What's new for T1 Internet version 23.11?

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 and fully supports T1/TP-1 EFILE. Installing this version will update your version of DT Max to 23.11.

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

In this version...

DT Max T1

1. Version highlights
   1. Quebec Tax Data Download now available in DT Max
   2. Suggestions made by clients during the 2019 Synergy Conference that were implemented in version 23.11
   3. New tables added to in-house form Auto-fill my return (AFR) - CRA
   4. Filing tax returns for non-residents
2. Revised forms
3. New diagnostics
   1. Error prevention reports
4. New options

DT Max T1

1. Version highlights

   1. Quebec Tax Data Download now available in DT Max

      Please note that our Quebec Tax Data Download service module was not available in version 23.10 of DT Max. This issue is fixed in version 23.11.

   2. Suggestions made by clients during the 2019 Synergy Conference that were implemented in version 23.11

      Rather than having to use the keyword MetropolitanArea , could the program be based on the address of the taxpayer to determine if he resides outside a census metropolitan area (CMA) for the purposes of calculating Schedule 14?

      The climate action incentive calculated on Schedule 14 is a refundable credit for residents of Ontario, Manitoba, Saskatchewan and Alberta. If the taxpayer lives outside a CMA, he/she can claim the additional 10% for residents of rural areas and small communities.

      Since this is a refundable credit, it is indeed necessary to use the keyword MetropolitanArea for the program to calculate the supplement. However, starting in 2019, the program will use the address of the taxpayer to determine if he/she resides outside a CMA. If the taxpayer seems to reside outside a CMA and the keyword MetropolitanArea is not used or if it indicates the opposite, a message will be generated in the error prevention report to notify you that the client may be eligible for the supplement. Please refer to our New diagnostics section for further details.

   3. New tables added to in-house form Auto-fill my return (AFR) - CRA

      The following tables have been added to take into account the new tax items that can be downloaded from the AFR service for 2019 and the following tax years:

      • Non-capital losses history

      • Capital gains and losses history

      • Capital gains deductions history

      These tables will allow you to not only view the information obtained on the individual via the AFR service, but also to compare with the information available in DT Max.

      If the amounts obtained via the AFR service are different from those in DT Max, these amounts will be displayed in red in the table and a message will also be generated in the error prevention report. Please refer to the New diagnostics section for more details.

   4. Filing tax returns for non-residents

      When processing paper income tax returns for non-residents, the Canada Revenue Agency found several errors as to how the "Information about your residence" section was completed (on page 1 of the return). This section was often used to describe the residence status of a taxpayer, not the province where employment income was earned, which causes delays in processing these returns.

      Reminder: According to the instructions in Guide T4058, Non-Residents and Income Tax, if the taxpayer is a non-resident of Canada throughout the year and reports employment income earned in Canada or income from a business or partnership with a permanent establishment in Canada, enter the name of the province or territory where the taxpayer earned this income on the line "Enter your province or territory of residence on December 31" and use the tax package for that province or territory.

      To ensure that returns are sent to the appropriate section for processing, if the taxpayer is a non-resident of Canada throughout the year and is reporting employment income earned in Canada or income from a business or partnership with a permanent establishment in Canada, be sure to select the right options for the following keywords:

      1. In the keyword Prov-Residence

         • Select the province or the territory where the income was earned

         • Important: Do not select "Non-resident" for this keyword

      2. In the keyword Non-Resident

         • Select "Non-resident"

      By doing so, the software will generate the appropriate version of the T1 return and correctly fill in the name of the province or territory where the income was earned on the line "Enter your province or territory of residence on December 31". In addition, as per with the CRA's instructions, the words "Non-resident" will also be displayed in the upper left corner of page 1 of the return.

      Notes:

      • The "Non-resident" option of the keyword Prov-Residence is used to generate the tax package Income Tax and Benefit Return for Non-Residents and Deemed Residents of Canada (5013-R).

      • As mentioned in the Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada (5013-G), you must not use the tax package Income Tax and Benefit Return for Non-Residents and Deemed Residents of Canada (5013-R) if the taxpayer reports employment income, business income or rental income earned in Canada.

      • Starting in 2019, if the "Non-resident" option is selected for the keyword Prov-Residence and an employment or business income is entered, the program will generate a message in the error prevention report. Please refer to our New diagnostics section for more information.

2. Revised forms

   In-house forms

   • Auto-fill my return (AFR) - Canada Revenue Agency (CRA) service

     The following tables have been added to take into account the new tax items that can be downloaded from the AFR service for 2019 and the following tax years:

     • Non-capital losses history

     • Capital gains and losses history

     • Capital gains deductions history

3. New diagnostics

   1. Error prevention reports

      Federal

      T4E - Employment insurance maternity and parental benefits

      An amount was entered as Employment insurance maternity and parental benefits in the T4E but the amount is higher than the amount of "total benefits paid" entered in box 14. In order for DT Max to correctly perform the calculation of the Employment Insurance and other benefits, please make sure that the amount is properly entered in box 14.

      Non-resident having employment or self-employment income in Canada

      Warning
      You indicated in the keyword Prov-Residence that the taxpayer is a non-resident of Canada throughout the year.

      Since the taxpayer is reporting income from employment in Canada, or from a business or partnership with a permanent establishment in Canada, make sure to select the right options for the following keywords:

      1. In the keyword Prov-Residence :

         • Select the province or the territory where the income was earned

         • Important: Do not select "Non-resident" for this keyword

      2. In the keyword Non-Resident :

         • Select "Non-resident"

      Reminder: According to the instructions in federal guide T4058, Non-Residents and Income Tax, if the taxpayer is reporting income from employment in Canada or from a business with a permanent establishment in Canada, it is the name of the province or territory where the income was earned that must be entered on the line entitled "Indicate the province or territory of residence on December 31, 2019" on page 1 of the federal return, under "Information about your residence".

      Newcomer to Canada in 2019
      

      Warning
      The taxpayer was a newcomer to Canada in 2019. You should indicate within the keyword Prov-Residence the province or territory where the taxpayer resided on December 31, 2019.

      Emigrated from Canada during 2019

      Warning
      The taxpayer emigrated from Canada during 2019. You should indicate within the keyword Prov-Residence the province or territory where the taxpayer resided on the day he/she left Canada.

      AFR - Unused RRSP contributions (CRA vs DT Max)

      Warning
      According to the information obtained through the CRA auto-fill my return (AFR) service, the amount of unused RRSP contributions is different from the amount recorded in DT Max. Please refer to the schedule "Auto-fill my return (PRD)" for more details.

      AFR - Unused non-capital losses (CRA vs DT Max)

      Warning
      According to the information obtained through the CRA auto-fill my return (AFR) service, the amounts of unused non-capital losses are different from the amounts recorded in DT Max. Please refer to the schedule "Auto-fill my return (PRD)" for more details.

      AFR - Taxable capital gains (CRA vs DT Max)

      Warning
      According to the information obtained through the CRA auto-fill my return (AFR) service, the amounts of taxable capital gains are different from the amounts recorded in DT Max. Please refer to the schedule "Auto-fill my return (PRD)" for more details.

      AFR - Net capital losses of other years applied (CRA vs DT Max)

      Warning
      According to the information obtained through the CRA auto-fill my return (AFR) service, the amounts of net capital losses of other years applied are different from the amounts recorded in DT Max. Please refer to the schedule "Auto-fill my return (PRD)" for more details.

      AFR - Unused net capital losses (CRA vs DT Max)

      Warning
      According to the information obtained through the CRA auto-fill my return (AFR) service, the amounts of unused net capital losses are different from the amounts recorded in DT Max. Please refer to the schedule "Auto-fill my return (PRD)" for more details.

      AFR - Capital gains deduction (CRA vs DT Max)

      Warning
      According to the information obtained through the CRA auto-fill my return (AFR) service, the amounts of capital gains deduction are different from the amounts recorded in DT Max. Please refer to the schedule "Auto-fill my return (PRD)" for more details.

      AFR - Cumulative net investment loss (CNIL) (CRA vs DT Max)

      Warning
      According to the information obtained through the CRA auto-fill my return (AFR) service, the amount of cumulative net investment loss (CNIL) is different from the amount recorded in DT Max. Please refer to the schedule "Auto-fill my return (PRD)" for more details.

      Provincial

      59200 Schedule NB(S11) - Provincial amount transferred

      You cannot transfer an amount to a parent not processed because the spouse or common-law partner is claiming an amount for you on line 58120 or line 58640 of their NB428.

      Ontario - Schedule 14 - Climate Action Incentive

      Resided outside of a census metropolitan area (CMA)

      According to the list defined by Statistics Canada in the last census they published before 2019, the city entered in the mailing address appears to be outside of a metropolitan area.

      City: ________________

      The taxpayer may be eligible for the 10% supplement for residents of small and rural communities. Please verify your selection with the keyword MetropolitanArea .

      To determine if the place of residence is outside a CMA, go to canada.ca/census-metropolitan-areas.

      Ontario - Schedule 14 - Climate Action Incentive

      Resided in a census metropolitan area (CMA)

      According to the list defined by Statistics Canada in the last census they published before 2019, the city entered in the mailing address appears to be in a metropolitan area.

      City: ________________

      You specified that the taxpayer was eligible for the 10% supplement for residents of small and rural communities. However, to be eligible for the supplement, the taxpayer must reside outside a CMA. Please verify your selection with the keyword MetropolitanArea .

      To determine if the place of residence is in a CMA, go to canada.ca/census-metropolitan-areas.

      Alberta - Schedule 14 - Climate Action Incentive

      Resided outside of a census metropolitan area (CMA)

      According to the list defined by Statistics Canada in the last census they published before 2019, the city entered in the mailing address appears to be outside of a metropolitan area.

      City: ________________

      The taxpayer may be eligible for the 10% supplement for residents of small and rural communities. Please verify your selection with the keyword MetropolitanArea .

      To determine if the place of residence is outside a CMA, go to canada.ca/census-metropolitan-areas.

      Alberta - Schedule 14 - Climate Action Incentive

      Resided in a census metropolitan area (CMA)

      According to the list defined by Statistics Canada in the last census they published before 2019, the city entered in the mailing address appears to be in a metropolitan area.

      City: ________________

      You specified that the taxpayer was eligible for the 10% supplement for residents of small and rural communities. However, to be eligible for the supplement, the taxpayer must reside outside a CMA. Please verify your selection with the keyword MetropolitanArea .

      To determine if the place of residence is in a CMA, go to canada.ca/census-metropolitan-areas.

      Manitoba - Schedule 14 - Climate Action Incentive

      Resided outside of a census metropolitan area (CMA)

      According to the list defined by Statistics Canada in the last census they published before 2019, the city entered in the mailing address appears to be outside of a metropolitan area.

      City: ________________

      The taxpayer may be eligible for the 10% supplement for residents of small and rural communities. Please verify your selection with the keyword MetropolitanArea .

      To determine if the place of residence is outside a CMA, go to canada.ca/census-metropolitan-areas.

      Manitoba - Schedule 14 - Climate Action Incentive

      Resided in a census metropolitan area (CMA)

      According to the list defined by Statistics Canada in the last census they published before 2019, the city entered in the mailing address appears to be in a metropolitan area.

      City: ________________

      You specified that the taxpayer was eligible for the 10% supplement for residents of small and rural communities. However, to be eligible for the supplement, the taxpayer must reside outside a CMA. Please verify your selection with the keyword MetropolitanArea .

      To determine if the place of residence is in a CMA, go to canada.ca/census-metropolitan-areas.

      Saskatchewan - Schedule 14 - Climate Action Incentive

      Resided outside of a census metropolitan area (CMA)

      According to the list defined by Statistics Canada in the last census they published before 2019, the city entered in the mailing address appears to be outside of a metropolitan area.

      City: ________________

      The taxpayer may be eligible for the 10% supplement for residents of small and rural communities. Please verify your selection with the keyword MetropolitanArea .

      To determine if the place of residence is outside a CMA, go to canada.ca/census-metropolitan-areas.

      Saskatchewan - Schedule 14 - Climate Action Incentive

      Resided in a census metropolitan area (CMA)

      According to the list defined by Statistics Canada in the last census they published before 2019, the city entered in the mailing address appears to be in a metropolitan area.

      City: ________________

      You specified that the taxpayer was eligible for the 10% supplement for residents of small and rural communities. However, to be eligible for the supplement, the taxpayer must reside outside a CMA. Please verify your selection with the keyword MetropolitanArea .

      To determine if the place of residence is in a CMA, go to canada.ca/census-metropolitan-areas.

      Schedule YT(S14) - Yukon government carbon price rebate

      Resided outside of Whitehorse

      According to the provincial Schedule YT(S14) - Yukon government carbon price rebate, the city entered in the mailing address appears to be outside of Whitehorse.

      City: ________________

      The taxpayer may be eligible for the 10% remote supplement if he/she resided outside Whitehorse on December 31, 2019. Please verify your selection with the keyword CarbonRebateSuppl .

      Schedule YT(S14) - Yukon government carbon price rebate

      Resided in Whitehorse

      According to the provincial Schedule YT(S14) - Yukon government carbon price rebate, the city entered in the mailing address appears to be in Whitehorse.

      City: ________________

      You specified that the taxpayer was eligible for the 10% remote supplement. However, to be eligible for the supplement, the taxpayer must reside outside Whitehorse on December 31, 2019. Please verify your selection with the keyword CarbonRebateSuppl .

4. New options

   1. When the rules on income splitting apply to income displayed on T3/RL-16, T5/RL-3 and/or T5013/RL-15 slips, the following options have been added to the sub-keyword OtherInc.split in the keyword Split-Source.t pertaining to the option "Enter the split income amount" to indicate the type of income:

      Other: Capital gain deemed to be a foreign dividend
      Other: Business income from a related business
      Other: Rental income
      Other: Foreign rental income

   2. When the income splitting rules apply to income displayed on Quebec RL-15 and/or RL-16 slips, the following options have been added to the sub-keyword ForeignInc.split in the keyword Split-Source.t pertaining to the option "Enter the split income amount" to indicate the part of the amount of foreign tax paid on split income:

      Foreign income tax on non-business income

      This amount may appear either in box 17-5 of the RL-15 slip or in box L-1 of the RL-16 slip. It will be carried over to line 30.1 of Quebec form TP-772 for the purposes of calculating the foreign tax credit if applicable.

      Foreign income tax on business income

      This amount may appear either in box 18-5 of the RL-15 slip or in box K-1 of the RL-16 slip. It will be carried over to line 60.1 of the Quebec TP-772 form for the purposes of calculating the foreign tax credit if applicable.

   3. When the taxpayer is subject to the tax on split income (TOSI) and is eligible for the amount for severe and prolonged impairment in mental or physical functions on line 376 in Quebec, the following options have been added:

      1. For the keyword Optimize :

         TP-766.3.4 - Income tax on split income (Unused portion of the Q376)

      2. When the above option is selected for the keyword Optimize , the following options will be displayed for the keyword Control.ops :

         Claim the unused portion of Q376 to reduce TOSI
         Claim full amount on line Q376
         DT Max optimization (default)