What's new for T1/T2 Internet version 21.01?

The latest DT Max program update is now available for downloading. It features the T1/TP-1 program for the tax years 2006 to 2017 inclusively and the T2 program for fiscal periods ending from 2006 to 2018 and fully supports Corporation Internet Filing (T2, CO-17 and AT1).

Please note that in regard to the T1/TP-1 program, version 21.01 supports paper filing but does not support EFILE transmission due to its early release date. The EFILE module will be integrated in the next version of DT Max that will be stamped 21.10 and made available via www.dtmax.ca to all DT Max clients. This will take place as soon as we receive all relevant certifications towards the end of January or early February 2018.

In this version...

DT Max T1

1. Program certification
2. Version highlights
   1. Client suggestions implemented in version 21.01
      1. Options replaced for keyword ELIG-ROOM in RRSP group, regarding the maximum eligible amount for RRSP/PRPP contributions for 2017
      2. Drop-down menu of box 14+ of the T4E slip replaced by separate keywords
      3. Estimated Old Age Security (OAS) payments
      4. Drop-down menu of boxes 151, 152+ and 159+ of federal T5013 and Quebec RL-15 slips replaced by separate keywords
      5. Quebec amount for severe and prolonged impairment in mental or physical functions (line 376) - Diagnostic added when keyword DISABILITY-Q is not used
      6. Deemed disposition of property by an emigrant of Canada and election to defer the payment of tax on income relating to the deemed disposition of property
      7. Optimization of the calculation of the deduction under subsection 20(11)
      8. Keywords added to allow entry of dependant's information when transferring tuition fees from a dependant not processed (federal line 324)
   2. Revised NAICS codes (IMPORTANT reminder)
   3. Designation of a property as principal residence (T2091(IND), T1255 and TP-274)
   4. Principal residence - Elections under subsections 45(2) and 45(3) of the Income Tax Act
3. New forms
4. Revised forms
5. Deleted forms
6. New diagnostics
   1. Notes and diagnostics
7. New keywords
8. Revised keywords
9. Deleted keywords
10. New options
11. Revised options
12. Deleted options
13. Changes pertaining to the client letter
14. Preliminary status advisory
15. DT Max references (links to our Knowledge Base)

DT Max T2

1. Program certification
2. Version highlights
   1. Electronically transmitting attachments to the Canada Revenue Agency
   2. Electronic Filing of the AT1 Alberta Corporate Income Tax Return
   3. Registration fee for the enterprise register (REQ) (Quebec line 441b)
   4. Schedule 200: reduction of small business tax rate
   5. Quebec instalments: inclusion of payment code for electronic payment
   6. Schedule 32 and Form T1174: increase of pensionable earnings
   7. Schedule 427: restoration of full preferential treatment and increase of the general corporate tax rate for British Columbia corporations
   8. Reminder from Revenu Québec: EFILE notes to financial statements for GIFI
   9. "UNVERIFIED" watermark on the Quebec tax return
   10. Change affecting the Cumulative Eligible Capital Deduction (CEC)
3. New forms
4. Revised forms
5. New keywords
6. Revised keywords
7. Deleted keywords
8. New options
9. Revised options
10. Deleted options

DT Max T1

1. Program certification

   DT Max is certified for paper filing under the following authorization numbers:

   Federal: RC-17-119

   Quebec: RQ17-TP01

2. Version highlights

   1. Client suggestions implemented in version 21.01

      1. Options replaced for keyword ELIG-ROOM in RRSP group, regarding the maximum eligible amount for RRSP/PRPP contributions for 2017

         Please note that the existing options for the keyword Elig-Room in the RRSP keyword group regarding the maximum eligible amount for RRSP/PRPP contributions for 2017 have been replaced by one single option, namely "RRSP/PRPP deduction limit for 2017".

      2. Drop-down menu of box 14+ of the T4E slip replaced by separate keywords

         To facilitate data entry and prevent miscalculations, the drop-down menu in box 14+ that was used to enter the amounts in boxes 14, 15, 17, 18 and 36 has been removed as of 2017, and separate keywords were created for each of the following boxes on the T4E slip:

         • EIB-Total : box 14

         • EIB-Regular : box 15

         • EIB-Support : box 17

         • EIB-Exempt : box 18

         • EIB-PPIP : box 36

         • Tax-Tuition-Assist : box 20

      3. Estimated Old Age Security (OAS) payments

         A new in-house form Estimated Old Age Security (OAS) Payments has been implemented to provide an estimate of the Old Age Security (OAS) payments, including the Guaranteed Income Supplement (GIS). The estimates are calculated according to the taxpayer's situation on December 31 (marital status and annual income). By default, the program considers the taxpayer to be eligible to the full pension. If applicable, use the new keywords OAS-Marital-Status , OAS-Net-Income-OV and OAS-Yrs-Residence to modify the information used in the calculation of the estimated GIS and OAS amounts.

      4. Drop-down menu of boxes 151, 152+ and 159+ of federal T5013 and Quebec RL-15 slips replaced by separate keywords

         To simplify data entry, the drop-down menu from box 151, which is used to enter the amounts from boxes 151, 153, 154, 155 and 158 of the T5013 as well as box 12-2 of the RL-15 slip, has been removed. The following keywords have been created to replace each of the existing options:

         • Cap-Gains-Other : T5013 Box 151

         • Cap-Gains-QSBCS : T5013 Box 153

         • Cap-Gains-Farm : T5013 Box 154

         • Cap-Gains-Fish : T5013 Box 154

         • Cap-Gains-Mortgage : T5013 Box 155

         • CAP-GAINS-ECP-FARM : T5013 Box 158

         • CAP-GAINS-ECP-FISH : T5013 Box 158

         • Cap-Gains-Resource : RL-15 Box 12-2

         In addition, the drop-down menu of boxes 152+ and 159+, which was used to enter the amounts from boxes 152, 159, 163, 165, 222, 223, 224 and 225 related to capital gains reserves, has been removed. The following keywords have been created to replace each of the existing options:

         • CapRes-Other (152+) : T5013 Boxes 152, 159

         • CapRes-Farm (222+) : T5013 Boxes 222, 223

         • CapRes-Fish (222+) : T5013 Boxes 222, 223

         • CapRes-QSBCS (224+) : T5013 Boxes 224, 225

      5. Quebec amount for severe and prolonged impairment in mental or physical functions (line 376) - Diagnostic added when keyword DISABILITY-Q is not used

         When the taxpayer's impairment is entered in the keyword group Infirmity and no option is selected for the keyword Disability-Q of this group, the program will consider by default the taxpayer to be eligible to the amount for severe and prolonged impairment in mental or physical functions on Quebec line 376. Therefore, the mention "(default)" has been added to the option "Use disability amount (default)", for the keyword Disability (federal) as well as for the keyword Disability-Q for Quebec.

         A diagnostic will also be generated if the taxpayer with an impairment files a Quebec return with no option selected for the keyword Disability-Q . Please consult our Notes and diagnostics section below to learn more.

         Note that the program no longer takes into account the option selected for the federal in the keyword Disability when claiming the credit on Quebec line 376, since the choice of whether to claim or not the disability amount might be different for the federal and for Quebec. It is therefore important to select the appropriate option for each of the two keywords Disability and Disability-Q , in order to ensure adequate processing in Quebec of the different tax credits that take the taxpayer's disability into account in their calculation, such as the tax credit for caregivers, the tax credits for work premium, the tax credit for respite to a natural caregiver and the amount for severe and prolonged impairment.

      6. Deemed disposition of property by an emigrant of Canada and election to defer the payment of tax on income relating to the deemed disposition of property

         When an individual severs enough residential ties and becomes a non-resident, paragraph 128.1(4)(b) of the ITA stipulates that this individual is deemed to have disposed of all his properties on the date of his departure at its fair market value (FMV). On the other hand, certain properties are excluded from this general rule. Such properties include immovable property situated in Canada, pension plans, annuities, registered retirement savings plans (RRSPs), pooled registered pension plans and tax-free savings accounts (TFSAs). For a complete listing, please consult subsection 128.1(10) of the ITA.

         The individual must report all Canadian and foreign properties that he owns on the date of departure if the FMV of his properties exceeds $25,000. To that effect, the individual must complete Form T1161, List of Properties by an Emigrant of Canada and attach it to his latest income tax return. In Quebec, the individual must also complete the prescribed form TP-785.2.5, Property Owned by an Emigrant.

         Since the individual is deemed to have disposed of all his properties, the capital gains (losses) then become taxable (deductible) and must be included in the income tax return of the year of departure. The gain (loss) is therefore calculated on the prescribed form T1243, Deemed Disposition of Property by an Emigrant of Canada. Quebec residents must also complete prescribed form TP-1033.2.A, Deemed Disposition of Property by an Emigrant.

         In fact, an individual who reports a large capital gain due to a deemed disposition must pay tax on that gain. To counteract this effect, it is possible to defer payment of this tax by making an election under subsection 220(4.5) of the ITA by completing the prescribed form T1244, Election, Under Subsection 220(4.5) of the Income Tax Act, to Defer the Payment of Tax on Income Relating to the Deemed Disposition of Property. Quebec residents must also complete prescribed form TP-1033.2, Election to Defer the Payment of Income Tax on Income Relating to the Deemed Disposition of Property. To take advantage of this election, the individual must provide sufficient security no later than on the balance-due day, i.e. April 30, of the year following the departure from Canada.

         It is important to add that, since it is possible for certain properties that are excluded from this rule to be calculated at a loss, paragraph 128.1(4)(d) of the ITA allows the individual to elect to make these excluded properties subject to this general rule. Thus, losses can be realized and used to offset the gains on other properties that are subject to the deemed disposition rule. The individual must then complete Form T2061A, Election by an Emigrant to Report Deemed Dispositions of Taxable Canadian Property and Capital Gains and/or Losses Thereon to make that election.

         Please note that it is already possible to use the above-mentioned prescribed forms with this version of DT Max.

      7. Optimization of the calculation of the deduction under subsection 20(11)

         If an amount of foreign income was withheld on an income earned in a country that has signed a tax treaty with Canada, the deduction under subsection 20(11) will not be allowed on the amount of withheld income that exceeds the tax treaty's rate. As of 2017, countries that have signed a tax treaty with Canada are identified with an asterisk (*). DT Max will take this information into account to automatically block the calculation of the deduction under subsection 20(11) for countries that have signed a tax treaty with Canada and will display a message to that effect in the Notes and diagnostics section. In order to change this default calculation by the program, use the new keyword Canada-Tax-Treaty to indicate whether or not the foreign country has signed a tax treaty with Canada.

      8. Keywords added to allow entry of dependant's information when transferring tuition fees from a dependant not processed (federal line 324)

         New keywords that allow users to enter the dependant's name, first name, SIN, birth date and relationship have been added to the keyword Tuition-Dep in the keyword group Tuition-Edu regarding transfers of tuition fees from a dependant not processed. This information will be carried over on the worksheet for federal line 324.

   2. Revised NAICS codes (IMPORTANT reminder)

      Please note that a revised version of the NAICS codes is available for 2017.

      For individuals who have reported business income in 2016, it is crucial to verify that the code that is carried forward to 2017 in the sub-keyword NAICS of the keyword Business-Id , in the keyword group Business , is still valid. If the option shown in your data no longer appears in the list, please delete the invalid code and select the code that most accurately describes the business's main revenue-generating activity. Consult the sections New options and Deleted options to learn about the new codes and the codes that were deleted.

   3. Designation of a property as principal residence (T2091(IND), T1255 and TP-274)

      Starting in 2017, the use of Form T2091(IND) or Form T1255, if applicable, is mandatory for any designation of a property as a principal residence, even if the property has been designated as a principal residence for all the years during which the individual was the owner.

      For a deceased individual, Form T1255 will be automatically generated by the program. However, you can generate Form T2091(IND) instead of Form T1255 by using the keyword DesignationForms in the keyword group Capital-Gains for options "4. Real estate & other depreciable property" and "7. Personal use property".

      In addition, certain data found on Form T2091(IND), Designation of a Property as a Principal Residence by an Individual (Other Than a Personal Trust) or on Form T1255, Designation of a Property as a Principal Residence by the Legal Representative of a Deceased Individual, will be from now on captured as selected financial data (SFD) for EFILE purposes with the tax return.

      In Quebec, the data from Form TP-274, Designation of Property as a Principal Residence, are now electronically filed along with the tax return.

   4. Principal residence - Elections under subsections 45(2) and 45(3) of the Income Tax Act

      When changing the use of a property, the individual might have to report a deemed disposition. However, there are certain cases where rules regarding the change in use do not apply. To learn more, please refer to guide T4037, Capital Gains.

      When the individual changes the use of his principal residence into a rental property or business property, he may choose not to be considered to have started using his principal residence as a rental or business property (an election under subsection 45(2) of the ITA and section 284 of the Quebec Tax Act). Thus, he is not required to report a capital gain when changing the use of the property. If he makes that election, he cannot claim capital cost allowance (CCA) for that property. To make that election, he must attach a letter to his tax return for the year during which the change in use took place. If the individual qualifies for the election and you select "Yes" in the keyword Change-In-Use.b from the keyword group Business regarding a rental income, DT Max will generate a pre-filled letter to be submitted to both the federal and Quebec governments that allows the individual to make that election. Since this election is made in the year of the change in use, this keyword is enabled only if you indicate that it is a first year of reporting a rental income in the keyword First-Last of the keyword group Business .

      Conversely, when the individual transforms a rental or business property into a principal residence, he can wait until the time of the sale of the property before reporting the disposition. To make this election under subsection 45(3) of the ITA and section 286.1 of the Quebec Tax Act, he must attach a letter to his income tax return for the year in which the property was actually sold. If the individual qualifies for this election and you select "Yes" in the keyword Change-In-Use.c from the keyword group Capital-Gains for a principal residence, DT Max will generate a pre-filled letter to be sent to both the federal and Quebec governments.

3. New forms

   Quebec

   • TP-1029.RE - Tax Credit for the Restoration of a Secondary Residence

   • TP-1029.AE - Tax Credit for the Upgrading of Residential Waste Water Treatment Systems

   In-house forms

   • Estimated Old Age Security (OAS) Payments

4. Revised forms

   Federal

   • Schedule 1 - Federal Tax

     • Line 304 added, pertaining to the Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or over.

     • Line 307 added, pertaining to the Canada caregiver amount for other infirm dependants age 18 or over.

     • Line 306 deleted, pertaining to the amount for infirm dependants aged 18 or older.

     • Line 315 deleted, pertaining to the caregiver amount.

     • Elimination of the labour-sponsored funds tax credit for shares of a federally registered fund (lines 411 and 419).

   • Schedule 3 - Capital Gains (or Losses) in 2017

     • The principal residence section has been modified. The disposition of a principal residence must be reported on Form T2091(IND) or on Form T1255, even if the property has been designated as a principal residence for all of the years during which the individual owned it.

   • Schedule 5 - Amounts for Spouse or Common-Law Partner and Dependants

     • Worksheets 304 and 307 added to reference the new Canada caregiver amount.

     • Worksheets 306 and 315 deleted, pertaining to the former caregiver credit.

   • Schedule 11 - Tuition, Education and Textbook Amounts

     • The lines referencing the education and textbook amounts have been removed.

   • T183 - Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return (preliminary version)

     • Removal of Part D, Authorizing an electronic filer to represent you.

     • New Part F added, Delivery of your notices of assessment and reassessment (more details to come with our next update).

   • T1135 - Foreign Income Verification Statement

     • The mailing address has changed. Should you choose to paper file this form, make sure to mail it to the new address.

   • T1139 - Reconciliation of 2017 Business Income for Tax Purposes

     • The second column that allowed users to enter data from a second business has been deleted. This form now allows the entry of data from only one business at a time.

   • T1255 - Designation of a Property as a Principal Residence by the Legal Representative of a Deceased Individual

     • Section Description of property was added.

     • Certain data entered on this form will be from now on captured as selected financial data (SFD) for EFILE purposes with the tax return.

   • T2091 - Designation of a Property as a Principal Residence by an Individual (Other Than a Personal Trust)

     • Section Description of property was added.

     • Certain data entered on this form will be from now on captured as selected financial data (SFD) for EFILE purposes with the tax return.

   Provincial

   • AB428 - Alberta Tax and Credits

     • Introduction of a new Alberta investor tax credit (lines 6007 and 6008).

   • BC428 - British Columbia Tax

     • Introduction of two new tax credits: the volunteer firefighters' amount and the search and rescue volunteers' amount (lines 5830 and 5845).

     • Line 5846, pertaining to the back-to-school amount, has been deleted.

   • Schedule NB(S11) - Provincial Tuition and Education Amounts - New Brunswick

     • Lines referring to the education amounts have been deleted.

   • NB428 - New Brunswick Tax and Credits

     • Line 5860 pertaining to tuition and education amounts transferred from a child has been deleted, due to the elimination of this credit as of 2017.

     • Line 5856 has been revised, in order to reference only the unused tuition and education amounts.

   • NL428 - Newfoundland and Labrador Tax and Credits

     • Line 6168 pertaining to dividends other than eligible dividends paid before July 1, 2016, has been deleted.

   • ON428 - Ontario Tax

     • Line 5819 added, pertaining to the Ontario caregiver amount.

     • Line 5850 pertaining to the amount for infirm dependants age 18 or older has been deleted.

     • Line 5840 pertaining to the caregiver amount has been deleted.

   • ON479 - Ontario Credits

     • Introduction of the new Ontario seniors' transit tax credit.

   • Schedule YT(S11) - Territorial Tuition, Education and Textbook Amounts - Yukon

     • Lines referring to the education and textbook amounts have been deleted.

   • YT428 - Yukon Tax

     • Line 5814 added, pertaining to the caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older.

     • Line 5818 added, pertaining to the caregiver amount for infirm dependants age 18 or older.

     • Line 5820 deleted, pertaining to the amount for infirm dependants age 18 or older.

     • Line 5840 deleted, pertaining to the caregiver amount.

   • YT432 - Yukon First Nations Tax

     • There is now only one federal abatement tax rate for the self-governing Yukon First Nations, which is 95%.

   Quebec

   • TP1 - Income Tax Return

     • Line 377 added to calculate the total of lines 359 to 376.

     • Line 377.1 added to convert the total of the amounts from lines 359 to 376 into a 15% tax credit

     • Lines 378, 381 and 385 have been moved below line 377.1. The total of these amounts is calculated on line 388 and its conversion into a 20% tax credit is performed on line 389.

   • Schedule G - Capital Gains and Losses

     • New box 55 added for the disposition of qualified shares in a corporation as part of the transfer of a family business.

   • Schedule V - Tax Credits for Donations and Gifts

     • In the calculation of the tax credit in Part 3, a 25.75% rate has been added that allows taxpayers with a taxable income of more than $103,915.00 to benefit from an enhancement of the tax credit for donations exceeding $200.00.

   • TP-274 - Designation of Property as a Principal Residence

     • Part 2 Designation has been modified.

     • Data from this form are now electronically filed along with the tax return.

   • TP-726.30 - Income-Averaging for Forest Producers 2017

     • Parts 5 and 6 added in order to calculate the amount to include in the taxpayer's 2017 taxable income for a deduction claimed in 2016. This amount must correspond to at least 10% of the deduction claimed on line 297 with code 21 on the 2016 TP-1 return.

   • TP-1029.9 - Tax Credit for Taxi Drivers or Taxi Owners

     • The calculation for the tax credit for taxi drivers (Part 2) is now performed separately from the tax credit for taxi owners (Part 3).

     • Subsection 3.3, Taxpayer's percentage interest in the partnership, was added in Part 3. Taxpayers who are members of a partnership that holds one or several taxi owner's permits will now be able to claim the refundable tax credit for taxi owners if they meet the eligibility requirements.

   • TP-1029.RV - RénoVert Tax Credit 2017

     • Part 4 has been modified to take into account the credit already claimed in 2016.

5. Deleted forms

   Quebec

   • TP-965.55.R - Recovery of Deductions for a Stock Savings Plan II (SSP II)

6. New diagnostics

   1. Notes and diagnostics

      Federal

      T1244 - Election to defer the payment of tax on income

      The election amount of federal tax owing on income from the deemed disposition of property is more than $16,500. You have to provide adequate security to cover the amount. You may also be required to provide security to cover any applicable provincial or territorial tax payable. Contact CRA as soon as possible to make acceptable arrangements before April 30. For more information, go to https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents/dispositions-property.html.

      T1244 - Election to defer the payment of tax on income

      The election amount of federal tax owing on income from the deemed disposition of property is more than $13,777.50. You have to provide adequate security to cover the amount. Contact CRA as soon as possible to make acceptable arrangements before April 30. For more information, go to https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents/dispositions-property.html.

      T2209 - Federal foreign tax credits

      No deduction under subsection 20(11) was calculated for the following country, because the country signed a tax treaty with Canada. You can use the keyword Canada-Tax-Treaty to specify whether the country has signed a tax treaty with Canada.

      T4A - Box 030, Patronage allocations

      Note: If patronage allocation was entirely the result of goods or services that were consumed by the taxpayer and for which the taxpayer cannot deduct the cost when you calculate income, then the keyword PatronageNon.t should be used instead.

      Provincial

      479 Ontario seniors' public transit tax credit

      The Ontario seniors' public transit tax credit was denied because the following conditions have not been met:

      • were 65 years or older at the beginning of the year;

      • were a resident of Ontario at the end of the year; and

      • an amount was paid by or for you for the use of eligible public transit services beginning July 1, 2017.

      Quebec

      376 Amount for a severe impairment in mental or physical functions

      Warning

      The disability amount will be claimed unless option "Do not use disability amount" is selected under the Disability-Q keyword.

      TP-1033.2 - Election to defer the payment of tax on income

      The election amount of tax owing on income from the deemed disposition of property is more than $12,875. You have to provide adequate security to cover the amount. You may also be required to provide security to cover any applicable provincial or territorial tax payable. Contact MRQ as soon as possible to make acceptable arrangements before April 30.

      462 [ Code 03 ] Tax credit for taxi drivers or taxi owners

      For the purposes of calculating the tax credit for taxi drivers or taxi owners, the tax credit for taxi drivers has been denied. You cannot claim the tax credit for taxi drivers and the tax credit for taxi owners. Please verify data entry.

7. New keywords

   1. In the keyword group T-Slip , pertaining to the federal T4E and the Quebec RL-6 slips:

      1. EIB-Total : T4E Box 14 - Total benefits paid [Fed. L.119] [Que. L.111]

      2. EIB-Regular : T4E Box 15 - Regular and other benefits paid

      3. EIB-Support : T4E Box 17 - Employment benefits and support measures paid

      4. EIB-Exempt : T4E Box 18 - Tax exempt benefits

      5. EIB-PPIP : T4E Box 36 - Provincial Parental Insurance Plan benefits [Que. L.110] (RL-6 box A)

      6. EIB-CC-EarnedInc : Portion of the benefits received that is considered to be "eligible" for the calculation of child care earned income, when applicable.

      7. Tax-Tuition-Assist : T4E Box 20 - Tuition assistance [amount included in box 17 or 33]

      8. NonTax-Tuition-Ass : T4E Box 21 - Non-taxable tuition assistance [amount included in box 17 or 33]

   2. In the keyword group Foreign-Inc , pertaining to foreign income:

      1. Canada-Tax-Treaty : Has the country signed a tax treaty with Canada?

   3. In the keyword group Non-Resident , pertaining to an emigrant from Canada:

      1. Election-DeferTax : Election under subsection 220(4.5), to defer the payment of tax for an emigrant (T1244) (TP-1033.2)

      2. Other-Income.d : Other income relating to the deemed disposition of property on the date of emigration from Canada

      3. OtherDeductions.d : Any deductions claimed that are related to this deemed disposition

      4. Elect-Tax : Select the jurisdiction and enter the election amount (T1244)(TP-1033.2)

   4. In the keyword group Capital-Gains , pertaining to the type of capital gain:

      1. Property-T2061A : Answer "Yes" or "No" to include or not the deemed disposition in the list of properties owned by an emigrant of Canada (T2061A)

      2. Property-T1244 : Answer "Yes" or "No" to include or not the deemed disposition in the list of properties owned by an emigrant of Canada

   5. In the keyword group Renovation , pertaining to the Quebec RénoVert tax credit:

      1. Hist-Elig-Expenses : Eligible expenses claimed in 2016 for this dwelling (TP-1029.RV L.103)

      2. Hist-Spouse-Claim : Amount claimed by the spouse in 2016 (TP-1029.RV L.108)

      3. Hist-Co-OwnerClaim : Amount claimed by the other co-owners in 2016 (TP-1029.RV L.108)

   6. In the keyword group Tuition-Edu , pertaining to the tuition and education amounts (Schedule 11):

      1. SCHOOLMONTHSPROV.O : Number of months in school during which the person attended a post-secondary institution. Available only for Ontario residents. Only the months from January to August 2017 inclusively are eligible for the education amount.

      2. SCHOOLMONTHSPROV.S : Number of months in school during which the person attended a post-secondary institution. Available only for Saskatchewan residents. Only the months from January to June 2017 inclusively are eligible for the education amount.

   7. In the keyword Tuition-Dep from the keyword group Tuition-Edu , pertaining to transfers from a dependant not processed, the following keywords have been added to allow users to enter the personal information of the dependant not processed:

      1. Child-Name : Child's last name

      2. Child-FirstName : Child's first name

      3. Child-SIN : Child's social insurance number

      4. Child-DOB : Child's date of birth

      5. Child-Relation : Child's relationship to your client

   8. In the keyword group T-Slip , pertaining to the T5013 slips, the following keywords were added:

      1. PartXII2-Credit.t : Use this keyword to enter the amount from box 209 of the T5013 slip. This amount is the Part XII.2 trust tax credit and will be entered on line 456 of the federal income tax return.

      2. Cap-Gains-Other : T5013 Box 151 - Capital gains (losses) [Fed. Sch.3 L.174] [Que. Sch.G L.22] (RL-15 box 12)

      3. Cap-Gains-QSBCS : T5013 Box 153 - QSBCS capital gains (losses) [Fed. Sch.3 L.107] [Que. Sch.G L.56] (RL-15 box 10)

      4. Cap-Gains-Farm : T5013 Box 154 - Farm property capital gains (losses) [Fed. Sch.3 L.110] [Que. Sch.G L.56] (RL-15 box 10)

      5. Cap-Gains-Fish : T5013 Box 154 - Fishing property capital gains (losses) [Fed. Sch.3 L.110] [Que. Sch.G L.56] (RL-15 box 10)

      6. Cap-Gains-Mortgage : T5013 Box 155 - Capital gains (losses) from mortgage foreclosures [Fed. Sch.3 L.124] [Que. Sch.G L.56] (RL-15 box 10)

      7. CAP-GAINS-ECP-FARM : T5013 Box 158 - Farming income [Fed. Sch.3 L.173] [Que. Sch.G L.56] (RL-15 box 10)

      8. CAP-GAINS-ECP-FISH : T5013 Box 158 - Fishing income [Fed. Sch.3 L.173] [Que. Sch.G L.56] (RL-15 box 10)

      9. Cap-Gains-Resource : RL-15 Box 12-2 - Capital gains (or losses) on resource property

      10. CapRes-Other (152+) : T5013 Boxes 152, 159 - Date of disposition

      11. CapResClose.o : T5013 Box 159 - Capital gains reserves

      12. CapRes-Farm (222+) : T5013 Boxes 222, 223 - Date of disposition

      13. CapResClose.fa : T5013 Box 223 - Current year reserves from qualified farm property

      14. CapRes-Fish : T5013 Boxes 222, 223 - Date of disposition

      15. CapResClose.fi : T5013 Box 223 - Current year reserves from qualified fishing property

      16. CapRes-QSBCS (224+) : T5013 Boxes 224, 225 - Date of disposition

      17. CapResClose.sb : T5013 Box 225 - Current year reserves from qualified small business corporation shares (QSBCS)

   9. In the keyword group ProvCredit , pertaining to Alberta, the following keyword has been added:

      1. INVESTORTAX-CR : Use this keyword to enter the Alberta investor tax credit (ATIC) amount as per the appropriate certificate.

   10. In the keyword group Capital-Gains , pertaining to a principal residence, the following keyword has been added:

       1. DesignationForms : Use this keyword to select the form to be used. Form T1255 - Designation of a property as a principal residence by the legal representative of a deceased individual shall be used if the designation is made by the legal representative of the deceased individual. In other cases, choose the Form T2091(IND) - Designation of a property as a principal residence by an individual (other than a personal trust).

   11. In the keyword PrincipalRes.cg of the keyword group Capital-Gains , pertaining to a principal residence, the following sub-keywords have been added:

       1. Apartment.res : Apartment of principal residence [TP-274]

       2. Zip-Code.res : Foreign zip or postal code of principal residence [TP-274]

   12. In the keyword group Business , pertaining to rental income, the following keyword has been added:

       1. Change-In-Use.b : Make the election under subsection 45(2) of the ITA and section 284 of the Quebec TA (Change in use of property)

   13. In the keyword group Business , the following keyword has been added:

       1. NI-IndianExempt : Amount of business income exempt under section 87 of the Indian Act. This keyword is available only if the Indian status is indicated in the keyword Indian .

   14. In the keyword group T-Slip , pertaining to the Quebec RL-10 slip, for shares of Fondaction (CSN):

       1. Addit-Tax3 : RL-10 Box L3 - Special tax on the amount in box K (20% of all or part of the amount in box K).

   15. In the keyword group T-Slip pertaining to the federal T5 and Quebec RL-3 slips:

       1. Notes-Interest : T5 Box 30 - Equity linked notes interest [Fed. L.121][Que. L.130]

   16. In the keyword group Renovation , pertaining to the Quebec tax credit for the restoration of a secondary residence (TP-1029.RE):

       1. ADDRESS-PRINCRESID : Address of the principal residence to be used (TP-1029.RE Part 1)

       2. Address.reno : Address to be used regarding the renovated dwelling for purposes of form TP-1029.RE

       3. ELIGPRINCRESIDENCE : Does the dwelling qualify as a principal residence for the special financial assistance program?

       4. ROLL-NUMBER.RE : Roll number (numéro matricule) from the municipal assessment roll (TP-1029.RE Part 3.1, L.28)

       5. Co-OwnerLastName : Co-owner's last name (if applicable) (TP-1029.RE Part 3.2, L.30)

       6. Co-OwnerFirst : Co-owner's first name (TP-1029.RE Part 3.2, L.31)

       7. Co-Owner-SIN : Co-owner's social insurance number (TP-1029.RE Part 3.2, L.32)

       8. Co-Owner-DOB : Co-owner's date of birth (TP-1029.RE Part 3.2, L.33)

       9. DAMAGEDESCRIPTION : Description of the flood damage (TP-1029.RE Part 3.3, L.34)

       10. CLEAN-UPCONTRNAME : Name of contractor who did the clean-up (TP-1029.RE Part 4.1.1, L.40)

       11. Contract-Date.e : Contractor's renovation contract date (TP-1029.RE Part 4.1.1, L.44)

       12. Bill-Amount.e : Total amount of the contractor's invoices (taxes included) (TP-1029.RE Part 4.1.1, L.45)

       13. Amount-Paid.e : Date and amount paid to the contractor (TP-1029.RE Part 4.1.1, L.46)

       14. Contractor-Code.e : Code(s) indicated by the contractor (TP-1029.RE Part 4.1.1, L.47)

       15. CLEAN-UP-LICENCES : Cost of the necessary licences for the realization of the clean-up works (TP-1029.RE Part 4.1.2, L.59 and L.60)

       16. ContractorName : Name of contractor (TP-1029.RE Part 4.2.1, L.65)

       17. Contractor-NEQ : Quebec enterprise number (NEQ) of the contractor (TP-1029.RE Part 4.2.1, L.66)

       18. QST-Number.c : QST number of the contractor (TP-1029.RE Part 4.2.1, L.67)

       19. Contractor-NEQ : Contractor's SIN (if applicable) (TP-1029.RE Part 4.2.1, L.67.1)

       20. RBQ-License-No.c : Contractor RBQ license number (if applicable) (TP-1029.RE Part 4.2.1, L.68)

       21. RenovationDate.c : Contractor's renovation contract date (TP-1029.RE Part 4.2.1, L.69)

       22. Bill-Amount.c : Total amount of the contractor's invoices (taxes included) (TP-1029.RE Part 4.2.1, L.70)

       23. Amount-Paid.re : Date and amount paid to the contractor (TP-1029.RE Part 4.2.1, L.71)

       24. Contractor-Code.re : Code(s) indicated by the contractor (TP-1029.RE Part 4.2, L.73)

       25. EXPERT-NAME : Name of the damage assessment expert (TP1029.RE Part 4.2.2, L.80)

       26. Expert-Firstname : Firstname of the damage assessment expert (TP1029.RE Part 4.2.2, L.81)

       27. Expert-Phone : Phone number of the damage assessment expert (TP1029.RE Part 4.2.2, L.82)

       28. Expert-Street : Street of the damage assessment expert (TP1029.RE Part 4.2.2, L.83)

       29. Expert-Apartment : Apartment number of the damage assessment expert (TP1029.RE Part 4.2.2, L.83)

       30. Expert-City : City of the damage assessment expert (TP1029.RE Part 4.2.2, L.84)

       31. Expert-PostCode : Postal code of the damage assessment expert (TP1029.RE Part 4.2.2, L.85)

       32. Bill-Amount.r : Eligible amount (taxes included) (TP-1029.RE Part 4.2.2, L.86)

       33. Amount-Paid.r : Amount paid to the supplier in 2017 (TP-1029.RE Part 4.2.2, L.87)

       34. Licences-Cost : Cost of the necessary licences for the realization of the works (TP-1029.RE Part 4.2.3, L.90 and L.91)

       35. CLEAN-ASSISTAMOUNT : Refund or other forms of assistance related to clean-up work (TP-1029.RE L.94)

       36. Assist-Amount : Refund or other forms of assistance relating to repair work (TP-1029.RE L.95)

       37. CLEANCOOWNERCLAIM : Amount claimed for clean-up by the other co-owners (OTHER THAN THE SPOUSE) on line 462 of their returns (TP-1029.RE L.109)

       38. CLEANSPOUSE-CLAIM : Amount claimed for repair by the spouse and form TP-1029.RE generated in the spouse's file

       39. Co-Owner-Claim : Amount claimed by the other co-owners (OTHER THAN THE SPOUSE) on line 462 of their returns (TP-1029.RE)

       40. Spouse-Claim : Amount claimed by the spouse and form TP-1029.RE generated in the spouse's file

   17. In the keyword group Renovation , pertaining to the Quebec tax credit for the upgrading of residential waste water treatment systems (TP-1029.AE):

       1. Address.reno : Address to be used regarding the renovated dwelling for purposes of form TP-1029.AE

       2. Dwelling-Type.ae : Year of construction and dwelling type (TP-1029.AE Part 2.2 and 4)

       3. Condo-Share : Enter the taxpayer share of the condominium (line 121 of form TP-1029.AE.D-V.)

       4. Immovable-Share : Enter the personal-use portion of the immovable

       5. Co-OwnerLastName : Co-owner's last name (if applicable) (TP-1029.AE Part 2.3, L.22)

       6. Co-OwnerFirst : Co-owner's first name (TP-1029.AE Part 2.3, L.23)

       7. Co-Owner-SIN : Co-owner's social insurance number (TP-1029.AE Part 2.3, L.24)

       8. ContractorName : Name of contractor (TP-1029.AE Part 3.1, L.30)

       9. Contractor-NEQ : Quebec enterprise number (NEQ) of the contractor (TP-1029.AE Part 3.1, L.31)

       10. QST-Number.c : QST number of the contractor (TP-1029.AE Part 3.1, L.32)

       11. RBQ-License-No.c : Contractor RBQ license number (if applicable) (TP-1029.AE Part 3.1, L.33)

       12. RenovationDate.c : Contractor's renovation contract date (TP-1029.AE Part 3.1, L.34)

       13. Bill-Amount.c : Total amount of the contractor's invoices (taxes included) (TP-1029.AE Part 3.1, L.35)

       14. Amount-Paid.c : Date and amount paid to the contractor (TP-1029.AE Part 3.1, L.36)

       15. RetailerName : Name of supplier where materials were bought (not provided by contractor) (TP-1029.AE Part 3.2, L.41)

       16. QST-Number.r : QST number of the supplier (TP-1029.AE Part 3.1, L.42)

       17. Bill-Amount.r : Eligible amount (taxes included) (TP-1029.AE Part 3.2, L.43)

       18. Amount-Paid.r : Amount paid to the supplier in 2017 (TP-1029.AE Part 3.2, L.44)

       19. Licences-Cost : Cost of the necessary licences for the realization of the works (TP-1029.AE Part 3.3, L.51)

       20. Assist-Amount : Government or non-government assistance, refund or other forms of assistance (TP-1029.AE L.102, 202, 302)

       21. Co-Owner-Claim : Amount claimed by the other co-owners (OTHER THAN THE SPOUSE) on line 462 of their returns (TP-1029.AE L.120, 220, 320)

       22. Spouse-Claim : Amount claimed by the spouse and form TP-1029.AE generated in the spouse's file

   18. In the keyword group StatusChange , pertaining to a death during the year:

       1. Legal-Represent : Name of the legal representative of the deceased person

   19. For the purposes of the estimated Old Age Security (OAS) payment calculation, the following keywords have been added:

       1. OAS-Marital-Status : Select the marital status for the estimated OAS payment amounts

       2. OAS-Net-Income-OV : Annual income for GIS and OAS purposes (override)

       3. OAS-SP-Net-Inc-OV : Spousal annual income for GIS and OAS purposes (override)

       4. OAS-Yrs-Residence : Number of complete year the taxpayer lived in Canada after the age of 18

   20. In the keyword group TAXI pertaining to the Quebec tax credit for taxi drivers or taxi owners (TP-1029.9):

       1. PARTNERSHIP-INFO : Name of the partnership (TP-1029.9 - Part 3.3)

       2. Que-NEQ-No.taxi : Quebec enterprise number (NEQ)

       3. Ident-Number.taxi : Identification number

       4. End-Date-Fiscal : End date of fiscal period

       5. Percent-Interest.t : Percentage interest

8. Revised keywords

   1. In the keyword group T-Slip pertaining to the federal T4E and Quebec RL-6 slips:

      1. The keyword OTHER.T4E (Box 33) has been renamed EIB-Out-Consolid , since it is only associated to box 33.

   2. In the keyword group T-Slip pertaining to the federal T5013 and the Quebec RL-15 slip:

      1. The keyword CAPGAIN-RESOURCE has been renamed Elig-CG-Resource .

   3. In the keyword group RelatedParty , pertaining to the tax return of the spouse not processed:

      1. The keyword FAMILY-CAREGIVER has been renamed Canada-Caregiver to take into account the wording of the new Canada caregiver amount.

   4. In the keyword group Infirmity , pertaining to disabled persons:

      1. The keyword FAMILYCAREGIVER has been renamed Canada-Caregiver to take into account the wording of the new Canada caregiver amount.

   5. For the keyword Forest-Averag of the keyword group Business , pertaining to the deduction for income-averaging for Quebec forest producers, considering the merging of the two options "Income-averaging for forest producers - deduction" and "Income-averaging for forest producers" into one single option, namely "Income-averaging for forest producers", which will be used to calculate the inclusion as well as the deduction, all of the following keywords from the two existing options have been moved to be part of the new option:

      1. Hist-ForestAver

      2. Woodlot-Location

      3. PriorYrInclusion

      4. Forest-Aver-Inc

      5. Portion-Deducted

      In addition, the keyword Forest-Averag may be used more than once in the same Business keyword group, therefore allowing the same producer to claim income-averaging for multiple forests at the same time.

   6. In the keyword group Efile :

      1. The keyword FED-NOA-EXPRESS has been renamed FED-NOA-ONLINE .

9. Deleted keywords

   1. In the keyword group T-Slip , pertaining to the federal T4E and the Quebec RL-6 slips, the following keywords have been deleted due to new separate keywords being created for each of the boxes of the T4E slip:

      1. EIB (box 14+)

      2. TUITION-ASSIST (box 20+)

   2. In the keyword group T-Slip pertaining to the federal T5013 / Quebec RL-15 slips, the following keywords have been deleted due to new keywords being created for each of the existing options in the drop-down menu of boxes 151, 152+ and 159+ of the federal T5013 / Quebec RL-15 slips:

      1. CAP-GAINS (box 151)

      2. RESERVE-OPEN.T (box 152+)

      3. RESERVE-OPENQC.T

      4. RESERVE-DATE.T

      5. RESERVE-CLOSE.T (box 159+)

   3. In the keyword group T-Slip , pertaining to the Quebec RL-7 slip, the following keywords have been deleted following the elimination of the stock savings plan II (SSP II) and of Form TP-965.55.R, Recovery of Deductions for a Stock Savings Plan II (SSP II):

      1. QSSP-II-VALID (box B)

      2. QSSP-II-WITHDR (box C)

      3. QSSP-II-COVERAGE (box D)

      4. QSSP-TRANSF-TO (box E)

      5. QSSP-TRANSF-FROM (box F)

      6. OPENING-BAL

      7. RECOVERY-LY-1

      8. COV-DEFICIENCY-1

      9. COV-DEFICIENCY-2

   4. In the keyword group T-Slip , pertaining to the Quebec RL-26 slip, the following keywords have been deleted due to the removal of boxes C and D:

      1. CRCD-RECD

      2. CRCD-CODE

   5. Due to the elimination of the tuition and education amounts for residents of New Brunswick, the following sub-keyword has been deleted from the keyword Transfer-OV in the keyword group Tuition-Edu , regarding the transfer of the tuition and education amounts to a parent not processed:

      1. PROV-TR-LIMIT

   6. In the keyword group T-Slip , pertaining to the T3 and T5 slips:

      1. DIVORD-BEFJULY1

   7. In the keyword group Authorize pertaining to the federal T1013 :

      1. The sub-keyword MAILADDRESS.REP has been deleted from the keyword Consent-Name.rep

   8. In the keyword group Cap-Reserves pertaining to the capital gains reserves available for other types of property:

      1. IN-INCOME

   9. In the keyword group T-Slip pertaining to the T4A :

      1. ELIG-RET-ALL (box 026)

      2. NON-ELIG-RET (box 027)

   10. In the keyword group T1-Adjust pertaining to the request for an adjustment to a Quebec income tax return (TP-1.R):

       1. REPRESENTATIVE.R

10. New options

    1. For the keyword IndianExempt , which allows users to indicate the type and amount of exempt income for status Indian:

       F104 - Other employment exempt income

    2. For the keyword Security-Provided , that allows users to select the type of security provided to guarantee the amount of income tax payable regarding the deemed disposition of property, following an election made by an emigrant to defer the payment of income tax:

       An irrevocable letter of guarantee (financial instit.)
       Conventional immovable hypothec (immovable loc. in Que.)
       Certificated shares of Canadian private corporations
       

    3. For the sub-keyword NAICS of the keyword Business-Id in the keyword group Business , pertaining to the activity code of the business:

       211110 Oil and gas extraction (except oil sands)
       211141 In-situ oil sands extraction
       211142 Mined oil sands extraction
       512250 Record production and distribution
       517310 Wired / wireless telecommunications carriers (exc. satellite)
       517911 Telecommunications resellers
       517919 All other telecommunications
       532280 All other consumer goods rental
       711214 Other racing facilities and related activities
       711215 Independent athletes performing before a paying audience
       711217 Sports teams and clubs performing before a paying audience
       711411 Agents/managers for artists,entertainers/other public figures
       711412 Sports agents and managers
       713991 Sports clubs/teams/leagues perfor. bef. a non-paying audience
       713992 Other sport facilities
       713999 All other amusement and recreation industries
       

    4. For the keyword Transfer-OV , in the file of a dependant:

       T1 - Canada caregiver amount (F307)
       428 - Amount for infirm dependants age 18 or older (P5820)
       428 - Caregiver amount (P5840)
       ON428 - Ontario caregiver amount (P5819)
       

    5. For the keyword Elig-Room , in the keyword group RRSP pertaining to the RRSP/PRPP deduction limit for 2017:

       RRSP/PRPP deduction limit for 2017

    6. For the keyword Renovation pertaining to the two new Quebec refundable tax credits, the tax credit for the restoration of a secondary residence (TP-1029.RE) and the tax credit for the upgrading of residential waste water treatment systems (TP-1029.AE):

       Restoration of a secondary residence (TP-1029.RE)
       Restoration of a secondary residence (TP-1029.RE) No calc
       Residential waste water treatment systems (TP-1029.AE)
       

    7. For the keyword FishExpenses in the keyword group Business pertaining to a fishing business income (T2121):

       Meals expenses
       Entertainment expenses
       

    8. For the keyword OAS-Marital-Status , pertaining to the estimated Old Age Security (OAS) payments:

       Table 1 - Single
       Table 2 - Couple (both receiving OAS)
       Table 3 - Couple (one receiving OAS)
       Table 4 - Couple (one receiving OAS, other aged 60 to 64
       Table 5 - Allowance for the survivor
       Do not calculate
       

    9. For the keyword FED-NOA-ONLINE in the keyword group Efile :

       Online - Already registered (same as last year)
       Online - Already registered (NOA sent to electronic filer)
       Online - Want to sign up (NOA sent to taxpayer)
       Online - Want to sign up (NOA sent to electronic filer)
       Paper - Want NOA sent through Canada Post (default)
       

    10. For the keyword TAXI pertaining to the Quebec tax credit for taxi drivers or taxi owners (TP-1029.9):

        Taxi owners - directly a member of the partnership
        Taxi owners - member of an interposed partnership
        

11. Revised options

    1. The following option for keywords Disability and Disability-Q in the keyword group Infirmity , pertaining to the federal disability amount as well as to the Quebec amount for severe and prolonged impairment, has been modified as follows:

       Previous option:

       Use disability amount

       New option:

       Use disability amount (default)

    2. The following options for keyword Print-Phone have been modified as follows:

       Previous options:

       Home only
       Office only
       Home (and office)
       Office (and home)
       None
       

       New options:

       Home or cell only
       Office only
       Home or cell (and office)
       Office (and home or cell)
       None
       

    3. The following option for keyword Forest-Averag in the keyword group Business , has been modified as follows:

       Previous option:

       Income-averaging for forest producers - Inclusion

       New option:

       Income-averaging for forest producers

    4. Options for the keyword Cap-Reserves , pertaining to the different types of capital gains reserves available this year [T2017], have been modified as follows:

       Previous options:

       Farm (QFP) & fishing property after Dec. 31, 2013
       Small business corporation (QSBCS) after Dec. 31, 2013
       Property (other than QFP, QFiP, QSBCS) to your child
       Other property after 2011
       Capital property before November 13, 1981
       

       New options:

       Qualified farm property (10 years)
       Qualified fishing property (10 years)
       Qualified small business corporation shares (10 years)
       Property sold to your child other than QFFP/QSBCS (10 yrs)
       Other property (5 years)
       Dispositions of capital property before November 13, 1981
       

12. Deleted options

    1. For the deleted keyword EIB, in the keyword group T-Slip , pertaining to the federal T4E and the Quebec RL-6 slips, the following options have also been removed:

       Total benefits paid [14]
       Regular and other benefits paid [15]
       Employment benefits and support measures paid [17]
       Tax exempt benefits [18]
       Portion of benefits incl. in childcare earned inc.
       Provincial Parental Insurance Plan benefits [36]

    2. For the deleted keyword TUITION-ASSIST, in the keyword group T-Slip , pertaining to the federal T4E and the Quebec RL-6 slips, the following options have also been removed:

       Taxable tuition assistance [20]
       Non taxable tuition assistance [21]
       

    3. Considering that keyword OTHER.T4E (box 33+) has been changed to EIB-Out-Consolid (box 33), in the keyword group T-Slip , pertaining to the federal T4E and the Quebec RL-6 slips, the following option has also been removed:

       Payments out of the consolidated revenue fund [33]

    4. For the sub-keyword NAICS of the keyword Business-Id in the keyword group Business , pertaining to the activity code of the business:

       211113 Conventional Oil and Gas Extraction
       211114 Non-Conventional Oil Extraction
       512210 Record Production
       512220 Integrated Record Production/Distribution
       517111 Wired Telecommunications Carriers (except Cable)
       517112 Cable and Other Program Distribution
       517210 Wireless Telecommunications Carriers (except Satellite)
       517910 Other Telecommunications
       532220 Formal Wear and Costume Rental
       532230 Video Tape and Disc Rental
       532290 Other Consumer Goods Rental
       711211 Sports Teams and Clubs
       711218 Other Spectator Sports
       711410 Agents and Managers for Artists, Athletes, Entertainers
       713990 All Other Amusement and Recreation Industries
       

    5. For the keyword QStratInvCFH , in the keyword group T-Slip , pertaining to the Quebec RL-7 slip, the following option has been removed due to the elimination of the stock savings plan (SSP II):

       SSP II - Quebec shares saving plan

    6. For the keyword CRCD-CODE , in the keyword group T-Slip , pertaining to the Quebec RL-26 slip, the following option has been removed due to the removal of boxes C and D:

       1 - Buy back after 7-year detention
       2 - Buy back on account of disability
       3 - Buy back on account of death
       4 - Purchase by agreement due to absence of financial ass.
       5 - Purchase by mutual agreement due to emigration
       6 - Purchase by mutual agreement due to terminal illness
       7 - Purchase by mutual agreement due to need for liquid
       

    7. For the keyword Forest-Averag in the keyword group Business , pertaining to the Quebec income-averaging for forest producers:

       Income-averaging for forest producers - Inclusion

    8. For the keyword Registered-Fund for the federal T5006 slip, pertaining to the federally registered labour-sponsored funds:

       Federally registered LSVCC (5%)

    9. For the keyword LabSponsCont-CF in the keyword group ProvCredit , pertaining to the federally registered labour-sponsored funds:

       Cost of shares acquired in first 60 days of 2016 (Federal)

    10. For the keyword Transfer-OV in the file of a dependant:

        T1 - Amount for infirm dependants age 18 or older (F306)
        T1 - Caregiver amount (F315)
        T1 - Children's arts amount (F370)
        T1 - Children's fitness tax credit (F459)
        BC428 - Back-to-School amount (P5846)
        

    11. Following the addition of the new keyword NI-IndianExempt in the keyword group Business , which allows users to specify the amount of business income that is exempt, the options below have been deleted from the keyword IndianExempt :

        F143 - Exempt fishing income (including T4 Box 88)
        F126 - Exempt rental income
        F135 - Exempt business income (including T4 Box 88)
        F137 - Exempt professional income (including T4 Box 88)
        F139 - Exempt commission income
        F141 - Exempt farming income
        

    12. Following the addition of the new option "RRSP/PRPP deduction limit for 2017", the options below have been deleted from the keyword Elig-Room in the keyword group RRSP :

        Eligible amount based on last year earned income
        Eligible amount based on previous years' earned income
        

    13. Following the elimination of the keyword CAP-GAINS (box 151) in the keyword group T-Slip , pertaining to the T5013 / RL-15 slips, the following options have also been deleted:

        Capital gains (losses) [151]
        QSBCS capital gains [153]
        QFP capital gains [154]
        QFP capital gains mortgage foreclosures [155]
        Farming income (ECP) [158]
        Fishing income (ECP) [158]]
        Resource properties [RL-15 Box 12-2]
        

    14. Following the elimination of the keyword RESERVE-OPEN.T (box 152+) in the keyword group T-Slip , pertaining to the T5013 / RL-15 slips, the following options have also been deleted:

        Last year's capital gains reserve [152]
        Prior reserves from farm/fish - elig. to $250,000 [222]
        Prior reserves from farm/fish - elig. to $375,000 [222]
        Prior reserves from farm/fish - elig. to $400,000 [222]
        Prior reserves from farm/fish - elig. to $406,800 [222]
        Prior reserves from farm/fish - elig. to $500,000 [222]
        Prior reserves from QSBCS - eligible to $250,000 [224]
        Prior reserves from QSBCS - eligible to $375,000 [224]
        Prior reserves from QSBCS - eligible to $400,000 [224]
        Prior reserves from QSBCS - eligible to $406,800 [224]
        

    15. Following the elimination of the keyword RESERVE-CLOSE.T (box 159+) in the keyword group T-Slip , pertaining to the T5013 / RL-15 slips, the following options have also been deleted:

        Capital gains reserves [159]
        Capital gains reserves - other property (prior c/g) [163]
        Capital gains reserves - other property (current c/g) [163]
        Capital gains reserves - non-qualified securities [165]
        Current reserves from farm/fish - elig. to $375,000 [223]
        Current reserves from farm/fish - elig. to $400,000 [223]
        Current reserves from farm/fish - elig. to $406,800 [223]
        Current reserves from farm/fish - elig. to $500,000 [223]
        Current reserves from farm/fish - 2016 capital gains [223]
        Current reserves from QSBCS - eligible to $375,000 [225]
        Current reserves from QSBCS - eligible to $400,000 [225]
        Current reserves from QSBCS - eligible to $406,800 [225]
        Current reserves from QSBCS - eligible to $412,088 [225]
        Current reserves from QSBCS - eligible to $417,858 [225]
        

    16. For the keyword Cap-Reserves pertaining to the different types of capital gains reserves available this year [T2017]:

        Farm (QFP) & fishing after 01-05-2006, before 19-03-2007
        Fishing (QFiP) before March 19, 2007
        Farm (QFP) & fishing after March 18, 2007, before 2014
        Small business corporation (QSBCS) before March 19, 2007
        Small business corp. (QSBCS) after March 2007, before 2014
        

    17. For the keyword FishExpenses in the keyword group Business , pertaining to income from a fishing business (T2121):

        Food

13. Changes pertaining to the client letter

    1. New variables

       Client identification

       %304 Client cellular phone number

       The value for this variable comes from the keyword Cellular-no .

       Quebec

       %302 TP-1026.0.1.9 - Remittance Slip [Payment code]

       You chose to make your payment via Internet. You can make your payment electronically using the online services offered by financial institutions.

       You can use the Payment Code option if the financial institution offers it, your Payment code is %302.

       %301 Form TP-1033.2.A - Deemed Disposition of Property by an Emigrant has been completed because you ceased to be a resident of Canada during the year and you were deemed to have disposed of property on the date you left Canada.

       %303 Form T2061A(Q) - Election by an Emigrant to Report Deemed Dispositions of Property and Any Resulting Capital Gain or Loss has been completed because you have elected to report the deemed disposition of the excluded assets.

       %309 Form TP-1033.2 - Election to Defer the Payment of Income Tax on Income Relating to the Deemed Disposition of Property has been completed as you ceased to be a resident of Canada during the year and you elect to defer the payment of income tax in respect of a deemed disposition of property that you indicated on Form TP-1033.2.A, Deemed Disposition of Property by an Emigrant.

       %310 Form T1161 - List of Properties by an Emigrant of Canada has been completed because you ceased to be a resident of Canada during the year and the fair market value of all the property you owned on the date you left Canada exceeded $25,000 (not including cash, "excluded rights or interests" and personal-use property). You must attach this form to your income tax return. Even if you are not required to file a return, you must still send the form to the government on or before the filing deadline. Otherwise, you risk a minimum penalty of $100 to a maximum of $2,500.

       Federal

       %307 or %308 Form T1244 - Election, Under Subsection 220(4.5) of the Income Tax Act to Defer the Payment of Tax on Income Relating to the Deemed Disposition of Property has been completed because you have ceased to be a resident of Canada during the year and you elect to defer the payment of income tax in respect of a deemed disposition of property that you have indicated on Form T1243, Deemed Disposition of Property by an Emigrant of Canada.

       %314 - We have determined that you are eligible for the Guaranteed Income Supplement (GIS). Considering that you are single, widowed or divorced, we have estimated that the maximum monthly GIS calculated according to your income would be $%314.

       %315 - We have determined that you are eligible for the Guaranteed Income Supplement (GIS). Considering that your spouse or common-law partner receives the full Old Age Security pension, we estimated that the maximum monthly GIS calculated based on your combined income would be $%315.

       %316 - We have determined that you are eligible for the Guaranteed Income Supplement (GIS). Considering that your spouse or common-law partner does not receive an Old Age Security pension, we estimated that the maximum monthly GIS calculated based on your combined income would be $%316.

       %317 - We have determined that you are eligible for the Guaranteed Income Supplement (GIS). Considering that your spouse or common-law partner receives the Allowance, we have estimated that the maximum monthly GIS calculated based on your combined income would be $%317.

       %318 - We have determined that you are entitled to the Allowance. Considering that your spouse or common-law partner receives both the Old Age Security pension and Guaranteed Income Supplement, we have estimated that the maximum monthly Allowance calculated according to your combined income would be $%318.

       %319 - We determined that you are entitled to the Allowance for the Survivor. Considering that you are a surviving spouse or common-law partner, we estimated that the maximum monthly Allowance calculated according to your income would be $%319.

       %322 - Election pursuant to subsection 45(2) of the ITA

       You have completely converted your principal residence into a rental or business property and made the election under subsection 45(2) of the Income Tax Act (ITA).

       You have completely converted your principal residence into a rental or business property and made the election under subsection 45(2) of the Income Tax Act (ITA) and the election under section 284 of the Quebec Taxation Act.

       By law, when you change the use of a property, you are deemed to have disposed of the property at its fair market value and immediately acquire it again for the same amount. The resulting capital gain or loss must be reported in the year in which the change of use occurs. This rule does not apply since you make the election under subsection 45(2) of the ITA, you are deemed not to have had a change of use.

       Hence, you do not have to report any capital gain for the year in which the change in use occurred.

       However, for the election to remain in effect, you cannot claim capital cost allowance on that property. If you claim capital cost allowance for that property, the election will be considered as cancelled on the first day of the year for which this deduction will be claimed.

       Under certain conditions, this choice allows you to designate the property as your principal residence for an additional period of up to four years following the change of use or, in certain situations, for an unlimited period, even if you do not use it as your principal residence during this period.

       %320 - Election pursuant to subsection 45(3) of the ITA

       You sold your principal residence and made the election under subsection 45(3) of the Income Tax Act (ITA). You mentioned that in the past this property was used to produce income and you have converted it completely to make it your principal residence.

       You sold your principal residence and made the election under subsection 45(3) of the Income Tax Act (ITA) and the election under section 286.1 of the Quebec Taxation Act. You mentioned that in the past this property was used to produce income and you have converted it completely to make it your principal residence.

       By law, when you change the use of a property, you are deemed to have disposed of the property at its fair market value and immediately acquire it again for the same amount. The resulting capital gain or loss must be reported in the year in which the change of use occurs. This rule does not apply since you make the election under subsection 45(3) of the ITA. This election allows you to defer the application of the deemed disposition to the date of the actual disposition of the property. This election also gives you the opportunity to designate this property as a principal residence for an additional period of time up to four years prior to the change of use, even if you do not use it as your principal residence during this period.

       Note that you cannot file an election under subsection 45(3) if you claimed capital cost allowance on this property for any tax years after 1984.

       %381 Form T1243 - Deemed Disposition of Property by an Emigrant of Canada has been completed because you ceased to be a resident of Canada during the year and you were deemed to have disposed of property on the date you left Canada.

       %385 Form T2061A - Election by an Emigrant to Report Deemed Dispositions of Property and Any Resulting Capital Gain or Loss has been completed because you have elected to report the deemed disposition of the excluded assets. This may be useful if you have accrued losses prior to departure and the gains on deemed disposition do not fully utilize the losses; or the deemed disposition on departure results in a net loss; or there is an accrued loss on excluded properties which can be used to offset accrued gains on the deemed disposition properties.

       %384 Form T1161 - List of Properties by an Emigrant of Canada has been completed because you ceased to be a resident of Canada during the year and the fair market value of all the property you owned on the date you left Canada exceeded $25,000 (not including cash, "excluded rights or interests" and personal-use property). You must attach this form to your income tax return. Even if you are not required to file a return, you must still send the form to the government on or before the filing deadline. Otherwise, you risk a minimum penalty of $100 to a maximum of $2,500.

14. Preliminary status advisory

    Development and testing of sweeping tax changes require that we recommend users to hold off filing returns with tax profiles which include one or several forms marked in the upper section of the form until they update their software to version 21.10. Here is the list of the key forms bearing this mark:

    Federal

    • GST370 - Employee and Partner GST/HST Rebate Application

    • T183 - Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return

    • T657 - Capital Gains Deduction 2017

    • T1139 - Reconciliation of 2017 Business Income for Tax Purposes

    • T1206 - Tax on Split Income - 2017

    • T2017 - Summary of Reserves on Dispositions of Capital Property

    • T2036 - Provincial or Territorial Foreign Tax Credit

    • T2203 - Provincial and Territorial Taxes for 2017 - Multiple Jurisdictions

    • T2222 - Northern Residents Deductions

    Quebec

    • TP-726.7 - Capital Gains Deduction on Qualified Property

    • TP-1000.TE - Online Filing of the Personal Income Tax Return by an Accredited Person

    • TP-1000.PB - Authorization for the Volunteer Program Personal Income Tax

    • TP-1026 - Calculation of Instalment Payments to Be Made by Individuals - 2017

    • TP-1029.9 - Tax Credit for Taxi Drivers or Taxi Owners

    In-house forms

    • Estimated Alberta Climate Leadership Adjustment Rebate Calculation (ACLAR) for the Period July 2018 to June 2019

    • Estimated British Columbia Low Income Climate Action Tax Credit for the Period July 2018 to June 2019

    • Estimated Calculation for the Canada Child Benefit (CCB) for the Period July 2018 to June 2019

    • Estimated Calculation for the Child Assistance Payment (Quebec) for the Period July 2018 to June 2019

    • Estimated Calculation for the Solidarity Tax Credit (July 1, 2018, to June 30, 2019)

    • Estimated GST/HST Tax Credit for the Period July 2018 to June 2019

    • Estimated Prince Edward Island HST Credit for the Period July 2018 to June 2019

    • Estimated New-Brunswick HST Tax Credit for the Period July 2018 to June 2019

    • Estimated Newfoundland and Labrador Income Supplement and Seniors' Benefit for the Period July 2018 to June 2019

    • Estimated Nova Scotia Affordable Living Tax Credit and Poverty Reduction Credit for the Period July 2018 to June 2019

    • Estimated Ontario Trillium Benefit (OTB) for July 2018 to June 2019 and the Ontario Senior Homeowners' Property Tax Grant (OSHPTG) for 2018

    • Estimated Saskatchewan Low-Income Tax Credit for the Period July 2018 to June 2019

15. DT Max references (links to our Knowledge Base)

    Please refer to these knowledge base topics for a detailed review of tax changes implemented:

    • Non-refundable tax credits (2017)

    • Tax brackets and rates (2017)

    • Tax changes in DT Max (2017)

DT Max T2

1. Program certification

   Federal

   For DT Max T2 version 21.01, the federal barcodes and the Corporation Internet Filing module have received full CRA certification valid for taxation years ending up to and including May 31, 2018, under the DT36 stamp.

   The certification date has been extended to May 31, 2018.

   Alberta

   Likewise, this version has received full certification for the RSI (Return and Schedule Information), as well as for the Net File module that allows the electronic filing of Alberta corporate tax returns, from Alberta's Tax and Revenue Administration (TRA) under the DT36 stamp.

   Quebec

   Version 21.01 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-1706.

2. Version highlights

   1. Electronically transmitting attachments to the Canada Revenue Agency

      Please note that, starting with this DT Max T2 release, the CRA has expanded their Attach-A-Doc service from insurance corporations to all corporations.

      When electronically transmitting a corporation's income tax return, the Canada Revenue Agency's (CRA) system can also accept the transmission of certain types of documents. The attachments are automatically submitted upon the successful transmission of the federal corporate return. For each attachment being submitted, you will be required to complete the information below:

      • The type of document being attached,

      • The file name being attached, and

      • A description of the attached file.

      The CRA will accept the following file types:

      • .pdf

      • .doc

      • .docx

      • .xls

      • .xlsx

      • .rtf

      • .txt

      • .jpeg

      • .tiff

      • .tif

      • .xps

      The number of attachments must match the number of file names provided and the total size, for all attachments, cannot exceed 150 Mb.

      The CRA will not accept an attachment if the associated federal corporate income tax return was filed more than 24 hours ago. Under such a situation, the document(s) would have to be mailed to the applicable tax centre.

      Note: The CRA's system can accept the transmission of a federal return but reject the associated attachment. You can confirm the acceptance of the attachment, within the data entry window, through the keyword Progress and the option Efile acknowledgement - federal attachment.

      For insurance corporations: Please note that the keyword group CRA-INS-ATTACH, which only related to insurance corporations, has been changed to FedEfile-Attach and, as such, clients will have to re-enter their data if they had attached documents when completing the federal income tax return for an insurance corporation.

      Whether efiling or paper filing, users are advised that failure to provide the supporting documentation at the time of filing could result in delays in processing their return, and may result in contact from the CRA.

   2. Electronic Filing of the AT1 Alberta Corporate Income Tax Return

      Please note that section 36.1 of the Alberta Corporate Tax Act has been amended for consistency with the federal provisions added in 2012 requiring a tax preparer to electronically file returns in circumstances where the tax preparer accepts consideration to prepare more than 10 returns. Like the federal rules, tax preparers may continue to file up to 10 returns other than by way of electronic filing.

      Section 37.4 has been added to the Act to impose a penalty on a tax preparer that fails to file a return electronically when required to do so. The penalty is $100 for each such failure and is consistent with the federal penalty imposed under section 162(7.3) of the Income Tax Act (Canada).

      The amendments to section 36.1 of the Act in respect of tax preparers and new section 37.4 imposing penalties are effective in respect of returns for taxation years ending after December 31, 2017.

   3. Registration fee for the enterprise register (REQ) (Quebec line 441b)

      The registration fee for the enterprise register (line 441b of the Quebec Corporation Income Tax Return) will be indexed on January 1, 2018, as follows:

      • $88.00 for a corporation or a for-profit legal person, a mutual insurance company or other (formerly $87.00);

      • $40.00 for a cooperative (unchanged);

      • $34.00 for a non-profit legal person (incorporated association), a condominium association or other (unchanged).

   4. Schedule 200: reduction of small business tax rate

      Page 4 of Schedule 200 has been revised to reflect the reduction in the small business tax rate from 10.5% to 10% on January 1, 2018.

   5. Quebec instalments: inclusion of payment code for electronic payment

      On the Quebec monthly and quarterly instalments forms, DT Max has been certified to include a payment code for instalments. It allows DT Max to generate the payment code used for the payment of instalments. This payment code will allow a corporation to make an electronic payment of any amount of tax due to Revenu Québec.

      This document is also intended as a reminder of the importance of promoting payment via the Internet to corporations through online services offered by financial institutions. See guide SW-114 for details.

   6. Schedule 32 and Form T1174: increase of pensionable earnings

      Please note that for federal Schedule 32 - Scientific Research and Experimental Development (SR&ED) Expenditures Claim and form T1174 - Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development - SR&ED, the pensionable earnings for 2018 increased from $55,300 to $55,900.

   7. Schedule 427: restoration of full preferential treatment and increase of the general corporate tax rate for British Columbia corporations

      This form has been updated to reflect the September 11, 2017, budget changes with respect of the restoration of full preferential treatment after December 31, 2016, and the increase of the general corporate tax rate from 11% to 12% after December 31, 2017.

   8. Reminder from Revenu Québec: EFILE notes to financial statements for GIFI

      We would like to remind our users that they can use the keyword QcEfile-Attach to identify the file being attached to the corporation's Quebec return as a supporting document. The notes to the financial statements can be included as a .pdf file, instead of being submitted by mail in paper form.

   9. "UNVERIFIED" watermark on the Quebec tax return

      Revenu Québec has informed us that there are multiple users who submit the Quebec return with the watermark "Unverified". Please do not submit the return with this feature on as it causes processing delays. To access the feature, go to the Preferences menu / User's defaults / Miscellaneous tab / Verification requirements.

   10. Change affecting the Cumulative Eligible Capital Deduction (CEC)

       For the keyword CCA-Class , option 41 "Class 14.1 - 5% DB (after December 31, 2016)" has been deleted. The data that has been entered with this option will need to be re-entered in CCA-Class using option 1, "CEC (before 2017)/Class 14.1 - 7% (after 2016)".

3. New forms

   Federal

   • Statement of Real Estate Rentals

   Quebec

   • CO-156.TZ - Additional Deduction for Transportation Costs of Small and Medium-Sized Businesses Located in a Special Remote Zone (N.B.: Please note that no calculation support is available for this form.)

   • CO-726.PF - Income-Averaging Deduction for Forest Producers

     This new form is used by the corporation to claim the deduction for calculating its taxable income from the sale of timber in a private forest.

     To be able to claim the deduction, a corporation:

     • must be a qualified corporation that owns a private forest at the end of its taxation year and that, under the Sustainable Forest Development Act, is certified as a forest producer by the Minister of Forests, Wildlife and Parks in respect of that forest; or

     • must be a qualified corporation receiving a portion of the income from a partnership that owns a private forest at the end of its fiscal period and that, under the Sustainable Forest Development Act, is certified as a forest producer by the Minister of Forests, Wildlife and Parks in respect of that forest.

     Note that in order for the corporation to be able to claim the deduction, the income must be realized in a taxation year of the qualified corporation ending after March 17, 2016, and before January 1, 2021, or in a fiscal period of the partnership of which the corporation is a member ending after March 17, 2016, and before January 1, 2021.

     Use the keyword LogOperation to open the group for this form.

   • CO-737.SI - Deduction for Innovative Manufacturing Corporations

     This new form is intended for manufacturing corporations not able to claim the small business deduction who have developed patented components incorporated into the products they sell or lease.

     Use the keyword INNOVATIVE-MFG to open the group for this form.

4. Revised forms

   Federal

   • Schedule 200 - T2 Corporation Income Tax Return (2016 and later tax years)

   • Schedule 1 - Net Income (Loss) for Income Tax Purposes (2017 and later tax years)

     The form has been updated to include the new line 418 for the Incorporation expenses under paragraph 20(1)(b). Use the keyword Net-Inc-Ded to enter an amount on this line.

   • Schedule 2 - Charitable Donations and Gifts (2017 and later tax years)

     This form has been updated to reflect the 2017 budget changes with respect to the elimination of the additional corporate deduction for gifts of medicine, effective for gifts made on or after March 22, 2017. Similar changes have been made to Quebec form CO-17S.2 and AT1 Alberta Schedule 20.

   • Schedule 10 - Cumulative Eligible Capital Deduction (2016 and later tax years)

     The new Schedule 10 allows users to calculate the CEC balance on January 1, 2017, and the transitional rules under paragraph 13(38)(d).

   • Schedule 46 - Part II - Tobacco Manufacturers' Surtax (2017 and later taxation years)

     This form has been updated to reflect the 2017 budget changes. As of March 23, 2017, the 10.5% tobacco manufacturers' surtax has been eliminated.

   • Schedule 303 - Newfoundland And Labrador Direct Equity Tax Credit (2017 and later taxation years)

   • Schedule 308 - Newfoundland and Labrador Venture Capital Tax Credit (2014 and later tax years)

   • Schedule 309 - Additional Certificate Numbers for the Newfoundland and Labrador Interactive Digital Media Tax Credit (2015 and later tax years)

   • Schedule 346 - Nova Scotia Corporation Tax Calculation (2016 and later tax years)

     In Part 2 of the form, Calculation of income from active business when there is partnership income, a new section has been added for days in the tax year after December 31, 2016.

   • Schedule 380 - Manitoba Research and Development Tax Credit (2017 and later tax years)

     This form has been updated to reflect the 2017 budget changes. Effective for eligible expenditures made after April 11, 2017, the Research and Development Tax Credit is reduced from 20% to 15%.

     In Part 1 - Summary of total eligible expenditures incurred in the current tax year, new lines 107, 109 and 117 have been added for eligible expenditures incurred after April 11, 2017.

     In Part 2 - Total credit available and credit available for carryforward, new line 124 has been added in order to enter the repayments for assistance received after April 11, 2017.

     Use the keyword ProvITCExp.r within the SR&ED-ITC subgroup, in the SR&ED group, to enter information concerning lines 109, 107 and 124.

   • Schedule 383 - Manitoba Corporation Tax Calculation (2016 and later tax year)

     This form has been updated as new lines were added in Part 2 of the form in order to calculate the income from active business when there is partnership income. Line 540, Amount W and Amount Y from Part 5 of Schedule 7 are now taken into consideration in the calculation.

   • Schedule 385 - Manitoba Odour-Control Tax Credit (2013 and later tax years)

     This form has been updated to reflect the 2017 budget changes with respect of the elimination of the Manitoba odour-control tax credit after April 11, 2017.

   • Schedule 390 - Manitoba Cooperative Development Tax Credit (2017 and later tax years)

     This form has been updated to reflect the 2017 budget changes with respect to the elimination of the credit for contributions made to the cooperative development funds after April 11, 2017. Please note that carryforward amounts can still be applied.

   • Schedule 391 - Manitoba Neighbourhoods Alive! Tax Credit (2011 and later tax years)

     This form has been updated to reflect the 2017 budget changes with respect of the elimination of the credit for donations made after April 11, 2017.

   • Schedule 392 - Manitoba Data Processing Investment Tax Credits (2013 and later tax years)

   • Schedule 402 - Saskatchewan Manufacturing and Processing Investment Tax Credit (2017 and later taxation years)

     The updated form now only refers to refundable credits. All references to non-refundable credits from before October 28, 2006, have been removed.

   • Schedule 403 - Saskatchewan Research and Development Tax Credit (2017 and later tax years)

     This form has been updated to reflect the 2017 budget changes with respect of the R&D expenditure tax credit.

     Effective April 1, 2017, a CCPC will be eligible for a new refundable 10% research and development (R&D) expenditure tax credit for the first $1 million of qualifying expenditures incurred in Saskatchewan. Qualifying expenditures in excess of the annual limit (and those incurred by non-CCPCs) will remain eligible for the 10% non-refundable R&D tax credit. Total refundable and non-refundable credits claimed by a corporation will be capped at $1 million per year.

   • Schedule 411 - Saskatchewan Corporation Tax Calculation (2017 and later tax years)

   • Schedule 427 - British Columbia Corporation Tax Calculation (2017 and later tax years)

   • Schedule 429 - British Columbia Interactive Digital Media Tax Credit (2017 and later tax years)

   • Schedule 440 - Yukon Manufacturing and Processing Profits Tax Credit (2017 and later taxation years)

     This form has been updated to reflect 2017 budget changes. Starting July 1, 2017, the Yukon Manufacturing and Processing Profits Tax Credit will be 9.5% and 0.05%.

   • Schedule 500 - Ontario Corporation Tax Calculation (2016 and later tax years)

   • Schedule 504 - Ontario Resource Tax Credit and Ontario Additional Tax Re Crown Royalties (2015 and later tax years)

   • Schedule 556 - Ontario Film and Television Tax Credit (2017 and later tax years)

   • RC59 - Business Consent for Access by Telephone and Mail

   • T137 - Request for Destruction of Records

     In Part 4 - Other information, some descriptions of the types of documents have changed, from Non-microfilmed or non-imaged records to Paper based records, and from Electronic records to Digital records.

   • T1135 - Foreign Income Verification Statement

     Two new tick boxes were added in the Identification section to indicate whether the corporation is using the detailed or the simplified reporting method.

   • T1174 - Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED)

   • T1275 - AgriStability and AgriInvest Programs Additional Information and Adjustment Request (N.B.: Please note that no calculation support is available for this form.)

   • T2054 - Election for a Capital Dividend Under Subsection 83(2)

     Part 3 - Dividends received from other corporations has changed. Lines 210, 220, and 230 will now be generated for each occurrence of the keyword CDA-CapDivds with the option "Cap. dividends received in prev. years", within the CDA-Balance group. As such, the supplement for this form has been deleted.

   Quebec

   • COR-17.W - Keying Summary for Corporation Returns (Note: This form is currently available in French only.)

   • CO-17.A.1 - Net Income for Income Tax Purposes

     • New lines 129di to 129ki and new lines 129d to 129k have been added on page 3 of the form under Additional deductions.

     • Lines 140ci to 140ji and lines 140c to 140j have been deleted on page 3 of the form under Non-taxable tax credits.

     • Due to the form changes under Non-taxable tax credits, the keyword Tax-Credit-Ded is now limited to two occurrences only. Please verify your data entry and make the applicable adjustments.

   • CO-130.A - Capital Cost Allowance

   • CO-771 - Calculation of the Income Tax of a Corporation

   • CO-771.2.1.2 - Income of a Corporation That Is a Member or Designated Member of a Partnership from an Eligible Business Carried On in Canada by the Corporation (N.B.: Now available in English)

   • CO-1029.8.33.13 - Tax Credit for the Reporting of Tips

     The new keyword Labour-Rate-OV was added, and the form was updated to reflect the new source deductions and contributions rate for 2017 (TP-1015.G-V(2017-01)).

   • CO-1029.8.35 - Tax Credit for Québec Film Productions

     This form has been updated due to Measure 2.6 from the 2017-2018 budget speech, delivered on March 28, 2017.

     In Part 2 - Information about the property, line 10d has been revised to account for the new name for the increase determined by public financial assistance. Line 10h has been added when an application for an advanced ruling or a certificate has been submitted to the SODEC after March 28, 2017, in order to determine the applicable rates on the form. The budget provides for a hike in the rates of the various increases. Use the keyword Prod-Info option "Application after March 28, 2017" within the Cred-Film group to tick line 10h.

     In Part 7 - Tax credit before the application of the limit based on the eligible labour expense, new section 7.2.2 - Rate of the increase determined by the public financial assistance received has been added in order to determine the rate of the applicable increase as per the new budget measure. Use the keyword Assistance with the option "Assistance from a public body" in the Labour-Exp.f subgroup, within the Cred-Film group, to enter the amount of assistance received.

   • CO-1029.8.36.5 - Tax Credit for a Design Activity Carried Out by an Outside Consultant

     This form has been updated in order to remove information related to expenditures incurred before June 5, 2014. As a result, in Part 1 - Information about the corporation of the form, lines 05aa, Expenditures incurred under a contract entered into before June 5, 2014, and 05ab, Expenditures incurred under a contract entered into after June 3, 2014, have been deleted.

     In Part 6 - Tax Credit for a Design Activity Carried Out by an Outside Consultant, lines 76 and 77 have also been deleted and line 78 has been revised. This is due to the fact that Revenu Québec has changed the way the tax credit pertaining to an assistance, a benefit or an advantage that has been repaid in the year is to be presented on the form due to the great variations in the tax credit rates.

     For line 78, use the keyword Cr-AssistRepay.d within the DesignCrQ group to enter the tax credit pertaining to an assistance, a benefit or an advantage that is related to an expense made in a previous tax year and that has been repaid in the year.

     Please note that the keyword Assistance-D has been revised and only positive values can be entered to reflect any assistance received. If you had entered negative values in a prior version of DT Max to account for any assistance repaid, please adjust the data entry and use the new keyword Cr-AssistRepay.d .

   • CO-1029.8.36.7 - Tax Credit for an In-House Design Activity

     This form has been updated in order to remove information related to wages incurred before June 5, 2014. As a result, in Part 1 - Information about the corporation of the form, lines 05A, Wages incurred before June 5, 2014, and 05B, Wages incurred after June 4, 2014, have been deleted.

     In Part 6 - Tax credit for an in-house design activity, lines 66 and 67 have also been deleted and line 68 has been revised. This is due to the fact that Revenu Québec has changed the way the tax credit pertaining to an assistance, a benefit or an advantage that has been repaid in the year is to be presented on the form due to the great variations in the tax credit rates.

     For line 68, use the keyword Cr-AssistRepay.e within the Design-Cr group to enter the tax credit pertaining to an assistance, a benefit or an advantage that is related to an expense made in a previous tax year and that has been repaid in the year.

     If you had entered negative values within the keyword Assistance.e in a prior version of DT Max to account for any assistance repaid, please adjust the data entry and use the new keyword Cr-AssistRepay.e .

   • CO-1029.8.36.EM - Tax Credit Relating to Resources

     The form has been updated to remove the references to expenses incurred before June 5, 2014.

     In Part 2 - Information regarding the expenses, line 05m has been removed and as such, the option "Before June 5, 2014" in the keyword Date-Incurred has been deleted. References to the rates associated with box 05m have been removed for lines 74, 75b, 79, 80b, 84 and 89.

   • CO-1029.8.36.IN - Tax Credit for Investment

     Certain lines in Part 5 and Part 8 have been revised to take into account the paid-up capital of the eligible partnership for the preceding year when calculating the paid-up capital on a consolidated basis.

   • CO-1029.8.36.SM - Tax Credit for the Production of Performances

     In Part 2 - Information about the performance, line 10f has been deleted. Lines 10c, 10d and 10e have been revised. The keyword Prod-Info.c is to be used if you wish to tick these boxes. Please note that the keyword Prod-Info.c has been changed and is now part of the Cred-Film group and no longer a sub-keyword within Labour-Exp.f in the Cred-Film group. Please verify your data entry and adjust accordingly.

   • CO-1029.8.36.SP - Tax Credit for Film Production Services (N.B.: Now available in English)

   • CO-1159.2 - Compensation Tax for Financial Institution

     This form has been updated in order to remove information related to salaries incurred before January 1, 2013. The compensation tax has been extended by five years. Consequently, the application period of the compensation tax for financial institutions is extended until March 31, 2024.

   • RD-1029.7 - Tax Credit for Salaries and Wages (R&D)

   • RD-1029.8.6 - Tax Credit for University Research or Research Carried Out by a Public Research Centre or a Research Consortium

   • RD-1029.8.9.03 - Tax Credit for Fees and Dues Paid to a Research Consortium

   • RD-1029.8.16.1 - Tax Credit for Private Partnership Pre-Competitive Research

   • TP-997.1 - Information Return for Tax-Exempt Entities

     In previous versions of this form, lines 7, 16, 19 and 23 could be generated several times as required. As per Revenu Québec's requirements, multiple occurrences of these lines on the form are no longer generated. As such, a new in-house supplement has been added to account for any additional occurrences of these lines.

   • TP-1029.9 - Tax Credit for Taxi Drivers or Taxi Owners

     This form has undergone several changes.

     Part 3.2 - Designation of the holder of a taxi owner's permit will be completed for each taxi owner's permit number. The first permit number will be completed on the form. An in-house form has been added for any additional permit.

     New section Part 3.3 - Taxpayer's percentage interest in the partnership has been added to the form. This is due to the Quebec Information Bulletin 2017-8, which addresses the possibility for members of a partnership to claim the tax credit for holders of a taxi owner's permit. As such, the new keywords PARTNER-INFO.TA and PARTNER-NAME.TA have been added to the TAXI group.

   • Calculation of Quebec monthly instalments

   • Calculation of Quebec quarterly instalments

   Alberta

   • AT1 Schedule 14 - Alberta Cumulative Eligible Capital Deduction

     The new AT1 Schedule 14 and AT1 Schedule 14 Supplemental Worksheet are added to parallel the federal Schedule 10.

5. New keywords

   1. In the Design-Cr group, pertaining to Quebec form CO-1029.8.36.7 - Tax Credit for an In-House Design Activity:

      1. Cr-AssistRepay.e : Tax credit pertaining to an assistance, a benefit or an advantage repaid in the year

         Use the keyword Cr-AssistRepay.e to enter the tax credit pertaining to an assistance, a benefit or an advantage that is related to an expense made in a previous tax year and that has been repaid in the year.

   2. In the Tips group, pertaining to Quebec form CO-1029.8.33.13 - Tax Credit for the Reporting of Tips:

      1. Labour-Rate-OV : Override Labour standards rate (CO-1029.8.33.13 - line 40)

   3. In the keyword group LogOperation , pertaining to Quebec form CO-726.PF - Income-Averaging Deduction for Forest Producers:

      1. Inclusion : Inclusion in the calculation of taxable income

         An amount representing at least 10% of the deduction must be included in calculating the corporation's taxable income for each of the six taxation years following the year in which the deduction was allowed. The amount by which the amount of the deduction exceeds the total of the amounts included in calculating the corporation's taxable income for previous years must be included in calculating the corporation's taxable income for the seventh year following the year in which the deduction was allowed.

         Use Inclusion to enter the amount to be included in taxable income for the current tax year. DT Max will carry forward this information to the following tax year.

      2. LogOperation : Logging operations (CO-726.PF)

         Use LogOperation to enter information relating to Quebec form CO-726.PF (Income-averaging deduction for forest producers).

      3. Forest-location : Location of the private forest

         Use Forest-location to enter the location of the private forest.

      4. Partner-Info.l : Type of relationship partnership is involved in

         Use the keyword Partner-Info.l to indicate whether the partnership is an eligible partnership whereby the corporation is a member, an intermediary partnership whereby the corporation is a member, or an eligible partnership whereby the corporation is a member by an intermediary partnership.

      5. Partner-Name.l : Partnership's name

         Enter the name of the partnership using the keyword Partner-Name.l , for purposes of the CO-726.PF form. 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 partnership.

      6. Forest-Aver-Inc : Income (loss) from corporation and partnership for taxation year

         Use Forest-Aver-Inc to enter the income(loss) from the corporation and partnership's certified commercial activities for the corporation's taxation year.

      7. Portion-Ded : Amount of the deduction

         Use Portion-Ded to enter the amount of the income-averaging deduction for forest producers.

      8. Inc-Avg-Ded : Origin of income averaging deduction

         Use Inc-Avg-Ded to enter the income averaging deduction included in the taxable income in the current tax year and prior years.

         DT Max will carry forward the deduction included in the current year's income as a carryforward to next year.

   4. In the RelatedParty group, pertaining to Quebec form CO-1029.8.36.IN - Tax Credit for Investment:

      1. PUC-PrevYr : Paid-up capital of this partnership - previous year

         Use the keyword PUC-PrevYr to enter the paid-up capital of this partnership for the previous year for the purposes of Quebec form CO-1029.8.36.IN.

      2. PUC-PrevYr.m : Paid-up capital of eligible partnership - previous year

         Use the keyword PUC-PrevYr.m to enter the paid-up capital of the eligible partnership for the previous year for the purposes of Quebec form CO-1029.8.36.IN.

   5. In the new INNOVATIVE-MFG group, pertaining to the new Quebec form CO-737.SI - Deduction for Innovative Manufacturing Corporations:

      1. Date-Patent : Date of patent application and patent obtained

         Use the keyword Date-Patent to enter the date of the patent application and the date the patent was obtained.

      2. Patent-Value : Value of qualified patented feature

         Use the keyword Patent-Value to enter the value of the qualified patented feature.

      3. INNOVATIVE-MFG : Deduction for innovative manufacturing corporations

         The keyword INNOVATIVE-MFG opens the group for the form Deduction for innovative manufacturing corporations (CO-737.SI).

      4. QUALIFIED-PROP : Description of qualified property

         Use the keyword QUALIFIED-PROP to enter a description of the property for which the deduction is claimed and into which one or more qualified patented features have been incorporated.

      5. LABOUR.IM : Proportion of manufacturing and processing activities

         Use the following options to determine the proportion of manufacturing and processing activities.

      6. PATENT-FEATURE : Description of the qualified patented feature

         Use the keyword PATENT-FEATURE to enter a description of the qualified patented feature.

      7. NETINCOME.IM : Net income from sale or rental of qualified property

         Use the keyword NETINCOME.IM to enter net income from the sale or rental of the qualified property.

   6. In the Cred-Film group, pertaining to Quebec form CO-1029.8.35 - Tax Credit for Québec Film Productions, the following keywords were added:

      1. Cost : Production cost at the end of the taxation year

         Use the keyword Cost to enter the production cost at the end of the taxation year.

         For the tax credit for Quebec film productions (CO-1029.8.35), use the total production costs.

      2. Factor-OV : Multiplication factor line 48 /override

         DT Max automatically calculates the multiplication factor on line 48 of form CO-1029.8.35. Use the keyword Factor-OV if you would like to override this calculation with a different percentage.

   7. In the DesignCrQ group, pertaining to Quebec form CO-1029.8.35 - Tax Credit for Québec Film Productions:

      1. Cr-AssistRepay.d : Tax credit pertaining to an assistance, a benefit or an advantage repaid in the year

         Use the keyword Cr-AssistRepay.d to enter the tax credit pertaining to an assistance, a benefit or an advantage that is related to an expense made in a previous tax year and that has been repaid in the year.

   8. In the TAXI group, pertaining to Quebec form TP-1029.9 - Tax Credit for Taxi Drivers or Taxi Owners:

      1. PARTNER-INFO.TA : Type of relationship partnership is involved in

         Use the keyword PARTNER-INFO.TA to indicate whether the partnership is an eligible partnership whereby the corporation is a member, an intermediary partnership whereby the corporation is a member, or an eligible partnership whereby the corporation is a member by an intermediary partnership.

      2. PARTNER-NAME.TA : Partnership's name

         Enter the name of the partnership using the keyword PARTNER-NAME.TA , for purposes of the TP-1029.9. The same name must also be entered in the keyword Name.re or Name-Partner.m within the RelatedParty group in order to allow entry of other data pertaining to the partnership.

   9. In the NonRes-Trans group, pertaining to federal form T106 - Information Return of Non-Arm's Length Transactions with Non-Residents:

      1. ContactFirst : First name of contact person

         Use the keyword ContactFirst to enter the first name of the contact person.

      2. ContactLast : Last name of contact person

         Use the keyword ContactLast to enter last name of contact person.

      3. Phone.re : Telephone number of contact person

         Use the keyword Phone.re to enter the telephone number of the contact person.

      4. Extension.re : Telephone extension number of contact person

         Use the keyword Extension.re to enter the telephone extension number of the contact person.

   10. In the CCA-Class group, pertaining to federal Schedule 10 - Cumulative Eligible Capital Deduction:

       1. DEFERRAL : Election to defer the deemed capital gain or income

          Subparagraph 13(38)(d)(iv) election to defer the deemed capital gain or income inclusion, and have the amounts reported on Schedule 8 at the end of the tax year.

   11. In the IncomeSource group, pertaining to the new federal Statement of Real Estate Rentals:

       1. Bus-Partner : Name of partner and percentage (%) share of ownership

          Use the keyword Bus-Partner to enter the names of the partners and their respective shares in the rental property.

       2. Co-Owner : Name of co-owner and percentage (%) share of ownership

          Use the keyword Co-Owner to enter the names of the co-owners and their respective shares in the rental property.

       3. Oth-Expenses : Other expenses of the partner or co-owner

          Use the keyword Oth-Expenses to enter other expenses of the partner or co-owner that have not been deducted elsewhere.

       4. Sequence.i : Rental sequence number

          The keyword Sequence.i is used to link CCA-Class keyword groups to a particular rental property. Please begin with the number 1 and increment it by 1 for each additional rental property. In the CCA-Class keyword groups, choose "Yes" for the keyword Rental-Property and enter the matching sequence number within the keyword Rental-Sequence .

       5. Rental-Address : Street address of rental property

          Use the keyword Rental-Address to enter the street address of the rental property.

       6. FinalYear : Whether this is final year of rental operation

          Use the keyword FinalYear to indicate whether or not this is the final year of the rental operation.

       7. Income.bus : Gross income of rental

          Use the keyword Income.bus to enter the gross rental income.

       8. Expenses : Type and amount of rental expense

          Use the keyword Expenses to enter the type and amount of deductible rental expense.

       9. Ownership : Type of ownership, if applicable

          Use the keyword Ownership to indicate the type of ownership, if it applies.

       10. Rental-Property : Whether this CCA class is linked to a particular rental property

           Use the keyword Rental-Property to indicate whether or not this CCA class group is linked to a particular rental property within the IncomeSource group.

       11. Rental-Sequence : Sequence number corresponding to rental property in IncomeSource group

           If you have answered "Yes" to the keyword Rental-Property , use the keyword Rental-Sequence to enter the sequence number corresponding to the rental property in the IncomeSource group.

6. Revised keywords

   1. In the Efile-Federal group, pertaining to the CRA's Attach-A-Doc service, the following keywords have been revised:

      1. Doc-Name : Name of the file being attached

         Use the keyword Doc-Name to enter the name of the file being attached.

         Please include the prescribed form number, or the regulation/section of the Income Tax Act the Election relates to when selecting the option "Elections" or "Other elections".

         Where possible, include the schedule number or attachment the explanatory notes relate to when selecting "Explanatory notes".

         The form number or section of the Act the resolution/agreement relates to should be provided when selecting "Resolution and agreements".

         Lastly, include the form number of the slip, where applicable, when selecting the option "Information slips".

      2. FedEfile-Attach : Attachment to be transmitted with the federal return

         When electronically transmitting a corporation's income tax return, the Canada Revenue Agency's (CRA) system can also accept the transmission of certain types of documents. The attachments are automatically submitted upon the successful transmission of the federal corporate return. For each attachment being submitted, you must complete the information below:

         • The type of document being attached,

         • The file name being attached, and

         • A description of the attached file.

         The CRA will accept the following file types:

         • .pdf

         • .doc

         • .docx

         • .xls

         • .xlsx

         • .rtf

         • .txt

         • .jpg

         • .jpeg

         • .tiff

         • .tif

         • .xps

         The number of attachments must match the number of file names provided and the total size, for all attachments, cannot exceed 150 Mb.

         The CRA will not accept an attachment if the associated federal corporate income tax return was filed more than 24 hours ago. Under such a situation, the document(s) would have to be mailed to the applicable tax centre.

         Note: the CRA's system can accept the transmission of a federal return but reject the associated attachment. You can confirm the acceptance of the attachment, within the data entry window, through the keyword Progress and the option "Efile acknowledgement - federal attachment".

7. Deleted keywords

   1. In the Design-Cr group, pertaining to Quebec form CO-1029.8.36.7 - Tax Credit for an In-House Design Activity:

      1. CREDITRATE.E : Applicable credit rate for the year during which the expenses were incurred

   2. In the DesignCrQ group, pertaining to Quebec form CO-1029.8.36.5 - Tax Credit for a Design Activity Carried Out by an Outside Consultant:

      1. CREDITRATE : Applicable credit rate for the year during which the expenses were incurred

   3. In the ProvITC-CF group, pertaining to federal Schedule 402 - Saskatchewan Manufacturing and Processing Investment Tax Credit:

      1. SASKITC-CF : Opening ITC carryforward available & year earned

8. New options

   1. For the new keyword Forest-Aver-Inc , pertaining to Quebec form CO-726.PF - Income-Averaging Deduction for Forest Producers:

      Income (loss) from corporation
      Income (loss) from partnership
      Non-deducted net loss
      

   2. For the new keyword LogOperation , pertaining to Quebec form CO-726.PF - Income-Averaging Deduction for Forest Producers:

      Income averaging for forest producers
      Prev. year's deduction included income

   3. For the new keyword Inclusion , pertaining to Quebec form CO-726.PF - Income-Averaging Deduction for Forest Producers:

      Deduction included in income - current year
      Deduction included in income - previous years
      

   4. For the keywords Tax-Credit-Add and TAX-CREDIT-DED , pertaining to Quebec form CO-17.A.1 - Net Income for Income Tax Purposes:

      101 Promote employment in Gaspésie/maritime regions
      102 Major digital transformation projects
      103 Production of biodiesel fuel in Québec
      

   5. For the new keyword Date-Patent , pertaining to Quebec form CO-737.SI - Deduction for Innovative Manufacturing Corporations:

      Date of patent application
      Date patent was obtained
      

   6. For the new keyword INNOVATIVE-MFG , pertaining to Quebec form CO-737.SI - Deduction for Innovative Manufacturing Corporations:

      Innovative Manufacturing Corporation deduction - CO-737.SI

   7. For the new keyword LABOUR.IM , pertaining to Quebec form CO-737.SI - Deduction for Innovative Manufacturing Corporations:

      Cost of labour related to M&P in Quebec
      Total cost of labour in Quebec
      

   8. For the keyword Assistance , pertaining to Quebec form CO-1029.8.35 - Tax Credit for Québec Film Productions:

      Assistance from a public body

   9. For the keyword Prod-Info , pertaining to Quebec form CO-1029.8.35 - Tax Credit for Québec Film Productions:

      Application after March 28, 2017

   10. For the keyword Prod-Info.c , pertaining to Quebec form CO-1029.8.36.SM - Tax Credit for the Production of Performances:

       Tick box 10d
       Tick box 10e
       

   11. For the keyword ProvITCExp.r , pertaining to federal Schedule 380 - Manitoba Research and Development Tax Credit:

       SR&ED ITC - MB (exp. under R&D contract after April 11/17)
       SR&ED ITC - MB (exp. not under R&D contr. aft. April 11/17)
       SR&ED ITC - MB (repayments for exp. after April 11, 2017)
       

   12. For the keyword Doc-ID , pertaining to the CRA's Attac-A-Doc service:

       Elections

   13. For the keyword ProvITCExp.r in the SR&ED group, pertaining to federal Schedule 403 - Saskatchewan Research and Development Tax Credit:

       SR&ED ITC - Saskatchewan (after March 31, 2017)

   14. For the keyword Net-Inc-Ded , pertaining to federal Schedule 1 - Net Income (Loss) for Income Tax Purposes:

       Incorporation expenses

   15. For the new keyword Income.bus , pertaining to the new federal Statement of Real Estate Rentals:

       Gross rental income
       Other income
       

   16. For the new keyword Expenses , pertaining to the new federal Statement of Real Estate Rentals:

       Advertising
       Insurance
       Interest
       Office expenses
       Legal, accounting and other professional fees
       Management and administration fees
       Maintenance and repairs
       Salaries, wages and benefits (including employer's contr.)
       Property taxes
       Travel
       Utilities (light & power)
       Motor vehicle expenses (not including CCA)
       Gardening
       Snow removal
       Other expenses (specify)
       

   17. For the new keyword Ownership , also pertaining to the new federal Statement of Real Estate Rentals:

       Co-ownership
       Partnership
       

9. Revised options

   1. For the keyword Charity , pertaining to federal Schedule 2 - Charitable Donations and Gifts:

      Gifts of medicine made before March 22, 2017

   2. For the keyword Days-FinIns , pertaining to Quebec form CO-1159.2 - Compensation Tax for Financial Institution:

      Days in tax yr before Dec. 3/2014
      Days in tax yr after Dec. 2/2014 & before April 1/2022
      Days in tax yr after March 31/2022 & before April 1/2024
      

   3. For the keyword Wages-FinIns , pertaining to Quebec form CO-1159.2 - Compensation Tax for Financial Institution:

      Total salaries before Dec. 3, 2014
      Total salaries after Dec. 2, 2014, & before April 1, 2022
      Total salaries after March 31, 2022, & before April 1, 2024
      

   4. For the keyword OdourControl , pertaining to federal Schedule 385 - Manitoba Odour-Control Tax Credit:

      Manitoba odour control tax credit (before April 12, 2017)

   5. For the keyword ProvITCExp.r , pertaining to federal Schedule 380 - Manitoba Research and Development Tax Credit:

      SR&ED ITC - MB (exp. under R&D contract before April 12/17)
      SR&ED ITC - MB (exp. not under R&D contr. bef. April 12/17)
      SR&ED ITC - MB (repayments for exp. before April 12, 2017)
      

   6. For the keyword Progress , pertaining to the CRA's Attach-A-Doc service:

      Efile acknowledgement - federal attachment

   7. For the keyword PREV-YR-INFO.N in the main keyword NEIGHBOUR-ALIVE , pertaining to federal Schedule 391 - Manitoba Neighbourhoods Alive! Tax Credit:

      Eligible donations before April 12, 2017 - previous 4 years

   8. For the keyword ProvITCExp.r , in the SR&ED group, pertaining to federal Schedule 403 - Saskatchewan Research and Development Tax Credit:

      SR&ED ITC - Saskatchewan (aft.31/03/2015 & bef.01/04/2017)

10. Deleted options

    1. For the keyword Account , pertaining to the authorization types for the consent form:

       RA children's special allowances

    2. For the keyword Design-Cr , pertaining to Quebec form CO-1029.8.36.7 - Tax Credit for an In-House Design Activity:

       In-house design activity (before June 5, 2014)

    3. For the keyword DesignCrQ , pertaining to Quebec form CO-1029.8.36.5 - Tax Credit for a Design Activity Carried Out by an Outside Consultant:

       Outside consulting contract (before June 4, 2014)

    4. For the keywords Tax-Credit-Add and Tax-Credit-Ded , pertaining to Quebec form CO-17.A.1 - Net Income for Income Tax Purposes:

       032 Large corporations

    5. For the keyword Prod-Info.c , pertaining to Quebec form CO-1029.8.36.SM - Tax Credit for the Production of Performances:

       Do not tick box 10c

    6. For the keyword Tax-Inc-Ded , pertaining to the new Quebec form CO-737.SI - Deduction for Innovative Manufacturing Corporations:

       Innovative manufacturing corporations

    7. For the keyword Date-Incurred , pertaining to Quebec form CO-1029.8.36.EM - Tax Credit Relating to Resources:

       Before June 5, 2014

    8. For the keyword Days-FinIns , pertaining to Quebec form CO-1159.2 - Compensation Tax for Financial Institution:

       Days in tax yr before Jan. 1/2013

    9. For the keyword Wages-FinIns , pertaining to Quebec form CO-1159.2 - Compensation Tax for Financial Institution:

       Total salaries before Jan. 1, 2013

    10. For the keywords ProvITC-CF , ProvITC-CB , ProvITC-OV and ProvITCExp , pertaining to federal Schedule 402 - Saskatchewan Manufacturing and Processing Investment Tax Credit:

        M & P equipment ITC - Saskatchewan

    11. For the keyword SR&EDInfo , pertaining to federal Schedule 402 - Saskatchewan Manufacturing and Processing Investment Tax Credit:

        M&P tax credit - Saskatchewan

    12. For the keyword CCA-Class , pertaining to federal Schedule 10 - Cumulative Eligible Capital Deduction:

        Class 14.1 - 5% DB (after December 31, 2016)

    13. For the keyword Tax-Inc-Add , pertaining to Quebec form CO17 - Corporation Income Tax Return:

        Income-averaging mechanism for forest producers (CO-726.PF)