectual property (Classes 14, 14.1
and 44) and property composed of general-purpose electronic data processing equipment (Class 50) acquired
after December 3, 2018, taxpayers may deduct the full cost of acquisition.
For this purpose, the sub-keyword Additions-AIIPQ.db , Additions-AIIPQ.sl and Adjust-Curr-AIIPQ have
been added to the keyword CCA-Class in the Business group for Classes 14, 14.1, 44 and 50.
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Quebec additional capital cost allowance of 30%
The government of Quebec has introduced an additional capital cost allowance of 30% for property acquired after
December 3, 2018, to encourage continued investment in certain qualified intellectual property (Classes 14, 14.1
and 44), clean energy generation equipment (Classes 43.1 and 43.2), general-purpose electronic data processing
equipment (Class 50), and manufacturing and processing equipment (Class 53).
The qualified property must be new at the time of its acquisition and must be entered in a separate class. A
new sub-keyword, Que-Elig-AddDeduct , has been added to the keyword CCA-Class in the Business group
for the user to indicate whether this property is entitled to the additional 30% allowance. The additional
CCA of 30% will be calculated on the current year's CCA claimed for the new acquisition and carried forward
in the keyword QueAddDeduction within the CCA-Class group to be deducted in the next fiscal year.
For 2019:
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2019 tax brackets and rates
All federal and provincial tax brackets have been updated in DT Max T3 for 2019. The rates are based on
information available as of March 13, 2019. Please refer to the DT Max knowledge base link below for
additional details on the new federal and provincial tax brackets.
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Quebec dividends
For the keywords Dividends (in the IncomeSource group) , Dividend.t (in the T-Slip group), EligDividend-Act
and Dividend-Act (in the Partnership group), pertaining to Quebec Schedule B, Investment Income, Gross-Up of
Dividends Not Designated and Adjustment of Investment Expenses, the following options were added:
Actual amount of ordinary dividends (28/03/18 - 31/12/18)
Actual amount of eligible dividends (28/03/18 - 31/12/18)
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Revised forms
Federal:
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T776 - Statement of Real Estate Rentals
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T1175 - 2018 Farming - Calculation of Capital Cost Allowance (CCA) and Business-Use-of-Home Expenses
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T2042 - Statement of Farming Activities
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T2121 - Statement of Fishing Activities
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T2125 - Statement of Business or Professional Activities
Three new columns were added to the capital cost allowance (CCA) worksheets of the above-mentioned business schedules. They are used for the calculation of the accelerated investment incentive for eligible property acquired after November 20, 2018, in compliance with the changes to the CCA introduced in the Fall Economic Statement.
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T1135 - Foreign Income Verification Statement
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T1163 - 2018 Statement A - AgriStability And AgriInvest Programs Information and Statement of Farming Activities for Individuals
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T1164 - 2018 Statement B - AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations
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T1273 - Statement A - Harmonized AgriStability and AgriInvest Programs Information Statement of Farming Activities for Individuals
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T1274 - Statement B - Harmonized AgriStability and AgriInvest Programs Information Statement of Farming Activities for Additional Farming Operations
Quebec:
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Schedule F Supplementary - Income Tax Payable by a Specified Trust for a Specified Immovable
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TP-80 Supplementary - Business or Professional Income and Expenses
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TP-128.F Supplementary - Income Earned by a Trust from the Rental of Immovable Property
In-house forms:
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Federal Slip Summary for 2018
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Quebec Slip Summary - 2018
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Allocation of Expenses - QC
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Beneficiary Income Allocation - QC
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New diagnostics
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Notes and diagnostics
Quebec:
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Quebec - Additional deduction of 35% and/or 60% for Classes 50 and 53
You have an addition in CCA Class 50 and/or Class 53 for the following business: ___________________ .
If, after March 28, 2017, you acquired a new property of Class 50 or 53, you could benefit from an additional deduction
of the amount of depreciation deducted for the year if the following conditions are met:
Additional deduction of 35%:
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it is acquired after March 28, 2017 but before March 28, 2018;
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it is put into service within a reasonable time following its acquisition;
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it is a new property;
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it is used by the individual primarily in Quebec and primarily in the course of operating the business during a period of 730 consecutive days following the day on which it begins to be used.
Additional deduction of 60%:
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it is acquired after March 27, 2018 but before December 4, 2018*;
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it is put into service within a reasonable time following its acquisition;
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it is a new property;
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it is used by the individual primarily in Quebec and primarily in the course of operating the business during a period of 730 consecutive days following the day on which it begins to be used.
*However, the additional deduction of 60% may also apply in respect of such property acquired after December 3, 2018, but before July 1, 2019, if either of the following conditions is met:
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the qualified property is acquired in accordance with an obligation in writing entered into not later than December 3, 2018;
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the construction of the property by or on behalf of the taxpayer began before December 3, 2018.
This additional deduction may be claimed for the taxation year that includes the bringing into use of the property and the one that follows it. To claim the additional deduction, use the keyword QueAddDeduction within the CCA-Class group of Class 50 and/or 53 and enter the amount of the additional deduction.
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Quebec - Additional deduction of 30% for Classes 14, 43.1, 43.2, 44, 50 and 53
You have an addition eligible for the Quebec accelerated depreciation for the following business: ___________________ .
In Information Bulletin 2018-9, the Ministère des Finances du Québec indicated that a separate class must be created for property of the same class giving entitlement to the additional deduction of 30%.
The taxpayer may deduct, in computing his income from a business for the following taxation year, an amount equal to 30% of the amount deducted in computing his income in this taxation year.
You must create a separate class for DT Max to correctly calculate and carry forward the additional deduction for the contemplated property.
If the particular property is new, acquired after December 3, 2018, and eligible for the additional deduction of 30%, proceed as follows in order for DT Max to correctly calculate and carry forward the additional deduction:
1 - create a separate class;
2 - select the option "Additional capital cost allowance of 30%" in the keyword Que-Elig-AddDeduct .
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New keywords
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For the keyword CCA-Class in the Business group, pertaining to eligible property acquired after November 20, 2018, the following sub-keywords were added:
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Additions-AIIP.db : Capital additions (after November 20, 2018) - description and amount.
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Additions-AIIP.sl : Capital additions (after November 20, 2018) - amount and number of months to lease/asset expiry.
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Adjust-Curr-AIIP : Adjustments to the CCA in the year of acquisition (after November 20, 2018).
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For the keyword CCA-Class in the Business group, pertaining to the Quebec accelerated depreciation for eligible property acquired after December 3, 2018, the following sub-keywords were added:
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Additions-AIIPQ.db : Capital additions (after December 3, 2018) - description and amount.
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Additions-AIIPQ.sl : Capital additions (after December 3, 2018) - amount and number of months to lease/asset expiry.
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Adjust-Curr-AIIPQ : Adjustment to the CCA in the year of acquisition (after Dec. 3, 2018).
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For the keyword CCA-Class in the keyword group Business , respecting the acquisition of property that is eligible for the Quebec 30% or 60% additional capital cost allowance, the following sub-keyword has been added :
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Que-Elig-AddDeduct : Select if the property is eligible for the Quebec additional capital cost allowance.
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Revised keywords
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QueAddDeduction : Additional 35% / 60% deduction on CCA amount claimed (QC only)
In the past, this keyword was used to enter the 35% additional deduction. For the current version, it can also be used for the 60% additional deduction. A manual input will be required for these deductions. In 2019, this same keyword will be used to carry forward the 30% additional deduction on eligible property. DT Max will automatically calculate the 30% deduction when the relevant option is used in the keyword Que-Elig-AddDeduct .
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Cap-Gains in the Partnership group
In prior versions, it was necessary to enter the total capital gains or losses using the first option, "Capital gains or losses", in the keyword Cap-Gains of the Partnership group. Therefore, all the other options under this keyword were considered portions of the total. As of version 22.14, all options under the keyword Cap-Gains are now considered independent of each other. All amounts will be totalled and entered on capital gains schedules.
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New options
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For the keywords Renunciation and Resource-Add in the Partnership group:
CDE - Canadian development expenses (AIIP)
COGPE - Canadian oil and gas property expenses (AIIP)
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For the keyword Adjustment.r in the Resource-Pool group:
Other Canadian development expense (AIIP)
Other Canadian oil and gas property expenses (AIIP)
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In the keyword NR4-Slip-OV of the Beneficiary group, new option for sub-keywords Income-Code.nr4 , Currency-Code and Exemption-Code :
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For the keyword Que-Elig-AddDeduct , in the CCA-Class group:
Additional capital cost allowance of 30%
Not eligible
March 13, 2019
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