What's new for T1/T2 Internet version 23.01?

The latest DT Max program update is now available for downloading. It features the T1/TP-1 program for the tax years 2008 to 2019 inclusively and the T2 program for fiscal periods ending from 2008 to 2020 and fully supports Corporation Internet Filing (T2, CO-17 and AT1).

Please note that in regard to the T1/TP-1 program, version 23.01 supports paper filing but does not support EFILE transmission for taxation year 2019 due to its early release date. The EFILE module will be integrated in the next version of DT Max that will be stamped 23.10 and made available via thomsonreuters.ca/en/dtpro 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 2020.

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 23.10 of DT Max T1.

In this version...

For all DT Max programs

1. For Quebec forms only - Changes in the client information line
2. Client suggestion implemented for all DT Max products (T1, T2, T3, T5013): Search bar added for NAICS codes and other applicable keywords

For DT Max T1 & T2

1. E-submission of Quebec form MR-69 now available in DT Max T1 and T2 (coming soon for T3 and T5013)

DT Max T1

1. Program certification
2. Version highlights
   1. Client suggestions implemented in version 23.01
      1. Election to display or not to display the name of a designated person within the company to whom authorization is given on the Quebec MR-69 form
      2. Changes to the data entry for the T5008 slip
      3. New in-house form for the calculation of the tax savings reconciliation when one spouse has benefited from a tax reduction by claiming amounts paid by the other spouse
      4. Three new SmartStart sections
      5. New variables for the client letter
   2. Renumbering of the federal return's lines, addition of new lines and elimination of Schedule 1
   3. Changes to the federal form for authorization of a representative (formerly T1013)
   4. New CCA classes 54 and 55 - Zero-emission vehicles
   5. New Form T90 for income exempt under the Indian Act
   6. Elimination of the Quebec Schedule I and RL-30 slip
   7. Eligibility to the Canada Workers Benefit (Schedule 6) and the Climate Action Incentive (Schedule 14) for taxpayers who arrived in Canada on January 1 of the year
   8. New in-house form to calculate the Canada training credit limit for 2020
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. CRA's T2 Auto-fill service: New T2 balances and dividend refund amounts now available
   2. Electronic filing of amended Quebec returns
   3. Preferences menu
   4. Changes affecting the CONSENT keyword group
   5. MR-69 - Revenu Québec requirements
   6. Registration fee for the enterprise register (REQ) (Quebec line 441b)
   7. Federal Schedule 322: Reduction of the small-business rate
   8. CO-130.A: Harmonization with the federal Accelerated Investment Incentive
   9. AT1 Return: Updates respecting the claiming of the Alberta qualifying environmental trust (QET) tax credit and Bill 3
   10. AT1 Schedule 1: Reduction of the general income tax rate on businesses
   11. Federal Schedule 32 and Form T1174: Increase of pensionable earnings
   12. Schedule 500: Cutting the Small Business Tax Rate for Ontario
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. For Quebec forms only - Changes in the client information line

   In compliance with Revenu Québec's new requirements, the two following changes have been brought to the Quebec forms starting in 2019:

   • The client information line, which was located at the top of each page printed with the software, is now moved to the bottom, in the lower left-side corner of each page.

   • In addition, for the DT Max T1 product, the tax preparer's number must also be displayed on each of the pages printed using the software.

2. Client suggestion implemented for all DT Max products (T1, T2, T3, T5013): Search bar added for NAICS codes and other applicable keywords

   As requested by the clients, a search bar has now been added in the window listing the North American Industry Classification System (NAICS) codes. This new feature will allow you to find the applicable NAICS code more quickly.

   In addition, this search bar is also available for all keywords whose list of options appears in a window rather than in a drop-down menu.

   Please note that when installing version 23.01, this search feature will be enabled for applicable keywords and for all tax years (including previous years).

For DT Max T1 & T2

1. E-submission of Quebec form MR-69 now available in DT Max T1 and T2 (coming soon for T3 and T5013)

   Starting with the 2019 taxation year, the MR-69 form may be filed electronically through the software. To this end, a new tab entitled "Quebec MR-69" has been added in the Electronic filing setup (EFILE) window accessible via the EFILE setup option of the Efile menu.

   Note that the current version of DT Max has been certified for the efiling of the MR-69 for T1 and T2 products. This service will be available for T3 and T5013 products in an upcoming release.

   If the taxpayer agrees to have the authorization or power of attorney efiled by his/her professional representative, the new box 60 must be checked. To check this box, use the new keyword Efile-MR-69 . This box can be checked by default for all your MR-69 eligible customers by enabling the appropriate option in the EFILE setup.

   Before you can use the electronic filing service, you must scan the signed MR-69 form in PDF format and attach it to the keyword MR-69-PDF-Attach .

   To electronically submit the MR-69, select the appropriate option from the Efile menu. Reminder: the electronic submission of form MR-69 is done separately from the Quebec return.

   If form MR-69 is not eligible for electronic submission, a diagnosis will be generated in the new in-house form entitled MR-69 e-submission ineligibility diagnostics.

DT Max T1

1. Program certification

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

   Federal: RC-19-119

   Quebec: RQ19-TP05

   The paper version of Quebec form MR-69 has also been approved under authorization number RQ19-MR69-201911-IP002.

2. Version highlights

   1. Client suggestions implemented in version 23.01

      1. Election to display or not to display the name of a designated person within the company to whom authorization is given on the Quebec MR-69 form

         Previously, when the name of a contact person was entered in the tax preparer's identifiers, this name was automatically displayed as a designated person within the company to whom an authorization is given.

         In response to the growing demand from our clients, you can now indicate whether you wish to display the name of a designated person or not, by selecting the appropriate option for the new line Designated person within the business added in the Authorization form section found in the Preferences menu > User's defaults > User's defaults - T1 window > under theTax return tab.

         The option selected in the User's defaults will apply to all your clients. If necessary, use the new keyword Bus-ContactControl added in the Authorize keyword group to change the default value for some clients.

      2. Changes to the data entry for the T5008 slip

         Starting in 2019, you will no longer need to specify the type of income (capital gain or interest) associated with the T5008 slips. Simply enter the amounts in boxes 19, 20 and 21 and the program will automatically determine whether it is a capital gain or interest income depending on the type of property indicated in the new keyword Securities-Type . If the property type is not specified, the program will automatically calculate the income as a capital gain (or loss).

         Stripped bonds and Treasury bills sold before maturity

         If you indicate that the property is comprised of stripped bonds or Treasury bills, the difference between the price at issuance and the amount received at the time of the redemption will be calculated as interest income, unless the property has been sold before maturity. In this case, please indicate it in the new keyword SaleBefMaturity .

         If you indicate that the property is sold before maturity, the program will automatically calculate the capital gain or loss in addition to the accrued interest. To this end, two new in-house worksheets have been created, namely the federal worksheet Line 12100 - Treasury bills (T-bills) and stripped bonds sold before maturity and the Quebec worksheet Line 130 - Treasury bills (T-bills) and stripped bonds sold before maturity.

         The accrued interest will be calculated based on the actual rate of return. By default, the program will determine this rate based on the face value (box 19), the purchase price (box 20) and the number of days between the acquisition date and the maturity date. If applicable, you can enter a different rate in the new keyword EffectiveYieldRate added to the keyword Securities-Type .

         Note that the same calculation will also be made for stripped bonds and Treasury bills entered in the Capital-Gains keyword group for the category "5. Bonds, debentures, promissory notes". The program will automatically determine if the sale was made prior to maturity by comparing the disposition date with the maturity date. The sub-keyword EffectiveYieldRate has been added to the keyword Type.cg for this group.

      3. New in-house form for the calculation of the tax savings reconciliation when one spouse has benefited from a tax reduction by claiming amounts paid by the other spouse

         The tax law allows the taxpayer to claim certain amounts in respect of expenses paid by himself or his spouse, such as charitable donations, medical expenses, child care expenses, etc.

         In order to maximize the outcome for the family, the amounts paid by both spouses are often combined and claimed on the same person's tax return. In doing so, the latter then benefits from an additional tax reduction.

         As more and more couples want to assume their share of the tax burden in a fair manner, many clients ask to know the value of this tax reduction to allow the difference to be repaid to the other spouse.

         Given this growing demand from our clients, a new in-house form entitled Report on tax savings reconciliation between spouses has been implemented. The program analyzes the amounts paid and claimed by each spouse in respect of the family's expenses and then displays the amount of the tax reduction that one spouse would have benefited from compared to the other spouse.

      4. Three new SmartStart sections

         The following SmartStart sections have been added: Mailing address, Guardian or legal representative, and Other employment income.

         Given the addition of these new sections, the following keywords have been moved from their sections as of 2019:

         • The keyword group Street that was located in the "Personal Information" section, as well as the Address-New and Address-Fam keywords that were in the "Other personal data" section, were moved to the new section "Mailing address".

         • The Legal-Represent keyword group found in the "Other personal data" section is now in the new "Guardian or legal representative" section.

         • The keywords OthEmployInc , Tips , GSTrebateInc , QSTrebateInc , Royalties and TaxCrTipsInc found in the section "Employment income (T4)" have been moved to the new section "Other employment income".

      5. New variables for the client letter

         Several new variables, such as the Old Age Security pension (line 11300), the CPP/QPP benefits (line 11400), other pensions and superannuation (line 11500), the amount of the Canada child benefit estimated for the spouse, the tax credit for experienced workers calculated on line 391 of the Quebec return, etc. have been added to the client letter. Refer to our section Changes pertaining to the client letter for more information.

   2. Renumbering of the federal return's lines, addition of new lines and elimination of Schedule 1

      As of 2019, all lines of the federal return have been renumbered and are now five digits instead of three. In addition, Schedule 1 has been merged with the income tax return. Thus, the two pages of Schedule 1 have now become pages 6 and 7 of the return.

      Also note that the taxable portion of the scholarships is now carried over to the new line 13010 instead of being included with other income on line 13000. New lines have also been added. Refer to the Revised forms section for more information.

   3. Changes to the federal form for authorization of a representative (formerly T1013)

      In accordance with the new requirements of the Canada Revenue Agency, the following changes have been made as of 2019 in relation to the authorization of a representative (formerly Form T1013):

      • The CRA has announced that Form T1013 will be revised and will now be used only to allow telephone and mail access for a representative.

      • Note that if the new T1013 form is mailed to the CRA, it will replace and cancel any existing authorization, including any online authorization.

      • In the DT Max T1 product, as requested by the CRA, the authorization form was therefore transformed into a house form, designed according to CRA specifications. Thus, the form has been renamed Authorization/Cancellation request - signature page and will be used only for the electronic transmission of an authorization for online access or cancellation.

      • In addition, according to CRA requirements, the new T1013 form that provides only offline access should not be included in the software.

   4. New CCA classes 54 and 55 - Zero-emission vehicles

      In the 2019 federal budget, the government has announced the introduction of two new CCA classes:

      • Class 54 pertains to zero emission vehicles that would otherwise be included in classes 10 or 10.1. However, for each eligible vehicle, this class has a limitation of $55,000 (plus sales taxes) on the amount of CCA deductible. The $55,000 limitation will be reviewed annually to ensure it remains responsive to market changes over time.

      • Class 55 will be created for zero-emission vehicles that would otherwise be included in Class 16.

      The 2019 budget provides for a full deduction of the zero-emission vehicle tax for the year in which the vehicle was purchased on or after March 19, 2019, and before January 1, 2024. Eligible vehicles include battery, rechargeable electric hybrid vehicles (with a battery capacity of at least 15 kWh) or hydrogen fuel cell vehicles, including light, medium and heavy vehicles purchased by a company.

      Use the keyword CCA-Class with the option "Class 54 - 30 % (after 18 Mar. 2019 & before 2028)" or "Class 55 - 40 % (after 18 Mar. 2019 & before 2028)" in order to enter information pertaining to these classes.

   5. New Form T90 for income exempt under the Indian Act

      Starting in 2019, a section entitled Indian Act - Exempt income is added on page 2 of the income tax return. The box in this new section must be ticked if the taxpayer has an exempt income under the Indian Act. In addition, they must complete the new Form T90.

      Note that a new question is also added in Step 1 of Schedule 6 regarding the inclusion of non-taxable income in the calculation of the Canada workers benefit (CWB). Starting in 2019, the taxpayer may elect to include or exclude the tax-exempt portion of work income earned on a reserve and the benefit paid to emergency service volunteers in the calculation of the work income and the adjusted family net income for CWB purposes. When choosing to include this income, they must verify the appropriate answer to this new question.

      Reminder: The program will automatically include these exempt amounts in the calculation of the CWB if it is optimal for the taxpayer to exercise this election and will display a message in the optimization report. If applicable, use the "T1 - Election to include tax-exempt income for purposes of Schedule 6" option in the keyword Optimize to modify the calculation of the election.

   6. Elimination of the Quebec Schedule I and RL-30 slip

      The additional contribution for subsidized educational childcare services in Quebec was abolished as of January 1, 2019. As a result, the RL-30 slip was eliminated. In addition, Schedule I and line 434 have been removed from the Quebec return. Please refer to the Deleted keywords section for more details.

   7. Eligibility to the Canada Workers Benefit (Schedule 6) and the Climate Action Incentive (Schedule 14) for taxpayers who arrived in Canada on January 1 of the year

      In the past, these credits were not granted if a date of arrival in Canada was entered in the keyword Immigration-Date , even if the date of arrival was January 1 of the year.

      However, as of 2019, the following changes have been made to the software as requested by the CRA:

      • The software must allow the Canada Workers' Allowance (Schedule 6) to be claimed if the taxpayer arrived in Canada on January 1 of the year, provided that the eligibility requirements are met.

      • The software must allow the Climate Action Incentive (Schedule 14) to be claimed if the taxpayer arrived in Canada on January 1 of the year, provided that the eligibility requirements are met.

   8. New in-house form to calculate the Canada training credit limit for 2020

      The Canada Training Credit is a refundable tax credit that will be available starting in 2020 for eligible tuition fees and other fees paid for courses taken in 2020 and subsequent taxation years.

      For the 2020 taxation year, the refundable credit will be the lesser of the following two amounts: the individual's Canada training credit limit amount for the taxation year, and half of the eligible tuition and other fees paid for the year.

      The Canada training credit limit is accumulated beginning in 2019. An eligible individual will be able to accumulate $250 in each year, up to a maximum of $5,000 in a lifetime. A new house form has been designed for this purpose. If the individual is eligible, the program will calculate the credit limit that can be accumulated and will automatically carry this amount forward to subsequent years with the new keyword CTC-ACCOUNT.

3. New forms

   Federal

   • Schedule 14 - Climate Action Incentive (for Alberta residents)

   • T90 - Income Exempt under the Indian Act

   Quebec

   • TP-766.3.4 - Income Tax on Split Income

   Provincial

   • ON428-A - Low-income Individuals and Families Tax Credit

   • ON479-A - Childcare Access and Relief from Expenses tax credit

   • YT(S14) - Yukon Government Carbon Price Rebate

   • T224 - Nova Scotia Venture Capital Tax Credit

   • T225 - Nova Scotia Innovation Equity Tax Credit

   In-house forms

   • Report on tax savings reconciliation between spouses

   • MR-69 e-submission ineligibility diagnostics

   • Canada Training Credit Limit for 2020

4. Revised forms

   Federal

   • T1 - Income Tax and Benefit Return

     • All lines have been renumbered from 3 digits to 5 digits

     • Schedule 1 is now an integral part of the tax return.

     • The tax return therefore becomes an 8-page long document (rather than 4), given the integration of Schedule 1 and the addition of the sections and lines below:

       • A new section on tax-exempt income under the Indian Act has been added on page 2.

       • New line 10105 - Tax-exempt income for emergency services volunteers

       • New line 11905 - Employment insurance maternity and parental benefits and provincial parental insurance plan benefits

       • New line 13010 - Taxable scholarship fellowships, bursaries and artists' project grants: Starting in 2019, the taxable portion of scholarships will be carried over to the new line 13010 instead of being included with the other income on line 13000.

       • New line 22215 - Deduction for CPP or QPP enhanced contributions on employment income

   • Schedule 11 - Federal Tuition, Education, and Textbook Amounts

     Addition of a separate line for eligible tuition fees paid to foreign institutions.

     A new keyword Tuition-OutsideCan has been added to the Tuition-Edu keyword group. The existing keyword TUITION-FEES will be used for tuition fees paid to Canadian institutions and has therefore been renamed Tuition-Fees-Can .

   • GST370 - Employee and Partner GST/HST Rebate Application

     In Chart 3, columns C and D that correspond to the 3% HST and 7% HST respectively have been deleted.

     The other columns E to G have been adjusted to become columns C to E.

     The options for the keyword HST-Partic-OV.b in the Business group that correspond to columns C and D have been deleted and the options that correspond to columns E to G have been modified to reference columns C to E respectively.

   Provincial

   • NS428 - Nova Scotia Tax and Credits

     In Part C, a new innovation equity tax credit (Form T225) and a new venture capital tax credit (Form T224) have been added.

   • NB428 - New Brunswick Tax and Credits, NB(S2) - Provincial Amounts Transferred From Your Spouse or Common-Law Partner, and NB(S11) - Provincial Tuition and Education Amounts

     Lines have been added to these forms following the reintroduction of the tuition and education amounts (which have been eliminated since 2017). For 2019, tuition and education amounts paid for 2017 and 2018 can be claimed on the 2019 return and can be used by the student or carried forward to a future year. These amounts cannot, however, be transferred to a support person.

   • BC479 - British Columbia Credits

     Due to the increase in the investment limit from $60,000 to $120,000 for shares acquired after February 19, 2019, a new line has been added in the British Columbia venture capital tax credit section in respect of shares acquired from January 1, 2019, to February 19, 2019.

   Quebec

   • TP1 - Income Tax Return

     The following lines have been added:

     • Line 165 - Premiums paid to a wage loss replacement plan

     • Line 248.1 - Deduction for QPP and CPP contributions and QPIP premiums

     • Line 289.1 - Non-capital losses from other years

     • Line 463 - Senior assistance tax credit. Code 35 on line 462 is deleted because this credit is now calculated on the new line 463.

     Line 434 has been removed in respect of the additional contribution for subsidized educational childcare, which has been eliminated.

   • Schedule T - Tax Credit for Tuition or Examination Fees (Claiming or Transferring the Credit)

     A checkbox was added to indicate whether the tuition fees for 2019 were paid to an establishment located outside Quebec.

   • TP-80 - Business or Professional Income and Expenses, TP-128 - Income and Expenses Respecting the Rental of Immovable Property, TP-59 - Employment Expenses of Salaried Employees and Employees Who Earn Commissions, TP-78 - Employment Expenses of Forestry Workers, and TP-78.4 - Employment Expenses of Salaried Musicians

     Three new columns have been added to the CCA table. As a result, the page has been moved to a new landscape format page.

     Parts following this page, if applicable, have been moved to a new portrait format page.

5. Deleted forms

   Federal

   • Schedule 1 - Federal Tax

     Both pages of Schedule 1 have now been integrated with the tax return.

   • Schedule 6 - Canada Workers Benefit

     Version # 5010-S6 (5110-S6), which was specific to residents of British Columbia, is eliminated. Starting in 2019, the general version # 5000-S6 (5100-S6) will be used to calculate the Canada workers benefit for residents of this province.

   Quebec

   • Schedule I - Additional Contribution for Subsidized Educational Childcare

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

   In-house forms

   • Estimated Alberta climate leadership adjustment rebate calculation

6. New diagnostics

   1. Notes and diagnostics

      Quebec

      MR-69 - Authorization to communicate information or power of attorney

      Please note the MR-69 is not included within the transmission of a TP1 return. To successfully submit an MR-69 electronically you must transmit it separately from a TP1 return by selecting the option MR-69 e-submission from the Efile menu.

   2. Error prevention reports

      Provincial

      479 Ontario childcare access and relief from expenses (CARE) tax credit

      The Ontario childcare access and relief from expenses (CARE) tax credit is not being claimed because the taxpayer was bankrupt in 2019. You cannot claim the CARE tax credit on the post-bankruptcy return you file for the tax year ending December 31, 2019, unless the taxpayer is granted an absolute discharge from bankruptcy before the end of the year. If this is the case, use the keyword Release-Date in the Bankruptcy group and enter the date of release from bankruptcy status.

7. New keywords

   1. Following the renumbering of the federal tax return lines from 3 to 5 digits starting in 2019, the following changes have been made in the T1-Adjust keyword group:

      1. For the new option "Federal T1 (T1-ADJ) (Year 2019 and after)":

         Year.t1a : Taxation year (starting with 2019).

         Address.adj : Address to use for purposes of form T1-ADJ.

         Info-Authorize : Information required if a person or firm makes the adjustment request [T1-ADJ Part B].

         Line-Number : Line number of the jacket regarding the adjustment (the new 5-digit line numbers).

         Other-Line-No : Line number of the jacket regarding the adjustment.

         Phone-Number : Telephone number to be printed on the T1-ADJ form.

         Details : Details regarding the adjustment.

      2. For the existing option "Federal T1 (T1-ADJ)" which has been renamed "Federal T1 (T1-ADJ) (Year 2018 and prior)":

         Year.old : Taxation year (ending with 2018).

         Line-Number.old : Line number of the jacket regarding the adjustment (the former 3-digit line numbers).

   2. In the SmartStart section entitled "Efile and discounting", the following keywords have been added regarding the e-submission of Quebec form MR-69:

      1. Efile-MR-69 : Submit the MR-69 form electronically.

      2. MR-69-PDF-Attach : Attach the signed MR-69 pdf form.

      3. Additional-Attach : Attachment of an additional supporting file.

      4. EfileMR69Error : MR-69 error code.

   3. For the keyword group Authorize , the following keyword has been added in respect of the displaying of the name of a designated person within the company on the authorization form (Quebec MR-69):

      1. Bus-ContactControl : Select the option for the designated person within the company (MR-69 Part 2, lines 13a and 13b).

   4. In the keyword group Drug-Insur , pertaining to the Quebec prescription drug insurance plan information:

      1. GIS-Medical-Free : Medications were free throughout 2019 because of the amount received as a Guaranteed Income Supplement (GIS) (yes/no).

   5. Because a separate line was added in Schedule 11 to enter the tuition fees paid to foreign institutions, the following keyword was added to the Tuition-Edu group:

      1. Tuition-OutsideCan : Name of educational institution and eligible tuition fees paid to foreign educational institutions.

   6. Following the reinstatement of the tuition tax credit in New Brunswick that allows the claiming in 2019 of tuition fees paid in 2017 and 2018, the following keyword has been added to the Tuition-Edu group:

      1. TUITIONPAID-17-18 : Eligible New Brunswick tuition fees paid for 2017 and 2018.

   7. Because a checkbox was added in Quebec Schedule T to indicate whether the tuition fees were paid to an institution located outside Quebec, the following keyword was added to the Tuition-Edu group:

      1. Tuition-OutsideQue : The tuition fees were paid to an institution located outside Quebec? (Yes/No)

   8. Following the introduction of the new Ontario CARE tax credit (ON479-A), the following keyword has been added to the RelatedParty keyword group in respect of the information about the ex-spouse:

      1. ON-Access-Info : Information to complete the Ontario childcare access and relief from expenses tax credit (ON479-A).

   9. Following the introduction of the new Nova Scotia innovation equity tax credit (Form T225) and the Nova Scotia venture capital tax credit (Form T224), the following keywords have been added to the ProvCredit keyword group:

      1. InnovEquity-Credit : Credit amount from the investment certificates for investments in innovation (T225) [NS428 L.81].

      2. NSVCTC-VentCap-Cr : Venture capital credit amount (Certificate NSVCTC-1) (T224) [NS428 L.83].

   10. The following sub-keyword has been added to the keyword VentCap-Prov in the ProvCredit keyword group for the residents of British Columbia in respect of the venture capital tax credit:

       1. Certif-Number.bc : Certificate number on the SBVC 10.

   11. The following keyword pertaining to the supplement for residents of small and rural communities included with the refundable Climate Action Incentive (CAI) credit calculated on Schedule 14 has now been enabled for residents of Alberta:

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

   12. Following the implementation of the new in-house form for the tax savings reconciliation between spouses, the following keywords have been added:

       1. TaxSavings-Realloc : Generate the report of tax savings reconciliation between spouses. (yes/no)

       2. TS-SplitPension : Tax savings reconciliation between spouses of the split pension income. (yes/no)

       3. TS-%SplitPension : Enter the percentage to claim between spouses.

       4. TS-Child-Care : Tax savings reconciliation between spouses of the child care expenses. (yes/no)

       5. TS-%Child-Care : Enter the percentage to claim between spouses.

       6. TS-Medical : Tax savings reconciliation between spouses of the medical expenses. (yes/no)

       7. TS-%Dep-Medical : Enter the percentage to claim between spouses.

       8. TS-%Dep18-Medical : Enter the percentage to claim between spouses.

       9. TS-RefundableMed : Tax savings reconciliation between spouses of the refundable medical expenses supplement. (yes/no)

       10. TS-Donations : Tax savings reconciliation between spouses of the donations and gifts. (yes/no)

   13. Following the enhancements in the calculation of income from the disposition of stripped bonds or Treasury bills, the following keywords were added for the T5008 slip:

       1. SaleBefMaturity : Was the security sold before the maturity date?

       2. Date-Maturity.t : Date of maturity - Treasury bills or stripped bonds.

       3. Securities-Type : Select the securities type.

       4. EffectiveYieldRate : Effective yield rate (used if sold before the date of maturity).

       5. Nbrdays-Retention : Number of days the securities were held.

       6. Date-Acquisition.t : Date of acquisition - Bonds, Treasury bills and other similar properties.

   14. Following the enhancements in the calculation of income from the disposition of stripped bonds or Treasury bills, the following keyword was added in the keyword Type.cg of the Capital-Gains keyword group for bonds:

       1. EffectiveYieldRate : Effective yield rate (used if sold before the date of maturity).

   15. Dispositions received under subsection 100(1) of the Income Tax Act of an interest in a partnership are taxed at the 100% inclusion rate. The 100% taxable gain must be entered in the following new keyword added to the Capital-Gains keyword group for shares and other non-depreciable property:

       1. CapitalGain-at100% : Capital gain taxable at 100% inclusion rate (under ITA subsection 100(1)).

   16. Following the introduction of the Yukon government carbon price rebate, taxpayers who reside outside of Whitehorse on December 31 must check the corresponding box on Schedule YT(S14) using the following new keyword:

       1. CarbonRebateSuppl : Reside outside of Whitehorse on December 31, 2019? (Carbon price rebate for individuals)

   17. Following the introduction of the Yukon government carbon price rebate, taxpayers who operate a business in Yukon or earned income from a rental property in Yukon may claim this refundable credit by completing Schedule YT(S14) if they own eligible depreciable property. Please identify these depreciable properties using the following sub-keywords that were added to the keyword CCA-Class in the Business group:

       1. CarbonRebate.1 : Eligible for the Yukon government carbon price rebate - businesses? (YT(S14))

       2. Cross-Border.2 : Equipment used in cross-border transport? (YT(S14))

       3. KM-OR-FUEL-USED : Mileage or fuel used by cross-border equipment while in Yukon. (YT(S14))

       4. TOTAL-KM-OR-FUEL : Total mileage or fuel used by cross-border equipment. (YT(S14))

8. Revised keywords

   1. Due to the addition of a separate keyword for tuition fees paid to foreign educational institutions (pursuant to changes made in federal Schedule 11), the keyword TUITION-FEES in the Tuition-Edu keyword group was renamed Tuition-Fees-Can .

9. Deleted keywords

   1. As a result of the elimination of the additional contribution for subsidized educational childcare services as of January 1, 2019, the following keywords have been deleted from the Child-Care keyword group for paid child care expenses:

      1. RL-30

      2. RL-30-DAYS.CC

      3. RL-30-ID

      4. RL-30-PARENT

   2. As a result of the expiry in 2019 of the tax credit for the restoration of a secondary residence in Quebec (Form TP-1029.RE), the following keyword associated with box H of the online RL-19 slip regarding the advance payment of the tax credit has been deleted:

      1. ADVANCE-RESTORE

   3. As a result of enhancements made to the data entry for the T5008 slip, the following keyword has been deleted:

      1. INCOME-TYPE

10. New options

    1. Due to the renumbering of the line numbers from three to five digits on the federal return as of 2019, the following option has been added for the keyword T1-Adjust in respect of the requests for adjustments to the federal return on Form T1-ADJ:

       Federal T1 (T1-ADJ) (Year 2019 and after)

       Also refer to the New keywords section pertaining to this new option.

    2. For the keyword Que-Paid-Time in the keyword group Enclosed-Que , pertaining to the payment of the balance due on the Quebec tax return, the following option was added:

       Payment is attached to the paper return

       By selecting this option, the amount of the payment included with the paper return will be displayed on line 481 of the Quebec return.

    3. For the keyword NonCapLossCF respecting the non-capital loss carryforwards from previous years, the following option has been added to distinguish fishing losses from farm losses:

       Fishing losses

    4. For the keyword Carry-Back respecting the carrybacks of losses, the following option has been added to distinguish fishing losses from farm losses:

       Fishing losses

    5. Following the introduction of the new Nova Scotia innovation equity tax credit (Form T225), the following options have been added to the keyword InnovEquity-Credit in the ProvCredit keyword group:

       Credit for other innovation tax credit investments
       Credit for ocean technology and life sciences

    6. As a result of the increase in the British Columbia venture capital tax credit limit from $60,000 to $120,000 for shares acquired after February 19, 2019, the following option has been added to the keyword VentCap-Prov in the ProvCredit keyword group for residents of British Columbia:

       Credit from shares acquired from Jan. 1, 2019, to Feb. 19, 2019

    7. For the keyword Bus-ContactControl in the keyword group Authorize , regarding the display of the name of a designated person within the company on Quebec form MR-69):

       Show main address contact
       Show alternate address contact
       Show address contact based on the address setting
       Leave contact blank

    8. Following the introduction of the Yukon government carbon price rebate, taxpayers who operate a business in Yukon or earned income from a rental property in Yukon may claim this refundable credit by completing Schedule YT(S14) if they own eligible depreciable property. The following options were therefore added to the keyword Footnotes.t for the T5013 slip:

       YT(S14) Category 1 - Eligible UCC amount
       YT(S14) Category 1 - CCA claimed
       YT(S14) Category 2 - Inside Yukon: Eligible UCC amount
       YT(S14) Category 2 - Inside Yukon: CCA claimed
       YT(S14) Category 2 - Cross-border: Eligible UCC amount
       YT(S14) Category 2 - Cross-border: CCA claimed
       YT(S14) Category 2 - Cross-border: Km or Fuel used
       YT(S14) Category 2 - Cross-border: Total km or fuel
       YT(S14) Category 3 - Eligible UCC amount
       YT(S14) Category 3 - CCA claimed

    9. For the keyword CCA-Class in the Business group, pertaining to zero-emission vehicles:

       Class 54 - 30 % (after 18 Mar. 2019 & before 2028)
       Class 55 - 40 % (after 18 Mar. 2019 & before 2028)

    10. For the sub-keyword CCA-Class.car of the keyword Vehicle-Exp , in the Employment-Exp keyword group and in the Business group, pertaining to zero-emission vehicles:

        Class 54 - 30 % (after 18 Mar. 2019 & before 2028)
        Class 55 - 40 % (after 18 Mar. 2019 & before 2028)

11. Revised options

    1. Due to the addition of a separate option for adjustment requests (T1-ADJ) of the federal return for 2019 and later tax years, the existing option is now used only for tax years 2018 and prior years.

       Therefore, for the keyword T1-Adjust , the option "Federal T1 (T1-ADJ)" has been renamed "Federal T1 (T1-ADJ) (Year 2018 and prior)."

       Refer to the New keywords section to view the changes affecting the keywords associated with this group.

    2. Due to the addition of a separate option for fishing losses, the existing option combining farming and fishing losses is now only used for farming losses.

       Therefore, for the keywords NonCapLossCF and Carry-Back , the option "Farming or fishing losses" has been renamed "Farming losses".

    3. As a result of the elimination of the columns that correspond to the HST with rates of 3% and 7% in Chart 3 of Form GST370, the following options for the keyword HST-Partic-OV.b in the Business group and in the Employment-Exp group that correspond to columns E to G have been modified to reference columns C to E respectively:

       Former options:

       Col E - Eligible expense (other than CCA) - HST 8%
       Col E - Eligible CCA - HST 8%
       Col F - Eligible expense (other than CCA) - HST 9%
       Col F - Eligible CCA - HST 9%
       Col G - Eligible expense (other than CCA) - HST 10%
       Col G - Eligible CCA - HST 10%

       These options were respectively renamed :

       Col C - Eligible expense (other than CCA) - HST 8%
       Col C - Eligible CCA - HST 8%
       Col D - Eligible expense (other than CCA) - HST 9%
       Col D - Eligible CCA - HST 9%
       Col E - Eligible expense (other than CCA) - HST 10%
       Col E - Eligible CCA - HST 10%

12. Deleted options

    1. The following options have been deleted from the keyword Renovation for Quebec residents as a result of the expiry of the tax credit for the restoration of a secondary residence (Form TP-1029.RE):

       Restoration of a secondary residence (TP-1029.RE)
       Restoration of a secondary residence (TP-1029.RE) No calc

    2. Following the elimination of codes 68 and 70 in the T4 slip, the following options have been deleted from the keyword Footnotes.t4 in the T4 group:

       Memo [68] Indian (exempt inc.) - Elig. retir. allowances
       Memo [70] Municipal officer's expense allowance

    3. As a result of the elimination of the columns that correspond to the HST with rates of 3% and 7% in Chart 3 of Form GST370, the following options for the keyword HST-Partic-OV.b in the Business group and in the Employment-Exp group that correspond to columns E to G have been deleted:

       Col C - Eligible expense (other than CCA) - HST 3%
       Col C - Eligible CCA - HST 3%
       Col D - Eligible expense (other than CCA) - HST 7%
       Col D - Eligible CCA - HST 7%

13. Changes pertaining to the client letter

    1. New variables

       Federal

       • %338 F13010 Taxable scholarship income and research grants

       • %339 Canada training credit limit for next year

       • %348 F11300 Old age security pension [$]

       • %349 F11400 CPP or QPP benefits [$]

       • %350 F11500 Other pensions and superannuation [$]

       • %352 Estimation of Canada child benefit (CCB) - spouse [$]

       Provincial

       • %340 ON479-A - Ontario CARE tax credits [$]

       • %341 ON428-A - Low-income individuals and families tax (LIFT) credit

       • %342 T224 - NS venture capital tax credit [$]

       • %343 T225 - NS innovation equity tax credit [$]

       • %344 T224 - NS unused venture capital tax credit available [$]

       • %346 T225 - NS unused innovation equity tax credit available [$]

       • %427 YT(S14) - Carbon price rebate [$]

       Quebec

       • %347 TP-1029.SA - Senior assistance tax cr. (Elig. spouse) [0=No, 1=Yes]

       • %351 Q391 Tax credit for experienced workers [$]

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 23.10. Here is the list of the key forms bearing this mark:

    Federal

    • T224 - Nova Scotia Venture Capital Tax Credit

    • T225 - Nova Scotia Innovation Equity Tax Credit

    • T1159 - Income Tax Return for Electing Under Section 216

    • T1206 - Tax on Split income

    Provincial

    • YT(S14) - Yukon Government Carbon Price Rebate

    Quebec

    • TP-766.3.4 - Tax on split income

    • TP-1026 - Calculation of Instalment Payments to Be Made by Individuals - 2019

    In-house forms

    • Estimated British Columbia Climate Action Tax Credit for the period July 2020 to June 2021

    • Estimated calculation for the Canada Child Benefit (CCB) for the period July 2020 to June 2021

    • Estimated calculation for the Family allowance (Quebec) for the period July 2020 to June 2021

    • Estimated Calculation for the Solidarity Tax Credit (July 1, 2020, to June 30, 2021)

    • Estimated GST/HST Tax Credit for the period from July 2020 to June 2021

    • Estimated Prince Edward Island HST Credit for the period from July 2020 to June 2021

    • Estimated New-Brunswick HST Tax Credit for the period from July 2020 to June 2021

    • Estimated Newfoundland and Labrador Income Supplement and Seniors' Benefit for the period from July 2020 to June 2021

    • Estimated Nova Scotia Affordable Living Tax Credit and Poverty Reduction Credit for the period from July 2020 to June 2021

    • Estimated Ontario Trillium Benefit (OTB) for July 2020 to June 2021 and the Ontario Senior Homeowners' Property Tax Grant (OSHPTG) for 2020

    • Estimated Saskatchewan Low-Income Tax Credit for the period from July 2020 to June 2021

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 (2019)
    Tax brackets and rates (2019)
    Tax changes in DT Max (2019)
    

DT Max T2

1. Program certification

   Federal

   For DT Max T2 version 23.01, 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, 2020, under the DT40 stamp.

   The certification date has been extended to May 31, 2020.

   This new version of DT Max T2 has also undergone an authorization process with the CRA for the paper version of Form T3010, Registered Charity Information Return, and has been approved under authorization number 13103.

   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 DT40 stamp.

   Quebec

   Version 23.01 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-1906.

   The paper version of form MR-69 has also been approved under authorization number RQ19-MR69-201911-IS001.

   In addition, form TP-985.22, Information Return for Registered Charities and Other Donees, has also been approved under certification number RQOB-1901.

2. Version highlights

   1. CRA's T2 Auto-fill service: New T2 balances and dividend refund amounts now available

      In this version of DT Max T2, the following new T2 balances and dividend refund amounts will be available in the T2 Returns Balance data for 2019 returns and onwards:

      • Eligible refundable dividend tax on hand (ERDTOH)

      • Non-eligible refundable dividend tax on hand (NERDTOH)

      For more information on this exciting feature, please consult the CRA T2 Auto-fill Service and the Procedure to download T2 tax data from the CRA documents, available in our knowledge base.

   2. Electronic filing of amended Quebec returns

      Please note that starting with version 23.01 of DT Max T2, users can now electronically submit amended Quebec returns to Revenu Québec.

   3. Preferences menu

      Validations for the Quebec enterprise number (NEQ), the Quebec identification number and the MR-69 Quebec RepID have been implemented within the Preferences menu > Identification menu > Identification numbers tab.

   4. Changes affecting the Consent keyword group

      The length of certain keywords within the Consent group have been modified due to MR-69 EFILE requirements:

      • Firm-Name has been limited to 45 characters in length.

      • Suite.rep has been limited to 6 characters in length.

      • Street.rep has been limited to 40 characters in length.

      • City.rep has been limited to 40 characters in length.

      Please verify the data entry and adjust accordingly.

   5. MR-69 - Revenu Québec requirements

      Due to Revenu Québec's requirements respecting form MR-69, changes had to be made when generating this form and, as a result, certain diagnostics had to be added.

      As of DT Max version 23.01, these new diagnostics have been implemented on the in-house Notes and diagnostics page.

      Note that if any of the diagnostics below appear, the MR-69 form will not be generated and the entry must be corrected in order to generate a complete MR-69 that meets Revenu Québec's requirements:

      • MR-69 has not been generated: One of the boxes from Part 3.3 of the form must be completed. Enter missing information via Preferences menu > User's defaults > Tax return or by using

      • keyword Consent option Authorize Representative or Grant power of attorney - QC.

      • MR-69 has not been generated: Entry in fields 50a and 50b or 51a and 51b in Part 4 is mandatory. Enter missing information by using keyword CorpOfficers .

      • MR-69 has not been generated. An entry in one of these fields is invalid or missing: NEQ, Identification number or SIN. Enter information via Preferences menu > Identification > Identification numbers or by using keyword Consent option Authorize Representative or Grant power of attorney - QC.

      • MR-69 has not been generated. An entry for the QC representative number is invalid. Enter information via Preferences menu > Identification > Identification numbers or by using keyword Consent option Authorize Representative or Grant power of attorney - QC.

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

      The registration fee for the enterprise register (line 441b of the Quebec Corporation Income Tax Return) have been indexed on January 1, 2020, as follows:

      • $92.00 for a corporation or a for-profit legal person, a mutual insurance company or other (formerly $90.00);

      • $42.00 for a cooperative (formerly $41.00);

      • $36.00 for a non-profit legal person (incorporated association), a condominium association or other (formerly $35.00).

   7. Federal Schedule 322: Reduction of the small-business rate

      The Minister announced a reduction in the small-business rate to 3.00% from 3.50%, effective January 1, 2020. The $500,000 small-business limit remains unchanged.

      In Part 2 of the form, Prince Edward Island tax before credits, references to lines for days before January 1, 2018, have been deleted. New line 2c has been added for days in the tax year after December 31, 2019, with the PEI lower tax rate of 3%.

   8. CO-130.A: Harmonization with the federal Accelerated Investment Incentive

      This Quebec form has now been modified and reflects the introduction of the accelerated investment incentive. As a result, new lines have been added to harmonize with federal Schedule 8. New column C.1 has been added for the cost of AIIP acquisitions, as well as new column F.1 for proceeds of disposition available to reduce the UCC of AIIP, new column F.2 for net capital cost additions of AIIP acquired and new column F.3 has been added for UCC adjustment for AIIP acquired. The columns for Recapture and Terminal loss have been deleted from the form.

   9. AT1 Return: Updates respecting the claiming of the Alberta qualifying environmental trust (QET) tax credit and Bill 3

      The qualifying environmental trust (QET) tax credit is now claimed by entering the keyword CurrYr-Credit.a in the Alb-TaxCr group using the option "QET tax credit".

      Furthermore, the form has undergone changes in order to implement Bill 3 which received Royal Assent July 18, 2019. Bill 3 reduced Alberta's corporate tax rate from 12% to 11% on July 1, 2019 (already implemented in DT Max version 22.30) and will further reduce the corporate tax rate by 1% each year until it reaches 8% in 2022. The rate decreased from 11% to 10% on January 1, 2020, and has been implemented with this DT Max version.

   10. AT1 Schedule 1: Reduction of the general income tax rate on businesses

       This form has been revised due to the changes in the general income tax rate on businesses being reduced from 12% to 8% over 4 years and the small business tax rate remaining at 2%.

       Furthermore, in Area B of the form, Determination of the value for line 015, new lines have been added for the calculation of the passive income limit reduction.

   11. 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 2020 increased from $57,400 to $58,700.

   12. Schedule 500: Cutting the Small Business Tax Rate for Ontario

       Ontario's general Corporate Income Tax (CIT) rate is 11.5%. Up to $500,000 of active business income earned by small Canadian-controlled private corporations (CCPCs) is eligible for a reduced small business CIT rate of 3.5%.

       On November 6, the Government of Ontario released its 2019 Fall Economic Statement. The government announced that they would cut the small business Corporate Income Tax (CIT) rate to 3.2% from 3.5%, starting January 2020. The rate reduction would be prorated for taxation years straddling January 1, 2020. This change has been implemented in this version of DT Max T2.

3. New forms

   Federal

   • Schedule 349 - Nova Scotia Innovation Equity Tax Credit (2019 and later tax years)

     This is a new form whereby the corporation can claim a 15% non-refundable Nova Scotia innovation equity tax credit. The credit applies to eligible investments made on or after April 1, 2019, and before March 1, 2024.

     Use the keyword Equity-TaxCr with the option "Nova Scotia innovation equity - sch. 349" to enter information pertaining to this new schedule.

   • Schedule 350 - Nova Scotia Venture Capital Tax Credit (2019 and later tax years)

     Effective April 1, 2019, a venture capital tax credit will be available for corporate investors in a venture capital corporation or fund. The credit applies to eligible investments made after March 31, 2019, and before April 1, 2024. The tax credit rate will be 15%.

     Use the keyword VentCap-TaxCr with the option "Nova Scotia" to enter information pertaining to this new schedule.

     Note that the information on this schedule is not captured for barcode nor efile purposes.

   Quebec

   • CO-400 - Resource-Related Deduction

     This is a new form from Revenu Québec for resource-related deduction. It replaces the in-house form that resembled federal Schedule 12.

     Multiple calculation changes have been made. New options have been added under the keyword Resource regarding development expenses that are specific to Quebec. Due to these Quebec changes, several revisions have also been made to existing development options that are applicable to federal, Quebec and Alberta jurisdictions. If the corporation had development expenses, we strongly suggest you verify the data entry and adjust the data accordingly.

     DT Max will prompt you with an error message if you had chosen the option "Development expenses" in a prior version urging you to select a new or revised option.

   • CO-771.1.3.AJ - Adjusted Business Limit

     This new form is used to calculate the adjusted aggregate investment income (AAII) for Quebec. Use the keyword AAII.his in the CorpHistory group to generate this form. In addition, if the corporation has associated corporations with adjusted aggregate investment income from the previous year, use the keyword QC-PREVYR-AAII in the RelatedParty group.

   • CO-1029.8.33.TE - Tax Credit to Foster the Retention of Experienced Workers - SMBs

     This new tax credit for small and medium-sized businesses to foster the retention of experienced workers is a refundable tax credit granted to qualified corporations that employ individuals aged 60 or over.

     In respect of an employee aged at least 60 but no older than 64, the tax credit that can be claimed by a qualified corporation with a total payroll of $1 million or less, on the employer contributions paid in respect of such an employee, will be calculated at a rate of 50% and can total as much as $1,250 annually.

     In respect of an employee aged at least 65, the tax credit such a corporation can claim on employer contributions paid in respect of such an employee will be calculated at a rate of 75% and can total as much as $1,875 annually.

     A qualified corporation that is a member of a qualified partnership can also claim this refundable tax credit at a rate of up to 50% on its share of the employer contributions paid by the qualified partnership in respect of an employee aged at least 60 but no older than 64, and at a rate of up to 75% on its share of the employer contributions paid by the qualified partnership in respect of an employee aged at least 65.

     The keyword EXPERIENCE-WORKER opens up the group to enter information pertaining to this form.

   • CO-1029.8.33.TF - Agreement Regarding the Tax Credit to Foster the Retention of Experienced Workers - SMBs

     This new form is used to allocate the qualified/specified expenditure related to an individual who is an eligible or specified employee to an associated corporation for the tax credit for the experienced worker.

     Use the keyword ExperienceWorker within RelatedParty group to enter information for this form.

   • CO-1029.8.36.PE - Agreement Regarding the Tax Credit for the Digital Transformation of Print Media Companies

     This new form is used to allocate the $20,000,000 annual limit for the tax credit for the digital transformation of print media companies to associated corporations.

     Use the keyword Digital-Transform in the RelatedParty group to generate this form.

   • CO-1029.8.36.PR - Tax Credit for the Digital Transformation of Print Media Companies

     This new form is used to claim a refundable tax credit that will provide companies with tax assistance of up to $7 million annually in respect of expenditures they incur after March 27, 2018, and before January 1, 2023, for the purpose of the digital transformation of their print media activities.

     The keyword Digital-Media opens up the group to enter information regarding this form.

     As announced in information bulletin 2019-9, the Ministère des Finances has extended the tax credit to support the digital transformation of print media companies for one year. The tax credit is intended mainly for eligible corporations that hold a qualification certificate issued by Investissement Québec for a taxation year. The qualification certificate must certify that the corporation produced and disseminated a print or digital information media including original written information content in that taxation year. The tax credit is equal to 35% of the eligible digital conversion costs that the corporation incurred for the taxation year. The costs cannot exceed $20 million for the year. The eligible digital conversation costs must be incurred after March 27, 2018, but before January 1, 2024, except if they concern qualified property acquired under an eligible digital conversion contract. In this case, the qualified property must be acquired before January 1, 2023.

   In-house

   • MR-69 e-submission ineligibility diagnostics

4. Revised forms

   Federal

   • Schedule 5 - Tax Calculation Supplementary - Corporations (2019 and later tax years)

     New lines 562, Nova Scotia innovation equity tax credit, and line 563, Nova Scotia venture capital tax credit, have been added on page 3.

     New line 699, Yukon business carbon price rebate, has been added on page 6.

     In the New Brunswick section, lines 575 and 894 have been deleted pertaining to the political contribution tax credit.

     In the Manitoba section, lines 610, 324 and 325 have been deleted. As such, Schedules 391, 392 and 393 have been deleted. Line 612 for the Manitoba refundable cooperative development tax credit has also been deleted.

   • Schedule 7 - Aggregate Investment Income and Income Eligible for the Small Business Deduction (2019 and later tax years)

     Line 311 in Part 4, Specified partnership income, has been revised to include the corporation's income earned from providing goods and services to the partnership by members and designated members.

     Use the keyword Inc-GoodServices within the IncomeSource group option "Business - partnership" to enter line 311.

   • Schedule 17 - Credit Union Deductions (2019 and later tax years)

     Multiple changes have been made in Part 4 of the form, Manitoba. As such, the section has been broken down into two periods: the period before 2019 and the period after 2018.

   • Schedule 50 - Shareholder Information (2006 and later taxation years)

     The partnership federal account number can now be entered on line 200 using the keyword Partnership-Num within the CorpOfficers group with the option "Shareholder - corporation or other".

   • Schedule 54 - Low Rate Income Pool (LRIP) Calculation (2019 and later tax year)

     Line 120 from Part 1 of the form, Low rate income pool, has been deleted and, as a result, the option "Income for credit union deduction" has been deleted from the keyword LRIP-PrevYr .

   • Schedule 71 - Income Inclusion for Corporations that are Members of Single-Tier Partnerships (2019 and later tax years)

     This form has been updated to remove sections referring to the eligible alignment income, qualifying transitional income, adjusted amount of qualifying transitional income, and transitional reserve as they no longer apply.

   • Schedule 72 - Income Inclusion for Corporations that are Members of Multi-Tier Partnerships (2019 and later tax years)

     This form has been updated to remove sections referring to the eligible alignment income, qualifying transitional income, adjusted amount of qualifying transitional income, and transitional reserve as they no longer apply.

   • Schedule 73 - Income Inclusion Summary for Corporations that are Members of Partnerships (2019 and later tax years)

     This form has undergone several changes due to changes made on Schedules 71 and 72. As such, lines 235, 240, 245, 250 and 255 have been deleted in Part 2, Income inclusion.

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

     The keyword DIRECT-EQUITY has been renamed Equity-TaxCr so you can choose the option "Newfoundland and Labrador direct equity - sch. 303". Please verify your data entry.

   • Schedule 322 - Prince Edward Island Corporation Tax Calculation (2019 and later tax years)

   • Schedule 341 - Nova Scotia Corporate Tax Reduction for New Small Businesses (2019 and later tax years)

   • Schedule 346 - Nova Scotia Corporation Tax Calculation (2019 and later tax years)

     The form has been updated to remove references to days in the tax year before 2017.

   • Schedule 366 - New Brunswick Corporation Tax Calculation (2019 and later tax years)

     Most provinces will parallel the recent federal income tax measures relating to the passive investment income and the reduction of the small business limit. However, in the New Brunswick budget for 2019, it was mentioned that the province will not parallel this federal change. Schedule 366 has been modified accordingly. Ontario has also mentioned that they would not parallel the change, so Schedule 500 has also been adjusted accordingly.

     Part 1 of the form has been updated in order to properly calculate the New Brunswick income subject to lower and higher tax rates, in accordance with federal Schedule 200 page 4 (Small business deduction) changes. As such, a period for the tax year start of the corporation before 2019 and a period for tax year start of the corporation after 2018 have been introduced.

   • Schedule 381 - Manitoba Manufacturing Investment Tax Credit (2019 and later tax years)

     On March 7, 2019, Manitoba's Minister of Finance, Scott Fielding, presented the province's budget. The budget decreased the PST rate from 8% to 7%, effective July 1, 2019. As a result of the decrease, effective for qualifying property acquired after June 30, 2019, the MITC will decrease from 9% to 8%, as follows:

     • The refundable portion of the MITC will decrease from 8% to 7%;

     • The non-refundable portion of the MITC will remain at 1%.

     As such, the form has been updated to reflect these changes.

     In Part 1, Qualified property acquired in the current tax year eligible for the credit, line 112 has been added for Total capital cost of qualified property acquired after June 30, 2019.

     In Part 2, Total credit available for the year and credit available for carryforward, lines 123 and 149 have been added.

     References to qualified property acquired before April 12, 2017, have been removed and lines 108, 120, and 145 have been deleted.

   • Schedule 383 - Manitoba Corporation Tax Calculation (2019 and later tax year)

     Modifications have been made in the calculation of the form to take into account the additional deduction for credit unions.

   • Schedule 384 - Manitoba Paid Work Experience Tax Credit (2017 and later tax years)

     The form has been updated to remove the maximum limit for salary and wages paid on lines 155, 260, 360, 460, 560, 660, 760.

     In addition, columns D1 and D2 in Part 1 and Part 2 are changed for a qualifying work placement shared by more than one employer.

   • Schedule 427 - British Columbia Corporation Tax Calculation (2019 and later tax years)

     Changes have been made in Part 1 and Part 2 of the form. As such, references to days in the tax year before January 1, 2018, have been removed.

   • Schedule 443 - Yukon Corporation Tax Calculation (2019 and later tax years)

     The form has been updated to remove references to days in the tax year before July 1, 2017.

   • Schedule 500 - Ontario Corporation Tax Calculation (2019 and later tax years)

     Most provinces will parallel the recent federal income tax measures relating to the passive investment income and the reduction of the small business limit. However, in the New Brunswick budget for 2019, it was mentioned that the province will not parallel this federal change. Schedule 366 has been modified accordingly. Ontario has also mentioned that they would not parallel the change, so Schedule 500 has also been adjusted accordingly.

     Part 2 of the form, Ontario small business deduction, has been updated in order to properly calculate the Ontario small business deduction for the year, in accordance with the changes on page 4 of federal Schedule 200, Small business deduction. As such, a period for the tax year start of the corporation before 2019 and a period for tax year start of the corporation after 2018 have been introduced.

   • Schedule 502 - Ontario Tax Credit for Manufacturing and Processing (2019 and later tax years)

     Part 2 of the form has changed in order to remove references to days in the tax year before July 1, 2011.

   • Schedule 504 - Ontario Resource Tax Credit (2019 and later tax years)

     This form has been modified to delete sections applicable for the additional tax re Crown royalties as this has been eliminated for tax years starting after April 22, 2015.

     As a result, the option "Ontario" in the keyword Royalty has been eliminated.

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

   • T3010 - Registered Charity Information Return

     Public policy dialogue and development activities

     In December 2018, the rules governing the political activities of registered charities changed as a result of new legislation that permits charities to carry on unlimited public policy dialogue and development activities in furtherance of a stated charitable purpose. Under the new rules, the reporting requirements related to a charity's spending on political activities are no longer relevant. Form T3010, Registered Charity Information Return, was revised to reflect this change.

     The keyword POLITICALACT has been renamed PublicPolicy-Act in order to more accurately reflect the changes made on the T3010 return. Please verify the data entry and adjust accordingly.

     In Section C of the form, lines 5030, 5031 and 5032 have been deleted as these pertained to amounts spent on political activities. On Schedule 6, Detailed financial information, line 5030 has also been deleted. On Schedule 7, Public policy dialogue and development activities, sections referring to the way the charity participated in or carried out political activities during the fiscal period as well as the section for funding from outside of Canada for political activities have also been deleted.

   • Worksheet 2 - Calculating your monthly instalment payments for 2020

   • Worksheet 3 - Calculating your quarterly instalment payments for 2020

   • Worksheet 1 - Calculating your estimated tax payable and tax credits for 2020 (N.B.: Please note that no calculation support is available for this form.)

   Quebec

   • CO-17 - Corporation Income Tax Return

     New line 19a has been added on page 1 of the CO-17 to indicate whether the corporation has any income from commercial activity on the Internet. Use the keyword InternetBus-Inc within the Activity group if the answer is "Yes".

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

     New line 19a has been added in the CO-17 section of the form and a new line 06a has been added in the CO-771 section. Also, new lines 06a, 06b, 07a and 07b have been added in the CO-771.R.3 section.

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

     New lines 21c.1, 21f.1, 21f.2 and 21f.3 have been added to the form to reflect the new lines added on the CO-130.A.

   • CO-130.A - Capital Cost Allowance

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

     Part 5.2, Description de la méthode d'évaluation (Description of valuation method), has been added in order to give a brief description of the valuation method that you have used to determine the increase in value that the qualified patented feature adds to the qualified property.

     Part 5.3, Dépenses de R-D admissibles relatives à l'élément breveté admissible (Qualifying expenditures related to the qualified patented feature), has been added. This is to display the qualifying research and development expenses paid by the corporation and associated corporations for the five tax years prior to the application for the patent. An additional Part 5.2 is generated for every patented feature.

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

     A new check box (06a) has been added to page 1 to indicate if form CO-771.1.3.AJ, Plafond des affaires ajusté (Adjusted Business Limit), has been produced.

     Line 94a has been revised to take line 38 from form CO-771.1.3.AJ, if applicable.

   • CO-771.R.3 - Breakdown of Business Carried On in Québec and Elsewhere

     In Part 1 of the form, Information about the corporation, new lines 06a, 06b 07a and 07b have been added to indicate if the corporation is using the salaries and wages it paid or its gross revenue as the basis of calculation, or if it used another basis of calculation.

     Use lines 07a and 07b to indicate whether the corporation has gross income but has not paid salaries or wages to its employees, or has no gross income but paid salaries or wages to its employees.

   • CO-771.2.1.2 - Income of a Corporation That Is a Member or Designated Member of a Partnership from an Eligible Business Carried On in Canada by the Corporation

     Line 12aa has been revised to include the corporation's income earned from providing goods and services to the partnership by members and designated members. Previously line 12aa only included income earned by designated members.

     Use the keyword Inc-GoodServices within the IncomeSource group with the option "Business - partnership" to enter line 12aa.

     Line 39, 39a, 39b and 40 in Part 5 have moved from page 3 to page 2.

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

     The form was updated to reflect the new source deductions and contributions rate for 2019 (TP-1015.G-V).

   • CO-1029.8.36.FO - Employee Training Tax Credit for Small and Medium-Sized Businesses

     The keywords Course-Num.tc and Reg-Number within the Trainee.tc subgroup of the TrainingCrQ keyword group have both been modified so that the maximum length that can be entered is 12 alphanumeric characters. Please verify data entry and adjust accordingly.

   • CO-1029.8.36.PM - Tax Credit for Corporations Specialized in the Production of Multimedia Titles (N.B.: English version is now available for this form.)

   • CO-1029.8.36.XM - Tax Credit for the Production of Multimedia Events or Environments Presented Outside Québec (N.B.: English version is now available for this form.)

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

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

     This form has undergone several changes.

     New Part 3, Balance of the cumulative fees or dues paid to the research consortium, has been added.

     In order for a taxpayer to obtain the information needed to claim the tax credit, the research consortium must follow up on cumulative accounts for each fiscal period in order to apply the rules set out in section 1029.8.9.0.2 of the TA. Part 3 represents this cumulative account. Expenditures made by the consortium, whether they are R&D expenditures or not, must reduce the fees or dues paid to the consortium using the first in, first out method. Use the keyword FeesOrDues within the SR&EDTaxCrQ group to enter this information.

     New Part 4.1, Eligible fees or dues related to previous taxation years, has also been added to follow up on eligible fees or dues related to previous taxation years (line 116c) according to the taxpayer's percentage interest for these previous years. Previously, this calculation was performed on lines 139 to 142 and the taxpayer had to add copies of the form if the percentage interest differed from one year to the other. Use the keyword FeesOrDues with the option "Prev yr amt used for R&D exp. by tax year (lines 116c/120)" within the SR&EDTaxCrQ group in order to complete this table.

     Note that changes have been made to the keyword FeesOrDues as it is a subgroup keyword now. Please verify your data entry and adjust as needed.

   • TP-985.22 - Information Return for Registered Charities and Other Donees

     New line 10 has been added in Part 1 of the form, Identification, regarding the accounting method.

     Line 37.4 has been deleted pertaining to political activities in Part 2.2 of the form for Expenditures and gifts made to qualified donees.

     Lines 58.1, 59 and 59.1 have also been deleted in Part 4 of the form pertaining to political activities.

     On Schedule C, the line for the amount of gifts used to support political activities has also been deleted.

   • 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 2019 taxation year is $584.

   Alberta

   • AT100 - Preparing and Filing the Alberta Corporate Income Tax Return - AT1 and Schedules for 2001 and Subsequent Taxation Years (Exemption)

     The AT100 will not be generated if the corporation is claiming the qualifying environmental trust (QET) tax credit, the Alberta investor tax credit (AITC), the capital investment tax (CITC) or the interactive digital media tax credit (IDMTC).

     The AT100 exemption criteria for the Royalty tax credit has been deleted as it no longer applies.

     Please note that if the AT100 form is generated, the AT1 return is not required and will not be generated.

   • AT1 Alberta Corporate Income Tax Return - AT1 for 2004 and Subsequent Taxation Years

   • AT1 Schedule 1 - Small Business Deduction

   • AT1 Schedule 18 - Alberta Dispositions of Capital Property

     The section concerning donations of shares and ecologically sensitive land has been updated. Moreover, lines have added for capital gains and losses from Schedule 73, Income Inclusion Summary for Corporations that are Members of Partnerships.

   In-house forms

   • Notes and diagnostics page

   • Carryforward schedule (Multiple jurisdictions)

     A new table has been added for the Nova Scotia tax credit carryforwards. Accordingly, two new lines have been added for the new credit Schedule 349, Innovation Equity Tax Credit, and Schedule 350, Venture Capital Tax Credit. The carryforward for Schedule 391, line 200, has been deleted due to the deletion of the form.

   • Assembly instructions

   • Charity assembly instructions

   • Client letter

5. Deleted forms

   Federal

   • Schedule 391 - Manitoba Neighbourhoods Alive! Tax Credit

   • Schedule 392 - Manitoba Data Processing Investment Tax Credits

   • Schedule 393 - Manitoba Nutrient Management Tax Credit

   • T3010 barcode page

6. New keywords

   1. In the IncomeSource group, pertaining to federal Schedule 7 and Quebec form CO-771.2.1.2:

      1. Inc-GoodServices : Income corporation earned by providing goods and services to the partnership

         Use the keyword Inc-GoodServices to enter income the partnership earned by providing goods and services to the partnership. This will appear on line 311 of federal Schedule 7 and on line 12aa of Quebec form CO-777.2.1.2.

   2. In the RelatedParty group, pertaining to the new Quebec form CO-1029.8.36.PE:

      1. Digital-Transform : Digital transformation of print media expenditure limit allocated to assoc. corp. (CO-1029.8.36.PE)

         Use the keyword Digital-Transform to allocate the digital transformation of print media expenditure limit to an associated corporation. The digital transformation of print media expenditure limit is $20,000,000 per taxation year.

   3. In the Digital-Media group, pertaining to Quebec form CO-1029.8.36.PR:

      1. SIN.em : Social insurance number of the eligible employee

         Use the keyword SIN.em to enter the social insurance number of the eligible employee.

      2. Cert-DateIssue : Date of issuance of certificate

         Use the keyword Cert-DateIssue to enter the date of issuance of the certificate.

      3. CertificateNum : Certificate number

         Use the keyword CertificateNum to enter the certificate number.

      4. Cert-StartPeriod : Start date covered by the certificate

         Use the keyword Cert-StartPeriod to enter the start date covered by the certificate.

      5. Cert-EndPeriod : End date covered by the certificate

         Use the keyword Cert-StartPeriod to enter the end date covered by the certificate.

      6. Qual-Wages : Qualified wages incurred in respect of a qualified employee

         Enter the portion of wages calculated in accordance with the Taxation Act that a qualified corporation incurs, for that year, in respect of a qualified employee after March 27, 2018, and before January 1, 2023, and that is reasonably attributable to eligible digital conversion activities of an eligible medium that is specified on a qualification certificate issued to the corporation by Investissement Québec for that year.

      7. Assistance.em : Assistance, benefit or advantage received

         The amount of qualified wages incurred by a qualified corporation for a taxation year must be reduced by the amount of any government assistance, any non-government assistance and any profit or benefit attributable to the wages.

      8. Partner-Info.dm : Type of relationship partnership is involved in

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

      9. Partner-Name.dm : Partnership's name

         Enter the name of the partnership using the keyword Partner-Name.dm , for purposes of the Quebec form CO-1029.8.36.PR. The same name must also be entered in the keyword Name.re or Name-Partner.m within the RelatedParty group in order to allow entry of other data pertaining to the partnership.

      10. Wages-OthCr : Employee's qualified wages - other tax credit

          Use the keyword Wages-OthCr to enter the portion of the qualified wages reported at line 10 in respect of which the corporation has claimed another tax credit, or a person or a member of a partnership other than the qualified corporation or qualified partnership may be entitled to a tax credit.

      11. Cost-Contract : Paid portion of costs provided for in an eligible digital conversion contract

          Enter the portion of a qualified corporation's expenditure in respect of costs provided for in an eligible digital conversion contract in regard to the acquisition or lease of qualified property, the supply of eligible services, right of use or an eligible licence, as the case may be, incurred by the corporation after March 27, 2018, and before January 1, 2023, that is reasonably attributable to eligible digital conversion activities of an eligible medium specified on a qualification certificate issued to the corporation by Investissement Québec for that year. However, in the case of the acquisition of qualified property under an eligible digital conversion contract, the property must be acquired before January 1, 2022.

      12. Assist.e : Assistance, benefit or advantage received

          The amount of expenditures related to an eligible digital conversion contract that have been incurred by a qualified corporation, for a taxation year, must be reduced by the amount of any government assistance, any non-government assistance and any profit or benefit attributable to such wages.

      13. EmployeeName : Name of eligible employee

          Enter the name of the eligible employee in respect of whom the corporation is claiming the tax credit.

          To qualify as an eligible employee, an employee must report for work at an establishment of the qualified corporation situated in Quebec and is not an excluded employee.

      14. Eligible-Exp.dm : Expenditures relating to an eligible digital conversion contract

          The keyword Eligible-Exp.dm opens to subgroup to enter information relating to the eligible digital conversion contract expenditures.

      15. CrAssistRepaid.dm : Tax credit pertaining to assistance, benefit or advantage repaid in the year

          Use the keyword CrAssistRepaid.dm to enter the tax credit pertaining to assistance, benefit or an advantage that was repaid in the taxation year and that is related to eligible digital conversion costs of a previous taxation year.

      16. Credit-OV.dm : Override - tax credit that applies to the corporation (line 79)

          Use the keyword Credit-OV.dm to override the tax credit that applies to the corporation on line 79 of Quebec form CO-1029.8.36.PR.

      17. DigitalCosts-OV : Override - eligible digital conversion costs (line 58)

          Use the keyword DigitalCosts-OV to override the eligible digital conversion costs that applies to the corporation on line 58 of Quebec form CO-1029.8.36.PR.

      18. Partnership-Num : Federal account number of shareholder partnership

          If a shareholder is a partnership, the partnership shareholder's account number (Partnership-Num) entered here will be printed where shareholder information is requested on the T2 return.

   4. Standalone keyword, pertaining to Quebec form CO-1029.8.36.PE:

      1. Digit-Trans-LimOV : Annual limit for digital transformation of print media (CO-1029.8.36.PE)/ov

         Use the keyword Digit-Trans-LimOV to override the corporation's annual limit for the tax credit the digital transformation of print media companies.

   5. In the RelatedParty group, pertaining to Quebec form CO-1029.8.36.PE:

      1. Digital-Transform : Digital transformation of print media annual limit allocated to assoc. corp. (CO-1029.8.36.PE)

         Use the keyword Digital-Transform to allocate the annual limit for the tax credit for the digital transformation of print media companies.

         The annual limit for the tax credit for the digital transformation of print media companies is $20,000,000 per taxation year.

   6. In the new keyword group Efile-MR-69 , pertaining to Quebec form MR-69:

      1. Efile-MR-69 : Submit the MR-69 form electronically

         The keyword Efile-MR-69 enables you to control the efiling of this client's MR-69. It also allows you to override the client's Quebec MR-69 efile setup.

      2. MR-69-PDF-Attach : Attach the signed MR-69 pdf form (file name cannot exceed 60 characters)

         MR-69-PDF-Attach allows you to attach and transmit the signed MR-69 form.

         The MR-69 attachment must be included in order to successfully complete the electronic submission. The file name cannot include accented characters, special characters, or spaces. The file name cannot exceed 60 characters.

         The only extension supported by Revenu Québec is pdf.

      3. Additional-Attach : Attachment of an additional supporting file (file name cannot exceed 60 characters)

         Additional-Attach allows you to attach and transmit one additional file when accessing the MR-69 electronic submission service. The file name cannot include accented characters, special characters, or spaces. The file name must also differ from the one specified within the keyword MR-69-PDF-Attach . The file name cannot exceed 60 characters.

         The following extensions are supported by Revenu Québec:

         • pdf

         • jpg

         • tiff

   7. Standalone keyword, pertaining to Quebec form MR-69:

      1. EfileMR69Error : MR-69 error code

         The keyword EfileMR69Error lists the MR-69 e-submission error message(s) received.

   8. In the FeesOrDues keyword subgroup within the SR&EDTaxCrQ group, pertaining to Quebec form RD-1029.8.9.03:

      1. PrevTaxYear : Previous tax year of corp. in which fees or dues were paid

         Use PrevTaxYear to enter each of the taxpayer's previous years in which fees or dues were paid that are reduced by the qualifying expenditures entered on line 116c.

      2. PrevYr-Cons% : Corporation's percentage interest in the consortium for the previous year

         Use PrevYr-Cons% to enter the taxpayer's percentage interest in the consortium calculated in the form RD-1029.8.9.03 completed for every taxation year entered in column A of form RD-1029.8.9.03.

   9. In the PATENT-FEATURE subgroup of the INNOVATIVE-MFG keyword group, pertaining to Quebec form CO-737.SI:

      1. PATENT-NUMBER : Number of the patent

         Use the keyword PATENT-NUMBER to enter the patent number.

      2. VALUATIONMETHOD : Descr. of valuation method (determine increase in value that qual. patented feature adds to qual. property)

         To determine the increase in value that the qualified patented feature adds to the qualified property, you must use a valuation method. This increase in value must be determined in a reasonable manner. Please keep the documentation that allowed the establishment of this increase in value.

         Use the keyword VALUATIONMETHOD to enter a brief description of the valuation method that you have used to determine the increase in value that the qualified patented feature adds to the qualified property.

      3. QC-SR&ED-HIST : Quebec research and development expenditure history

         Use the keyword QC-SR&ED-HIST to enter the Quebec research and development expenditures for the five previous tax years.

   10. In the RelatedParty keyword group, pertaining to Quebec form CO-737.SI:

       1. INNOVATE-MFG-DED : Whether the associated corporation is claiming deduction for innovative manufacturing (CO-737.SI)

          Select "Yes" to indicate the associated corporation is claiming the deduction for innovative manufacturing corporations.

       2. PATENT-FEATURE.RE : Description of qualified patent feature

          Use the keyword PATENT-FEATURE.RE to enter patent feature description matching the keyword PATENT-FEATURE in the INNOVATIVE-MFG group.

          The description entered in the keyword PATENT-FEATURE.RE must exactly match the description entered in the keyword PATENT-FEATURE in the INNOVATIVE-MFG group.

       3. QC-SR&ED-HIST.RE : Quebec research and development expenditure history of associated corporation

          Use the keyword QC-SR&ED-HIST.RE to enter the Quebec research and development expenditures for the five previous tax years of the associated corporation.

   11. In the VentCap-TaxCr group, pertaining to federal Schedule 350:

       1. CurrYrCredit : Certificate number and credit earned in the current tax year

          Use the keyword CurrYrCredit to enter the certificate number issued by the Minister of Finance and Treasury board of the province for the current tax year and the corresponding amount.

   12. In the Equity-TaxCr , pertaining to federal Schedule 349:

       1. Credit-Amount : Certificate number and amount of tax credit

          Use the keyword Credit-Amount to enter the certificate number as well as the actual amount of the innovation equity tax credit.

   13. In the Resource group, pertaining to Quebec form CO-400:

       1. Mining.r : Corporation operating a mining business or holding flow-through shares of such a corporation

          Use the keyword Mining.r to indicate whether or not the corporation is operating a mining business (or if it is holding flow-through shares of such a corporation, or is a member of a partnership holding such shares) to calculate the deduction that the corporation may claim under section 414.

       2. QC-Resource-OV : Resource claim calculated for the year - override

          Use the keyword QC-Resource-OV to override the amount of the resource claim calculated for the year for either the basic amount or the amount for accelerated expenses.

   14. In the EXPERIENCE-WORKER group, pertaining to Quebec form CO-1029.8.33.TE:

       1. EXPERIENCE-WORKER : Experienced worker tax credit

          Use the keyword EXPERIENCE-WORKER if you wish to claim the experienced worker retention tax credit - SMEs.

       2. Partner-Info.ew : Type of relationship partnership is involved in

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

       3. Partner-Name.ew : Partnership's name

          Enter the name of the partnership using the keyword Partner-Name.ew , for purposes of Quebec form CO-1029.8.33.TE. The same name must also be entered in the keyword Name.re or Name-Partner.m within the RelatedParty group in order to allow entry of other data pertaining to the partnership.

       4. EmployeeName.ew : Name of eligible employee or specified employee

          Enter the name of the eligible employee or specified employee in respect of whom the corporation is claiming the tax credit.

          An eligible employee of a qualified corporation, for a taxation year, or of a qualified partnership, for a fiscal period, will mean, respectively, an employee of the corporation at a time in the calendar year that ended in the taxation year, or of the partnership at a time in the calendar year that ended in the fiscal period, who is aged 65 or over on January 1 of the calendar year, other than an employee who is an excluded employee at a time in the calendar year.

          A specified employee of a qualified corporation, for a taxation year, or of a qualified partnership, for a fiscal period, will mean, respectively, an employee of the corporation at a time in the calendar year that ended in the taxation year, or of the partnership at a time in the calendar year that ended in the fiscal period, who is aged 60 or over but no older than 64 on January 1 of the calendar year, other than an employee who is an excluded employee at a time in the calendar year.

       5. Total-Payroll.ew : Total payroll of the qualifying corporation for the calendar year

          Enter the total payroll of a qualified corporation or of a qualified partnership, for a calendar year, will correspond to its total payroll, for that calendar year, that is determined in order to calculate its employer contribution payable to the Health Services Fund under the Act respecting the Régie de l'assurance maladie du Québec for that calendar year.

       6. CrAssistRepaid.ew : Tax credit pertaining to assistance, benefit or advantage repaid in the year

          Use the keyword CrAssistRepaid.ew to enter the tax credit pertaining to assistance, benefit or an advantage that was repaid in the taxation year and that is related to qualifying expenditure of the retention of experienced workers in a previous taxation year.

       7. Credit-OV.ew : Override - tax credit that applies to the corporation (line 80)

          Use the keyword Credit-OV.ew to override the tax credit that applies to the corporation on line 80 of Quebec form CO-1029.8.33.TE.

       8. SIN.ew : Social insurance number of the eligible employee or specified employee

          Use the keyword SIN.ew to enter the social insurance number of the eligible employee or the specified employee.

       9. Birthdate.ew : Birth date of eligible or specified employee

          Use the keyword Birthdate.ew to enter the birth date of the eligible employee or the specified employee.

       10. QPIP.ew : Employer contribution paid for Quebec parental Insurance Plan

           Use the keyword QPIP.ew to enter the employer contribution paid by a qualified corporation or qualified partnership, for a calendar year, in respect of the eligible employee or specified employee for the Quebec Parental Insurance Plan.

       11. Labour-Standards : Employer contribution paid for Labour standards

           Use the keyword Labour-Standards to enter the employer contribution paid by a qualified corporation or qualified partnership, for a calendar year, in respect of the eligible employee or specified employee for the labour standards.

       12. HSF.ew : Employer contribution paid for Health Services Fund

           Use the keyword HSF.ew to enter the employer contribution paid by a qualified corporation or qualified partnership, for a calendar year, in respect of the eligible employee or specified employee for the Health Services Fund.

       13. QPP.ew : Employer contribution paid for Quebec Pension Plan

           Use the keyword QPP.ew to enter the employer contribution paid by a qualified corporation or qualified partnership, for a calendar year, in respect of the eligible employee or specified employee for the Quebec Pension Plan.

       14. CNESST.ew : Employer contribution paid for Insurance premiums for health and safety at work

           Use the keyword CNESST.ew to enter the employer contribution paid by a qualified corporation or qualified partnership, for a calendar year, in respect of the eligible employee or specified employee for Insurance premiums for health and safety at work.

       15. Assistance.ew : Assistance, benefit or advantage received

           The amount of a qualified expenditure or specified expenditure of a corporation or partnership, as applicable, must be reduced by the amount of any government assistance, any non-government assistance and any profit or benefit attributable to the expenditure, according to the usual rules.

       16. Exp-Total.ew : Total qualified/specified expenditure paid in the calendar year for the same employee

           This is the total amount of a qualified expenditure or specified expenditure paid in the calendar year for the same employee by all associated corporations or associated partnerships. This amount will appear on line 42a of CO-1029.8.33.TE.

       17. Corp-ExpOV.ew : Qualified/specified expenditure paid or allocated to the employee

           The part of qualified expenditure or specified expenditure paid or allocated in the calendar year to that employee by the corporation. This amount will appear on column D of CO-1029.8.33.TE part 3.

   15. In the RelatedParty group, pertaining to Quebec form CO-771.1.3.AJ:

       1. QC-PREVYR-AAII : Associated corporation's adjusted aggregate investment income for Quebec in previous year

          Use the keyword QC-PREVYR-AAII to enter information on the associated corporation's adjusted aggregate investment income (AAII) for Quebec from their tax year ending in a previous calendar year.

   16. In the RelatedParty group, pertaining to Quebec form CO-1029.8.33.TE:

       1. ExperienceWorker : Whether associated corporation is entitled to the experienced worker tax credit.

          Use the keyword ExperienceWorker to indicate whether or not the associated corporation is entitled to the tax credit for SMBs to foster the retention of experienced workers.

   17. In the ExperienceWorker subgroup, pertaining to Quebec form CO-1029.8.33.TF:

       1. Name-Employee.re : Name of eligible employee or specified employee

          Enter the name of the eligible employee or specified employee in respect of whom the associated corporation or associated partnerships is claiming the experienced worker tax credit.

       2. Expense-Alloc.re : Qualified/specified expenditure paid or allocated to the employee

          The part of qualified expenditure or specified expenditure paid or allocated in the calendar year to that employee by the associated corporation or associated partnerships. This amount will appear on column D of CO-1029.8.33.TF part 3.

7. Revised keywords

   1. Pertaining to federal Schedules 303 and 349, the following keyword was revised from DIRECT-EQUITY to Equity-TaxCr :

      1. Equity-TaxCr : Equity tax credit

         Use the keyword Equity-TaxCr to enter information relating to the Newfoundland and Labrador direct equity tax credit or the Nova Scotia innovation equity tax credit.

   2. Pertaining to the CRA's T2 Auto-fill service, the following keywords have been revised:

      1. ERDTOH-CF : Eligible refundable dividend tax on hand opening

         ERDTOH-CF is the eligible refundable dividend tax on hand account ending balance of the corporation for the year of reference (referred to in CorpHistory). The ending balance entered for the first prior year will be printed on the T2 schedule.

         CRA T2 Auto-fill service

         The current year ERDTOH is determined in the box labelled Refundable dividend tax on hand (for tax years starting after 2018) on page 7 of the T2 return. The ERDTOH at the end of the previous tax year is reduced by the dividend refund for the previous tax year. The result is to establish a new balance at the beginning of the current tax year from which a dividend for the year may be computed based on dividends paid.

      2. NERDTOH-CF : Non-eligible refundable dividend tax on hand opening

         NERDTOH-CF is the non-eligible refundable dividend tax on hand account ending balance of the corporation for the year of reference (referred to in CorpHistory). The ending balance entered for the first prior year will be printed on the T2 schedule.

         CRA T2 Auto-fill service

         The current year NERDTOH is determined in the box labelled Refundable dividend tax on hand (for tax years starting after 2018) on page 7 of the T2 return. The NERDTOH at the end of the previous tax year is reduced by the dividend refund for the previous tax year. The result is to establish a new balance at the beginning of the current tax year from which a dividend for the year may be computed based on dividends paid.

      3. EligDivRefund.h : Eligible dividend refund

         EligDivRefund.h is the dividend refund for the year of reference (referred to in CorpHistory). The amount entered for the first prior year will be subtracted from the corporation's eligible refundable dividend tax on hand account on the T2 return.

         CRA T2 Auto-fill service

         A private or subject corporation may be entitled to a dividend refund for dividends it paid while it was a private or subject corporation, regardless of whether it was a private or subject corporation at the end of the tax year. To claim a dividend refund or to apply the amount to another debit for any tax year, including the same tax year, you have to file your income tax return within three years of the end of the tax year.

      4. NonEligDivRefund.h : Non-eligible dividend refund

         NonEligDivRefund.h is the dividend refund for the year of reference (referred to in CorpHistory). The amount entered for the first prior year will be subtracted from the corporation's non-eligible refundable dividend tax on hand account on the T2 return.

         CRA T2 Auto-fill service

         A private or subject corporation may be entitled to a dividend refund for dividends it paid while it was a private or subject corporation, regardless of whether it was a private or subject corporation at the end of the tax year. To claim a dividend refund or to apply the amount to another debit for any tax year, including the same tax year, you have to file your income tax return within three years of the end of the tax year.

   3. Pertaining to Quebec form TP-985.22 and federal form T3010, the following keyword was formerly known as POLITICALACT:

      1. PublicPolicy-Act : Whether charity carried out public policy dialogue and development activities

         A registered charity may carry on public policy dialogue and development activities in furtherance of its stated charitable purposes but must never directly or indirectly support or oppose a political party or a candidate for public office.

         Use the keyword PublicPolicy-Act to indicate whether or not the registered charity carried out public policy dialogue and development activities.

8. Deleted keywords

   1. From the CCA-Class group, not pertaining to any specific form:

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

      2. BUSINCOME-OPTION: Elected to treat gain from disposition of ECP as business income.

   2. From the subgroup Credit-Type in the Employment group, pertaining to federal Schedule 384:

      1. PARTNER-SHARE.C: Share of the interest in the partnership, if corporation is a general partner.

   3. From the Resource group, pertaining to Quebec form CO-400:

      1. ADJUST-INC: Resource adjustments to income only.

   4. From the SR&EDInfo group, pertaining to Quebec form RD-1029.8.9.03:

      1. CONSORTIUM-%: % of corporation's interest in the consortium for previous year [Que. L.140].

   5. From the CCA-Class group, pertaining to federal Schedule 392:

      1. DESCRIPTION.P: Description of data processing centre property or building.

      2. DATEACQUIRED.P: Acquisition date of property.

      3. CR-PREVYRS: Tax credit claimed in each previous year for property.

      4. LEASE-YRS: Term of the lease in years.

      5. CREDITALLOC: Credit allocated from a partnership.

      6. PROVITC-ADD: Current year addition eligible for provincial ITC and type.

   6. From the NEIGHBOUR-ALIVE group, pertaining to federal Schedule 391:

      1. NEIGHBOUR-ALIVE: Neighbourhoods alive! tax credit.

      2. PREV-YR-INFO.N: Information about previous four years

      3. AMOUNT-CF.N: Amount and year of origin of tax credit to carry forward.

      4. AMOUNT-CB.N: Tax year the credit was applied to and desired carryback amount.

      5. CREDIT-OV.N: Credit claimed in the current year / ov.

   7. From the Resource-Tax-Cr group, pertaining to federal Schedule 504:

      1. RES-ALLOWANCE: Notional resource allowance.

   8. From the CharityReturn group, pertaining to Quebec form TP-985.22 and federal form T3010:

      1. POLITICAL-AMT: Amount spent by charity on political activities.

   9. From the CharityReturn group, pertaining to federal form T3010:

      1. STAFF-RESOURCE: Staff resources used to carry out political activities.

      2. VOLUNTEER-RESOURCE: Volunteer resources used to carry out political activities.

      3. FINANCIAL-RESOURCE: Financial resources used to carry out political activities.

      4. PROPERTY-RESOURCE: Property resources used to carry out political activities.

      5. FOREIGN-FUNDING: Amount received from foreign donor for political activities.

      6. REASON.F: Political activity the funds are intended to support.

      7. COUNTRY.F: Country of the foreign donor.

9. New options

   1. For the keyword ProvITCExp within the CCA-Class group, pertaining to federal Schedule 381:

      M&P equipment ITC acquired after June 30, 2019

   2. For the keyword ProvCr-Alloc in the CCA-Class group, pertaining to federal Schedule 381:

      Qual. prop. from partnership after June 30, 2019 - sch. 381
      Qual. prop. from trust after June 30, 2019 - sch. 381

   3. For the keyword RenounceCROV.s in the SR&EDInfo group, pertaining to federal Schedule 381:

      Credit renounced earned after June 30, 2019

   4. For the keyword Digital-Media , pertaining to Quebec form CO-1029.8.36.PR:

      Quebec digital transformation of print media comp. tax cr.

   5. For the keyword Eligible-Exp.dm , pertaining to Quebec form CO-1029.8.36.PR:

      Eligible digital conversion contract

   6. For the keyword Cost-Contract , pertaining to Quebec form CO-1029.8.36.PR:

      Acquisition or leasing of qualified property
      Supply of eligible services
      Eligible right of use or licence

   7. For the keyword Letter-Data , pertaining to Quebec form CO-1029.8.36.PE:

      CO-1029.8.36.PE - Agreement - Digital transf. of print media

   8. For the keyword Progress , pertaining to Quebec form MR-69:

      MR-69 - Authorization form - submitted (Quebec)

   9. For the keyword Efile-MR-69 , pertaining to Quebec form MR-69:

      No - do not transmit

   10. For the keyword Special-Tax , pertaining to the Quebec corporate return CO-17:

       95 Retention of experienced workers - SMB
       96 Support the print media companies

   11. For the keyword Program-Pymt , pertaining to federal forms T1275, AgriStability and AgriInvest Programs Additional Information and Adjustment Request, and T1273, Statement A - Harmonized AgriStability and AgriInvest Programs Information:

       678 2018 Nova Scotia frost loss program
       679 2018 Canada - BC wildfire recovery initiative

   12. For the keyword DeferredIncome , pertaining to federal form T1273, Statement A - Harmonized AgriStability and AgriInvest Programs Information:

       678 2018 Nova Scotia frost loss program
       679 2018 Canada - BC wildfire recovery initiative

   13. For the keyword FeesOrDues , pertaining to Quebec form RD-1029.8.9.03:

       Previous year amount used for non-R&D expenses (line 116b)
       Prev yr amt used for R&D exp. by tax year (lines 116c/120)
       Current year amount used for R&D expenses (line 116h)

   14. For the keyword Equity-TaxCr , pertaining to federal Schedules 303 and 349:

       Newfoundland and Labrador direct equity - sch. 303
       Nova Scotia innovation equity - sch. 349

   15. For the keyword Doc-ID , not pertaining to any specific form:

       Sch 5 MB child care centre development certificate
       Sch 5 NS corporate tax reduction certificate

   16. For the keyword Resource , pertaining to Quebec form CO-400:

       Development expenses (oil business) - Federal/Alberta
       Development expenses in QC (oil business) - Quebec
       Development expense elsewhere in CA (oil business) - Quebec

   17. For the keyword ResourceAdd , pertaining to Quebec form CO-400:

       Government assistance - QC
       Current year accelerated resource expenses before 2024 - QC
       Current year accelerated resource expenses after 2023 - QC
       Current year resource expenses - QC

   18. For the keyword ResourceDed , pertaining to Quebec form CO-400:

       Pursuant to regulation 1203(1)
       Current & previous yr exp. renounced - sect. 359.4
       Current & previous yr exp. renounced - sect. 359.2.1
       Cr. balance - development expense pool

   19. For the keyword QC-Resource-OV , pertaining to Quebec form CO-400:

       Basic amount
       Amount for accelerated expenses

   20. For the keyword Alb-TaxCr , pertaining to the Alberta AT1 return

       QET tax credit

   21. For the keyword EXPERIENCE-WORKER , pertaining to Quebec form CO-1029.8.33.TE:

       Experienced workers retention tax credit - SMEs

   22. For the keyword ReturnMail , pertaining to the CRA T2 Auto-fill service:

       Mailing address is not up to date

       The following description was added for this option:

       CRA T2 Auto-fill service

       The CRA has sent one or more items to this address in the past and it was returned to them as undeliverable. To protect the security of your information, the CRA may stop sending mail to you until you update this address with them. You can still view your mail at canada.ca/my-cra-business-account.

   23. For the keyword Que-Credits , pertaining to the Quebec corporate return CO-17:

       Support the print media companies

   24. For the keywords Tax-Credit-Add and Tax-Credit-Ded , pertaining to Quebec form CO-17.A.1:

       104 Employee training tax credit - SMB
       105 Digital transformation of print media companies
       106 Pyrolysis oil production in Quebec
       107 Retention of experienced workers - SMB
       108 Support the print media companies

   25. For the keyword ExperienceWorker , pertaining to Quebec form CO-1029.8.33.TF:

       Employee eligible for experienced worker tax credit

10. Revised options

    1. For the keyword ProvITCExp within the CCA-Class group, pertaining to federal Schedule 381:

       M&P equipment ITC acquired before July 1, 2019

    2. For the keyword ProvCr-Alloc in the CCA-Class group, pertaining to federal Schedule 381:

       Qual. prop. from partnership before July 1, 2019 - sch. 381
       Qual. prop. from trust before July 1, 2019 - sch. 381

    3. For the keyword RenounceCROV.s in the SR&EDInfo group, pertaining to federal Schedule 381:

       Credit renounced earned before July 1, 2019

    4. For the keyword Resource , pertaining to Quebec form CO-400:

       Development expenses (mining/other corporation)

11. Deleted options

    1. From the keyword ProvITCExp within the CCA-Class group, pertaining to federal Schedule 381:

       M&P equipment ITC acquired before April 12, 2017

    2. From the keyword ProvITCExp , pertaining to federal Schedule 392:

       Data processing buildings purchased - Man.
       Data processing buildings leased - Man.
       Data processing centre property purchased - Man.
       Data processing centre property leased - Man.
       Data processing property purchased - Man.
       Data processing property leased - Man.

    3. From the keyword ProvITCExp , pertaining to federal Schedule 393:

       Man. nutrient management tax credit before April 12, 2017

    4. From the deleted keyword PROVITC-ADD, pertaining to federal Schedule 392:

       Data processing centre property for building lessor - Man.
       Data processing centre building for building lessor - Man.

    5. From the deleted keyword NEIGHBOUR-ALIVE, pertaining to federal Schedule 391:

       Neighbourhoods alive! tax credit - Man.

    6. From the keyword ProvCr-Alloc in the CCA-Class group, pertaining to federal Schedule 381:

       Qual. prop. from partnership bef. April 12, 2017 - sch. 381
       Qual. prop. from trust before April 12, 2017 - sch. 381

    7. From the keyword ProvCr-Alloc in the CCA-Class group, pertaining to federal Schedule 392:

       Credit allocated from a partnership - sch. 392

    8. From the keyword RenounceCROV.s in the SR&EDInfo group, pertaining to federal Schedule 381:

       Credit renounced earned before April 12, 2017

    9. From the deleted keyword ADJUST-INC, not pertaining to any specific form:

       Income from Crown royalties
       Crown royalties paid
       Resource allowance
       Resource loss
       Deemed proceeds of disposition
       Deemed purchase price

    10. From the keyword LRIP-PrevYr , pertaining to federal Schedule 54:

        Income for credit union deduction

    11. From the deleted keyword PREV-YR-INFO.N, pertaining to federal Schedule 391:

        Eligible donations before April 12, 2017 - previous 4 years
        Credits earned - previous four years

    12. From the keyword Crown-Info , pertaining to federal Schedule 504:

        Crown charge paid/payable to Crown
        Disposition of petroleum
        Payments made to reimburse Crown charges
        Corp. share of partnership mining tax
        Corp. share of partnership crown charge

    13. From the deleted keyword POLITICAL-AMT, pertaining to federal form T3010 and Quebec form TP-985.22:

        Total amount spent on political activities
        Portion spent on gifts made to qualified donees

    14. From the keyword Expenditures.c , also pertaining to federal form T3010 and Quebec form TP-985.22:

        Political activity expenditures

    15. From the deleted keywords STAFF-RESOURCE, VOLUNTEER-RESOURCE, FINANCIAL-RESOURCE and PROPERTY-RESOURCE, pertaining to federal form T3010:

        Media releases and advertisements
        Conferences, workshops, speeches or lectures
        Publications (printed or electronic)
        Rallies, demonstrations, or public meetings
        Petitions, boycotts (calls to action)
        Letter writing campaign (printed or electronic)
        Internet (Web site, social media)
        Gifts to qualified donees
        Other (specify)

    16. From the keyword Amount-Gifts , also pertaining to federal form T3010 and Quebec form TP-985.22:

        Amount of gifts intended for political activities