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Print this pageForward this document  What's new for T1/T3 Internet version 25.13?

The latest DT Max program update is now available for downloading. It features the T1/TP-1 program for the tax years 2009 to 2021 inclusively and fully supports T1/TP-1 EFILE. This version also features the T3/TP-646 program for the tax years ending from 2009 to 2021 inclusively. Installing this version will update your version of DT Max to 25.13.

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

In this version...

DT Max T1

  1. Version highlights
    1. Estimated Climate Action Incentive Payments for the Period from July 2022 to June 2023 - Ontario, Manitoba, Saskatchewan et Alberta
    2. Changes to the calculation of income for purposes of the Guaranteed Income Supplement (GIS) and Allowances
    3. Client suggestions implemented in version 25.13
  2. New forms
  3. Revised forms
  4. New diagnostics
    1. Notes and diagnostics
    2. Error prevention report

DT Max T3

  1. Version highlights
    1. EFILE for Trusts (T3)
    2. Known issue fixed in version 25.13
    3. New dividend rates
    4. 2022 tax brackets and rates
    5. Newfoundland and Labrador 2022 tax brackets
  2. New forms
  3. Revised forms
  4. New keywords
  5. New options

 

DT Max T1

  1. Version highlights

    1. Estimated Climate Action Incentive Payments for the Period from July 2022 to June 2023 - Ontario, Manitoba, Saskatchewan et Alberta

      The Government of Canada has announced its intention to pay out the Climate Action Incentive (CAI) as a quarterly benefit. If the taxpayer is eligible, they will automatically receive their CAI payments four times a year, starting in July 2022. To receive their payments, they must file a tax return, even if they received no income during the year.

      Four new in-house forms have been implemented to calculate the climate action incentive for the four applicable provinces, namely Ontario, Manitoba, Saskatchewan and Alberta.

      The CAI includes a base amount and a 10% supplement for residents of rural areas and small communities. If the individual is eligible for the supplement, by default, the CAI estimate is generated in the file of the spouse who completes Schedule 14. If the individual is not eligible for the supplement, by default, the estimate for the IAC is generated in the family head's file. If applicable, please use the keyword Optimize to indicate the person who must complete Schedule 14 (if the individual is eligible for the supplement and has a spouse) and to control the display of the CAI estimates.

      Note: These estimates are based on 2021 rates, as 2022 rates were not available at the time of this release.

    2. Changes to the calculation of income for purposes of the Guaranteed Income Supplement (GIS) and Allowances

      Exclusion of the $500 one-time payment from income

      A one-time payment of $500 was made in August 2021 to Old Age Security (OAS) pensioners who will be 75 or older as of June 2022. This amount is shown in box 205 of the T4A slip issued for 2021. This single payment is taxable and must be reported on line 13000 of the income tax return. However, for the purposes of calculating the GIS, this amount of $500 must be excluded from income.

      The amount in box 205 of the T4A relating to the one-time payment of $500 is now excluded when calculating the annual income for 2021 for the purposes of Form SC ISP-3026.

      Exclusion of federal COVID-19 benefits from income

      Bill C-12 allowing federal benefits related to COVID-19 to be excluded from the calculation of income for GIS purposes received Royal Assent on March 3, 2022.

      Therefore, benefits paid under the Canada Emergency Response Benefit Act, Part VIII.4 of the Employment Insurance Act, the Canada Recovery Benefits Act or the Canada Lockdown Workers Benefit are now excluded from income for purposes of calculating the amount of Guaranteed Income Supplement and Allowances payable in respect of any month after June 2022.

    3. Client suggestions implemented in version 25.13

      Q: In addition to the GST/HST credit, would it be possible to add a line in the tax return summaries to also display other provincial benefits and credits, such as the Ontario Trillium Benefit estimate?

      A: As of version 25.13, the Ontario Trillium Benefit estimate, as well as other provincial benefits and credits, will also be displayed in the following summaries: the Executive Summary, the Tax Return Summary, and the Tax Return Summary - Combined (with spouse).

  2. New forms

    In-house forms

    • Estimated Ontario Climate Action Incentive Payments for the Period from July 2022 to June 2023

    • Estimated Manitoba Climate Action Incentive Payments for the Period from July 2022 to June 2023

    • Estimated Saskatchewan Climate Action Incentive Payments for the Period from July 2022 to June 2023

    • Estimated Alberta Climate Action Incentive Payments for the Period from July 2022 to June 2023

  3. Revised forms

    Quebec

    • TP-766.3.4 - Income Tax on Split Income

      Change in the instructions regarding the amount to enter on line 443 (code 04) of the income tax return and addition of lines 99 and 100 in Part 3.6.

  4. New diagnostics

    1. Notes and diagnostics

      Federal

      1. 23210 Federal COVID-19 benefits repayment

        The taxpayer repaid federal COVID-19 benefits (CERB, CRB, CRCB, CRSB or CESB) in 2021 which he/she received in 2020.

        Procedure for allocating the deduction between the years 2020 and 2021

        If your client has repaid in 2021 federal COVID-19 benefits (CERB, CRB, CRCB, CRSB or CESB) that they received in 2020, this amount will be indicated in box 201 of the T4A slip. If they received the CERB from Service Canada, the amount repaid will be included in box 30 of the T4E slip with the other amounts of employment insurance repaid (a letter confirming the amount of CERB repaid will be sent by Service Canada).

        Note that these slips (T4A and/or T4E) will be issued for the year 2021 only. However, you must enter them in the years 2020 and/or 2021 depending on the allocation chosen.

        To claim the deduction on the 2020 return:

        • Enter the portion of the repayment that your client wishes to deduct in box 201 of the T4A slip (including the portion of CERB repaid to Service Canada).

        • This amount will be reported on line 23200 of the federal return, and on line 246 of the Quebec return for residents of this province, if applicable.

        • If the 2020 return has already been filed, you can request an adjustment to this return by using the ReFILE service, by sending the T1-ADJ form in paper format, or by submitting the request directly online through the Change my return service in My Account.

        To claim the deduction on the 2021 return:

        • If the amount repaid is indicated on the T4A slip, enter the portion of the repayment that they wish to deduct in box 201 of the T4A slip.

        • If the amount repaid is indicated on the T4E slip, enter the portion of the repayment that they wish to deduct in the keyword CERB-REPAID associated with box 30 of the T4E. Don't forget that box 30 of the T4E also includes other amounts of employment insurance repaid. Therefore, if your client is claiming a portion of the CERB refund on their 2020 return, you must subtract this portion from box 30 of the 2021 T4E slip and enter only the difference in the keyword EIB-Repaid associated with this box.

        You can use the keyword COVID-Report to enter the total amount repaid in 2021 of the federal COVID-19 benefits in the keyword Total-Amt-Repaid .

      Quebec

      1. 246 Federal COVID-19 benefits or IPREW repayment

        The taxpayer repaid federal COVID-19 benefits (CERB, CRB, CRCB, CRSB or CESB) or IPREW in 2021 which he/she received in 2020.

        Procedure for allocating the deduction between the years 2020 and 2021

        If your client has repaid in 2021 federal COVID-19 benefits (CERB, CRB, CRCB, CRSB or CESB) or IPREW that they received in 2020, this amount will be indicated in box 201 of the T4A slip (RL-1 Box O-8 and/or Box O-9). If they received the CERB from Service Canada, the amount repaid will be included in box 30 of the T4E slip with the other amounts of employment insurance repaid (a letter confirming the amount of CERB repaid will be sent by Service Canada).

        Note that these slips (T4A/RL-1 and/or T4E) will be issued for the year 2021 only. However, you must enter them in the years 2020 and/or 2021 depending on the allocation chosen.

        To claim the deduction on the 2020 return:

        • Enter the portion of the repayment that your client wishes to deduct in box 201 of the T4A/RL-1 slip (including the portion of CERB repaid to Service Canada).

        • This amount will be reported on line 23200 of the federal return, and on line 246 of the Quebec return.

        • If the 2020 return has already been filed, you can request an adjustment to this return by using the ReFILE service, by sending the TP-1.R form in paper format, or by submitting the request directly online for making changes to a previous return.

        To claim the deduction on the 2021 return:

        • If the amount repaid is indicated on the T4A/RL-1 slip, enter the portion of the repayment that they wish to deduct in box 201 of the T4A slip.

        • If the amount repaid is indicated on the T4E slip, enter the portion of the repayment that they wish to deduct in the keyword CERB-REPAID associated with box 30 of the T4E. Don't forget that box 30 of the T4E also includes other amounts of employment insurance repaid. Therefore, if your client is claiming a portion of the CERB refund on their 2020 return, you must subtract this portion from box 30 of the 2021 T4E slip and enter only the difference in the keyword EIB-Repaid associated with this box.

        You can use the keyword COVID-Report to enter the total amount repaid in 2021 of the federal COVID-19 benefits in the keyword Total-Amt-Repaid .

    2. Error prevention report

      Quebec

      1. Schedule H - Tax credit for caregivers

        Part D - Caregiver living with a person (not his or her spouse) 70 or over without an impairment

        According to information provided, DT Max considers that you are eligible to claim the tax credit for caregivers. You have entered an address in the file of the person (other than your spouse) 70 or over without an impairment. Please verify that this person cohabited with the taxpayer. If the taxpayer is not eligible for this credit, enter the keyword Transfer-OV in the dependant's file and select Do not claim for Schedule H.

DT Max T3

  1. Version highlights

    1. EFILE for Trusts (T3)

      The Canada Revenue Agency has released a new electronic service named EFILE for Trusts (T3).

      This new service is now available and will allow a tax preparer to automatically transmit a T3 or T3M return for the 2021 taxation year.

      CRA will also be expanding this service in the future to cover additional return types.

      Please note that the transmission of the T3 or T3M return will require a CRA EFILE number and password.

      For additional information on how to obtain a CRA EFILE number and password, please refer to the webpage below:

      https://www.canada.ca/en/revenue-agency/services/e-services/e-services-businesses/efile-electronic-filers.html

      Once the above information has been obtained, it must be entered within the Efile setup.

      The transmission process will work as it has previously, except that it will be handled automatically by the software (i.e. it will no longer be a manual transmission process).

      Upon clicking Continue, from the Transmit and receive menu, the program will connect to the CRA site and transmit the T3 return type selected.

      Any submitted files will be processed in real time, meaning that the acknowledgement will be generated almost instantly.

      The status of your client will be updated to Efile acknowledged upon the successful transmission of the T3 return. An EFILE report will also be generated.

      For a complete breakdown of the transmission process, click here to access our knowledge base document.

      Please note that CRA's new automated service will not handle the submission of T3 slips. To transmit a T3 slip, you must continue to use the currently existing manual process.

    2. Known issue fixed in version 25.13

      Incorrect calculation of the Ontario surtax on line 27, line 43 and line 44 of the T3ON form

    3. New dividend rates

      New dividend rates take effect on January 1, 2022.

      The tables below show the rates applicable to either the gross-up amount or the actual amount of ordinary dividends and eligible dividends.

      Dividend tax credit rate (percentage) for ordinary dividends

      2022

      NL

      SK

      QC

      PE

      Applicable to the gross-up amount of a dividend received or deemed received

      3.2

      2.105

      3.42

      1.3

      Applicable to the actual amount of a dividend received or deemed received

      3.68

      2.421

      3.93

      1.495

      Dividend tax credit rate (percentage) for eligible dividends

      2002

      NL

      Applicable to the gross-up amount of a dividend received or deemed received

      6.3

      Applicable to the actual amount of a dividend received or deemed received

      8.69

    4. 2022 tax brackets and rates

      All federal and provincial tax brackets have been updated in DT Max T3 for 2022. The rates are based on information available as of March 1, 2022.

      Please refer to the DT Max knowledge base link below for additional details on the new federal and provincial tax brackets.

    5. Newfoundland and Labrador 2022 tax brackets

      Effective January 1, 2022, the Newfoundland and Labrador tax brackets have been increased by an indexation factor of 2.8% and an additional three new income tax brackets for taxable income over $250,000, have been introduced.

      Graduated rate estates (GRE) and qualifying disability trusts (QDT) with taxable income greater than $1,000,000 will be taxed at the new rate of 21.8%. Trusts other than GREs and QDTs will also see their tax rates increase from 18.3% to 21.8%. In addition, this tax rate increase will be applied to donations over $200.

  2. New forms

    Federal

    • T183 - Information Return for the Electronic Filing of a Trust Return

  3. Revised forms

    Federal

    • T1229 - Statement of Resource Expenses and Depletion Allowance

      New line CDE/COPGE claimed in 2017 added to page 2 in the section pertaining to the total reductions net of additions other than accelerated CDE or accelerated COGPE.

    • T2038 - Investment Tax Credit (Individuals)

    Quebec

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

    • MR-14.B - Notice Before Distribution of Property

      Both of the above forms have changed significantly, requiring considerable more information. Please review the data entry and form carefully prior to filing.

    In-house schedules

    • T3 Summary

    • Planning Summary - Federal 2021

    • Notes and diagnostics

  4. New keywords

    1. In the Resource-Pool group, pertaining to federal Form T1129:

      1. Ded-AIIP-2017.r : Deduction claimed in 2017 (amount in box B of the T1229 for 2017).

    2. In the Trustee group for EFILE purposes:

      1. Trustee-Info : Trustee information required (EFILE only)

        Use the keyword Trustee-Info to provide supplemental information required for EFILE purposes.

    3. In the Business group, pertaining to the business schedules:

      1. Your-Name : Choose name to be entered in "Your name" section of the business schedule.

        Use the keyword Your-Name to choose the name to be entered in the "Your name" section of the statement of business activities. DT Max will default to the name of the trust and the trust's account number if this keyword is left blank.

      2. Name.y : Name to be entered in "Your name" section of business schedule

        Use the keyword Name.y to enter the name to be captured in the "Your name" section of the statement of business activities.

      3. SIN.y : Your social insurance number

        Use the keyword SIN.y to enter the SIN to be captured in the section "Your social insurance number" of the statement of business activities.

    4. In the Efile-Federal group, pertaining to the EFILE service:

      1. Fed-Authorize : CRA authorized to contact the electronic filer for documentation

        Selecting "CRA authorized to contact electronic filer" in the keyword Fed-Authorize will authorize the Canada Revenue Agency (CRA) to contact you when requesting supporting documentation for pre-assessment or post-assessment review.

        This keyword applies for federal purposes, and will override the option selected within the section "Efile authorization" found in the efile defaults.

      2. Fed-AuthExpire : Date when authorization to contact the electronic filer will expire (dd-mm-yyyy)

        Use the keyword Fed-AuthExpire to enter the date when the Canada Revenue Agency's authorization to contact the electronic filer for supporting documentation for pre-assessment or post-assessment review will expire.

      3. Fed-Pre-Assess : Contact code for pre-assessment review.

      4. Fed-Post-Assess : Contact code for post-assessment review.

      5. Client-Signature : Specify how the efile authorization form(s) will be signed and dated

        The keyword Client-Signature is used to specify how the efile authorization form(s) will be signed and dated.

        For federal purposes, this would include the T183 form.

        When the client is signing the T183 form electronically, we strongly recommend also specifying the date and time of the electronic signature, found under Part E of the T183 form, within the E-Signature keyword group.

      6. Fed-Prior-Yr : A federal prior year return will be electronically submitted

        Use the keyword Fed-Prior-Yr to notify the Canada Revenue Agency when more than one tax return, for the same trust, will be submitted. All prior year returns including the current year return must be set to "Yes" to avoid any processing delays for the trust. Prior year returns must be filed in chronological order.

    5. In the E-Signature group, pertaining to the EFILE service:

      1. E-Signature : Select the form to be electronically signed

        The keyword E-Signature is used to specify the form which is to be electronically signed.

      2. E-Sign-Date : Date of the electronic signature

        Date specified within Part E of the T183 form:

        When selecting the option Client signed electronically, use the keyword E-Sign-Date to indicate the date on which the T183 form is to be electronically signed. The date and time specified on the T183 form will be transmitted to the Canada Revenue Agency. Any modification to the date and time must be made prior to requesting an electronic signature. The date and time being transmitted to the Canada Revenue Agency must match the date and time specified on the T183 form.

        When selecting the option Client signed and dated electronically, use the keyword E-Sign-Date to indicate the date on which the T183 form was electronically signed. If the T183 form is being electronically signed and dated, then it is the client who will be completing the date and time on the T183 form. The date and time of the T183 electronic signature are transmitted to the Canada Revenue Agency. The transmitted date and time must match the information specified on the electronically signed T183 form.

        The T183 form must always be completed prior to transmitting the federal income tax return.

      3. E-Sign-Time : Time of the electronic signature (HH:MM:SS)

        Time specified within Part E of the T183 form:

        The keyword E-Sign-Time specifies the time the T183 form was electronically signed (as indicated in Part E). The allowable format is HH:MM:SS.

        Note: If the return is being electronically signed and dated, then it is the client who will be completing the date and time on the T183 form. The time can be entered with the keyword E-Sign-Time . The date and time of the T183 signature are transmitted to the Canada Revenue Agency. The transmitted date and time must match the information specified on the electronically signed T183 form.

        The T183 form must always be completed prior to transmitting the federal income tax return.

    6. In the E-Signature group, pertaining to the EFILE service:

      1. Efile-Result : Result of the EFILE transmission

        The keyword Efile-Result captures the result of an EFILE transmission.

      2. Error-code.fed : EFILE error code

        The keyword Error-code.fed lists the EFILE error code(s) returned by the Canada Revenue Agency when a transmission has not been accepted.

        Please refer to our knowledge base for a complete listing of the CRA's T3 return type efile error messages or T3 return type efile web messages.

    7. New keywords within the Clearance group, pertaining to the Quebec Form MR-14.B:

      1. Correspondence : Indicate who should receive the correspondence

        Use the keyword Correspondence to indicate who should receive the correspondence concerning the MR-14.B form or the certificate.

      2. Last-Name.mr : Last name of applicant

        Use the keyword Last-Name.mr to enter the distributor's last name.

      3. First-Name.mr : First name of applicant

        Use the keyword First-Name.mr to enter the distributor's first name.

      4. Business-Name.mr : Business name of applicant

        Use the keyword Business-Name.mr to enter the distributor's business name.

      5. ID-Number.mr : Quebec identification number

        Use the keyword ID-Number.mr to enter the distributor's Quebec identification number.

      6. GST-ID.mr : GST registration number (123456789RT0001)

        Use the keyword GST-ID.mr to enter the GST registration number.

    8. New keywords within the Clearance group, pertaining to the Quebec Form MR-14.A:

      1. DistributPostDeath : Distribution of post-death income

        Use the keyword DistributPostDeath to enter the total post-death income already distributed.

      2. Distribution-Type. : Distribution type

        Use the keyword Distribution-Type. to indicate what kind of distribution you need a certificate for.

      3. Post-DeathIncome : Post-death income

        Use the keyword Post-DeathIncome to enter the total income reported in the TP-646 form(s) filed for all the taxation years for the period beginning after the death and ending on the date the succession was liquidated.

  5. New options

    1. For the keyword Trustee-Info , required for EFILE purposes:

      Change in Trustee name (EFILE only)

    2. For the keyword Your-Name , required for EFILE purposes:

      Trust name and account number
      Other name and SIN

 

 

March 16, 2022