What's new for T1 Internet version 23.08?

The latest DT Max program update is now available for downloading. It features the T1/TP-1 program for the tax years 2008 to 2019 inclusively. Installing this version will update your version of DT Max to 23.08.

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

In this version...

DT Max T1

1. CRA's Auto-fill my return service now available in DT Max
2. Quebec Tax Data Download
3. Version highlights
   1. Calculation of the premium payable under the Quebec prescription drug insurance plan for situations mentioned for codes 27, 28, 29 and 31 of Schedule K
   2. Estimated Northwest Territories cost of living offset (NTCOLO) for the Period from July 2020 to June 2021
   3. Estimated Yukon government carbon price rebate for individuals for the Period from July 2020 to June 2021
   4. Enhancement of the Guaranteed Income Supplement (GIS) earnings exemption
4. Client suggestions implemented in version 23.08
   1. Carryforward of the estimated amount of the Quebec solidarity tax credit for dependants
   2. Addition of the federal government direct deposit enrolment form
5. New forms
6. Revised forms
7. Deleted forms
8. New diagnostics
   1. Notes and diagnostics
   2. Error prevention reports
9. New keywords
10. Deleted keywords
11. New options
12. Deleted options
13. Changes pertaining to the client letter

DT Max T1

1. CRA's Auto-fill my return service now available in DT Max

   Please note that our Auto-fill my return (AFR) service module has now been certified by the CRA and is available in version 23.08 of DT Max, starting February 10, 2020, for the delivery of 2019 tax year data as well as other information. As of this date, the delivery of tax slips (only) will continue to be available for the 2018, 2017 and 2016 tax years.

   The following new tax items can be downloaded from the Auto-fill my return service into DT Max for the 2019 and subsequent tax years:

   • T2202 Tuition and Enrolment Certificate

   • Historical information

     • Non-Capital Losses

     • Capital Gains and Losses

     • Capital Gains Deductions

   For more information on this feature, please consult the CRA Auto-fill my return service and the Procedure to download tax data from the CRA documents available in our knowledge base.

2. Quebec Tax Data Download

   The Quebec Tax Data Download service will be available starting March 2, 2020. For more information on this feature, please consult the Quebec Tax Data Download and the Procedure to download tax data from Revenu Québec documents available in our knowledge base.

3. Version highlights

   1. Calculation of the premium payable under the Quebec prescription drug insurance plan for situations mentioned for codes 27, 28, 29 and 31 of Schedule K

      To be eligible for the exemption from the premium according to the situations described in codes 27, 28, 29 and 31 of Schedule K, the amount entered on line 148 of the taxpayer's Quebec tax return must exceed the threshold indicated for these codes, without taking into account retroactive payments.

      Therefore, if the individual receives retroactive Guaranteed Income Supplement (GIS) payments, the amount of the retroactive payments must be entered in the new keyword Retro-Supplements added to the T4A(OAS) group.

      Furthermore, if the individual has not benefited from free medications throughout the year because of the amount he received as a guaranteed income supplement, please indicate this information using the keyword GIS-Medical-Free in the Drug-Insur group.

      As of 2019, a message will be generated in the error prevention report if the individual meets the conditions described for codes 27, 28, 29 and 31, but the keyword GIS-Medical-Free is not used to indicate if he has benefited from free medications throughout the year and no amount is entered in the new keyword Retro-Supplements as retroactive payments. Please refer to our New diagnostics section to learn more.

   2. Estimated Northwest Territories cost of living offset (NTCOLO) for the Period from July 2020 to June 2021

      A new in-house form has been implemented to calculate the new amount called the Northwest Territories Cost of Living Offset, which aims to help individuals and families offset the costs of the carbon tax.

   3. Estimated Yukon government carbon price rebate for individuals for the Period from July 2020 to June 2021

      A new in-house form has been implemented to calculate the new amount called the Yukon carbon price refund, which is designed to help individuals and families offset the costs of the carbon tax.

   4. Enhancement of the Guaranteed Income Supplement (GIS) earnings exemption

      The 2019 federal budget proposes to enhance the Guaranteed Income Supplement (GIS) earnings exemption, beginning with the July 2020-21 benefit year. The enhancement would:

      • Extend eligibility for the earnings exemption to self-employment income.

      • Increase the amount of the full exemption from $3,500 to $5,000 per year for each GIS or Allowance recipient, as well as their spouse.

      • Introduce a partial exemption of 50 per cent, to apply on up to $10,000 of annual employment and self-employment income beyond the new $5,000 threshold for each GIS or Allowance recipient, as well as their spouse.

      The in-house worksheet entitled Line 14600 - 2019 yearly income for the purposes of form SC ISP-3025 has been modified accordingly, particularly the employment and business income section to take into account the enhancement of the GIS.

4. Client suggestions implemented in version 23.08

   1. Carryforward of the estimated amount of the Quebec solidarity tax credit for dependants

      In Quebec, the solidarity tax credit received by the dependant in the tax year must be carried over to line 10 of Schedule S if the dependant wants to transfer the amount for children aged 18 or over enrolled in post-secondary studies to their parents.

      As of 2019, the estimated amount of the solidarity tax credit for a dependant for the period from July 1, 2020, to June 30, 2021, will be carried forward to 2020 in the keyword Solid-Received of the keyword group Tuition-Edu . This amount will be carried forward only in the file of a dependant. No amount will be carried forward in the files of the family head or of the family head's spouse.

      Reminder: The amount carried forward by the program is an estimated amount. It is important to verify this amount and, if necessary, replace it with the amount of the solidarity tax credit actually received by the dependant for the taxation year.

   2. Addition of the federal government direct deposit enrolment form

      The direct deposit enrolment form is now implemented in the software following the removal of the Direct deposit section on the last page of the 2019 federal return. You can now complete this form for your clients who wish to enrol for direct deposit.

      Reminder: It is not necessary to mail this form if the taxpayer's T1 tax return is submitted via EFILE, since the information concerning the registration for direct deposit is included in the electronic transmission.

      However, must the taxpayer's T1 tax return be produced in paper form, then this form can be sent with the paper return or be mailed separately to the address indicated. Note that a void cheque or a financial institution stamp is required, otherwise the form will be rejected.

5. New forms

   Federal

   • Direct Deposit Enrolment Form (Form PWGSC-TPSGC 8001-522)

   In-house forms

   • Estimated Yukon government carbon price rebate for individuals for the Period from July 2020 to June 2021

   • Estimated Northwest Territories cost of living offset (NTCOLO) for the Period from July 2020 to June 2021

6. Revised forms

   In-house

   • Federal worksheet page 2: Line 14600 - 2019 yearly income for the purposes of form SC ISP-3025

     The employment and business income section was modified to take into account the enhancement of the Guaranteed Income Supplement (GIS) earnings exemption announced in the 2019 federal budget.

   • Estimation of the Canada child benefit

     Change in Part D regarding the calculation of the Alberta Child and Family Benefit, which replaces the Alberta Family Employment Tax Credit and the Alberta Child Benefit effective July 1, 2020.

     Change in Part D regarding the calculation of the BC Child Opportunity Benefit, which replaces the BC Early Childhood Tax Benefit effective October 1, 2020.

   • Estimation of the Family Allowance measure (Quebec)

     The form has been modified to take into account the addition of a second bracket to the Supplement for Handicapped Children Requiring Exceptional Care (SHCREC).

     To this end, note that new options have been added to the keyword ExceptionCareNeeds in the keyword group Infirmity . Please refer to our New options section for details.

   • Estimation of the calculation of federal instalment payments for 2020 using the government method

     Line 15 was added to account for the Yukon business carbon price rebate (line 63855 of form YT479).

   • Worksheet for calculating 2020 instalment payments

     Line 15 was added to account for the Yukon business carbon price rebate (line 63855 of form YT479).

7. Deleted forms

   Federal

   • RC59 - Business Consent for Offline Access

   • RC59X - Cancel Business Consent or Delegated Authority

8. New diagnostics

   1. Notes and diagnostics

      Federal

      Authorize or cancel a representative

      Please note that a request to authorize or cancel a representative is not included within the transmission of a T1 return. To successfully submit a request to authorize or cancel a representative, you must transmit it separately from a T1 return by selecting the option CRA Authorizing or Cancelling a Representative from the Efile menu.

      Provincial

      ON-BEN Line 61070 - Application for the Ontario senior homeowners' property tax grant

      You made an application for the 2020 Ontario senior homeowners' property tax grant (OSHPTG). However, you and your spouse or common-law partner (when present) were less than 64 years of age on December 31, 2019. Your application has been ignored.

      NS428 - Venture capital tax credit (T224)

      The Nova Scotia venture capital tax credit has not been calculated because the taxpayer was less than 19 years of age on December 31, 2019.

      NS428 - Innovation equity tax credit (T225)

      The Nova Scotia Innovation equity tax credit has not been calculated because the taxpayer was less than 19 years of age on December 31, 2019.

   2. Error prevention reports

      Federal

      Non-resident of Canada

      The taxpayer was a non-resident of Canada throughout 2019, but their income outside Canada is not entered. The taxpayer's world income must be included on federal Schedule A to determine the amount of the non-refundable tax credits that they may claim:

      • If 90% or more of their net world income is Canadian-sourced, they can claim all the non-refundable tax credits that apply to their situation.

      • If less than 90% of their net world income is Canadian-sourced, they can only claim certain non-refundable tax credits.

      Since the foreign-source income is missing, the program considers that 100% of the net world income is from Canadian sources and therefore all eligible non-refundable tax credits have been claimed.

      Please use the keyword World-Inc to enter the taxpayer's foreign source income.

      13000 T3 Box 26*, Self-employment income from a communal organization

      T3 box 26 is present with an asterisk (*) beside the amount in box 26, which indicates that it includes business, farming, or fishing income from a communal organization. Make sure this amount is also included within a Business keyword group.

      Each T3 box 26 amount from a communal organization must also be entered in the keyword Income.bus from the Business keyword group.

      13500 T4 Box 88, Indian (exempt income) - Self-employment

      T4 box 88 is present. Make sure this amount is also included within a business keyword group. Each T4 box 88 amount must be entered separately in the keyword Business .

      Quebec

      447 Premium payable under the Quebec prescription drug insurance plan

      This individual seems to meet one of the situations mentioned for codes 27, 28, 29 or 31 with respect to the amount of net federal supplements paid included on line 148. For the situations mentioned in codes 27, 28, 29 and 31, when reference is made to the line 148 of the return it should not include the part of the Net federal supplements paid which comes from a retroactive amount.

      • If the amount in box 21 of the T4A(OAS) slip includes a retroactive payment, please enter the amount in the keyword Retro-Supplements of the T4A(OAS) group.

      • If all the medications were not free throughout 2019 because of the amount this individual received as a Guaranteed Income Supplement, use the keyword GIS-Medical-Free of the Drug-Insur group and select "No".

9. New keywords

   1. In the T-Slip keyword group, pertaining to the T4A(OAS) slip:

      1. Retro-Supplements : Retroactive supplement amount that is included in Net federal supplements paid

   2. In the T-Slip keyword group, pertaining to the T4E slip:

      1. EI-Parental : Employment insurance maternity and parental benefits [Fed. L.11905]

         This amount will be carried over to line 11905 of the federal return.

   3. In the Tuition-Edu group, pertaining to the individual's tuition and education amounts, the following keywords have been added for information purposes only and will appear when data from the T2202 slips are retrieved via the CRA's Auto-fill my return service:

      1. AFR-MONTHSMEMO : AFR - Note

      2. AFR-NameInstitut : T2202 Box 10 - Name and address of designated educational institution

      3. SCHOOL-TYPE : T2202 Box 11 - School type

      4. FLYING-SCHOOL : T2202 Box 12 - Flying school or club

      5. NAME-PROGRAM : T2202 Box 13 - Name of program or course

      6. SESSION1-PERIODS : T2202 Boxes 19,20 - Session periods #1 : From YY/MM TO YY/MM

      7. SESSION1-#MONTHS : T2202 Boxes 21,22 - Session periods #1 : Number of months part-time/full-time

      8. SESSION1-TUITION : T2202 Box 23 - Session periods #1 : Eligible tuition fees, part-time and full-time

      9. SESSION2-PERIODS : T2202 Boxes 19,20 - Session periods #2 : From YY/MM TO YY/MM

      10. SESSION2-#MONTHS : T2202 Boxes 21,22 - Session periods #2 : Number of months part-time/full-time

      11. SESSION2-TUITION : T2202 Box 23 - Session periods #2 : Eligible tuition fees, part-time and full-time

      12. SESSION3-PERIODS : T2202 Boxes 19,20 - Session periods #3 : From YY/MM TO YY/MM

      13. SESSION3-#MONTHS : T2202 Boxes 21,22 - Session periods #3 : Number of months part-time/full-time

      14. SESSION3-TUITION : T2202 Box 23 - Session periods #3 : Eligible tuition fees, part-time and full-time

      15. SESSION4-PERIODS : T2202 Boxes 19,20 - Session periods #4 : From YY/MM TO YY/MM

      16. SESSION4-#MONTHS : T2202 Boxes 21,22 - Session periods #4 : Number of months part-time/full-time

      17. SESSION4-TUITION : T2202 Box 23 - Session periods #4 : Eligible tuition fees, part-time and full-time

      18. TOTAL-#PART-TIME : T2202 Box 24 - Totals : Number of months part-time

      19. TOTAL-#FULL-TIME : T2202 Box 25 - Totals : Number of months full-time

      20. TOTAL-TUITION-FEES : T2202 Box 26 - Totals : Eligible tuition fees, part-time and full-time

   4. In the SmartStart section "Historical information", the following keywords have been added for information purposes for the data retrieved via the CRA's Auto-fill my return service:

      1. AFR-NonCapLosses : Enter the taxation year of the non-capital loss

      2. AFR-Amount.ncl : Amount of non-capital loss

      3. AFR-CapitalGain : Enter the taxation year of the capital gain/loss

      4. AFR-InclRate.cap : Income inclusion rate

      5. AFR-TaxAmount.cap : Positive taxable capital gains are carried over from line 199 of Schedule 3

      6. AFR-UnappliedLoss : Unapplied Net Loss

      7. AFR-PriorNetLoss : Net Loss Applied Prior Year

      8. AFR-SubsNetLoss : Net Loss Applied from Subsequent Year

      9. AFR-CapGainDeduct : Enter the taxation year of the capital gain deduction

      10. AFR-CG-Deduction : Capital gains deduction

      11. AFR-NetInvest-Loss : Net investment gain/loss

      12. AFR-Disp-Farm : Disposition amount - Farm Property (both land and buildings)

      13. AFR-Disp-SmallBus : Disposition amount - Small business shares (Equity obtained from the disbursement of shares from a small business)

      14. AFR-CapitalLoss : Enter the taxation year and the accumulated net capital losses of previous years which have not already been claimed

      The data retrieved from these keywords will be carried over to the in-house form Auto-fill my return - Canada Revenue Agency service for information purposes only.

   5. In the Discount keyword group, pertaining to federal form RC71:

      1. Additional-Info.rc : Additional information to be printed on top of RC71 form

10. Deleted keywords

    1. Following the elimination of forms RC59 and RC59X pertaining to the authorization or cancellation of business consent, the keyword group BUS-CONSENT.RC as well as all its related keywords and sub-keywords have also been deleted.

11. New options

    1. For the keyword Carry-Ch.f in the Foreign-Inc group and the keyword Oth-Inv-Exp , pertaining to investment expenses:

       Interest paid on a loan to earn investment income
       Management and accounting fees
       Fees paid to investment counsellors
       Other carrying charges (specify)

    2. For the keyword Inst-Estim in the InstalMethod group for the "Current year option (estimated)/OV" method, pertaining to Quebec form TP-1026:

       L. 18.9 Q463 - Senior assistance tax credit

    3. For the keyword Footnotes.t4 in the T4 group, pertaining to non-taxable self-employment income paid to an Indian:

       Memo [88] Indian (exempt income) - Self-employment

    4. For the keyword Other-Income.t in the T-Slip keyword group, pertaining to box 26 of the T3 slip:

       Portion - Communal organization (entered in business)

    5. For the keyword Income.bus in the Business keyword group:

       T4 Box 88, Indian (exempt income) - Self-employment
       T3 Box 26, Income from a communal organization

    6. For the keyword IndianExempt pertaining to the exempt income earned by a status Indian:

       F12000 - Exempt taxable dividends (eligible)
       F12000 - Exempt taxable dividends (other than eligible)
       Deductions relating to exempt earnings (T90 Line 15) - OV

    7. For the keyword Prison :

       In prison on Dec. 31, 2018, and first 179 days of 2019
       In prison on December 31, 2019 (more than 1 year)

    8. For the keyword ExceptionCareNeeds in the keyword group Infirmity , the following options have been added:

       Meet the criteria for Level 1
       Meet the criteria for Level 2
       Meet the criteria for Levels 1 and 2
       Not eligible

    9. For the keyword Inst-Estim in the keyword group InstalMethod , for the "Current year option (estimated)/OV" method, pertaining to the federal instalments:

       Federal Line 15 Yukon business carbon price rebate (line 63855, YT479)

12. Deleted options

    1. The following option has been deleted from the keyword Inst-Estim in the InstalMethod group for the "Current year option (estimated)/OV" method, pertaining to form TP-1026 for Quebec residents, following the expiry of the RénoVert tax credit in 2020 (TP-1029.RV):

       L. 18.3 Q462 - RénoVert tax credit

13. Changes pertaining to the client letter

    1. New variables

       Federal

       • %374 Federal - Direct deposit enrolment form (8001-552E)

         If the tax return is not eligible for efiling, the following text will be displayed:

         • Direct deposit enrolment form (PWGSC-TPSGC 8001-552E)

           This form may be attached with the T1 paper return or be mailed separately to the following address:

           RECEIVER GENERAL FOR CANADA
           PO BOX 5000
           MATANE QC  G4W 4R6

           Remember that a void cheque or bank stamp is required, or the form will be rejected.

       Provincial

       • %354 Estimation of NT cost of living offset [$]

         We have determined that you are eligible for the Northwest Territories cost of living offset. You should receive XX $ for the Northwest Territories cost of living offset for the period of July 2020 to June 2021, as indicated on the attached schedule.

       • %355 Estimation of YT carbon price rebate for individuals [$]

         We have determined that you are eligible for the Yukon government carbon price rebate for individuals. You should receive XX $ for the Yukon government carbon price rebate for individuals for the period of July 2020 to June 2021, as indicated on the attached schedule.