  What's new for T2 Internet version 13.35? |
DT Max version 13.35 includes the T2 program for fiscal periods ending from
1994 to 2011 and fully supports Corporation Internet Filing (T2 and CO-17).
Please note that all program versions are always made available on the Internet.
In this version...
DT Max T2
Program certification
Federal:
For DT Max T2 version 13.35, the federal barcodes and the Corporation Internet
Filing module have received full CRA certification valid for taxation years
ending up to April 30, 2011 under the DT22 stamp.
Quebec:
Version 13.35 has also undergone an authorization process with Revenu Québec
for the paper (including barcode form COR-17.U) and efile versions of the
CO-17 return, and has been approved under number RQCO-1002.
Alberta:
Alberta Finance has granted DT Max a new certification for this version,
also labeled DT22.
Version highlights
- IMPORTANT NOTICE to DT Max T2 users regarding mandatory electronic
filing of corporate returns
Pertaining to the federal and Quebec requirements that all corporate
returns be filed electronically when mandatory criteria are met (i. e.
corporations with gross revenue in excess of $ 1 million and filing returns
with tax years ending in 2010 or subsequent (for the federal) or with
tax years ending after May 31, 2010 (for Quebec)), we would like to notify
all DT Max T2 users that, beginning with version 13.35, corporate returns
that meet the aforementioned criteria for either federal or Quebec will
not be generated without an active DT Max T2 efile licence. In
place of a return, the Notes and Diagnostics page will appear with an
explanation and full instructions.
Also, please note that, should your DT Max licence not include the efile
module, the keyword Efile-Federal and all pertaining keywords will
be blocked when you try to generate them in your data entry, and a pop-up
window will notify you that the efile option is not active in your version.
- Changes affecting Quebec form CO-1029.8.33.6 (Tax Credit for an On-the-Job
Training Period)
The Quebec form CO-1029.8.33.6 (Tax Credit for an On-the-Job Training
Period) has undergone several modifications, notably in respect to the
criteria that are now used. As a result, this has drastically affected
the keywords pertaining to that form. Therefore, if you had to use this
form in previous versions of DT Max T2 and must use it again for the current
version, you will be required to re-enter your client's information according
to the new keywords and criteria in effect. Please note that, as per the
revised CO-1029.8.33.6 form, the information pertaining to each trainee
must be entered on a per week basis.
- New keyword CLASS18-DED in CCA-Class group
As per Quebec's tax legislation and regulations, a corporation can now
claim an additional deduction of 85% of the amount deducted in calculating
its income for the year on account of capital cost allowance in respect
of a truck or tractor designed for hauling freight and covered by the
60% capital cost allowance where such truck or tractor is fuelled by LNG
(Class 18). The new keyword CLASS18-DED has been introduced to reflect
this deduction and is generated when the option "Class 18 - 60% DB" is
selected for the keyword CCA-Class.
- 2 new default options for federal form RC59 (Business Consent Form)
Two new fields for default options have been integrated in regards to
the federal Business Consent Form RC59: Group ID and Name of
group, which are to be found when you select Identification
in the Preferences menu, and then click on the Identification
numbers tab on the Tax preparer identification window. These
new fields have been added in the RC59 section of the window.
New forms
Quebec:
- CO-17S.2 - Gifts of Musical Instruments (in-house form)
- CO-1029.8.36.ID - Cumulative Limit Allocation Agreement for the Tax Credit
for Investment
- CO-1029.8.36.RO - Crédit d'impôt pour la création d'emplois dans les
régions ressources (Tax Credit for Job Creation in Resource Regions)
- CO-1029.8.36.RP - Entente concernant le montant de base pour l'aide
accordée dans les régions ressources (Agreement Respecting the Basic
Amount for Assistance granted in Resource Regions)
- CO-1029.8.36.RQ - Entente concernant le crédit d'impôt pour la création
d'emplois dans les régions ressources (Agreement Respecting the Tax
Credit for Job Creation in Resource Regions)
Revised forms
Federal:
- Schedule 200 - T2 Corporation Income Tax Return
- Schedule 3 - Dividends Received, Taxable Dividends paid, and Part IV
Tax Calculation
- Schedule 4 - Corporation Loss Continuity and Application
- Schedule 5 - Tax Calculation Supplementary - Corporations
- Schedule 32 - Scientific Research and Experimental Development (SR&ED)
Expenditures Claim
- Schedule 39 - Agreement among Related Financial Institutions - Part VI
Tax
- Schedule 305 - Newfoundland and Labrador Capital Tax on Financial Institutions
- Schedule 341 - Nova Scotia Corporate Tax Reduction for New Small Businesses
- Schedule 346 - Nova Scotia Corporation Tax Calculation
- Schedule 383 - Manitoba Corporation Tax Calculation
- Schedule 427 - British Columbia Corporation Tax Calculation
- Schedule 428 - British Columbia Training Tax Credit
- Schedule 443 - Yukon Corporation Tax Calculation
- Schedule 510 - Ontario Corporate Minimum Tax
- Schedule 515 - Ontario Capital Tax on Other Than Financial Institutions
- Schedule 554 - Ontario Computer Animation and Special Effects Tax Credit
- Schedule 558 - Ontario Production Services Tax Credit
- Schedule 560 - Ontario Interactive Digital Media Tax Credit
- Schedule 566 - Ontario Innovation Tax Credit
- RC59 - Business Consent Form
- T1240 - Registered Charity Adjustment Request
Quebec:
- CO-17 - Corporation Income Tax Return
- CO-17.SP - Information and Income Tax Return for Non-Profit Corporations
- COR-17.U - Données de la déclaration de revenus des sociétés (Barcode
Summary)
- COR-17.W - Sommaire des champs à saisir des déclarations des sociétés
(Keying Summary for Corporation Returns)
- CO-17.A.1 - Net Income for Income Tax Purposes
- CO-17S.2 - Donations
- CO-17S.2 - Gifts of Cultural Property
- CO-17S.2 - Gifts of Ecological Property
- CO-17S.3 - Dividends Received and Taxable Dividends Paid
- CO-130.A - Capital Cost Allowance
- CO-502 - Election in Respect of a Dividend Paid Out of a Capital Dividend
Account
- CO-737.18.18 - Exemption for Small and Medium-Sized Manufacturing Businesses
in Remote Resource Regions
- CO-771.R.14 - Proportion of Business Carried On in Quebec and Elsewhere
by an Insurance Corporation
- CO-1029.8.33.6 - Tax Credit for an On-the-Job Training Period
- CO-1029.8.33.13 - Tax Credit for the Reporting of Tips
- CO-1029.8.35 (2009-08) - Tax Credit for Quebec Film Productions (production
for which no labour expenditure was incurred before January 1, 2009)
- CO-1029.8.35 (2009-02) - Tax Credit for Quebec Film Productions (production
for which no labour expenditures were incurred before January 1, 2009, and
after December 31, 2008)
- CO-1029.8.36.EL - Tax Credit for Book Publishing
- CO-1029.8.36.EM - Tax Credit Relating to Resources
- CO-1029.8.36.IC - Election for the Tax Credit for Investment
- CO-1029.8.36.IN - Tax Credit for Investment
N.B.: Two new in-house sections have been added to the above form: XB1 (for
partnerships) and XB2 (for joint ventures)
- CO-1029.8.36.RV - Tax Credit for Job Creation in a Designated Region
- CO-1029.8.36.SP - Tax Credit for Film Production Services
- CO-1136 - Calculation of Paid-Up Capital
- CO-1136.CS - Paid-Up Capital for Purposes of Calculating the Income Tax
of Certain Corporations
- CO-1140 - Calculation of the Paid-Up Capital of a Financial Institution
- CO-1140.A - Paid-Up Capital to Be Used for Purposes Other than the Calculation
of Tax on Capital
- CO-1159.2 - Compensation Tax for Financial Institutions
- CO-1175.4 - Life Insurance Corporation - Calculation of the tax on capital
- RD-1029.7 - Tax Credit for Salaries and Wages
Alberta:
- AT100 - Preparing and Filing the Alberta Corporate Income Tax Return
- AT1 and Schedules for 1998 and Subsequent Taxation Years (Exemption)
Deleted forms
Federal:
- Schedule 344 - Nova Scotia Manufacturing and Processing Investment Tax
Credit
New keywords
In the CharityReturn group, in reference to Quebec form TP-985.22-V (Information Return for Registered
Charities and Certain Recognized Organisations):
- State.d : State of director/trustee or like official
Use the keyword State.d to enter the state of the director/trustee's or like official's home address.
- Country.d : Country of director/trustee or like official
Use the keyword Country.d to enter the country of the director/trustee's or like official's home address.
- ZIPCode.d : U.S.A zip code of director/trustee or like official
Use the keyword ZIPCode.d to enter the U.S.A zip code of the director/trustee's or like official's home address.
- ForeignCode.d : Foreign postal code of director/trustee or like official
Use the keyword ForeignCode.d to enter the foreign postal code of the director/trustee's or like official's home address.
In the Resource-Tax-Cr group, in reference to Quebec form CO-1029.8.36.EM (Tax Credit Relating to Resources):
Expenses.re : Eligible expenses incurred and paid
Use the keyword Expenses.re to enter the amount of eligible expenses incurred and paid.
In the RelatedParty group, in reference to Quebec form CO-1029.8.36.ID (Cumulative Limit Allocation Agreement for the Tax Credit for Investment):
- QC-ITC-Alloc : $75,000,000 cumulative limit related to the ITC allocated to the associated corporation
Use the keyword QC-ITC-Alloc to enter the portion of the $75,000,000 cumulative limit related to the investment
tax credit allocated to the associated corporation.
- QC-ITC-AllocOV : allocation of the cumulative limit related to the ITC in the current tax yr /ov
Use QC-ITC-AllocOV to override this corporation's allocation of the cumulative limit for purposes of the investment tax credit.
DT Max will otherwise calculate the limit based on all information entered, including RelatedParty groups of associated corporations, as $75,000,000 less the limit(s) allocated to any associated corporation(s).
- Investments.re : Eligible investments made by the related party
Use the keyword Investments.re to enter the amount of eligible investments made by the related party (N.B.: This new keyword
also pertains to Quebec form CO-1029.8.36.IN (Tax Credit for Investment)).
In the Que-ITC group, in reference to form CO-1029.8.36.IN (Tax Credit for Investment):
- JV-Name : Name of joint venture
Enter the name of the joint venture using the keyword JV-Name, for purposes of Quebec form CO-1029.8.36.IN. The same name must also be entered
in the keyword Name.re within the RelatedParty group in order to allow entry of other data pertaining to the joint venture.
- RL15-Box71 : RL-15 slip, box 71 (if applicable)
If the corporation is a member of a partnership and has received an RL-15 slip for the year, enter on
line 20 of Form CO-1029.8.36.IN the amount displayed in box 71 of that slip. Otherwise, use
keywords Elig-Invest.qi , Assistance.qi and Benefit.qi to complete lines 10 to 20.
- Investments : Eligible investments made by the corporation
Use the keyword Investments to enter the amount of eligible investments made by the corporation.
- Region-ITCAlloc : Investment allocation that entitles or not to the base rate increase
Use the keyword Region-ITCAlloc to enter the amount of investment allocation that entitles or not to the
base rate increase per region or per MRC.
- PrevYrInfo.qi : Non refundable tax credit carried forward
Use the keyword PrevYrInfo.qi to enter the non refundable tax credit carried forward (resulting from the
following calculation: the amount from line 76 of form CO-1029.8.36.IN from the previous year [if applicable] minus
the amount from line 102 from this previous year).
In the QCompens-Tax group, in reference to Quebec form RD-1029.7 (Tax Credit for Salaries and Wages):
- IFCSalary-TaxCr : Whether the corporation has chosen to claim the Tax Credit for Salaries and Wages - IFC
Use the keyword IFCSalary-TaxCr to indicate whether or not the corporation has chosen to claim the Tax Credit for Salaries and Wages - IFC.
A corporation that has chosen to claim the Tax Credit for Salaries and Wages - IFC is not entitled to the
deduction for operating an IFC as from the effective date displayed on the certificate of qualification
issued in this regard by Investissement Québec, regardless of whether the IFC is operated by the corporation
or the partnership of which the corporation is a member.
- CertDate : Effective date displayed on the certificate of qualification
Use the keyword CertDate to enter the effective date displayed on the certificate of qualification issued in this regard by Investissement Québec.
In the CCA-Class group, in reference to Quebec form CO-130.A (Déduction pour amortissement (Summary of CCA)):
CLASS18-DED : Additional deduction of 85% on class 18 additions
Quebec's tax legislation and regulations enable a taxpayer to claim an additional deduction of 85% of the amount deducted in calculating its
income for the year on account of capital cost allowance in respect of a truck or tractor designed for hauling freight and covered by the
60% capital cost allowance where such truck or tractor is fuelled by LNG.
Use the keyword CLASS18-DED to enter the Quebec additional deduction on class 18 additions.
In the SR&EDTaxCrQ group, in reference to Quebec form RD-1029.7 (Tax Credit for Salaries and Wages):
RL15-Box71.q : RL-15 slip, box 71 (if applicable)
If the corporation is a member of a partnership and has received a RL-15 slip for the year, enter on line 155 of form
RD-1029.7 the amount that is displayed in box 71 of that slip. Otherwise, complete Part 3 with the eligible partnership's data.
In the RelatedParty group, in reference to Quebec form CO-1029.8.36.RP (Entente concernant le montant de base pour
l'aide accordée dans les régions ressources (Agreement Respecting the Basic Amount for Assistance granted in Resource Regions)):
- QC-Assist-Alloc : $50,000 basic amount for calculating the limit on tax assistance allocated to associated corporation
The tax assistance relating to the tax holiday for manufacturing SME's in remote resource regions and the tax
credit for processing activities in the resource regions a corporation may receive, for a taxation year
beginning after December 31, 2009, may not exceed, in total, the amount obtained by adding a basic amount
of $50,000 and an amount corresponding to 5% of the corporation's gross income attributable to the resource
regions for the given taxation year.
Use the keyword QC-Assist-Alloc to enter the portion of the basic amount for calculating the limit on the tax assistance
allocated to the associated corporation.
- QC-Assist-OV : $50,000 basic amount for calculating the limit on tax assistance in the current tax yr/ov
Use QC-Assist-OV to override this corporation's allocation of $50,000 basic amount for calculating the limit on tax assistance
for purposes of Quebec form CO-1029.8.36.RP.
DT Max will otherwise calculate the basic amount based on all information entered, including RelatedParty groups of associated
corporations, as $50,000 less the basic amount(s) allocated to any associated corporation(s).
In the Employment group, in reference to federal Schedule 428 (British Columbia Training Tax Credit):
Salaries.cr : Salaries and wages payable for employment for enhanced tax credit
Use the keyword Salaries.cr to enter the salaries and wages payable for employment for each apprentice.
The salaries and wages are net of any other government or non-government assistance received or to be received.
Government assistance does not include the federal apprenticeship job creation tax credit.
In the Job-Creation group, in reference to Quebec form CO-1029.8.36.RO (Crédit d'impôt pour la création
d'emplois dans les régions ressources (Tax Credit for Job Creation in Resource Regions)):
- Assist-Info : Repayment of eligible assistance
Use the keyword Assist-Info to enter the amount for the assistance received in the year during which it was taken
into account, the amount for the assistance repaid in the calendar year, and the amount of eligible assistance repaid for the tax year.
- ASSISTAVAILABLE : Available tax assistance regarding the exemption for small and medium-sized manufacturing businesses
in remote resource regions
Use the keyword ASSISTAVAILABLE to enter amounts relating to the available tax assistance regarding the exemption for small
and medium-sized manufacturing businesses in remote resource regions for the year.
- ASSISTUSED : Tax assistance that was used regarding the exemption for small and medium-sized manufacturing businesses in remote resource regions
Use the keyword ASSISTUSED to enter amounts relating to tax assistance that was used regarding the exemption for small and
medium-sized manufacturing businesses in remote resource regions for the year.
- TAXASSISTANCE : Limit on tax assistance and choice of tax assistance
Use the keyword TAXASSISTANCE to enter amounts relating to the limit on the tax assistance and the choice of tax assistance.
- GrossRev-Region : Gross revenue attributable to resource regions
Use the keyword GrossRev-Region to enter the gross revenue attributable to resource regions for a tax year, the amount
that is obtained by applying the following formula: Gross revenue of the corporation for the tax year, multiplied by the
salaries and wages paid to the employees of an establishment of the corporation located in a resource region in the tax
year, divided by the salaries and wages paid to the employees of the corporation in the tax year.
When 90 % or more of the salaries and wages paid by the corporation, for a tax year, are attributable to the employees who
are working in an establishment of the corporation located in a resource region, the total gross revenue of the corporation,
for this tax year, is deemed to be a gross revenue attributable to resource regions.
In the Cred-Film group, in reference to Quebec form CO-1029.8.36.SP (Tax Credit for Film Production Services):
- Payroll-Taxes : Payroll taxes regarding salaries and wages paid to employees
Payroll taxes refer to contributions made to the Quebec Pension Plan, the Commission des normes du travail, the
Quebec Parental Insurance Plan and Employment Insurance. These taxes however do not include contributions to the Health Services Fund.
- Prod-Info : Amounts incurred and main photography or sound recording works achieved
Use the keyword Prod-Info to indicate when the amounts were incurred and when the main photography or sound recording works in
Quebec were achieved.
In the RefundCode group, in reference to Quebec form CO-17 (Corporation Income Tax Return):
- QC-RefundCode : Code for refund of Quebec taxes, if different from federal
Use QC-RefundCode if the refund code desired for this corporation's Quebec income tax refund is different from the code
chosen in either your setup of user defaults or the code chosen for federal purposes.
- Distribution-Amt : Amount distributed between refund codes
If the corporation has a refund in the current tax year, use Distribution-Amt to enter the amount of the refund that is to be
distributed between the applicable refund codes.
In the ProvTaxReduc group, in reference to Quebec form CO-737.18.18 (Exemption for Small and Medium-Sized Manufacturing Businesses
in Remote Resource Regions):
DAYS-EMPLOYED : Number of days in the tax year during which the employee works
Use the keyword DAYS-EMPLOYED to enter the number of days in the tax year during which the employee works.
In the Jurisdiction group, in reference to Quebec form CO-1029.8.33.13 (Tax Credit for the Reporting of Tips):
SourceDed-Acct : Quebec source deductions and employer contributions account number (NNNNNNNNNN RS 0001)
This is the Quebec source deductions and employer contributions account number of the corporation, for purposes of Quebec form CO-1029.8.33.13.
In the Consent group, in reference to federal form RC59 (Business Consent Form):
- GROUP-NAME.REP : Group name
- GroupID : Representative's group identification number
Use the keyword GroupID to enter the 6-character alphanumeric code, starting with the letter G, that identifies a group of representatives.
If the representative does not have an identification number, they can register for one online at https://www.canada.ca/en/revenue-agency/services/e-services/represent-a-client.html .
In the TrainingCrQ group, in reference to Quebec form CO-1029.8.33.6 (Tax Credit for an On-the-Job Training Period):
- QualExp-OV : Qualified expenditures (line 57) - override
Use the keyword QualExp-OV to override the DT Max calculation on line 57 for the qualified expenditures.
- Trainee-Week : Trainee information on specified week of training
Use the keyword Trainee-Week to enter information on the specified week of training that pertains to the trainee.
- Assist-Info.tc : Amounts related to the repayment of an amount of assistance, a benefit or an advantage
Use the keyword Assist-Info.tc to enter assistance information in order to calculate the tax credit for an on-the-job training
period related to the repayment of an amount of assistance, a benefit or an advantage.
- Benefit : Benefits or advantages received with respect to the training period
The benefit or the advantage is a benefit or an advantage that the corporation or a related subcontractor has received, is
entitled to receive or can reasonably expect to receive no later than six months following the end date of the fiscal period
covered by form CO-1029.8.33.6. The terms do not include amounts received and repaid in the year of the claim. The benefit
or the advantage may be in the form of a reimbursement, compensation, guarantee or the proceeds of disposition of a property
that exceed the fair market value of the property. It may also be granted in any other form or manner.
- Super2-Hours : Number of hours of supervision work done by second supervisor
Use this keyword to enter the number of hours devoted by the second supervisor to the supervision of the trainee.
- Super2-HrlyWage : Second supervisor's hourly salary or wages received
Use the keyword Super2-HrlyWage to enter the salary or wages received by the second supervisor, calculated on an hourly basis.
- Super2-Assist : Amount of assistance received on an hourly basis (second supervisor)
Enter government or non government assistance received on an hourly basis pertaining to the second supervisor. The amount
will print on the CO-1029.8.33.6.
- Super2-WagesCr : Second supervisor's salary or wages - other tax credit for the corporation
Use the keyword Super2-WagesCr to enter the salary or wages received by the first supervisor which entitles the
corporation to another refundable tax credit.
Revised keywords
In reference to Quebec form CO-1029.8.33.6 (Tax Credit for an On-the-Job Training
Period):
- Used to be LASTNAME.T:
LastName.tc : Last name of the trainee
Use the keyword LastName.tc to enter the last name of the trainee.
- Used to be TRAINEEHRS :
Train-Hours : Number of hours of work in period done by trainee
Use this keyword to enter the number of hours of work done by the trainee
within the framework of the qualifying training period.
- Used to be SUPERHOURS:
Super1-Hours : Number of hours of supervision work done by first
supervisor
Use this keyword to enter the number of hours devoted by the first supervisor
to the supervision of the trainee.
- Used to be HOURLYWAGE:
Train-HrlyWage : Trainee's hourly amount of salary or wages received
Enter the salary or wages received by the trainee, calculated on an
hourly basis.
- Used to be ASSISTANCE.H:
Train-Assistance : Assistance received on an hourly basis
Enter government or non government assistance received or receivable
with respect to the salary or wages of form CO-1029.8.33.6 calculated
on an hourly basis.
- Used to be WAGES-OTHCR:
Train-WagesCr : Trainee's salary or wages - other tax credit for
the corporation
Use the keyword Train-WagesCr to enter the salary or wages received
by the trainee, which entitles the corporation to another refundable tax
credit.
- Used to be HOURLYWAGE.S:
Super1-HrlyWage : First supervisor's hourly salary or wages received
Use the keyword Super1-HrlyWage to enter the salary or wages received
by the first supervisor, calculated on an hourly basis.
- Used to be WAGES-OTHCR.S:
Super1-WagesCr : First supervisor's salary or wages - other tax credit
for the corporation
Use the keyword Super1-WagesCr to enter the salary or wages received
by the first supervisor which entitles the corporation to another refundable
tax credit.
- Used to be ASSISTANCE.S:
Super1-Assist : Amount of assistance received on an hourly basis
(first supervisor)
Enter government or non government assistance received on an hourly
basis pertaining to the first supervisor. The amount will print on the
CO-1029.8.33.6.
- Used to be SIN-SUPER:
SinTrainee.tc : Enter the SIN of the trainee
Use this keyword to enter the SIN of the trainee.
Deleted keyword
In the TaxOnCapital group:
INTFINDED : Deduction for amounts prescribed re international finance
centre
New options
For new keyword Assist-Info.tc in TrainingCrQ group:
Credit claimed in prev. yr, further to assist. repayment
Credit received in yr in which assistance received
Credit granted in prev. yr further to assist. repayment
For keyword Trainee-Week in TrainingCrQ group :
Trainee week(s) with same information
For keyword Wages-FinIns :
Total salaries before March 31, 2010
Total salaries after March 30, 2010
For keyword Days-FinIns :
Days in tax yr before March 31/2010 - financial institution
Days in tax yr after March 30/2010 - financial institution
For keyword Net-Inc-Ded :
Additional deduct., freight trucks and tractors - Qc
For keyword Letter-Data :
CO-1029.8.36.ID - Agreement Quebec ITC [0=No, 1=Yes]
CO-1029.8.36.RQ - Agreement - tax credit for job creation
CO-1029.8.36.RV - Job creation tax cr. in designated region
For keyword NR-Ins-Corp :
Surplus funds derived from operations - QC
Amount of additional fed. tax payable - QC
Amount of branch tax payable - QC
For keyword Region-Code :
East Bas-Saint-Laurent (invest. after Dec. 9, 2009)
West Bas-Saint-Laurent (invest. after Dec. 9, 2009)
For new keyword Investments :
Invest. made by corp. - in part of the yr joint venture
Invest. made by corporation - during whole year
Invest. made - 24 months prior to beginning of year
For new keyword Region-ITCAlloc :
Invest. entitles to base rate increase
Invest. does not entitle to base rate increase
For keyword Charity :
Gifts of musical instruments - Quebec
Gifts of musical instruments are fully deductible from net income for
taxes. No taxable capital gain is required to be included in income for
this donation.
For new keyword Salaries.cr :
Salaries/wages payable before June 3, 2010
Salaries/wages payable after June 2, 2010
For keyword ProvCreditOV :
Cooperative development tax cr. - Man.
Digital media tax credit - B.C.
For keyword Prev-Yr-Info :
Qualified production expenditures - all prev. years
Property cost - past years
Repay. gov./non gov. assist. property cost - prev. years
Cost of eligible property - all prev. years
Special tax on prior year assistance - property cost
Special tax on prior year benefit or adv. - property cost
Gov./non gov. ass. not used to reduce exp. - prop. cost
Benefit or adv. not used to reduce exp. - property cost
For keyword Prod-Expenses :
Eligible tangible property expenditure
Cost of service contract and related fees
Expenses related to purchase/rental of tangible property
For keyword Labour-Exp.f :
Qual. production exp. after June 30, 2009
For keyword Eligible-Exp :
Qual. labour exp. before March 24, 2006
Qual. labour exp. after Mar. 23, 2006 & bef. Mar. 26, 2008
Qual. labour exp. after Mar. 25, 2008 & bef. Mar. 27, 2009
Qual. labour exp. after March 26, 2009
Qual. marketing/distribution exp. before March 24, 2006
Qual. mark./distr. after Mar. 23, 2006 & bef. Mar. 26, 2008
Qual. mark./distr. after Mar. 25, 2008 & bef. Mar. 27, 2009
Qual. marketing/distribution exp. after March 26, 2009
Qualified labour exp. for eligible digital game
Qualified labour exp. for specialized digital game corp.
For new keyword Repayment :
Made by wholly-owned sub. to parent corp. - property costs
Government & non government assistance - property costs
For keyword Que-Credits :
Job creation in resource region
Salaries - IFC
For new keyword Job-Creation :
Remote resource regions (CO-1029.8.36.RO)
Other resource regions (CO-1029.8.36.RO)
For keyword Job-Creation.re :
Eligible for tax credit in resource region
Not eligible for tax credit in resource region
For keyword Region :
Resource regions
All of Québec
For new keywords ASSISTAVAILABLE and ASSISTUSED :
Tax assist. - SMB remote resource regions available
Tax assist. - SMB remote resource regions used
Exemption of the employer's contribution to the HSF
Tax reduction attributable to the deduction of tax
Reduc. of capital tax attrib. to deduction of paid-up cap.
For new keyword Prod-Info :
Amts after Dec. 20, 2007 & photo./rec. before June 13, 2009
Amts after Dec. 20, 2007 & photo./rec. after June 12, 2009
For keywords AllocPayroll and AllocPayroll.re :
Payroll increase - same sector of activity
For new keyword QC-RefundCode :
Distribution of the refund
Choosing "Distribution of the refund" indicates that the refund is to
be split between claiming part of the refund now, part of the refund to
future years' taxes payable, and part of the refund to be transferred to
a third party.
For keyword EXEMPTION-INFO (which replaces PROPERTY-INFO) :
Exemption of employer's contribution to HSF
SBD if corporation was not entitled to exemption
SBD if corp. deducts an amount in calc. of taxable income
For keyword Special-Tax :
Salaries - IFC
For new keyword Expenses.re :
Oil or gas wells
Mineral resources
For keyword Assistance :
Assistance, benefit or advantage - cost of service contract
Assist., benefit or adv. - purch./rental of tangible prop.
Assist. - refund from sub. to parent comp. - property cost
Deleted options
For keyword EligInvest :
Eligible acquisition costs (CO-17)
For keyword Letter-Data (Client letter):
Tax Holiday
For keyword Life-Insurer :
Capital of life insurer
Capital of foreign insurance subsidiaries
For keyword SR&EDTaxCrQ :
RD-1029.7 (after 21-04-2005 & before 05-12-2006)
For keyword Capital-Ded :
Agreement - part VI tax (period before July 1, 2006)
For keywords ProvITCExp , ProvITC-CF , ProvITC-OV and ProvITC-CB
:
M & P equipment ITC - N.S.
For keyword SR&EDInfo :
M&P tax credit - Nova Scotia
For keyword Amount-Gifts :
Amount of enduring property
For keyword Assistance :
Canadian film or video production tax credit
For keyword TaxHoliday :
Election - M&P business exemption
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