What's new for T1/T2 Internet version 22.01?

The latest DT Max program update is now available for downloading. It features the T1/TP-1 program for the tax years 2007 to 2018 inclusively and the T2 program for fiscal periods ending from 2007 to 2019 and fully supports Corporation Internet Filing (T2, CO-17 and AT1).

Please note that in regard to the T1/TP-1 program, version 22.01 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 22.10 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 2019.

Furthermore, please be advised that this issue is an abridged version of the standard T1 "What's New" release notes as it only provides a basic recap of changes implemented. Detailed keyword and tax change information will be released with version 22.10 of DT Max T1.

In this version...

For all DT Max programs

1. Multi-factor authentication (MFA)

DT Max T1

1. Program certification
2. Version highlights
   1. Known issues fixed in version 22.01
      1. Social assistance payments to be reported by the person whose name appears on the T5007 for spouses earning the same net income
   2. Client suggestions implemented in version 22.01
      1. New option allowing the selection of the address to be used for a business in the BUSINESS group
      2. Implementation of T1-OVP forms
      3. Implementation of federal form TX-19 and Quebec form MR-14.A
      4. New keyword group to enter information regarding a taxpayer's legal representative or guardian
      5. Summary of information slips
      6. Removal of the line pertaining to the available deduction for capital gain in the tax return summaries
      7. New variables added in the client letter
   3. Fee charged for having the T1 federal return completed by a tax professional
   4. Federal Schedules 4 and 12 replaced by worksheets
   5. Change in the Quebec authorization form's defaults (MR-69)
   6. New Quebec refundable senior assistance tax credit
   7. Accelerated Investment Incentive
3. New forms
4. Revised forms
5. Deleted forms
6. New diagnostics
   1. Notes and diagnostics
   2. Error prevention reports
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. New NAICS codes added
   2. Federal Schedule 32 and Form T1174: Increase of pensionable earnings
   3. Federal Schedule 322: Additional 0.5% reduction
   4. T3010: Mailing address changed
   5. Federal Schedule 411: New section added to Part 1
   6. Electronic filing of Alberta returns by corporations
3. New forms
4. Revised forms
5. Deleted forms
6. New keywords
7. Revised keywords
8. Deleted keywords
9. New options
10. Revised options
11. Deleted options

For all DT Max programs

1. Multi-factor authentication (MFA)

   At Thomson Reuters, we take security very seriously. Consequently, DT Max now includes the ability to enable MFA. This extra layer of security will help you stay one step ahead of the hackers - not only preventing them from gaining access to your system, but also alerting you if a suspicious party is using your credentials. See the Multi-factor authentication knowledge base page for more information.

DT Max T1

1. Program certification

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

   Federal: RC-18-119

   Quebec: RQ18-TP04

   The paper version of Quebec form MR-69 has also been approved under authorization number RQ18-MR69-201811-IP002.

2. Version highlights

   1. Known issues fixed in version 22.01

      1. Social assistance payments to be reported by the person whose name appears on the T5007 for spouses earning the same net income

         According to the instructions for federal line 145, the amount displayed in box 11 of the T5007 slip must be reported by the person with the highest net income, if the couple lived together when social assistance payments were received. However, if the net income is the same for both spouses, then it is the person whose name appears on the T5007 slip must who must report them.

         Starting with tax year 2018, use the keyword Name-On-Slip to indicate the person whose name appears on the slip. This keyword is enabled when you indicate that this person lived with their spouse when social assistance payments were received by selecting Yes for the keyword Spouse.r5 of the T5007 slip keyword group.

   2. Client suggestions implemented in version 22.01

      1. New option allowing the selection of the address to be used for a business in the BUSINESS group

         Starting with tax year 2018, the keyword Business-Address has been added to the Business keyword group, which allows you to specify whether you want DT Max to use the address displayed on the return as the business address.

         You can also select the option to enter a different address for the company. In this case, the keywords Street.bus , City.bu and Province.bu will now be mandatory since the entry of an incomplete business address would then prevent the efiling of the return.

      2. Implementation of T1-OVP forms

         Starting with the 2018 taxation year, you can now generate this form to calculate the penalty when an individual makes excess contributions to an RRSP, PRPP or SPP. Please consult the section New keywords for details.

         If the taxpayer has excess contributions, a message will be generated in the Error prevention reports as a reminder to use the keyword T1-OVP in order to file the T1-OVP return, if applicable.

         Please consult the New keywords and New diagnostics sections for details.

      3. Implementation of federal form TX-19 and Quebec form MR-14.A

         Starting with the 2018 tax year, you can now generate these forms in the year the taxpayer dies. Please consult the section New keywords for details.

      4. New keyword group to enter information regarding a taxpayer's legal representative or guardian

         Beginning with tax year 2018, use the keyword Legal-Represent added in the SmartStart section "Other personal information" to enter information about a taxpayer's legal representative or guardian. If applicable, this information will automatically be carried over on the appropriate forms, such as forms T1255, T1013, T183, T1A, TX-19, Quebec form MR-69, etc.

         The information concerning the legal representative will be automatically carried forward to the following year. If you do not want to carry forward this information, select No for the keyword Rep-Carryforward in the keyword group.

         Note that any other existing keyword used to enter the name of a legal representative has been removed. Consult the New keywords and Deleted keywords sections for details.

      5. Summary of information slips

         Instead of displaying only the taxpayer's share, the summary of information slips now displays the income amount as indicated on the slip (at 100%), followed by the amount that represents the taxpayer's share.

      6. Removal of the line pertaining to the available deduction for capital gain in the tax return summaries

         Since the limit for claiming the capital gains deduction varies according to the type of property disposed of (qualified farm or fishing property, or qualifying small business shares), this information is now removed from the tax return summaries as per clients' request. The details of the calculation of the capital gain deduction remain available in the in-house form.

      7. New variables added in the client letter

         The following information is now available in the client letter:

         • The estimated amount of the Ontario Sales Tax Credit (OSTC).

         • The choice to pay the Ontario Trillium Benefit (OTB) in one lump sum at the end of the benefit year (box 6109 of the ON-BEN form).

         • A reminder of a tax adjustment made by Revenu Québec on line 443 of the Quebec return for individuals who received benefits for past years (box O of the RL-5 slip).

         • The carryforward of dividends received by the spouse on the taxpayer's federal return when the choice is beneficial to the family.

         • A reminder of the possibility of making RRSP contributions for a spouse under the age of 71 when a taxpayer who has reached that age still has RRSP contribution room.

         • The amount of the penalty for excess RRSP contributions.

   3. Fee charged for having the T1 federal return completed by a tax professional

      The question Was a fee charged? has been added to line 490 on page 4 of the T1. If the return has been completed by a tax professional, you must check the appropriate box and provide information about the tax professional.

      By default, DT Max will check the Yes box and provide the information as entered in the tax preparer identification section. If applicable, use the new keyword Fee-Charged added in the PreparerCode keyword group for the "Professional tax preparer" and "Discounted return" options to indicate whether a fee has been charged or not.

      You can change the default check box for all of your customers, using the Preferences menu > User's defaults > Tax return tab.

      In addition, note that the "Taxpayer (paper)" and "Taxpayer (efile)" options have been removed from the PreparerCode keyword group. In addition, the "Taxpayer (paper)" option has also been removed from the drop-down menu for Type of preparer of tax returns, located under the Tax return tab, when User's default is selected in the Preferences menu.

   4. Federal Schedules 4 and 12 replaced by worksheets

      Starting with the 2018 taxation year, Schedule 4, Statement of Investment Income, has been replaced by the Federal Worksheet for lines 120, 121, 180 and 221, and Schedule 12, Home Accessibility Expenses, has been replaced by the Federal Worksheet for line 398. These two forms are no longer included in the federal schedules. They have been renamed and integrated in the federal worksheets.

   5. Change in the Quebec authorization form's defaults (MR-69)

      Following the elimination of box 20 in section 3.1, General authorization or power of attorney, only box 21 can now be checked in this section.

      The following changes have been made to the drop-down menu associated with MR-69 accounts in the Preferences menu > User's defaults > Tax return tab:

      • The option "General - Tax legislation, Excise, support & shelter allow." associated with box 20 has therefore been removed.

      • It is replaced by the new option "General - Tax legislation and the Excise Tax Act" which allows you to tick box 21 by default on your clients' MR-69 forms.

   6. New Quebec refundable senior assistance tax credit

      During its fall economic update on December 3, 2018, the Quebec government has announced the introduction of a refundable senior assistance tax credit starting with the 2018 tax year. This tax credit is intended for people who are 70 years of age or older as of December 31, 2018. Note that the calculation of this credit is not available in the current version of DT Max.

   7. Accelerated Investment Incentive

      In the Fall Economic Statement 2018, the federal government proposes to introduce an accelerated investment incentive to allow businesses in Canada to deduct the cost of their investments more quickly, thus increasing the attractiveness of making capital investments.

      The Accelerated Investment Incentive will provide an enhanced first-year allowance for capital property that is subject to the CCA rules (referred to as "eligible property"), excluding certain property. The Accelerated Investment Incentive will be available for eligible property acquired after November 20, 2018 and will be phased out from 2024 to 2027.

      Note that in version 22.01 the calculation of the capital cost allowance (CCA) excludes this enhanced deduction on an acquisition of eligible property after November 20, 2018. To claim the enhanced deduction, use the keyword CCA-OV to override the amount of CCA to claim.

3. New forms

   Federal

   • Schedule 14 - Climate Action Incentive

   Quebec

   • MR-69 - Power of Attorney, Authorization to Communicate Information, or Revocation

   • TP-517.5.5 - Designating a Deemed Capital Gain Further to the Transfer of a Family Business

   • TP-752.HA - Home Buyers' Tax Credit 2018

4. Revised forms

   Federal

   • T1 - Income Tax and Benefit Return

     • Line 248 is deleted as a result of the elimination of the Employee home relocation loan deduction.

     • Check box added on line 490 to indicate if a fee was charged (to be checked only if the return was completed by a tax professional. By default, DT Max will check the Yes box. You may modify the default option by going to the Preferences menu > User's defaults > Tax return tab, or by using the new keyword Fee-Charged added in the PreparerCode keyword group for the "Professional tax preparer" and "Discounted return" options.

     • Line 449 added for residents of New Brunswick, Ontario, Manitoba and Saskatchewan, following the introduction of the new Climate Action Incentive tax credit. (See the new Schedule 14 associated with this credit.)

   • Federal Worksheets

     • Schedule 4, Statement of Investment Income, has been replaced by the Federal Worksheet for lines 120, 121, 180 and 221.

     • Schedule 12, Home Accessibility Expenses, has been replaced by the Federal Worksheet for line 398.

   • Schedule 1 - Federal Tax

     • Line 364 has been deleted following the elimination of the public transit amount.

   • Schedule 3 - Capital Gains (or Losses)

     • Removal of line 173 in respect of farm and fishing income from the disposition of eligible capital property qualifying for the capital gains deduction.

   • T1032 - Joint Election to Split Pension Income for 2018

     • Line 6807 added in respect of pension payments made to veterans aged 65 and over. This amount is indicated in the new box 128 on the T4A slip.

   • T2125 - Statement of Business or Professional Activities

     • Field added to report the accounting method (information required only for commission income).

   Provincial

   • AB428 - Alberta Tax and Credits

     • Removal of the lines pertaining to the Alberta political contributions, as per the official Senatorial Selection Campaign Contribution receipts.

     • Line added to enter the investment tax credit's unused amount from previous years.

   • BC428 - British Columbia Tax / Worksheets BC428

     • The former amount for infirm dependants 18 years of age or older and the former caregiver amount were replaced by the new BC caregiver amount.

     • The children's fitness amount, the children's fitness equipment amount, the children's arts amount, and the education coaching amount have been eliminated.

   • MB428 - Manitoba Tax / MB479 - Manitoba Credits

     • The tuition fee income tax rebate, the advance tuition fee income tax rebate and the nutrient management tax credit have been eliminated.

     • The odour-control tax credit has been eliminated. However, unused amounts from past years may still be claimed.

   • NS428 - Nova Scotia Tax and Credits / Worksheets NS428

     • The basic personal amount, the age amount, the spouse or common-law partner amount, and the amount for an eligible dependant have increased for individuals whose taxable income is $25,000 or less. This increase will be phased out for taxable income between $25,000 and $75,000.

   • ON428 - Ontario Tax / ON(S11) - Provincial Tuition and Education Amounts / ON(S2) - Provincial Amounts Transferred from your Spouse or Common-Law Partner

     • The tuition tax credit and the education amount have been eliminated. No transfer to another person is possible from 2018 onward. Only unused amounts from past years may still be claimed and carried forward by the student.

   • SK428 - Saskatchewan Tax and Credits / SK(S11) - Provincial Tuition and Education Amounts / SK(S2) - Provincial Amounts Transferred from your Spouse or Common-Law Partner

     • The tuition tax credit and the education amount have been eliminated. No transfer to another person is possible from 2018 onward. Only unused amounts from past years may still be claimed and carried forward by the student.

   • YT428 - Yukon Tax

     • Line 5835 has been deleted following the elimination of the public transit amount.

   Quebec

   • TP1 - Income Tax Return

     • Code 01 for line 297 has been deleted in light of the elimination of the employee home relocation loan deduction.

     • Line 396 was added in respect of the new first-time home buyers' tax credit.

   • TPF-1.X - Keying Summary for the Schedules of The Income Tax Return and Forms TP-274-V, TP-1029.TM-V and TP-1029.9-V

     • Form TP-1029.9, Tax Credit for Taxi Drivers or Taxi Owners, was added in the bar code content.

   • Schedule G - Capital Gains and Losses

     • Box 51 now includes farming and fishing property. As a result, box 52 pertaining specifically to fishing property has been removed.

     • Line 86 has been deleted as a result of the expiry of the election to include gains from the disposition of incorporeal capital property in the business income.

     • New line 55.1 added for the transfer of qualifying shares of a family business, the amount of which is calculated on the new form TP-517.5.5, Designating a Deemed Capital Gain Further to the Transfer of a Family Business.

   • Schedule H - Tax Credit for Caregivers

     • A fourth component has been added to the tax credit for caregivers. This component is calculated in the new Part E entitled Tax credit for caregivers supporting an eligible relative.

   • MR-69 - Authorization to Communicate Information or Power of Attorney

     • The section Revocation has been removed.

     • A bar code was added on page 3.

     • Box 20 was eliminated in the General authorization or power of attorney section.

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

     • Addition of the additional temporary deduction for taxi drivers.

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

     • Removal of the first component pertaining to the clean-up and preservation work of a secondary residence affected by the floods which occurred from April 5 to May 16, 2017. The tax credit for this component expires in 2018.

     • With respect to the second component relating to repair work, the tax credit can reach $15,000 per secondary residence and corresponds to 30% of the repair expenditures paid before January 1, 2019. Part 6 has therefore been amended to take into consideration the credit already claimed in 2017 for qualifying residential repair expenditures.

   In-house

   • Assembly Instructions

     • Form T1-OVP, 2018 Individual Tax Return for RRSP, PRPP and SPP Excess Contributions, has been added.

5. Deleted forms

   Federal

   • Schedule 4 - Statement of Investment Income

     • This schedule has been replaced by the Federal Worksheet for lines 120, 121, 180 and 221.

   • Schedule 12 - Home Accessibility Expenses

     • This schedule has been replaced by the Federal Worksheet for line 398.

   Manitoba

   • T1005 - Manitoba Tuition Fee Income Tax Rebate

   • T4164 - Manitoba Odour-Control Tax Credit (Individuals)

6. New diagnostics

   1. Notes and diagnostics

      Quebec

      396 Home buyers' tax credit

      The keyword Home-Buyers-Amt has been entered in the family head and the spousal files. DT Max used the data entered in the family head and ignored the data entered in the spouse's file. Please verify the data or delete this group.

   2. Error prevention reports

      Federal

      T4 - Security options benefits (box 38)

      You have a security options benefit.

      Check if there was a disposition in the year of the shares acquired with the stock options. To report the sale of the shares, use the keyword Capital-Gains . Remember to record the stock option benefits included as employment income in the keyword StockOp-Ben .

      T1-OVP - RRSP, PRPP and SPP excess contributions

      Warning

      The RRSP schedule indicates that you have excess contributions that may be subject to a tax of 1% per month for every month they are left in the account.

      The total of all following contributions made to the RRSP, PRPP and SPP may be considered excess contributions if they exceed your RRSP deduction limit plus $2,000. You should use the keyword T1-OVP to complete the T1-OVP return.

      449 Climate action incentive

      The taxpayer is eligible for the climate action incentive (Schedule 14).

      Please verify and use the keyword METROPOLITAINAREA to specify if the taxpayer is eligible or not to the Supplement for residents of small and rural communities.

      Quebec

      458 Tax credit for home-support services for seniors

      You indicated that the spouse is a "dependent" senior, but the spouse is not eligible for the tax credit for home-support services for seniors because he/she is under 70. As a result, DT Max indicated that the spouse is a "non-dependent" senior.

      143 Schedule H - Tax credit for caregivers

      Tax credit for caregivers supporting an eligible relative without housing or cohabiting with him/her

      According to information provided, DT Max considers that you may be eligible to claim the tax credit for caregivers of an eligible relative. If you are eligible to claim this credit, please use the keyword Needs-DailyAssist in the eligible relative's file so that DT Max can claim the credit.

      You can claim this refundable tax credit if:

      • the eligible relative was at least 18 or older at the end of the year and the person has a severe and prolonged impairment because of which, according to the certification from a physician, the person needs assistance in carrying out a basic activity of daily living;

      • the eligible relative's principal place of residence is situated in Quebec;

      • the minimum period of support provided to a person by an individual for a particular taxation year will correspond to a period of at least 365 consecutive days commencing in the year or in the preceding year, of which at least 183 are in the particular year during which the individual provided unremunerated regular, continuous assistance to the relative by assisting the relative in carrying out a basic activity of daily living;

      • the person does not live in a dwelling situated in a private seniors' residence or in a "public network facility".

        The term "public network facility" is defined as in the first paragraph of section 1029.8.61.1 of the Taxation Act. Essentially, it refers to a public institution or a private institution which is party to an agreement that operates a hospital centre, a residential and long-term care centre or a rehabilitation centre, a facility maintained by a hospital centre or a reception centre, or a building or residential facility where are offered the services of an intermediate resource or a family-type resource within the meaning of the Act respecting health services and social services (CQLR, chapter S-4.2).

      143 Schedule H - Tax credit for caregivers

      Tax credit for caregivers supporting an eligible relative without housing or cohabiting with him/her

      The tax credit for caregivers of an eligible relative has not been granted. You indicated with the keyword Needs-DailyAssist that the person was unable to live alone as certified by a physician but you indicated with the keyword Disability-Q that the person was not entitled to the amount for severe and prolonged impairment in mental or physical functions.

7. New keywords

   1. In the keyword group PreparerCode , pertaining to returns completed by professional tax preparers and discounted returns:

      1. Fee-Charged : Was a fee charged to prepare the federal return?

   2. In the keyword group Business :

      1. Business-Address : Address of the business or the address of the rental property to use.

      2. Accounting-Meth : Select the reporting method (cash method or the accrual method) of accounting of the income.

   3. In the keyword group Bankruptcy , in respect of the pre-bankruptcy return for residents of Nova Scotia:

      1. PostBank-TaxInc : Post-bankruptcy taxable income.

   4. For the keyword Spouse.r5 , in the T-Slip group, pertaining to the T5007 / RL-5 slips:

      1. Name-On-Slip : Select the person whose name appears on the slip

   5. In the T-Slip group, pertaining to the T5008 / RL-18 slips:

      1. Name.t : Name of the issuer of the T-slip.

   6. Starting in 2018, use the following new keywords to enter the name of the taxpayer's guardian or legal representative:

      1. Legal-Represent : Guardian or legal representative person to whom the taxpayer gave power of attorney (yes/no)

      2. Rep-Last-Name : Last name of the guardian or legal representative.

      3. Rep-First-Name : First name of the guardian or legal representative.

      4. Rep-Title : Title of the guardian or legal representative.

      5. Rep-SIN : Legal representative's SIN.

      6. Rep-Street : Street name.

      7. Rep-Apartment : Apartment number of the mailing address.

      8. Rep-City : Name of the city.

      9. Rep-Province : Name of the province.

      10. Rep-Country : Country if other than Canada.

      11. Rep-ZipCode : Foreign zip or postal code of client's mailing address OUTSIDE CANADA (mailing address).

      12. Rep-PostCode : Postal code.

      13. Rep-Phone : Legal representative's telephone number.

      14. Rep-OffPhone : Legal representative's office telephone number.

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

      1. Hist-Elig-Expenses : Eligible expenses for 2017 with respect to this dwelling. (TP-1029.RE L.205)

      2. Hist-Spouse-Claim : Amount claimed by the spouse in 2017. (TP-1029.RE L.209)

      3. Hist-Co-OwnerClaim : Amount claimed by the other co-owners in 2017. (TP-1029.RE L.208)

   8. Following the implementation of forms TX-19 and MR-14.A (Quebec) as of 2018, the following keywords have been added:

      1. Clearance : Request for a clearance certificate.

      2. Identification.tx : Specify the address to use.

      3. Street.tx : Street name.

      4. Apartment.tx : Apartment number of client's mailing address.

      5. City.tx : Name of the city.

      6. Province.tx : Name of the province.

      7. PostCode.tx : Postal code.

      8. Country.tx : Country if other than Canada.

      9. ZipCode.tx : Foreign zip or postal code of client's mailing address OUTSIDE CANADA (mailing address).

      10. Principal-LegalRep : Information on the principal legal representative.

      11. Other-LegalRep : Information on the other legal representatives.

      12. RepresentativeName : Legal representative's name.

      13. RepresentativeSIN : Legal representative's SIN.

      14. Street.l : Street name.

      15. Apartment.l : Apartment number of client's mailing address.

      16. City.l : Name of the city.

      17. Province.l : Name of the province.

      18. PostCode.l : Postal code.

      19. Country.l : Country if other than Canada.

      20. ZipCode.l : Foreign zip or postal code of client's mailing address OUTSIDE CANADA (mailing address).

      21. Represent-Capacity : Select the capacity of the legal representative.

      22. Represent-Phone : Legal representative's telephone number.

      23. Represent-OffPhone : Legal representative's office telephone number.

      24. Returns-filed : Select the income tax return filed for the year of death.

      25. FILING-DATE : Filing date.

      26. FiscPeriodeEndDate : Fiscal period end date of the final T2.

      27. LastFiscPeriodEnd : Last fiscal period ending filed.

      28. Wind-Up-Date : Wind-up date.

      29. REASON.TX19 : Reason why no tax return was filed for the year of death.

      30. TP646-FILED : Whether form TP-646 must be filed for the succession.

      31. Reason-No-TP646 : Reason why no form TP-646 is being filed.

      32. Property : Type and value of property.

      33. ACB.tx : Adjusted cost base of the property.

      34. Lot-Info : Lot and cadastre number, name of municipality, and if applicable the complete address of the building.

      35. Plan-Name : Name of the plan's administrator.

      36. Debts : Outstanding debts of deceased person.

      37. Description.d : Specify the other income tax and other taxes.

      38. DistributedProp : Value of any property already distributed.

   9. Following the implementation of form T1-OVP as of 2018, the following keywords have been added:

      1. T1-OVP : Select if a T1-OVP return was filed or not for 2017.

      2. Prior-December : Select the information on the T1-OVP return filed for 2017.

      3. Prior-RRSP-Deduct : RRSP contributions deducted on line 208 of the 2017 income tax and benefit return.

      4. CurrentMonth-Contr : Monthly details of RRSP contributions made in 2018 (T1-OVP, Part A line 2).

      5. Employer-Contrib : Employer or former employer 2018 PRPP contributions (T1-OVP, Part A line 3).

      6. Mandatory-Contrib : Mandatory 2018 amount contributed a the end of that month for the contribution in a group RRSP.

      7. To-Incl-In-Income : Enter the RRSP, PRPP, SPP and RRIF payments that you included or will include in income (T1-OVP, Part A).

      8. Prior-Years-RRSP : Prior Year and RRSP contributions made during that year (See Notes Chart Col.B).

      9. Incl-In-Income : RRSP, PRPP, SPP and RRIF payments included in income (Chart Col. C).

      10. Contrib-Deducted : RRSP contributions deducted on line 208 of your income tax and benefit return.

   10. For the keyword Account.rep in the Authorize group, pertaining to the limited authorization on Quebec form MR-69:

       1. Source-Ded-Support : Source deductions of support payments [RSNNNN].

   11. The following keyword has been added in the SmartStart section "Special Tax" in respect to the special taxes and tax adjustments on line 443 of the Quebec return:

       1. Special-Tax-Other : Description and amount of other special taxes that must be paid [Que. L.443].

   12. In the T-Slip group, pertaining to the Quebec RL-26 slip:

       1. CRCD-Exchange : RL-26 Box C - Value of the exchanged Capital régional et coopératif Desjardins shares.

       2. CRCD-ExchangeCr : RL-26 Box D - Tax credit [Que. L.422].

   13. The following keyword has been added in the SmartStart section "Personal information" pertaining to the Supplement for residents of small and rural communities of the new refundable credit entitled Climate Action Incentive which is calculated on Schedule 14 for residents of Ontario, Manitoba, New Brunswick and Saskatchewan:

       1. METROPOLITAINAREA : Select the principal place of residence of the taxpayer on December 31 (Schedule 14)

   14. Following the introduction of the new Quebec Home Buyers' Tax Credit, the following keywords have been added in the Home-Buyers-Amt group:

       1. Eligible-Quebec : Eligible to the Quebec first-time home buyers' tax credit (TP-752.HA)?

       2. Claim-Quebec : Select how you want to claim the home buyers' amount on line 396 of the Quebec tax return.

       3. Share-Claim.qc : Share the Quebec Home buyers' amount.

       4. Qualifying-home : Select the qualifying home in respect of the first-time home buyers' tax credit (TP-752.HA).

       5. Name.ha : Last name of the disabled person.

       6. First-Name.ha : First name of the disabled person.

       7. SIN.ha : Social insurance number (SIN) of the disabled person.

       8. Home-address : Select the address to use.

       9. Co-Owner-Lname.ha : Co-owner's last name (TP-752.HA Part 3).

       10. Co-OwnerFirst.ha : Co-owner's first name (TP-752.HA Part 3).

       11. Co-Owner-SIN.ha : Co-owner's social insurance number (SIN) (TP-752.HA Part 3).

   15. For the keyword Transfer-OV pertaining to the caregiver amount claimed on lines 5840 and 5820 on forms 428 for the applicable provinces:

       1. Option.tr : Select the applicable line.

8. Revised keywords

   1. Given the addition of an option to choose the address to use for a business in the Business group, the following sub-keywords of the keyword Business-Id in the keyword group Business :

      Street.bus
      Apartment.bus
      City.bu
      Province.bu
      

      have been removed from the keyword Business-Id and moved to the new keyword Business-Address , which was added in the same keyword group.

   2. In the Business group with respect to form T776, Statement of Real Estate Rentals, the following keyword has been renamed as follows:

      Former keyword:

      BUSINESS-ADDRESS.B : Business address for rental property

      New keyword name:

      ID-Address.b : Address to be used in the identification section.

   3. As a result of the replacement of Schedule 12 by Worksheet 398, the keyword SCH12-SUPPLIER in the Medical group has been renamed HomeRenov-Supplier .

   4. For the keyword Account.rep in the Authorize group, respecting the limited authorization on Quebec for MR-69, the sub-keyword NUM-SRMS has been renamed Num-Billing as a result of a change in the wording for box 31 in Part 3.2 of the form.

9. Deleted keywords

   1. As a result of the addition of the new Legal-Represent keyword group in the SmartStart section "Other Personal Information", the following keywords have been removed:

      1. In the StatusChange group, regarding the tax return of a deceased person:

         LEGAL-REPRESENT
         LEGAL-REPLASTNAME
         LEGAL-REPFIRSTNAME
         

      2. In the Authorize group pertaining to form T1013:

         LEGAL-REP
         LEGAL-REP-NAME
         CORPNAME&TITLE
         

      3. In the Efile group pertaining to form T183:

         FED-LEGAL-REP

   2. In the Business group, pertaining to form T776, Statement of Real Estate Rentals:

      BUSINESS-NAME.B
      BUSINESS-NO.B
      

   3. Following the expiry of the first component relating to the clean-up and preservation work of the tax credit for the restoration of a secondary home in Quebec (form TP-1029.RE), the following keywords have been deleted from the keyword group Renovation :

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

      2. CONTRACT-DATE.E: Contractor's renovation contract date (TP-1029.RE Part 4.1.1, L.44).

      3. BILL-AMOUNT.E: Total amount of the contractor's invoices (taxes included) (TP-1029.RE Part 4.1.1, L.45).

      4. AMOUNT-PAID.E: Date and amount paid to the contractor (TP-1029.RE Part 4.1.1, L.46).

      5. CONTRACTOR-CODE.E: Code(s) indicated by the contractor (TP-1029.RE Part 4.1.1, L.47).

      6. 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).

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

      8. 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).

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

   4. In view of the elimination of the Manitoba tuition fee income tax rebate and the Manitoba advance tuition fee income tax rebate (Form T1005), the following keywords have been deleted:

      TUITION-TAX
      TUITION-TAX-CR
      YEAR-GRADUATE
      TUITION-TAX-HIST
      TUITREB-CLAIMED
      ADVTUITION-HIST
      ADVANCE-TUITION
      

   5. In the T-Slip group, pertaining to the T5013 slip:

      1. CAP-GAINS-ECP-FARM: T5013 Box 158 - Farming income.

      2. CAP-GAINS-ECP-FISH: T5013 Box 158 - Fishing income.

10. New options

    1. For the keyword Tax-Return in the SmartStart section "Print and display":

       Do not generate a tax return

    2. For the sub-keyword Account.lim of the keyword Account.rep in the Authorize group, pertaining to the limited authorization on Quebec form MR-69:

       Source deductions of support payments (use this option to check new box 37)
       Mining tax return(s) (use this option to check new box 38)
       

    3. For the keyword PROG-IDENTIFIER in the BUS-CONSENT.RC group, pertaining to the program identifiers accepted on form RC59:

       CT carbon charge
       RR registered charities
       

    4. For the keyword Authorize in respect of the Quebec revocation of an authorization or of a power of attorney:

       MR-69.R - Quebec (revocation)
       

    5. For the keyword Option.tr in the Transfer-OV group, pertaining to the caregiver amount claimed on lines 5840 and 5820 of forms 428 in the provinces where this credit applies:

       Caregiver amount (P5840)
       Amount for infirm dependants age 18 or older (P5820)
       

11. Revised options

    1. For the keyword Authorize pertaining to Quebec form MR-69.R for the revocation of a representative:

       Option "MR-69 - Quebec (revocation)" has been renamed "MR-69.R - Quebec (revocation)".

    2. For the sub-keyword Account.lim of the keyword Account.rep in the Authorize group, pertaining to the limited authorization on Quebec form MR-69:

       Option "Establishments that use sales recording modules (SRMs)", used to check box 31, has been renamed "Files concerning mandatory billing".

    3. For the keyword Transfer-OV , pertaining to the provincial caregiver amount:

       Option "428 - Caregiver amount (P5840)" has been renamed "428 - Caregiver amount (P5840/P5820)" in order to combine lines 5820 and 5840.

12. Deleted options

    1. The following options have been removed from the keyword Footnotes.t4 in the T4 group:

       [37] Employee home-relocation loan ded. (RL-1,[L-5])
       [84] Public transit pass
       

    2. For the keyword Account.rep in the Authorize group respecting Quebec form MR-69, the following option has been deleted following the removal of box 20:

       General - Tax legislation, Excise, support & shelter allow.

    3. For the keyword PROG-IDENTIFIER in the BUS-CONSENT.RC group, pertaining to the program identifiers accepted on form RC59:

       RA children's special allowances

    4. For the keyword Other-Income in the T-Slip group, pertaining to the T3 / RL-16 slips:

       Footnotes - Eligible capital property (Farming)
       Footnotes - Eligible capital property (Fishing)
       

    5. For the keyword Capital-Gains :

       ECP - farming/fishing (line 173)

    6. For the keyword PoliticProv in the ProvCredit group, in respect of the Alberta political contributions:

       Senatorial selection campaign contribution

    7. For the keyword ITC pertaining to the calculation of the investment tax credit:

       [6714] ITC at 10% Qualified resource property (relief rate)

    8. In the PreparerCode keyword group, pertaining to the type of preparer of tax returns:

       Taxpayer (efile)
       Taxpayer (paper)
       

13. Changes pertaining to the client letter

    1. New variables

       Federal

       1. %421 Federal dividends transferred to spouse

          We made the choice to report an amount of $xx on your federal tax return which represents all the taxable dividends your spouse or common-law partner received from taxable Canadian corporations. This choice is advantageous because it allows you to claim or increase your claim for the spouse or common-law partner amount (line 303 of Schedule 1). By making this choice, you may benefit more from the dividend tax credit.

       2. %422 Age of spouse on December 31

          You can no longer contribute to your RRSP, but you can contribute to your spouse or common-law partner's RRSP if he or she is 71 years of age or younger at the end of the year in which you make the contributions. Your RRSP deduction limit for 2019 is $XX.

       3. %425 Tax payable on RRSP excess contributions

          Form T1-OVP - Individual tax return for RRSP, PRPP and SPP excess contributions has been completed because you had excess contributions. RRSP excess contributions are subject to a tax of 1 percent per month for every month they are left in the account. You have a tax payable on RRSP excess contributions of $xx. You have to send the T1-OVP return to your tax centre and pay the balance owing of $xx no later than 90 days after the end of the year in which the unused contributions exist to avoid late-filing penalties or interest charged. However, if the due date for payment falls on a Saturday, Sunday or a public holiday recognized by CRA, the payment will be considered to be paid on time if it is received or if it is postmarked on the next business day. For more information on how to make your payment, go to www.canada.ca/payments.

       4. %427 F449 Climate Action Incentive (Schedule 14)

       Ontario

       1. %420 Estimate of the Ontario sales Tax Credit (OSTC)

          We have determined that you are eligible for the Ontario Trillium Benefit (OTB), including the Ontario Sales Tax Credit (OSTC), and the Ontario Senior Homeowners' Property Tax Grant (OSHPTG). You should receive $xx in total for the Ontario Trillium Benefit, for the period of July 2019 to June 2020, including $xx for the Ontario Sales Tax Credit.

          The amount of your OTB of 2019 is $360 or less, your entitlement will be issued in one payment in July 2019.

          For couples, the OSTC will be paid to the person whose return is assessed first.

          You should also receive within four to eight weeks after you received the 2018 notice of assessment an amount of $xx for the Ontario Senior Homeowners' Property Tax Grant.

          For more information see the attached schedule.

       2. %423 Election to receive the OTB in one payment

          You have chosen to receive the OTB in one payment at the end of the benefit year (June 2020), instead of receiving it monthly from July 2019 to June 2020.

       Quebec

       1. %424 Q443 RL-5, Case O - Revenu Québec will calculate Q443

          You received indemnities for one or more previous years, and one or more amounts are shown in box O of the RL-5 slip. Revenu Quebec will make the necessary adjustments and could add a tax adjustment on line 443 of the Quebec tax return.

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 < Preliminary version of form > in the upper section of the form until they update their software to version 22.10. Here is the list of the key forms bearing this mark:

    Federal

    • Schedule 14 - Climate Action Incentive

    • T657 - Capital Gains Deduction 2018

    • T691 - Alternative Minimum Tax

    • T1206 - Tax on Split Income - 2018

    • T2017 - Summary of reserves on dispositions of capital property

    • T2036 - Provincial or Territorial Foreign Tax Credit

    • T2203 - Provincial and Territorial Taxes for 2018 - Multiple Jurisdictions

    • T2209 - Federal Foreign Tax Credits

    Quebec

    • MR-69.R - Revocation of Authorization to Communicate Information or of Power of Attorney

    • TP-517.5.5 - Designating a Deemed Capital Gain Further to the Transfer of a Family Business

    • TP-726.7 - Capital Gains Deduction on Qualified Property

    • TP-776.42 - Alternative Minimum Tax

    • TP-1012.A - Carry-Back of a Loss

    • TP-1026 - Calculation of Instalment Payments to Be Made by Individuals - 2018

    In-house forms

    • Estimated Alberta climate leadership adjustment rebate calculation (ACLAR) for the period July 2019 to June 2020

    • Estimated British Columbia Low Income Climate Action Tax Credit for the period July 2019 to June 2020

    • Estimated calculation for the Canada Child Benefit (CCB) for the period July 2019 to June 2020

    • Estimated Calculation for the Child Assistance Payment (Quebec) for the period July 2019 to June 2020

    • Estimated Calculation for the Solidarity Tax Credit (July 1, 2019 to June 30, 2020)

    • Estimated GST/HST Tax credit for the period July 2019 to June 2020

    • Estimated Prince Edward Island HST Credit for the period July 2019 to June 2020

    • Estimated New-Brunswick HST Tax Credit for the period July 2019 to June 2020

    • Estimated Newfoundland and Labrador Income Supplement and Seniors' Benefit for the period July 2019 to June 2020

    • Estimated Nova Scotia Affordable Living Tax Credit and Poverty Reduction Credit for the period July 2019 to June 2020

    • Estimated Ontario Trillium Benefit (OTB) for July 2019 to June 2020 and the Ontario Senior Homeowners' Property Tax Grant (OSHPTG) for 2019

    • Estimated Saskatchewan Low-Income Tax Credit for the period July 2019 to June 2020

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 (2018)

    • Tax brackets and rates (2018)

    • Tax changes in DT Max (2018)

DT Max T2

1. Program certification

   Federal

   For DT Max T2 version 22.01, 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, 2019, under the DT38 stamp.

   The certification date has been extended to May 31, 2019.

   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 DT38 stamp.

   Quebec

   Version 22.01 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-1806.

   The paper version of form MR-69 has also been approved under authorization number RQ18-MR69-201811-IS003.

   Likewise, the paper version of the remittance form COZ-1027.P has been approved under authorization number RQCO-1801.

   Version 22.01 of DT Max T2 has also received full certification to generate the payment code for instalments. This payment code allows corporations to make the payment of amounts owing to Revenu Québec.

2. Version highlights

   1. New NAICS codes added

      The CRA has updated their NAICS and new codes have been added to the list. More specifically, the new codes are as follows:

      111412 Cannabis grown under cover
      111995 Cannabis grown in open fields
      312310 Cannabis product manufacturing
      413410 Cannabis merchant wholesalers
      453993 Cannabis stores
      

   2. Federal 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 2019 increased from $55,900 to $57,400.

   3. Federal Schedule 322: Additional 0.5% reduction

      Building on the commitment in Budget 2018 to reduce tax on small business and the new capital investment grant, an additional reduction of 0.5% will be added. This will come into effect January 1, 2019.

   4. T3010: Mailing address changed

      The mailing address for form T3010, Registered Charity Information Return has been changed on October 8, 2018.

      The new address is:

      Charities Directorate
      Canada Revenue Agency
      105 - 275 Pope Road
      Summerside PE C1N 6E8
      

      Please note that this change applies only to the annual return. All other correspondence should be sent to:

      Charities Directorate
      Canada Revenue Agency
      Ottawa ON K1A 0L5
      

      We ask that you mail your returns to the new address if you are filing the T3010 on or after October 8. Before this date, all returns should be directed to the Ottawa address.

   5. Federal Schedule 411: New section added to Part 1

      A section has been added in Part 1, Income subject to Saskatchewan lower and higher tax rates, for the period after December 31, 2018.

   6. Electronic filing of Alberta returns by corporations

      Section 36.1 of the Alberta Corporate Tax Act (the ACTA) requires a "prescribed corporation" to file its Alberta Corporate Income Tax Return - AT1 (AT1 Return) by way of electronic filing.

      The Alberta Corporate Tax Regulation (the Regulation) has been amended to define "prescribed corporation to include the same corporations that are currently required to file T2 Corporation Income Tax Returns by way of electronic filing for federal tax purposes pursuant to the federal Income Tax Act (the ITA).

      Effective in respect of returns for taxation years ending after December 31, 2017, any corporation whose gross revenue exceeds $1 million will be required to file its Alberta AT1 Returns by way of electronic filing, with the following exceptions:

      1. an insurance corporation defined in subsection 248(1) of the ITA,

      2. a non-resident corporation,

      3. a corporation reporting in functional currency as defined in subsection 261(1) of the ITA, or

      4. a corporation that is exempt from taxation under section 35 of the ACTA and section 149 of the ITA.

         Due to this amendment, DT Max will now include the option "All eligible returns which meet the mandatory criteria" within the Alberta Efile setup. In addition to the setup, the Efile-Alberta keyword, and the Notes and diagnostics page have also been updated.

         We recommend that you refresh and resave your settings within the Alberta Efile setup prior to calculating and transmitting an Alberta return.

         You can determine whether previously filed returns meet the mandatory criteria simply by forcing a recalculation (Alt + F9) of the return in question and verifying the Notes and diagnostics page.

3. New forms

   Federal

   • T217 - Election, or Revocation of an Election, to use the Mark-to-Market method

     • Use the keyword Election.gr option "Election to use the Mark-to-Market method (T217)", to make an election, or option "Revocation of an Election (Mark-to-Market method T217)", to revoke an election.

   Quebec

   • CO-1029.8.36.FO - Crédit d'impôt pour formation d'un travailleur à l'emploi d'une PME (Tax Credit for the Training of a Worker Employed by a Small and Medium-Sized Business) (Official English translation of this form is pending.)

     • The 2018 Quebec budget introduced a refundable tax credit for small and medium-sized businesses that provide qualifying training to workers. The maximum credit is $5,460 a year for each participating employee.

     Use the keyword TrainingCrQ with option "Training for worker in SMB (CO-1029.8.36.FO)" or "Training for worker in SMB - partnership (CO-1029.8.36.FO)" to open the group for this form.

   • MR-69.R - Revocation of Authorization to Communicate Information or of Power of Attorney

     • This new form is used if you wish to revoke an authorization or power of attorney granted to a designated person. Use the keyword Consent with option "Revoke power of attorney - QC" or "Cancel representative" if you wish to produce this form.

4. Revised forms

   Federal

   • Schedule 5 - Tax Calculation Supplementary - Corporations (2018 and later tax years)

     • Line 503 has been deleted due to the deletion of Schedule 300, Newfoundland and Labrador Manufacturing and Processing Profits Tax Credit.

   • Schedule 17 - Credit Union Deductions (2017 and later tax years)

     • New sections were added to Part 2 and Part 3 for the corporation who has a permanent establishment in Ontario, Manitoba or British Columbia to calculate the preferred rate amount.

   • Schedule 89 - Request for Capital Dividend Account Balance Verification

     • Options "Capital dividends from trust before Sept. 16, 2016" or "Capital dividends from trust after Sept. 15, 2016" for the keyword CDA-Trust have been revised. If either of these options had been chosen, please select the option "Capital dividends from a trust - current" or "Capital dividends from a trust - previous".

   • Schedule 322 - Prince Edward Island Corporation Tax Calculation (2018 and later tax years)

   • Schedule 366 - New Brunswick Corporation Tax Calculation (2018 and later tax years)

     • References and lines pertaining to the period before April 1, 2016, have been removed

   • Schedule 383 - Manitoba Corporation Tax Calculation (2018 and later tax year)

   • Schedule 411 - Saskatchewan Corporation Tax Calculation (2018 tax year)

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

   • T400A - Notice of Objection - Income Tax Act

     • The form has changed in that the chief of appeals address has been removed. As a consequence, the keyword ADDRESSAPPEAL has been deleted.

   • T1135 - Foreign Income Verification Statement

     • Changes were made to the keyword Income.t in the Prop-Type subgroup within the Foreign-Info group. According to the CRA's new specifications, only positive amounts should be entered for this keyword. Please verify your data entry and adjust accordingly if a negative had been entered in a previous version of DT Max T2.

     • Also, changes have been made to the keywords CountryCode.sim (when choosing simplified reporting) and CountryCode.t (when choosing detailed reporting) concerning the "OTH" (for other) and "CAN" (for Canada) options in order to follow the CRA's new specifications. Please verify data entry and adjust if applicable.

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

   • RC59 - Business Consent for Offline Access

     • A new program identifier, "CT carbon charge", has been added for the keyword Account within the Consent group. This information will appear in Part 3 of the form, Select the program accounts and authorization level.

   Quebec

   • CO-17 - Corporation Income Tax Return

     • New lines 28a, 28b and 31 have been added on page 1 of the CO-17.

     • For line 28a, use the keyword TotPayments to enter the total payments received on which tax was withheld at source.

     • For line 28b, use QC-TaxWithheld to enter any income taxes withheld at source if the corporation has received, for services rendered in Quebec or for the disposition of taxable Quebec property, a payment that was subjected to a withholding of tax at source.

     • For line 31, use CorpType to indicate whether or not the corporation is tax exempt under section 984, 985, 991, 996 or 998 of the ITA.

     • Lines 251a, 251b and 251 have been deleted on page 3 of the CO-17. As such, options "Losses from an international financial centre" and "Losses from a business at Mirabel" for the keyword Tax-Inc-Add have been deleted.

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

     • This form has been updated to reflect changes on the CO-17. Lines 28a, 28b and 31 have been added, while lines 251, 251a and 251b have been removed.

   • COR-17.X - Keying Summary for Form CO-130.A (Note: This form is currently available in French only.)

   • COR-17.Y - Keying Summary for Form CO-771.1.3 (Note: This form is currently available in French only.)

   • COR-17.Z - Keying Summary for Form CO-1137.E (Note: This form is currently available in French only.)

   • COR-17.U - Barcode Summary (Note: This form is currently available in French only.)

   • COZ-1027.P - Paiement de l'impôt sur le revenu, de la taxe sur le capital, des droits d'immatriculation ou de la taxe compensatoire d'une société (Payment of a Corporation's Income Tax, Capital Tax, Registration Fees or Compensation Tax) (Note: This form is currently available in French only.)

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

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

     Section 9.2

     As a result of Measure 3.2 of the Provincial 2018-2019 Budget, the SBD rates changed as of the day following the budget, March 28, 2018. Except for the year 2018, the SBD rate remains the same for a calendar year. For this reason, the calculations in section 9.2 have been retained. However, Part 12 for a tax year including March 27 and 28, 2018 has been added.

     The instructions in section 9.2 have been adjusted for such a taxation year.

     Section 11.3

     As a result of Measure 3.2 of the provincial 2018-2019 budget, the rate of the additional deduction is reduced to 0 starting on January 1, 2021. The addition of lines 204a to 204i makes it possible to calculate this deduction up to that time. Lines 196 and 201 were removed because they were no longer relevant.

     Section 12

     As previously mentioned, section 12 has been added to calculate the DPE rate for a corporation whose taxation year includes March 27 and 28, 2018.

   • CO-771.1.3.AT - Business Limit Allocated to a Corporation That Has Specified Corporate Income

   • CO-771.2.1.AT - Business Limit Allocated to a Corporation That Is a Designated Member of a Partnership

   • CO-1029.8.33.6 - Tax Credit for an On-the-Job Training Period

     This form has been updated due to the changes that were announced in the Quebec March Budget.

     In Part 2 of the form, Information about the training period, new line number 11a has been added to indicate if the trainee is a Native person. Use the keyword Status-Trainee to check this line.

     The tax legislation will be amended so that an enhanced rate of 32% for corporations and 16% for individuals applies where an eligible employer makes a qualified expenditure in respect of an eligible trainee who is an Aboriginal person.

     Increase in the weekly limit and the maximum hourly rate

     • Weekly limit

       The tax legislation will be amended to raise the weekly qualified expenditure limits in respect of an eligible trainee who serves an eligible training period at any time in a taxation year or fiscal period, as the case may be, in an establishment of an eligible employer located in Quebec.

       More specifically, these weekly limits will be raised as follows:

       • $875 per week, where an eligible trainee is a trainee enrolled in a prescribed program, or the eligible trainee is a disabled person who is an apprentice trainee or a trainee enrolled in an education program;

       • $1,225 per week, where an eligible trainee is a disabled person who is enrolled in a prescribed program;

       • $700 per week, in the case of any other eligible trainee.

       Line 50 in Part 3 (Qualified expenditures) and column N in Part 4 (Qualified expenditures (work charts)) of the form reflect this change.

     • Maximum hourly rate

       For the purpose of calculating the tax credit, the maximum hourly rates respecting the salaries or wages of an eligible trainee and of an eligible supervisor overseeing the eligible trainee as part of an eligible training period are $18 and $30, respectively.

       The tax legislation will be amended to increase these hourly rates from $18 to $21 and from $30 to $35, respectively.

       As such, line 27 and line 36 in Part 3 (Qualified expenditures) of the form have been revised to reflect this change. Also, column C and H of Part 4 (Qualified expenditures (work charts)) have been revised with the above changes.

     Increase respecting resource regions

     The tax legislation will be amended so that an enhanced rate of 32% for corporations and 16% for individuals applies where an eligible employer makes a qualified expenditure in respect of an eligible trainee who serves an eligible training period in an establishment, of the eligible employer, located in an eligible region. The tax legislation will also be amended to provide that the enhanced rates of the tax credit will be increased in respect of an eligible trainee enrolled in an education program or a prescribed program who serves an eligible training period, in an establishment, of an eligible employer, located in an eligible region, so as to raise:

     • the enhanced rate of 32% to 50% for corporations;

     • the enhanced rate of 16% to 25% for individuals.

     In Part 6 of the form, Tax credit for an on-the-job training period, line 91 has been revised to reflect the change. Use the keyword ResourceRegion to indicate whether or not the training period takes place in one of the resource regions.

     These amendments will apply to qualified expenditures incurred after the day of the budget speech in respect of eligible training periods beginning after that day.

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

     • In the 2018 Quebec budget, the Health Services Fund contribution rate for small and medium-sized businesses was reduced on the day of the budget. There was also an additional reduction of the rate on August 15, 2018.

     • Section 2.10 has been added to the form to calculate the three rates in 2018.

   • CO-1029.8.35 - Tax Credit for Québec Film Productions

   • CO-1029.8.36.DA - Crédit d'impôt pour le développement des affaires électroniques (Tax Credit for the Development of E-Business) (Note: This form is currently available in French only.)

     • Boxes 05a and 05b have been deleted from Part 1, Renseignements sur la société (Information about the corporation). As a result, lines 30, 60 and 68 have been revised.

     • In Part 4, Montant total des salaires admissible (Total amount of eligible salaries), if there are more than 10 lines, the whole page will loop instead of adding lines in Part 4.

   • CO-1029.8.36.DC - Election Respecting the Tax Credit for the Development of E-Business

   • CO-1029.8.36.DF - Crédit d'impôt pour le doublage de films ((Tax Credit for Film Dubbing) (Note: This form is currently available in French only.)

     • The form has been updated to remove the limit on the amount that can be claimed under the refundable tax credit for film dubbing, which corresponds to 45% of the consideration paid to corporations for the performance of the dubbing contract. This will apply to a qualified film dubbing expenditure of a corporation for a tax year that begins after March 27, 2018. As a result, a condition has been added for lines 74 to 86 in Part 4.2 of the form, Limite de la dépense admissible (Limit of the qualified expenditure).

   • CO-1029.8.36.EL - Tax Credit for Book Publishing

     • Lines 8, 9 and 9a have been deleted from Part 2, Information about the work or group of works. As such, the wording of lines 69, 95, 109, 204, 213, 216 and 219 has been modified consequently and the keyword ADVANCE-RULING in the Book-Publish group has been deleted.

   • CO-1029.8.36.ES - Tax Credit for the Production of Sound Recordings

     • In Part 2 of the form, Information about the qualified property, lines 12, 12a and 12b have been deleted and, as a result, the keyword ADVANCE-RULING.S has been deleted.

   • CO-1029.8.36.IN - Crédit d'impôt pour investissement (Investment Tax Credit) (Note: This form is currently available in French only.)

     • This form has undergone changes following the release of the Quebec info bulletin of August 15, 2018. Certain lines have been revised to take into account the temporary increase in the investment tax credit rates.

     The base rate of the tax credit for investments will thus be increased, by one percentage point, to 5%.

     There will also be a rise in the increase rates for the investment tax credit, which will allow the rate of the tax credit to reach 40% for qualified property acquired for use mainly in a remote region, 30% where the qualified property is acquired for use mainly in the eastern part of the Bas-Saint-Laurent administrative region, and 20% where the qualified property is acquired for use mainly in an intermediate zone.

     The base rate of the investment tax credit will be increased temporarily by five percentage points for qualified property acquired for use in Quebec, but outside a resource region. Thus, the investment tax credit regarding such qualified property could reach 10%. This increase of five percentage points will be subject to the same rules as those applicable to the other increases.

     The tax legislation will be amended so that a qualified corporation, for a taxation year, may benefit, for that year, from an additional increase in the investment tax credit rate of up to five percentage points regarding expenses eligible for the temporary additional increase, for the taxation year, and its share of the expenses eligible for the temporary additional increase, for a fiscal period, of a qualified partnership of which it is a member at the end of the fiscal period of such partnership ending in such taxation year, where the qualified property is acquired for use mainly in a resource region. The temporary additional increase in the investment tax credit rate could reach ten percentage points regarding expenses eligible for the temporary additional increase where the qualified property is acquired for use in Quebec, but not in a resource region.

     The term "expenses eligible for the temporary additional increase" means the expenses that are "eligible expenses", for the taxation year, for the purposes of the investment tax credit and that are incurred, for a taxation year, in the metal processing sector.

   • CO-1029.8.36.PM - Tax Credit for Corporations Specialized in the Production of Multimedia Titles

     • Lines 7, 8 and 9 have been deleted in Part 1 of the form, Renseignements sur la société (Information about the corporation). As such, the options "CO-1029.8.36.PM exp. bef 5/6/14 or contr bef 4/6/14 (box 7)" and "CO-1029.8.36.PM exp. aft 4/6/14 or contr aft 3/6/14 (box 8)" have been deleted from the keyword MultiMedia .

   • CO-1029.8.36.PT - Tax Credit relating to a Major Digital Transformation Projects

   • CO-1029.8.36.SP - Tax Credit for Film Production Services

   • CO-1029.8.36.TM - Crédit d'impôt pour des titres multimédias (Tax Credit for Multimedia Titles) (Note: This form is currently available in French only.)

     • Lines 8, 9 and 9a have been deleted from Part 2 of the form, Renseignements sur le bien (Information about the property). As such, the option 2 "CO-1029.8.36.TM exp. bef 5/6/14 or contr bef 4/6/14 (box 8)" and the option 7 "CO-1029.8.36.TM exp. aft 4/6/14 or contr aft 3/6/14 (box 9)" have been deleted from the keyword MultiMedia .

   • CO-1159.2 - Calcul de la taxe compensatoire des institutions financières (Calculation of the Compensation Tax for Financial Institutions) (Note: This form is currently available in French only.)

     • This form has been revised to reflect the decrease of the compensation tax rate and the introduction of maximum amounts paid as wages subject to the compensation tax introduced in the March 27, 2018, budget.

     • Moreover, the form is now divided in sections by time periods rather than by type of financial institution.

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

     • Lines, check boxes and references to expenditures incurred before June 5, 2014, and biopharmaceutical corporations have been removed.

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

     • Lines pertaining to periods before December 3, 2014, have been removed.

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

     • References and lines pertaining to the period before December 3, 2014, have been removed.

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

     • References and lines pertaining to qualified expenditures incurred under a partnership agreement entered into before December 3, 2014, have been removed. As a result, in the keyword SR&EDTaxCrQ , the options "RD-1029.8.16.1 exp bef 5/06/2014 or contr bef 4/06/2014" and "RD-1029.8.16.1 (contract before December 3, 2014)" have been removed.

   • MR-69 - Authorization to Communicate Information or Power of Attorney

     • In Part 3.1, box 20 has been removed.

     • In Part 3.2.2 new boxes 37, Source deductions of support payments, and 38, Mining tax return, are added, and the box for The following information or documents changed from box 36 to box 45.

     • Part 5, Revocation has been removed. The taxpayer can no longer use the MR-69 to revoke an authorization or a power of attorney. (See the information regarding the new MR-69.R form in the New forms section above.)

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

     • Line 53 in Part 3, Tax credit for taxi owners, has been revised. The maximum amount applicable for the 2018 taxation year is $574.

   Alberta

   • AT1 Alberta Corporate Income Tax Return

   • AT1 Schedule 3 - Alberta Other Tax Deductions and Credits

     • Form has been updated to include the community economic development corporation tax credit.

   • Online Filing of the Alberta Corporation Income Tax Return

5. Deleted forms

   Federal

   • Schedule 300 - Newfoundland and Labrador Manufacturing and Processing Profits Tax Credit (2016 tax year)

   • Schedule 552 - Ontario Apprenticeship Training Tax Credit (2015 and later tax years)

     • This credit is eliminated for apprenticeship programs in which the training agreement or contract of apprenticeship is registered after November 14, 2017.

6. New keywords

   1. In the keyword group TaxWithheld , pertaining to the Quebec CO-17 return:

      1. QC-TaxWithheld : Amount of tax withheld at source.

         Use QC-TaxWithheld to enter any income taxes withheld at source if the corporation has received, for services performed in Quebec, a payment that was subject to withholding tax at source. The amount entered here will appear on line 28b of the CO-17 return.

   2. In the keyword group Name.rep , pertaining to Quebec form MR-69, Authorization to Communicate Information or Power of Attorney:

      1. Extension.e : Telephone extension number of designated person (MR-69).

         Use the keyword Extension.e to enter the telephone extension number of the designated person of the corporation.

   3. In the TrainingCrQ group, pertaining to Quebec form CO-1029.8.33.6, Tax Credit for an On-the-Job Training Period:

      1. ResourceRegion : Whether the training period takes place in one of the resource regions.

         Use the keyword ResourceRegion to indicate whether or not the training period takes place in one of the resource regions.

   4. In the keyword group Tips , in respect of Quebec form CO-1029.8.33.13, Tax Credit for the Reporting of Tips:

      1. TipsRateOV-2018 : Override Health services fund levy rate (line 60b, 60e and 60h) for 2018.

         Use the keyword TipsRateOV-2018 to override the health services fund levy rate for 2018.

   5. In the Election.gr group, pertaining to the new federal form T217, Election, or Revocation of an Election, to use the Mark-to-Market method:

      1. Election.gr : Election or revocation of an election.

         Use the keyword Election.gr to make an election or revoke an election.

      2. Contact-Person.m : Name of person to contact

         Use the keyword Contact-Person.m to enter the name of the person to contact for more information for purposes of federal election forms.

         If the keyword Contact-Person.m is not entered, DT Max will default to the keyword ContactName in the Address group.

      3. FirstElection : Is this the first-time election?

         Use FirstElection to indicate whether it is the first time that the corporation made the election.

      4. Contact-Phone.m : Telephone number of contact person.

         Use the keyword Contact-Phone.m to enter the telephone number of the contact person for the purposes of federal form T217.

   6. In the TrainingCrQ group, pertaining to the new Quebec form CO-1029.8.36.FO, Tax Credit for the Training of a Worker Employed by a Small and Medium-Sized Business:

      1. Payroll.tr : Total payroll of the corporation.

         Use the keyword Payroll.tr to enter the total payroll of the corporation.

      2. Training-Hours : Number of training hours for this employee taking this course.

         Enter the number of hours this employee spent in training for this course.

      3. Hourly-Salary : Employee's hourly amount of salary or wages.

         Enter the salary or wages received by the employee, calculated on an hourly basis.

      4. Train-Benefit : Benefit or advantage received attributable to the training followed by this employee.

         Enter any benefit or advantage received attributable to the training followed by this employee.

   7. In the RelatedParty group, also pertaining to the new Quebec form CO-1029.8.36.FO:

      1. Payroll.re : Total payroll of the related party.

         Use the keyword Payroll.re to enter the total payroll of the related party.

      2. Payroll.m : Total payroll of the partnership.

         Use the keyword Payroll.m to enter the total payroll of the partnership.

   8. In the Amended group, pertaining to the Alberta form Online Filing of the Alberta Corporation Income Tax Return:

      1. AlbertaReason.a : Reason for the Alberta change.

         For amended Alberta returns, use the keyword AlbertaReason.a to enter a relevant description of Alberta changes.

   9. In the StatusChange group, also pertaining to the Alberta form Online Filing of the Alberta Corporation Income Tax Return:

      1. AlbertaReason : Reason for the Alberta change.

         For amended Alberta returns, use the keyword AlbertaReason to enter a relevant description of Alberta changes.

   10. In the Que-ITC group, in respect of Quebec form CO-1029.8.36.IN, Investment Tax Credit:

       1. Metal-Sector : Whether the corporation conducts its activities in the metal processing sector.

          Use the keyword Metal-Sector to indicate whether or not the corporation is a qualified corporation in the metal processing sector in order to benefit from the additional base rate increase.

          If you answer "Yes", then DT Max will allow you to enter the salaries and wages attributable to the metal processing activities.

       2. Metal-Wages : Salaries or wages related to metal processing activities.

          Use the keyword Metal-Wages to enter the amount of salaries or wages related to metal processing activities and the total amount for salaries and wages incurred in the tax year.

          In order to benefit from the additional base rate increase, the proportion of metal processing activities (PMPA) for the tax year.

7. Revised keywords

   1. In the TaxWithheld group, pertaining to Quebec form CO-1029.8.36.ES, Tax Credit for the Production of Sound Recordings:

      1. TotPayments : Total payments on which tax has been withheld.

         Use the keyword TotPayments to enter the total payments received on which tax was withheld at source.

         This information will appear on page 8 of the federal jacket (Schedule 200) and on page 1 of the Quebec jacket (CO-17).

   2. The following keyword group header has been revised:

      1. TrainingCrQ : Refundable tax credit for training - Quebec

         Use the keyword TrainingCrQ if you wish to claim a refundable tax credit for training.

   3. In the YearStart-Time group, pertaining to federal Schedule 200, T2 Corporartion Income Tax Return:

      1. YearStart-Time : Hours and minutes (00:00 to 23:59) in the tax year start (TYS).

         Corporations for which the answer YES was selected in any specific situation require the inclusion of hours and minutes (HH:MM) in their TYS. You may enter anything from 00:00 to 23:59.

         Specific situations include

         • Acquisition of Control under subsection 249(4) [question at line 200063];

         • Year end on [CCPC] status change - subsection 249(3.1) [question at line 200066];

         • Successor's 1st year after amalgamation - section 87 [question at line 200071];

         • Predecessor's final year to amalgamation - section 87 [question at line 200076].

         If the corporation has not answered YES to any specific situation, the corporation should not enter any HH:MM.

      2. YearEnd-Time : Hours and minutes (00:00 to 23:59) in the tax year end (TYE).

         Corporations for which the answer YES was selected in any specific situation require the inclusion of hours and minutes (HH:MM) in their TYE. You may enter anything from 00:00 to 23:59.

         Specific situations include

         • Acquisition of Control under subsection 249(4) [question at line 200063];

         • Year end on [CCPC] status change - subsection 249(3.1) [question line 200066];

         • Successor's 1st year after amalgamation - section 87 [question at line 200071];

         • Predecessor's final year to amalgamation - section 87 [question at line 200076].

         If the corporation has not answered YES to any specific situation, the corporation should not enter any HH:MM.

   4. In the Alb-TaxCr group, pertaining to the AT1 Schedule 3, Alberta Other Tax Deductions and Credits:

      1. Alb-TaxCr : Alberta other tax deductions and credits

         Use the keyword Alb-TaxCr to enter information relating to the Alberta investor tax credit (AITC), the Community economic development corporation tax credit (CEDC) or the Alberta capital investment tax credit (CITC).

         The AITC offers a 30% tax credit for investments made in eligible Alberta businesses by corporations. The AITC is available for investments in "non-traditional" sectors of Alberta's economy. In particular, it is aimed at small Alberta businesses substantially engaged (at least 50% of the business activities) in eligible business activities such as tourism activities, research, development and commercialization of proprietary technologies, development of interactive digital media in Alberta and post-production, visual effects and digital animation.

         The CEDC tax credit offers a 30% tax credit for investments in shares in a Community economic development corporation (CEDC) that has registered with the program. The CEDC will then provide capital to Eligible Community Businesses that are undertaking initiatives to develop and grow their rural economy or address a social challenge in their community.

         The CITC provides a non-refundable tax credit valued at 10 per cent of a corporation's eligible capital expenditures, up to $5 million per year. The CITC encourages companies to make timely investments by returning a percentage of the company's capital costs on expenditures such as the purchase of machinery, equipment and buildings.

      2. CurrYr-Credit.a : Amount shown on all tax credit certificates issued to the corporation during the year.

         Use the keyword CurrYr-Credit.a to enter the total amounts shown on all investor tax credit and community economic development corporation tax credit certificates issued to the corporation during the year. If you are claiming the Alberta capital investment tax credit, enter the total amounts shown on all capital investment tax credit certificates issued to the corporation during the year.

      3. Amount-CF.a : Amount carried forward from prior years and transfers.

         Use the keyword Amount-CF.a to enter the total amounts carried forward from prior years and transfers on eligible amalgamation or eligible winding-up of a subsidiary.

         The Alberta investor tax credit which includes the community economic development corporation tax credit is non-refundable and may be carried forward for up to four years.

         The Capital investment tax credit is non-refundable and may be carried forward for up to 10 years.

8. Deleted keywords

   1. From the Sound-Record group, pertaining to Quebec form CO-1029.8.36.ES, Tax Credit for the Production of Sound Recordings:

      1. ADVANCE-RULING.S : When the application for an advanced ruling or a certificate has been submitted to the SODEC.

   2. From the Objection group, pertaining to form T400A, Notice of Objection - Income Tax Act :

      1. ADDRESSAPPEAL : Street of Chief of Appeals' office.

   3. From the Book-Publish group, pertaining to Quebec form CO-1029.8.36.EL, Tax Credit for Book Publishing:

      1. ADVANCE-RULING: When the application for an advanced ruling or a certificate has been submitted to the SODEC.

   4. From the Que-ITC group, pertaining to Quebec form CO-1029.8.36.IN, Investment Tax Credit:

      1. M&P-ACTIVITY: Whether the corporation was engaged in M&P activities.

      2. M&P-WAGES: Salaries or wages related to M&P activities.

9. New options

   1. For the keyword Days-FinIns , pertaining to Quebec form CO-1159.2, Calculation of the Compensation Tax for Financial Institutions:

      Days in tax yr after March 31/2019 & before April 1/2020
      Days in tax yr after March 31/2020 & before April 1/2022
      

   2. For the keyword Wages-FinIns , also pertaining to Quebec form CO-1159.2:

      Total salaries after March 31, 2019, & before April 1, 2020
      Total salaries after March 31, 2020, & before April 1, 2022
      Total salaries after March 31, 2022, & before April 1, 2024
      

   3. For the keyword Account , pertaining to Quebec form MR-69, Authorization to Communicate Information or Power of Attorney:

      Source deductions of support payments
      Mining tax return(s)
      

   4. For the keyword Account , pertaining to federal form RC59, Business Consent for Offline Access:

      CT Carbon charge

   5. For the keyword Status-Trainee , pertaining to Quebec form CO-1029.8.33.6, Tax Credit for an On-the-Job Training Period:

      Trainee is an Aboriginal

   6. For the keyword Tip-Info , pertaining to Quebec form CO-1029.8.33.13, Tax Credit for the Reporting of Tips:

      Tips reported to employer after 27/03/18 & before 16/08/18
      Tips reported to employer after August 15, 2018
      Tips controlled by employer after 27/03/18 & bef 16/08/18
      Tips controlled by the employer after August 15, 2018
      Amts allocated as tips after 27/03/18 & before 16/08/18
      Amounts allocated by employer as tips after August 15, 2018
      Indemnities oth than annual leave aft 28/03/18 bef 16/08/18
      Indemnities (other than annual leave) after Aug. 15, 2018
      

   7. For the new keyword TipsRateOV-2018 in the Tips group, also pertaining to Quebec form CO-1029.8.33.13:

      Before March 28, 2018
      After March 27 & before August 16, 2018
      After August 15, 2018
      

   8. For the keyword Election.gr , pertaining to the new federal form T217, Election, or Revocation of an Election, to use the Mark-to-Market method:

      Election to use the Mark-to-Market method (T217)
      Revocation of an Election (Mark-to-Market method T217)
      

   9. For the keyword Letter-Data , also pertaining to the new federal form T217:

      %29 T217 - Election, or revocation of election Mark-to-Market method

   10. For the keyword Letter-Data , pertaining to the new Quebec form MR-69.R, Revocation of Authorization to Communicate Information or of Power of Attorney:

       %127 MR-69.R - Revocation form [0=No, 1=Yes]

   11. For the keyword TrainingCrQ , pertaining to the new Quebec form CO-1029.8.36.FO, Tax Credit for the Training of a Worker Employed by a Small and Medium-Sized Business:

       Training for workers in SMB (CO-1029.8.36.FO)
       Training for workers in SMB - partnership (CO-1029.8.36.FO)
       

   12. For the keyword Program-Pymt , pertaining to federal form AgriStability and AgriInvest 2018 Statement A - Corporation/Co-operative and Special Individual:

       677 2017 Canada - BC wildfire recovery initiative

   13. For the keyword DeferredIncome , also pertaining to federal form AgriStability and AgriInvest 2018 Statement A - Corporation/Co-operative and Special Individual:

       677 2017 Canada - BC wildfire recovery initiative

   14. For the keyword Region-Code , pertaining to Quebec form CO-1029.8.36.IN, Investment Tax Credit:

       08 Abitibi-Témiscamingue after 15/08/2018 & bef 01/01/2020
       08 Abitibi-Témiscamingue after 31/12/2019 & bef 01/01/2023
       01 East Bas-Saint-Laurent after 15/08/2018 & bef 01/01/2020
       01 East Bas-Saint-Laurent after 31/12/2019 & bef 01/01/2023
       53 West Bas-Saint-Laurent after 15/08/2018 & bef 01/01/2020
       53 West Bas-Saint-Laurent after 31/12/2019 & bef 01/01/2023
       09 Côte-Nord after 15/08/2018 & before 01/01/2020
       09 Côte-Nord after 31/12/2019 & before 01/01/2023
       11 Gaspé.-Iles-de-Madeleine aft 15/08/2018 & bef 01/01/2020
       11 Gaspé.-Iles-de-Madeleine aft 31/12/2019 & bef 01/01/2023
       04 Mauricie after 15/08/2018 & before 01/01/2020
       04 Mauricie after 31/12/2019 & before 01/01/2023
       52 RCM of Antoine-Labelle after 15/08/2018 & bef 01/01/2020
       52 RCM of Antoine-Labelle after 31/12/2019 & bef 01/01/2023
       50 Vallée-de-la-Gatineau aft 15/08/2018 & before 01/01/2020
       50 Vallée-de-la-Gatineau aft 31/12/2019 & before 01/01/2023
       51 RCM of Pontiac after 15/08/2018 & before 01/01/2020
       51 RCM of Pontiac after 31/12/2019 & before 01/01/2023
       10 Nord-du-Québec after 15/08/2018 & before 01/01/2020
       10 Nord-du-Québec after 31/12/2019 & before 01/01/2023
       02 Saguenay/Lac-Saint-Jean aft 15/08/2018 & bef 01/01/2020
       02 Saguenay/Lac-Saint-Jean aft 31/12/2019 & bef 01/01/2023
       03 Capitale-Nationale after 15/08/2018 & bef 01/01/2020
       17 Centre-du-Québec after 15/08/2018 & bef 01/01/2020
       12 Chaudière-Appalaches after 15/08/2018 & bef 01/01/2020
       05 Estrie after 15/08/2018 & before 01/01/2020
       14 Lanaudière after 15/08/2018 & before 01/01/2020
       15 Laurentians after 15/08/2018 & before 01/01/2020
       13 Laval after 15/08/2018 & before 01/01/2020
       16 Montérégie after 15/08/2018 & before 01/01/2020
       06 Montreal after 15/08/2018 & before 01/01/2020
       07 Outaouais after 15/08/2018 & before 01/01/2020
       

   15. For the keyword Region-ITCAlloc , pertaining to Quebec form CO-1029.8.36.IN, Investment Tax Credit:

       Portion of inv. entitled to base rate incr. - Metal sector

   16. For the new keyword Metal-Wages , also pertaining to Quebec form CO-1029.8.36.IN:

       Salaries or wages related to metal processing activities

   17. For the keyword Pref-Rate , pertaining to federal Schedule 17, Credit Union Deductions:

       Filing corp.'s preferred rate - end of prior year(ON/MB/BC)
       Preferred rate transf. on amalgamation/wind-up(ON/MB/BC)
       

   18. For the keyword CrUnionDedOV , also pertaining to federal Schedule 17:

       Tax year start before 2017 or in SK(ln2C of Sch17)
       Permanent establishment in ON, MB or BC(Ln2H of Sch17)
       

10. Revised options

    1. For the keyword MultiMedia , pertaining to Quebec form CO-1029.8.36.TM, Tax Credit for Multimedia Titles:

       Quebec tax credit for multimedia titles - CO-1029.8.36.TM

    2. For the keyword MultiMedia , pertaining to Quebec form CO-1029.8.36.PM, Tax Credit for Corporations Specialized in the Production of Multimedia Titles:

       Quebec tax credit for multimedia titles - CO-1029.8.36.PM

    3. For the keyword Account , pertaining to Quebec form MR-69, Authorization to Communicate Information or Power of Attorney:

       Files concerning mandatory billing

    4. For the keyword Tip-Info , pertaining to Quebec form CO-1029.8.33.13, Tax Credit for the Reporting of Tips:

       Tips reported to employer before March 28, 2018
       Tips controlled by the employer before March 28, 2018
       Amounts allocated by employer as tips before March 28, 2018
       Indemnities (other than annual leave) before March 28, 2018
       

    5. For the keyword CDA-Trust , pertaining to federal Schedule 89, Request for Capital Dividend Account Balance Verification:

       Capital dividends from trust - previous
       Capital dividends from trust - current
       

    6. For the keyword CDAcomponents-OV , also pertaining to federal Schedule 89:

       CDA OV - capital dividends from trust 89(1)(g)

    7. For the keyword Alb-TaxCr , pertaining to the AT1 Schedule 3, Alberta Other Tax Deductions and Credits:

       Investor or community economic development corp. tax credit
       Capital investment tax credit
       AITC, CEDC and/or CITC
       

11. Deleted options

    1. For the keyword Days-FinIns , pertaining to Quebec form CO-1159.2, Calculation of the Compensation Tax for Financial Institutions:

       Days in tax yr before Dec. 3/2014

    2. For the keyword Wages-FinIns , also pertaining to Quebec form CO-1159.2:

       Total salaries before Dec. 3, 2014

    3. For the keyword QCompens-Tax , also pertaining to Quebec form CO-1159.2:

       Other financial institution

    4. For the keyword Tax-Inc-Add , pertaining to the Quebec return CO-17:

       Losses from an international financial centre
       Losses from a business at Mirabel
       

    5. For the keyword MultiMedia , pertaining to Quebec form CO-1029.8.36.TM, Tax Credit for Multimedia Titles:

       CO-1029.8.36.TM exp. bef 5/6/14 or contr bef 4/6/14 (box 8)
       CO-1029.8.36.TM exp. aft 4/6/14 or contr aft 3/6/14 (box 9)
       

    6. For the keyword MultiMedia , pertaining to Quebec form CO-1029.8.36.PM, Tax Credit for Corporations Specialized in the Production of Multimedia Titles:

       CO-1029.8.36.PM exp. bef 5/6/14 or contr bef 4/6/14 (box 7)
       CO-1029.8.36.PM exp. aft 4/6/14 or contr aft 3/6/14 (box 8)
       

    7. For the keyword SR&EDTaxCrQ , pertaining to Quebec form RD-1029.8.9.03, Tax Credit for Fees and Dues Paid to a Research Consortium:

       RD-1029.8.9.03 (before June 5, 2014)

    8. For the keyword SR&EDTaxCrQ , pertaining to Quebec form RD-1029.7, Tax Credit for Salaries and Wages (R&D):

       RD-1029.7 exp bef 5/06/2014 or contr bef 4/06/2014 - Box 63
       RD-1029.7 bioph exp bef 5/6/14 or contr bef 4/6/14 - Box 63
       RD-1029.7 bioph exp aft 4/6/14 or contr aft 3/6/14 - Box 64
       

    9. For the keyword SR&EDTaxCrQ , pertaining to Quebec form RD-1029.8.16.1, Tax Credit for Private Partnership Pre-Competitive Research:

       RD-1029.8.16.1 exp bef 5/06/2014 or contr bef 4/06/2014
       RD-1029.8.16.1 (contract before December 3, 2014)
       

    10. For the keyword Account , pertaining to Quebec form MR-69, Authorization to Communicate Information or Power of Attorney:

        All files at RQ (box 20)

    11. For the keyword E-Business , pertaining to Quebec form CO-1029.8.36.DA, Tax Credit for the Development of E-Business:

        CO-1029.8.36.DA (before June 5, 2014)
        CO-1029.8.36.DA (after June 4, 2014, & bef. March 27, 2015)
        

    12. For the keyword Region-Code , pertaining to Quebec form CO-1029.8.36.IN, Investment Tax Credit:

        08 Abitibi-Témiscamingue (invest. before June 5, 2014)
        01 East Bas-Saint-Laurent (invest. before June 5, 2014)
        53 West Bas-Saint-Laurent (invest. before June 5, 2014)
        03 Capitale-Nationale (invest. before June 5, 2014)
        17 Centre-du-Québec (invest. before June 5, 2014)
        12 Chaudière-Appalaches (invest. before June 5, 2014)
        09 Côte-Nord (invest. before June 5, 2014)
        05 Estrie (invest. before June 5, 2014)
        11 Gaspé.-Iles-de-Madeleine (invest. before June 5, 2014)
        14 Lanaudière (invest. before June 5, 2014)
        15 Laurentians (invest. before June 5, 2014)
        13 Laval (invest. before June 5, 2014)
        04 Mauricie (invest. before June 5, 2014)
        16 Montérégie (invest. before June 5, 2014)
        06 Montreal (invest. before June 5, 2014)
        52 RCM of Antoine-Labelle (invest. before June 5, 2014)
        50 Vallée-de-la-Gatineau (invest. before June 5, 2014)
        51 RCM of Pontiac (invest. before June 5, 2014)
        10 Nord-du-Québec (invest. before June 5, 2014)
        07 Outaouais (invest. before June 5, 2014)
        02 Saguenay Lac-Saint-Jean (invest. before June 5, 2014)
        

    13. For the keyword Region-ITCAlloc , pertaining to Quebec form CO-1029.8.36.IN, Investment Tax Credit:

        Portion of inv. gives entitlement to base rate incr. - M&P

    14. As a result of the removal of keyword M&P-WAGES in respect of Quebec form CO-1029.8.36.IN, the following option has also been deleted:

        Salaries or wages related to M&P activities