DT Max - What's new for T1/T2 Internet version 25.01?

What's new for T1/T2 Internet version 25.01?

The latest DT Max program update is now available for downloading. It features the T1/TP-1 program for the tax years 2009 to 2021 inclusively and the T2 program for fiscal periods ending from 2009 to 2022 and fully supports Corporation Internet Filing (T2, CO-17 and AT1).

Please note that in regard to the T1/TP-1 program, version 25.01 supports paper filing but does not support EFILE transmission for taxation year 2021 due to its early release date. The EFILE module will be integrated in the next version of DT Max that will be stamped 25.10 and made available via www.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 2022.

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 25.10 of DT Max T1.

In this version...

DT Max T1

Program certification
Version highlights
New forms
Revised forms
New diagnostics
New keywords
Deleted keywords
New options
Deleted options
Preliminary status advisory
DT Max references (links to our Knowledge Base)

DT Max T2

Program certification
Version highlights
New forms
Revised forms
Deleted forms
New keywords
Revised keywords
Deleted keywords
New options
Revised options
Deleted options

DT Max T1

Program certification

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

Federal: RC-21-119

Quebec: RQ21- TP01

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

Likewise, the paper versions of Quebec forms TPZ-1029.MD.7, TPZ-1029.MD.8 and TPZ-1029.MD.9 have also been approved under authorization numbers TPZ-1029.MD.7-202110-IP001, TPZ-1029.MD.8-202110-IP001 and TPZ-1029.MD.9-202110-IP001 respectively.
Version highlights
1. Client suggestions implemented in version 25.01
  1. Optimizing the RRSP deduction on the federal return
    
    Q: When the taxpayer does not need all the RRSP contributions on their federal return, could the program automatically limit the amount of the RRSP deduction and carry forward unused contributions to the following year?
    
    A: As of tax year 2021, when the individual does not need all their RRSP contributions to reduce their federal tax payable, DT Max will automatically limit the RRSP deduction and carry forward the unused contributions to the following year. A message will also be generated in the optimization report.
  2. Displaying the marital status on December 31 on the summaries
    
    Q: Would it be possible to add a line in the tax return summaries to display the client's marital status as of December 31?
    
    A: As of tax year 2021, information regarding the taxpayer's marital status on December 31 will be displayed in the following summaries: the executive summary, the tax return summary, the combined tax return summary (with spouse) as well as the T1 and TP1 returns' summary.
2. Canada Workers Benefit (Schedule 6)
  
  Introduction of a secondary earner exemption
  
  To improve work incentives for people who are living as a couple, a "secondary earner exemption" is now added to line 14 of Schedule 6. This exemption allows the spouse or common-law partner with the lowest working income to deduct up to $14,000 of working income in calculating the adjusted family net income.
  
  Revised amounts
  
  Rates and income thresholds for the Canada Workers Benefit have been revised for 2021.
3. Climate Action Incentive (Schedule 14) - Ontario, Manitoba, Saskatchewan and Alberta
  
  The Government of Canada has announced its intention to pay out the Climate Action Incentive (CAI) in the form of a quarterly benefit. If the taxpayer is eligible, they will automatically receive their payments from the IAC four times a year, starting in July 2022. To receive their payments, they must complete a tax return, even if they have not received any income during the year.
  
  Following this announcement, the refundable credit relating to the CAI that could be claimed in the past (years 2018 to 2020) on line 45110 of the federal return for residents of Ontario, Manitoba, Saskatchewan and Alberta is no longer available as of tax year 2021.
  
  Line 45110 has now been deleted from the federal return for residents of these provinces. In addition, versions of Schedule 14 used to calculate this refundable credit for these provinces have also been replaced by a new federal Schedule 14.
  
  The CAI includes a base amount and a 10% supplement for residents of rural areas and small communities. The taxpayer must complete the new Schedule 14 only if they reside outside a census metropolitan area (CMA) and plan to continue to reside outside the same CMA on April 1, 2022. To determine if the taxpayer resides outside a CMA, go to canada.ca/census-metropolitan-areas.
4. Statement of Employment Expenses for Working at Home Due to COVID-19: Temporary flat rate method
  
  In 2020, the Canada Revenue Agency introduced Form T777S as well as the temporary flat rate method to calculate home office expenses. This method is intended for employees who have worked from home due to COVID-19. Employees can use this method if they have worked more than 50% of the time from home for a period of at least four consecutive weeks due to the COVID-19 pandemic. They can claim $2 for each day that they worked from home during that period, as well as $2 for each additional day they worked from home due to the COVID-19 pandemic, up to a maximum of $400 (200 working days) per person in 2020.
  
  In 2021, the maximum amount has been increased from $400 to $500 for the temporary flat rate method.
5. Persons who received social assistance payments not eligible to claim certain Manitoba refundable credits (MB479)
  
  If the taxpayer (or their spouse or common-law partner) received social assistance payments, line 65 (61255) of Form MB479 must be completed. According to the new instructions for this line, if the taxpayer (or their spouse or common-law partner) received a T5007 slip from the Government of Manitoba, they are not eligible to claim certain refundable credits, unless box 14 of their slip T5007 and/or that of their spouse or common-law partner contains a fraction. Enter zero on line 65 if there is no fraction in this box.
  
  In the past, these refundable credits were granted when box 14 had no fraction. As of 2021, the new instruction to enter zero when box 14 has no fraction has the effect of completely eliminating the following refundable credits: the personal tax credit, the education property tax credit, the seniors' school tax rebate and the school tax credit for homeowners.
  
  Note that the elimination of these refundable credits only applies if the T5007 slip was issued by the province of Manitoba. If the slip was issued by the federal government or by a province other than Manitoba, then box 14 does not apply and these refundable credits remain eligible. In this case, it is important to indicate the source of the slip using the new keyword Payer-Province added in the keyword group T-Slip for the T5007.
6. Repayment of COVID-19 benefit amounts
  
  If the taxpayer repaid in 2021 some COVID-19 federal benefit amounts that they received in 2020, the repaid amount will be shown in box 201 of the T4A slip, or on the T4E slip with the other employment insurance (EI) amounts repaid.
  
  The taxpayer can choose to claim a deduction on line 23200 in their 2020 return (the year the benefit was received) or on line 23210 in their 2021 return (the year the benefit was repaid). The taxpayer can also choose to split the deduction between these two returns, provided that the total deduction does not exceed the repaid amount.
7. Efiling of tax returns for individuals who are Canadian residents or factual residents in Canada and have a foreign mailing address
  
  For tax year 2021 and subsequent tax years, the EFILE service will accept T1 tax returns with a non-Canadian mailing address for Canadian residents and factual residents.
  
  When individuals indicate in the keyword Prov-Residence that they reside in a Canadian province on December 31, 2021, but that their mailing address is located outside Canada, their return may be eligible for EFILE only if they are a resident of Canada or a factual resident of Canada. This information should then be confirmed using the new keyword RESIDENT-CANADA .
8. SIN's first five digits hidden on Form RC71 and on the federal Authorization/Cancellation request - signature page form
  
  Starting in tax year 2021, the CRA will recognize Form RC71, Statement of Discounting Transaction, as well as the federal Authorization/Cancellation request - signature page form, that contain an electronic signature as having met the signing requirements under the Income Tax Act. The CRA has authorized tax software designers to hide the SIN's first five digits on these forms for security and privacy reasons.
  
  As a result, you will notice that the SIN's first five digits on these forms are now hidden.
9. E-signature of Form RC71
  
  As of 2021, if the RC71 form is electronically signed by the taxpayer, the date and time of the electronic signature is required for the purposes of electronic transmission of the return. This information must be entered in the keyword group E-Signature .
  
  When Form RC71 is electronically signed, use the keywords E-Sign-Date and E-Sign-Time to indicate the date and time when the form was electronically signed. The date and time of the electronic signature will be included with the data transmitted electronically. Note that the date transmitted to the Canada Revenue Agency electronically must match the date indicated on Form RC71.
10. New version of Form T2201, Disability Tax Credit Certificate
  
  Due to changes in the rules respecting mental functions necessary for everyday life, life-sustaining therapy and the calculation of therapy time, this form has been completely overhauled, increasing from 6 to 16 pages.
11. Enhancement of the eligible educator school supply tax credit (line 46900 of the federal return)
  
  In order to support eligible teachers or early childhood educators in Canada, the eligible educator school supply tax credit (line 46900 of the federal return) has been enhanced to allow them to claim a 25% refundable tax credit (compared to 15%) up to a maximum of $1,000, and to ensure that purchased supplies may be eligible, regardless of where they are used.
  
  In addition, the list of eligible teaching supplies has also been expanded to include electronic devices such as graphing calculators, digital timers and distance learning tools.
12. Quebec: Enhancement in the calculation of the tax credit for childcare expenses (Schedule C)
  
  Certain limits applicable to the calculation of the tax credit for childcare expenses have been increased. Thus, the maximum amount of eligible childcare expenses goes from $13,445 to $14,230 for a child with a severe and prolonged impairment in mental or physical functions and from $9,825 to $10,400 for a child born after December 31, 2014. The rate table used to calculate this tax credit has also been modified.
New forms
Provincial
- NL479 - Newfoundland and Labrador Credits
- Schedule SK(12) - Saskatchewan Home Renovation Tax Credit
- SK479 - Saskatchewan Credit
- Schedule ON(12) - Ontario Seniors' Home Safety Tax Credit
Revised forms
Federal
- T1 - Income Tax and Benefit Return
  - Format of page 1 has been completely remodeled.
  - New line 23210 added for the repayment of COVID-19 benefit amounts.
  - Removal of line 45110 following the elimination of the Climate Action Incentive for residents of Ontario, Manitoba, Saskatchewan and Alberta.
  - The rate has increased from 15% to 25% for line 46900 pertaining to the eligible educator school supply tax credit.
- Schedule 2 - Federal Amounts Transferred from your Spouse or Common-Law Partner
  
  Addition of lines 8 to 11 used to calculate the spouse's or common-law partner's adjusted taxable income.
- Schedule 6 - Canada Workers Benefit
  - Lines 13 and 14 added to calculate the secondary earner exemption.
  - Rates and income thresholds have been revised.
- Federal Worksheet for lines 12000, 12010, 12100 and 22100 (Statement of investment income, carrying charges, and interest expenses)
  - New work chart added for lines 12000 and 12010 pertaining to the taxable amount of dividends from taxable Canadian corporations.
  - New work chart added for line 12100 pertaining to interest and other investment income.
  - In the existing work chart for line 22100 pertaining to Carrying charges, interest expenses, and other expenses, line 3 for Other expenses has been added.
- T90 - Income Exempt from Tax under the Indian Act
  
  Lines 14 and 15 added to deduct net losses (net rental losses and net self-employment losses) from the total exempt income.
- T1256-1 - Manitoba Small Business Venture Capital Tax Credit (Individuals)
  
  Line 2A was added due to the increase of the maximum amount from $202,500 to $225,000 for shares issued after April 6, 2021.
- T777S - Statement of Employment Expenses for Working at Home Due to COVID-19
  
  For the temporary flat rate method, the maximum amount has been increased from $400 to $500.
- T2125 - Statement of Business or Professional Activities
  
  In Part 5, addition of line 5B relating to the Canadian journalism labour tax credit allocated in the year, as indicated in box 236 of the T5013 slip.
- T2201 - Disability Tax Credit Certificate
  
  This form has undergone a complete overhaul, increasing from 6 to 16 pages.
Provincial
- PE428 - Prince Edward Island Tax and Credits
  
  Line 58365 added regarding the children's wellness tax credit.
- SK428 - Saskatchewan Tax
  
  Line 58340 added regarding the Home Renovation Expenses.
- MB479 - Manitoba Credits
  - Changes were made to the education property tax credit, the seniors' school tax rebate, and the school tax credit for homeowners.
  - Addition of line 61495 pertaining to the new refundable teaching expense tax credit.
- ON479 - Ontario Credits
  - Line 63055 added pertaining to the new Ontario jobs training tax credit.
  - Removal of line 63280 pertaining to the Ontario apprenticeship training tax credit due to the expiration of this credit.
- YT(S14) -Yukon Government Carbon Price Rebate
  
  Line 25 added pertaining to the eligible Yukon UCC allocated from partnerships.
Quebec
- TP-1 - Income Tax Return
  
  Removal of line 151.
- TPF-1.X - Keying Summary for the Schedules of the Income Tax Return and Forms TP-274-V, TP-752.PC-V, TP-1029.TM-V and TP-1029.9-V
  - Addition of Form TP-25, Income Tax Payable by an Individual Resident in Canada, Outside Quebec, Who Carries On a Business in Quebec, in the barcode content.
  - Addition of Form TP-59.S, Expenses Related to Working Remotely Because of the COVID-19 Pandemic, in the barcode content.
  - Removal of Schedule O due to the elimination of this schedule.
- Schedule C - Tax Credit for Childcare Expenses
  - Box 18 added.
  - The maximum amount of eligible child care expenses increases from $13,445 to $14,230 for a child with a severe and prolonged impairment in mental or physical functions and from $9,825 to $10,400 for a child born after December 31, 2014.
  - The rate table used to calculate this tax credit has also been changed.
- Schedule M - Interest Paid on a Student Loan
  
  This schedule has been moved to be included on the same form as Schedule L.
- TP-22 - Income Tax Payable by an Individual Who Carries On a Business in Canada, Outside Quebec
  
  Line 37.1 added for the home buyers' tax credit.
- TP-59.S - Expenses Related to Working Remotely Because of the COVID-19 Pandemic
  
  Addition of lines 14.3 and 14.5 pertaining to the amount carried forward from the previous year.
- TP-752.HA - Home Buyers' Tax Credit
  
  Field 7.1 added to enter the home acquisition date.
- TP-766.3.4 - Income Tax on Split Income
  
  Lines 90 to 100 added in Part 3.6.
- TP-1029.9 - Tax Credit for Taxi Drivers or Taxi Owners
  
  The tax credit for taxi owners has been eliminated as of the tax year or fiscal year, as applicable, starting after October 9, 2020.
In-house forms
- Tax return summary, Tax return summary - Combined (with spouse), T1 and TP1 returns' summary
  
  Line "Marital status on December 31" added.
New diagnostics
1. Notes and diagnostics
  
  Federal
  1. Registering for the GST
    
    The gross business income is greater than $30,000 and there is no tax registration number in the keyword GST-NUMBER for the following business income: XX
    
    Warning
    You may be required to register for the GST depending on the goods or services sold.
  2. RC381 - Inter-provincial calculation for CPP and QPP contributions and overpayments
    
    Based on the calculation in Part 3 of RC381 Form, the taxpayer may be able to make additional contributions. See Form CPT20, Election to Pay Canada Pension Plan Contributions.
  3. Schedule 8 - Canada Pension Plan Contributions and Overpayment
    
    Based on the calculation in Part 3 of Schedule 8, the taxpayer may be able to make additional contributions. See Form CPT20, Election to Pay Canada Pension Plan Contributions.
  4. 23210 Federal COVID-19 benefits repayment
    
    There is an entry at line 23210. Please ensure that the amount of federal COVID-19 benefits repayment at this line has not already been claimed on your client's 2020 return at line 23200.
  Provincial
  1. Saskatchewan - 428 Home renovation expenses
    
    You have entered expenses that are not eligible. The eligible expenses must be incurred between October 1, 2020, and December 31, 2021.
  2. Saskatchewan - 428 Home renovation expenses
    
    The taxpayer is not entitled to the Home renovation expenses because the following conditions have not been met:
    - to be a resident of Saskatchewan;
    - the total eligible expenses must be in excess of $1,000 (base amount).
  Quebec
  1. Registering for the QST
    
    The gross business income is greater than $30,000 and there is no tax registration number in the keyword PST-NUMBER for the following business income: xx
    
    Warning
    You may be required to register for the QST depending on the goods or services sold.
  2. Schedule K - Box 54
    
    You indicated with the keyword SITUATION that the taxpayer does not have to pay a premium because he/she was at least 18 but under 26, attended an educational institution on a full-time basis and did not have a spouse.
    
    DT Max did not complete box 54 because the taxpayer does not meet the conditions.
  3. TP-128 - Portion of the immovable reserved for personal use (line 36)
    
    You have not entered the portion of the immovable reserved for personal use with the keyword OWN-USE-% for the following rental income: xx
    
    DT Max has therefore considered that there is no personal use.
  4. 445 QPP contribution
    
    Based on the calculation in Part 3 of RC381 Form, the taxpayer may be able to make additional contributions by using the keyword CPP/QPP-METHOD.
    
    See work chart 445, QPP contribution.
  5. 445 QPP contribution
    
    Based on the calculation in Part 2 of Schedule 8, the taxpayer may be able to make additional contributions by using the keyword CPP/QPP-METHOD.
    
    See work chart 445, QPP contribution.
2. Error prevention report
  
  Federal
  1. T657 - Capital gains deduction
    
    The amount of capital gains deduction claimed in prior years is greater than the amount of the eligible taxable capital gain for the following years:
    
    Year Taxable capital gains * Capital gains deduction
    
    * The eligible taxable capital gains from prior years cannot be lesser than the capital gains deductions claimed for those years.
    
    Please verify your data entries in the keyword group CAP-HISTORY.
  Quebec
  1. 452 QPP or CPP overpayment
    
    You have more than one T4 slip and the sum of the employee's QPP/CPP contributions is greater than the maximum amount. DT Max carried the excess to line 452 of the Quebec return.
    
    Please review your data and make sure line 452 is not too high.
  2. TP-128 - Debts (mortgage loans and other loans) (line 600)
    
    When there is an interest expense, the amount of debts with respect to the immovable at the end of the year must be entered on line 600. You must enter this amount using the keyword DEBTS.AFF for the following rental income: XX
  3. TP-726.7 - Capital gains deduction on qualified property
    
    The amount of capital gains deduction claimed in prior years is greater than the amount of the eligible taxable capital gain for the following years:
    
    Year Taxable capital gains * Capital gains deduction
    
    * The eligible taxable capital gains from prior years cannot be lesser than the capital gains deductions claimed for those years.
    
    Please verify your data entries in the keyword group CAP-HISTORY.
3. Optimization report
  
  Federal
  1. 20800 RRSP deduction
    
    DT Max has limited the amount of the RRSP deduction on line 20800 of the federal return because the taxpayer does not need all the RRSP contributions to reduce their federal tax payable. The unused contributions have been carried forward and can be used to reduce income tax in subsequent years.
    
    If you want to change the program's election, use the keyword RRSP-TO-DEDUCT to enter the amount.
New keywords
1. In the T-Slip keyword group, pertaining to the Quebec RL-19 slip:
  1. Advance-Caregiver : RL-19 Box H - Advanced payments of the tax credit for caregiver [Que. L.441].
2. In the keyword Home-address from the Home-Buyers-Amt keyword group, pertaining to the Quebec home buyers' tax credit:
  1. AcquisitionDate.ha : Home acquisition date (TP-752.HA Part 2).
3. In the CTC-Account keyword group, pertaining to the Canadian training credit:
  1. CTC-Limit : Limit the amount you can to claim for the Canada training credit.
4. In the Sport-Recreation keyword group, pertaining to activities eligible for the Saskatchewan active families benefit:
  1. SportReimbursement : Amount of reimbursement received for eligible activities (not included in income) [SK479 line 59800]
5. In the Sport-Recreation keyword group, pertaining to the Newfoundland and Labrador physical activity tax credit:
  1. ProgramName-Date : Date of receipt and the name of program or organization.
  2. AssistanceReceived : Amount of assistance received or receivable included in the amount paid.
6. In the SmartStart section entitled "Carrying charges, investment expenses":
  1. Other-Expenses : Other expenses paid to earn income from investments [Fed. L.22100] [Que. L.231].
7. In the T-Slip keyword group, pertaining to the T5007 slip:
  1. Payer-Province : Payer's province - if different from province of residence.
8. In the T-Slip keyword group, pertaining to the Quebec RL-10 slip regarding Fondaction shares:
  1. AMOUNT-PAID-1 : RL-10 Box G1 - Amounts paid before June 1st, 2021, to purchase shares of the fund.
  2. TAXCREDIT-1 : RL-10 box H1 - Tax credit equal to 20% of the amount in box G1 [Fed. L.41400] [Que. L.424].
  3. CANCELTAXCREDIT1 : RL-10 Box J1 - Cancelled tax credit (20% of all or part of the amount in box I).
9. In the T-Slip keyword group, pertaining to the T4E slip:
  1. CERB-REPAID : Repayment of the CERB (this amount is included in box 30) [Fed. L.23210] [Qué. L.246].
10. In the keyword group T-Slip pertaining to the Quebec RL-29 slip:
  1. Elect-Indian-QPP : Want to make a QPP contribution on those earnings (Yes/No).
    
    This keyword appears in the RL-29 slip only if the taxpayer's Indian status is confirmed via the keyword Indian .
11. In the keyword group T-Slip pertaining to the T101 slip:
  1. Prov-Res-Exp.t : T101 boxes 141, 144, 145 - Expenses qualifying for a provincial tax credit.
12. In the SmartStart section entitled "Mailing address":
  1. RESIDENT-CANADA : Is the client a resident in Canada or a factual resident of Canada?
13. In the keyword group ProvCredit for Ontario residents:
  1. InvSeparationElec : Involuntary separation - Choose to apply individually for the OEPTC, the NOEC, or the OSHPTG?) [ON-BEN L.61080]
Deleted keywords
1. In the T-Slip keyword group, pertaining to the T4E slip:
  1. EIB-COVID-19
2. In the SmartStart section entitled "Provincial tax and credits", the following keywords have been deleted following the elimination of the Ontario apprenticeship training tax credit:
  1. Apprentice-Train
  2. Apprent-BusName
  3. Elig-Number.o
  4. Partnership.o
  5. BusNumber.o
  6. Apprentice-Name
  7. Elig-Expenditure
  8. ApprenticeCr-OV
New options
1. For the keyword Other-Income.t , pertaining to box 028+ of the T4A slip in the T-Slip keyword group:
  
  [133] F11500 Variable payment life annuity [RZ]
  [201] F23210 Repayments related to fed. COVID-19 [O-9]
  [201] F23200 Repayments related to Prov. COVID-19 [O-9]
  [201] F23200 Repay. of retain essential workers [O-8]
  (This option appears only for residents of Quebec.)
  [205] F13000 One-time payment for older seniors [RY]
  Memo [210] Postdoctoral fellowship income
  [211] F13000 Can. worker lockdown Benefit (CWLB) [0-10]
2. For the keyword Reason pertaining to the reason of the arrival or the departure (Qué. LN 18) in the Non-Resident keyword group:
  
  08 Claim refugee
3. For the keyword Interest , in the SmartStart section entitled "Investments without having a T-slip":
  
  Amounts credited not received (such as reinvestments)
  Interest on any tax refund received (notice of assessment)
  Amounts included this year but reported in previous years
4. For the keyword RepaidAmount, in the SmartStart section entitled "Additional deductions":
  
  Unused RRSP, PRPP and SPP contrib. (T746), Spousal plan
5. For the keyword Transf-Info , pertaining to federal Schedule 2 regarding transfers to the spouse whose tax return is not processed:
  
  Line 30000 - Basic personal amount
  Total of lines 30800 to 31350 (if applicable)
  Line 32300 - Tuition and education amounts
6. For the keyword Transfer-OV , pertaining to the amounts paid for a dependant:
  
  PE428 - Children's wellness tax credit (P58365)
  NL479 - Physical activity tax credit
  SK479 - Active families benefit
7. For the keyword Optimize , pertaining to the transfers between spouses:
  
  ON - Ontario seniors' home safety tax credit (Schedule 12)
  SK - Saskatchewan home renovation tax credit (Schedule 12)
  NL479 - Physical activity tax credit
8. For the keyword Income.bus in the Business group, pertaining to the T2125 - Business:
  
  Canadian journalism labour tax credit received in the year
9. For the keyword Footnotes.t4 in the T-Slip keyword group, pertaining to the T5013:
  
  YT(S14) - Eligible Yukon UCC allocated from partnership
10. For the keyword E-Signature pertaining to the e-signature:
  
  RC71 - Statement of discounting transaction
11. For the keyword JournalismLabour in the T-Slip keyword group, pertaining to box 236 of the T5013 slip:
  
  Claim credit and include in business income
  Claim credit only (already included in business income)
12. For the keyword SBVCTC in the ProvCredit keyword group, pertaining to the Manitoba small business venture capital tax credit (Form T1256-1):
  
  MB SBVCTC for shares issued before April 7, 2021 (T1256-1)
  MB SBVCTC for shares issued after April 6, 2021 (T1256-1)
Deleted options
1. For the keyword Footnotes.t in the T-Slip keyword group, pertaining to the T5013:
  
  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
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 25.10. Here is the list of the key forms bearing this mark:
Federal
- RC72 - Notice of the Actual Amount of the Refund of Tax
- T1206 - Tax on Split Income
- T2203 - Provincial and Territorial Taxes for Multiple Jurisdictions - 2021
- T2222 - Northern Residents Deductions for 2021
Quebec
- MR-14.A - Notice Before Distribution of the Property of a Succession
- TP-59.S - Expenses Related to Working Remotely Because of the COVID-19 Pandemic
- TP-350.1 - Calculation of the Deduction for Residents of Designated Remote Areas
- TP-752.0.14 - Certificate Respecting an Impairment
- TP-1029.SA - Senior Assistance Tax Credit 2021
In-house forms
- Estimated GST/HST Tax Credit for the period from July 2022 to June 2023
- Estimated Calculation for the Solidarity Tax Credit (July 1, 2022, to June 30, 2023)
- Estimated Calculation for the Family Allowance (Quebec) for the period July 2022 to June 2023
- Estimated Ontario Trillium Benefit (OTB) for July 2022 to June 2023 and the Ontario Senior Homeowners' Property Tax Grant (OSHPTG) for 2022
- Estimated Saskatchewan Low-Income Tax Credit for the period from July 2022 to June 2023
- Estimated British Columbia Climate Action Tax Credit for the period July 2022 to June 2023
- Estimated Nova Scotia Affordable Living Tax Credit and Poverty Reduction Credit for the period from July 2022 to June 2023
- Estimated Newfoundland and Labrador Income Supplement and Seniors' Benefit for the period from July 2022 to June 2023
- Estimated Prince Edward Island HST Credit for the period from July 2022 to June 2023
- Estimated Calculation for the Canada Child Benefit (CCB) for the period July 2022 to June 2023
- Estimated New Brunswick HST Tax Credit for the period from July 2022 to June 2023
- Estimated Northwest Territories Cost of Living Offset (NTCOLO) for the period from July 2022 to June 2023
- Estimated Yukon Government Carbon Price Rebate for Individuals for the period from July 2022 to June 2023
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 (2021)
Tax brackets and rates (2021)
Tax changes in DT Max (2021)

DT Max T2

Program certification

Federal

For DT Max T2 version 25.01, 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, 2022, under the DT43 stamp.

The certification date has been extended to May 31, 2022.

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 DT43 stamp.

Quebec

Version 25.01 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-2104.
Version highlights
1. Known issues fixed in version 25.01
  1. Carryforward for the keywords ERDTOH-CF and NERDTOH-CF
    
    The using of the ERDTOH balance for the dividend refund of the non-eligible dividends has to have a consequence for the following year. The consequence is a reduction of the carryforward of ERDTOH by the amount used for the dividend refund of non-eligible dividends when calculating the ending balance for the following year, which DT Max did not do automatically. This issue has been fixed with this version of DT Max T2.
2. Quebec efiling of insurance corporations
  
  Revenu Québec will now accept the electronic transmission of corporate returns when the corporation is an insurance corporation. As a result, this version of DT Max T2 now allows those transmissions for Quebec purposes.
  
  In addition, please note that insurance corporations can now efile amended tax returns.
3. Federal T183 electronic signature
  
  The User's defaults menu will now include a new option to specify how the EFILE authorization form(s), such as the T183 form, will be signed and dated.
  
  The applicable options are:
  - Form(s) will be signed in person
  - Form(s) will be signed electronically
  - Form(s) will be signed and dated electronically
  Should you wish to override this option for a specific file, you may do so through the Client-Signature keyword.
  
  If you intend to have clients sign the T183 form electronically, then DT Max must capture the date and time of the electronic signature. This information can be captured through the keywords E-Sign-Date and E-Sign-Time found within the E-Signature keyword group.
  
  Use the keyword E-Sign-Date to indicate the date the T183 form was electronically signed. The date specified on the T183 form will be transmitted to the Canada Revenue Agency. The time can be entered with the keyword E-Sign-Time . The date being transmitted to the Canada Revenue Agency must match the date specified on the T183 form.
  
  The T183 form must always be completed prior to transmitting the federal income tax return.
4. Alberta Consent Form: TRACS access required
  
  Do you represent multiple clients for Alberta corporate income tax?
  
  If yes, check out the new third-party organization portal in TRACS.
  
  The online portal allows third-party representatives, such as accounting firms, the ability to self-manage access to their client's corporate income tax accounts in TRACS.
  
  See Third-party organizations for information about how to enrol, how to add clients' accounts, how to add other representatives and how to create and manage groups.
  
  Third-party representatives can no longer request TRACS access to their client's corporate income tax accounts using paper or PDF versions of the Alberta Consent form (AT4930). The organization must enrol and use the new consent form generated within the third-party organization TRACS account.
  
  As of October 1, 2021, representatives will need to request TRACS access using the Manage Clients function in their third-party organization account.
  
  Previous versions of the Alberta Consent form (AT4930) (PDF) requesting TRACS access will no longer be accepted after September 30, 2021.
  
  As such, this form has been revised and the Authorize online access (TRACS) to an individual section of the form has been deleted.
5. 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 2022 increased from $61,600 to $64,900.
6. Schedule 200 - Direct deposit
  
  Please note that corporations can no longer start direct deposit nor update their banking information when filing their T2 return. As such, the Direct deposit request section on page 9 of Schedule 200 has been deleted and the keywords DirectDep, Branch-Num, Instit-Num and Account-Num within the RefundCode keyword group have been deleted.
7. Schedule 6, CO-17S.232 and AT1 Schedule 18: Treatment of capital gains from the disposition of certain partnership interests
  
  The CRA is revising the treatment of capital gains arising from the disposition of certain partnership interests under subsection 100(1).
  
  Under these circumstances, the taxable portion of the capital gain arising from such a disposition is increased from 50% to 100%.
  
  A new line 902 is added to Part 9 of Schedule 6 and to the Quebec in-house form CO-17S.232 to properly capture dispositions where more than 50% of the capital gain is taxable. The Alberta Schedule 18 has not been revised by the Alberta TRA at this time, but the calculation change has been made to the AT1 Schedule 18 in the program.
  
  The keyword CapitalProp with the option "Partnership interest capital gain (100% inclusion rate)" opens up the group to enter information relating to this revised treatment of capital gains from the disposition of certain partnership interests.
8. Form T1134 and taxation years that begin after 2020
  
  If your corporation has a taxation year that begins before 2021, a T1134(17) version of the form is required.
  
  If your corporation has a taxation year that begins after 2020, a T1134(21) version of the form is required.
  
  This version of DT Max T2 supports the T1134(17) version of this form only. The T1134(21) version of the form will be implemented in our next DT Max T2 release.
  
  Please note that should you be in a situation where the new T1134(21) is required due to the tax year beginning after 2020 and are in the process of entering the Foreign-Info group with either option "T1134 - Controlled foreign affiliates" or "T1134 - Not controlled foreign affiliates" selected, a pop-up message will appear instructing you to only use these options if the corporation's taxation year begins before 2021. Should you have already entered the group, then the T1134(17) will not be generated when the return is recalculated as the T1134(21) would need to be filed in this case.
9. Reminders
  1. Alberta Corporate Income Tax Schedules 13-21: Checking your pool balances
    
    Alberta income reconciliation schedules (Schedules 12 to 21) are only required to be filed if the corporation intends to claim a difference between Alberta and federal taxable income.
    
    If you are filing Alberta Schedules 13 to 21, we recommend that you check your pool balances before filing your Alberta corporate income tax return. Refer to page 2 of the notice of (re)assessment of the prior tax year-end for the corporation's correct ending pool balance.
    
    Incorrect reporting leads to delays in the processing of your return and any associated credits/refunds. Revisions to the corporation's taxable income and tax payable may also occur.
  2. Financial statements and Quebec returns
    
    As required by the IN-417.A guide, the corporation is required to attach the financial statements and related notes in PDF or another format. In order to allow Revenu Québec to limit its interventions on your behalf, please attach these documents.
New forms

Quebec
- COR-17.U - Corporate Income Tax Return Data (Barcode Summary)
- CO-771.CH - Election Concerning the Number of Employee Remunerated Hours for Purposes of Calculating the Small Business Deduction (taxation year ending after June 30, 2020, but before July 1, 2021)
  
  The new form CO-771.CH must be completed by any corporation that wishes to make an election concerning the number of employee remunerated hours for a taxation year ending after June 30, 2020, but before July 1, 2021. A corporation that makes the election can, when determining whether it can claim the small business deduction (SBD) or when calculating its SBD rate for the year, apply the number of remunerated hours it used to determine its eligibility for the SBD or to calculate its SBD rate for the previous taxation year.
  
  Use the keyword Election-CO771CH to make this election.
  
  A corporation that is a member of a partnership can also make the election to determine whether it can claim the SBD with respect to its share of the income of the partnership for the corporation's taxation year in which the partnership's fiscal period ends, after June 20, 2020, but before July 1, 2021. The election will allow the corporation to apply the number of the partnership's employee remunerated hours it used to determine the partnership's eligibility for the SBD or to calculate its SBD rate for the previous fiscal period.
  
  Use the keyword Elect-CO771CH within the RelatedParty group with the option "Partnership - corp is partner" to make this election.
Revised forms

Federal
- Schedule 200 - T2 Corporation Income Tax Return (2021 and later tax years)
  
  The form has been updated by the CRA. New line 352 added for Employer deduction for non-qualified securities.
  
  Calculations about the first tax year starting after 2018 (RDTOH and GRIP - General rate income pool) were removed. The result was used in lines 520 and 535, which were also modified.
- Planning Summary - Federal 2021
  
  A new line 352, Employer deduction for non-qualified securities, has been added in the Taxable income section of the form due to the addition of new line 352 on Schedule 200.
  
  In the Refundable dividend tax on hand section of the form, lines 460, 465 and 480 have been deleted. This is due to these lines being deleted on Schedule 200 (T2 Corporation Income Tax Return).
- Schedule 200 Summary for 2021 taxation year (Federal 5-year summary)
  
  A new line 352, Employer deduction for non-qualified securities, has been added in the Taxable income section of the form due to the addition of new line 352 on Schedule 200.
  
  In the Refundable dividend tax on hand (tax year start after 2018) section of the form and for taxation years ending after 2020, amounts at lines 460, 465 and 480 will no longer apply due to the deletion of these lines on Schedule 200.
- Schedule 5 - Tax Calculation Supplementary - Corporations (2021 and later tax years)
  
  In the Nova Scotia section of the form, lines 565 and 836 referring to the Nova Scotia film industry tax credit have been deleted. As a result, the Cred-Film keyword option "Nova Scotia film industry" group has been deleted.
  
  In the New Brunswick section of the form, lines 595 and 850 referring to the New Brunswick film tax credit have been deleted.
- Schedule 6 - Summary of Dispositions of Capital Property (2011 and later tax years)
- Schedule 17 - Credit Union Deductions (2021 and later tax years)
  
  This form has been updated by the CRA.
  
  All lines pertaining to the calculation of the preferred-rate amount under subsection 137(4.3) for provincial income tax purposes in Saskatchewan have been deleted.
  
  In Part 3, Manitoba, lines referring to days in the tax year in 2019 have been deleted.
- Schedule 89 - Request for Capital Dividend Account Balance Verification
  
  This form has been updated by the CRA. Some cosmetic changes were made.
- Schedule 384 - Manitoba Paid Work Experience Tax Credit (2018 and later tax years)
  
  This form has been updated by the CRA and all lines pertaining to the non-refundable credit available for carryforward have been deleted since they no longer apply. Consequently, Part 9 and 10 of the form have been deleted and the Employment group option "Manitoba co-op education non-refund cr. (before 07/03/06)" and the related keywords have been removed.
- Schedule 388 - Manitoba Film and Video Production Tax Credit (2020 and later tax years)
- Schedule 389 - Manitoba Book Publishing Tax Credit (2021 and later tax years)
  
  This form has been updated by the CRA because this credit, which was scheduled to end December 31, 2024, has been made permanent.
- Schedule 411 - Saskatchewan Corporation Tax Calculation (2021 and later tax years)
  
  In Part 1 of the form, Income subject to Saskatchewan lower and higher tax rates, all lines pertaining to credit unions only have been deleted since they are now obsolete.
- Schedule 481 - Nunavut Corporation Tax Calculation (2021 and later tax years)
  
  This form has been updated by CRA and, as such, in Part 2, Nunavut tax before credits, lines referring to days in the tax year before July 1, 2019, have been deleted.
- Schedule 564 - Ontario Book Publishing Tax Credit (2009 and later tax years)
- Schedule 570 - Ontario Regional Opportunities Investment Tax Credit (2021 and later tax years)
  
  The Regional Opportunities Investment Tax Credit is a 10% refundable corporate income tax credit available to Canadian-controlled private corporations that make qualifying investments in eligible geographic areas of Ontario. The tax credit is available for eligible expenditures in excess of $50,000 and up to $500,000 in a year, for investments that become available for use on or after March 25, 2020.
  
  Ontario is temporarily doubling the Regional Opportunities Investment Tax Credit rate. The enhancement would allow corporations to claim a 20% credit.
  
  The enhanced credit would be available for eligible expenditures in excess of $50,000 and up to $500,000 for property that becomes available for use in the corporation's taxation year, and in the period beginning on March 24, 2021, and ending before January 1, 2023.
  
  New sections for capital cost of eligible property acquired after March 23, 2021, have been added in Part 1 and Part 2 of the form to account for the above enhancements.
- T183CORP - Information Return for Corporations Filing Electronically
- T2054 - Election for a Capital Dividend Under Subsection 83(2)
- T2WS1 - Worksheet 1 - Calculating your estimated tax payable and tax credits for 2022
  
  Please note that this form has no calculation support.
- T2WS2 - Worksheet 2 - Calculating your monthly instalment payments for 2022
- T2WS3 - Worksheet 3 - Calculating your quarterly instalment payments for 2022
Quebec
- CO-17 - Corporation Income Tax Return
  
  New code 19 has been added to lines 265 to 266 for the employer deduction in respect of non-qualified securities. Use the keyword Tax-Inc-Ded within the NetIncome group to enter this information.
- CO-17.CE - Online Commercial Activities of a Corporation
  
  This form can now be transmitted electronically for Quebec purposes.
- CO-17S.232 - Summary of Dispositions of Capital Property (2011 and later tax years)
- CO-771 - Calculation of the Income Tax of a Corporation
  
  This form has now been updated by Revenu Québec.
  
  In Part 3, Revenu provenant d'une entreprise admissible (Income from an eligible business), new code 18 has been added to lines 18ji to 18pi for the commercialization of innovations in Quebec. Use the keyword Tax-Inc-Ded within the NetIncome group to enter this information.
  
  New Part 12.2 (under Part 12 - Taux de la DPE applicable pour certaines annees d'imposition [SBD rate for certain taxation years]) has been added for a tax year that includes March 25 and 26, 2021.
- CO-1029.8.33.6 - Tax Credit for an On-The-Job Training Period (for expenses incurred before May 1, 2022)
  
  This form has been updated. The rate on line 91 has been changed to include the rate for the training start date after March 25, 2021, and before May 1, 2022.
- CO-1029.8.33.13 - Tax Credit for the Reporting of Tips
  
  The rates have been updated for calendar year 2021.
- CO-1029.8.36.DA - Tax Credit for the Development of E-Business
  
  This form has been modified with regard to the application of the rules for the accumulation of tax credits in parallel with the rules relating to the assistance amounts. As such, lines 21f and 21g have been added and lines 21 and 21b have been deleted in Part 2.2.1 of the form, Qualified salary or wages before application of the annual limit.
- CO-1029.8.36.DF - Tax Credit for Film Dubbing
  
  Form CO-1029.8.36.DF has been updated following the implementation of the measure New excluded amounts of assistance for the application of tax credits in the cultural sector (Measure 2.1) from the Information Bulletin BI-2020-12.
  
  In Part 2 of the form, Renseignements sur le doublage du film (Information on the film dubbing), tick boxes 09, 10 and 10a have been deleted because they are outdated. As a result, Cred-Film keyword options "QC film dubbing (before September 1, 2014)" and "QC film dubbing (after Aug. 31, 2014, & bef. March 27, 2015)" have been deleted.
  
  Part 4 of the form, Dépense admissible pour le doublage du film (Eligible expense for the film dubbing), was revised as a result of the removal of the allowable expenditure limit that applied to a taxation year that began before March 28, 2018 (Part 4.2). Lines 54, 56, 58, 60, 63, 64 and 72 have been withdrawn. Calculating the cumulative balance to account for the tax credit limit is no longer necessary since the limit no longer exists.
- CO-1029.8.36.II - Tax Credit for Investment and Innovation
  The form has been revised following the implementation of Measure 2.2 from the 2021-2022 Budget Speech.
  
  In order to encourage businesses to carry out their investment projects and to stimulate Quebec's economic recovery, the tax credit relating to investment and innovation will be temporarily increased.
  
  The tax legislation will therefore be amended to temporarily double the rates of the tax credit relating to investment and innovation so that the tax credit rate is equal to:
  - 40% for a specified property acquired to be used mainly in the low economic vitality zone;
  - 30% for a specified property acquired to be used mainly in the intermediate zone;
  - 20% for a specified property acquired to be used mainly in the high economic vitality zone.
  Part 6 has been modified in order to differentiate the specified expenses according to the dates on which they were incurred. This modification makes it possible to apply the correct rates of the tax credit (Budget Measure 2.2).
  
  Part 8.2.1 - Line 124
  
  The following brackets for each bullet of line 124 have been removed:
  - (si la société demande le crédit d'impôt à titre de membre d'une société de personnes, il s'agit plutôt de l'actif total de la société de personnes pour l'exercice financier précédent) (if the corporation claims the tax credit as a member of a partnership, it refers rather to the total assets of the partnership for the previous fiscal year;
  - (si la société demande le crédit d'impôt à titre de membre d'une société de personnes, il s'agit plutôt du revenu brut de la société de personnes pour l'exercice financier précédent) (if the corporation claims the tax credit as a member of a partnership, it refers rather to the gross income of the partnership for the previous fiscal year).
  In fact, section 1029.6.0.1.7.1 does not apply to the refund rate of the tax credit for a corporation that is a member of a partnership.
- CO-1029.8.36.PR - Tax Credit for the Digital Transformation of Print Media Companies
  
  Form CO-1029.8.36.PR has been revised following Measure 4.2 of the December 21, 2020, Information Bulletin 2020-15.
  
  Accordingly, the tax legislation will be amended so that, for the purposes of the refundable tax credit to support the digital transformation of print media companies, a corporation that is exempt from tax for a taxation year is an excluded corporation for such year, unless it is exempt from tax because of its qualification as a registered journalism organization.
  
  This amendment will apply to a taxation year that begins after December 31, 2019.
- CO-1029.8.36.PS - Tax Credit to Support Print Media Companies
  
  Form CO-1029.8.36.PS has been revised following Measure 4.2 of the December 21, 2020, Information Bulletin 2020-15.
  
  Accordingly, the tax legislation will be amended so that, for the purposes of the refundable tax credit to support the digital transformation of print media companies, a corporation that is exempt from tax for a taxation year is an excluded corporation for such year, unless it is exempt from tax because of its qualification as a registered journalism organization.
  
  This amendment will apply to a taxation year that begins after December 31, 2019.
- CO-1159.2 - Compensation Tax for Financial Institutions
  
  This form has been updated by Revenu Québec following the announced changes in the March 25 budget.
  
  In order for financial institutions to continue contributing to the funding of public services, the compensation tax for financial institutions will be maintained beyond March 31, 2024.
  
  The tax legislation will therefore be amended so that an amount of compensation tax must also be paid by a person that is a financial institution for a period after March 31, 2024. The terms and rates of the compensation tax that were to apply for the period beginning April 1, 2022, and ending March 31, 2024, will continue to apply after March 31, 2024.
- RD-1029.8.6 - Tax Credit for University Research or Research Carried Out by a Public Research Centre or a Research Consortium
  
  The form was modified following the release of the latest budget respecting the elimination of the requirement to obtain an advance ruling for R&D tax credits.
- TP-1029.9 - Tax Credit for Taxi Drivers or Taxi Owners
  
  This form has been updated by Revenu Québec and reflects some of the changes mentioned in the November 6, 2020, Information Bulletin.
  
  The refundable tax credit for holders of a taxi owner's permit will be eliminated for a fiscal period that begins after October 9, 2020, when the permit holder is a partnership and, in other cases, for a taxation year that begins after this date.
- TP-1086.R.23.12 - Costs Incurred for Work on an Immovable
  
  This form can now be transmitted electronically for Quebec purposes.
  
  Also, the group header keyword Labour-Costs has changed from an alphanumeric entry where the mailing address was entered to an option selection. Please verify your data entry and adjust accordingly as the new keywords Street.imm and City.imm were added within the Labour-Costs keyword group for the mailing address of the immovable. Please re-enter this information.
Alberta
- AT1 Alberta Corporate Income Tax Return - AT1 for 2004 and Subsequent Taxation Years
  
  This form has been updated. On page 2 of the AT1 Return, two new line numbers 95 and 96 have been added. Line 95 asks if the return was prepared by a tax preparer for a fee. If the answer is "Yes", then new line 96 allows you to enter the preparer's name or the firm name.
- AT1 Summary for 2021 taxation year (5-year summary)
  
  For taxation years ending after 2020, all amounts in the Schedule 5 - Royalty Tax Deduction section of the form will no longer apply due to the deletion of Alberta Schedule 5.
  
  For taxation years ending after 2020, all amounts in the Schedule 6 - Royalty Tax Credit section of the form will no longer apply due to the deletion of Alberta Schedule 6.
  
  For taxation years ending after 2020, all amounts in the Schedule 7 - Royalty Tax Credit supplementary information section of the form will no longer apply due to the deletion of Alberta Schedule 7.
- AT1 Planning Summary 2021
  
  Deletion of Alberta Schedule 5 - Royalty Tax Deduction.
  
  Deletion of Alberta Schedule 6 - Royalty Tax Credit.
  
  Deletion of Alberta Schedule 7 - Royalty Tax Credit supplementary information.
- AT1 Schedule 29 - Alberta Innovation Employment Grant
  
  This form has been updated by the Alberta government. On page 3 of the form, a new column (line 265) has been added in order to enter the taxable capital for the first preceding year of the corporation and the associated corporations under the Allocation of the Maximum Expenditure Limit table.
- Alberta Consent Form
- Annual Return for Alberta and Extra-provincial Corporation
  
  A new tick box has been added to indicate that there has been a change to the corporation's agent for service for Alberta and extra-provincial corporations.
  
  Due to the above change, the keyword Attorney-LastName has been changed to Agent-LastName .
  
  Use the keyword Change-Agent within the Agent-LastName subgroup in the AnnualReturn group with the option "Alberta" to tick the new box.
- Notice of Directors /Change of Directors for Alberta or Extra-provincial Corporation
  
  This form has been updated. In Parts 4 and 6 of the form, lines referring to whether the director is a non-resident have been deleted. In addition, the line asking if at least 1/4 of the members of the board of directors are resident Canadians has also been deleted.
In-house forms
- Assembly instructions
- Carryforward Schedule (Multiple jurisdictions)
  
  In the Manitoba - Carryforwards section of the form, the line referring to the Paid Work Experience Tax Credit (Schedule 384) has been removed since it no longer applies due to the deletion of line 200 on Schedule 384.
  
  The Alberta - Carryforwards section of the form has been deleted since all lines referring to the Royalty Tax Deduction (AT1 Schedule 5) have been deleted due to the deletion of AT1 Schedule 5.
- Client letter
Deleted forms

Federal
- Schedule 345 - Additional Certificate Numbers for the Nova Scotia Film Industry Tax Credit
- Schedule 365 - Additional Certificate Numbers for the New Brunswick Film Tax Credit
Alberta
- AT1 Schedule 5 - Alberta Royalty Tax Deduction
- AT1 Schedule 6 - Alberta Royalty Tax Credit
- AT1 Schedule 7 - Alberta Royalty Tax Credit/Deduction - Supplemental Information
New keywords
1. Standalone keyword pertaining to new Quebec form CO-771.CH:
  
  Election-CO771CH : CO-771.CH election, if yes enter number of employee remunerated hours for SBD purposes (prev. yr.)
  
  The keyword Election-CO771CH is used solely for purposes of Quebec form CO-771.CH.
  
  Form CO-771.CH must be completed by any corporation that wishes to make an election concerning the number of employee remunerated hours for a taxation year ending after June 30, 2020, but before July 1, 2021. A corporation that makes the election can, when determining whether it can claim the small business deduction (SBD) or when calculating its SBD rate for the year, apply the number of remunerated hours it used to determine its eligibility for the SBD or to calculate its SBD rate for the previous taxation year.
  
  If the corporation is making this election, use this keyword to enter the number of employee remunerated hours of the corporation for the previous taxation year.
  
  If the election applies and for purposes of Quebec form CO-771 line 07a, you must enter the keyword Hours-Employees and choose the option "Total number of hours paid for employees in prior year".
2. In the RelatedParty group, pertaining to new Quebec form CO-771.CH:
  1. Elect-CO771CH : CO-771.CH election, if yes enter number of employee remunerated hours for SBD purposes (prev. yr.)
    
    The keyword Elect-CO771CH is used solely for purposes of Quebec form CO-771.CH.
    
    A corporation that is a member of a partnership can also make the election to determine whether it can claim the SBD with respect to its share of the income of the partnership for the corporation's taxation year ending in the partnership's fiscal period, after June 20, 2020, but before July 1, 2021. The election will allow the corporation to apply the number of the partnership's employee remunerated hours it used to determine the partnership's eligibility for the SBD or to calculate its SBD rate for the previous fiscal period.
    
    If the corporation is making this election, use this keyword to enter the number of employee remunerated hours of the partnership for the previous fiscal period.
    
    If the election applies and for purposes of Quebec form CO-771 line 07a, you must enter the keyword Hours-Employees and choose the option "Total number of hours paid for employees in prior year".
3. In the Efile-Federal keyword group, pertaining to federal form T183CORP:
  1. Client-Signature : Specify how the efile authorization form(s) will be signed and dated
    
    The keyword Client-Signature is used to specify how the EFILE authorization form(s) will be signed and dated.
    
    For federal purposes this would include the T183 form.
    
    When the client is signing the T183 form electronically, we strongly recommend also specifying the date of the electronic signature, found under Part 3 of the T183 form, as well as the time of the electronic signature within the E-Signature keyword group.
4. In the new E-Signature keyword group, pertaining to federal form T183CORP:
  1. E-Signature : Select the form to be electronically signed
    
    The keyword E-Signature is used to specify the form which is to be electronically signed.
  2. E-Sign-Date : Date of the electronic signature
    
    Date specified within Part 3 of the T183 form:
    
    When selecting the option Client signed electronically, use the keyword E-Sign-Date to indicate the date on which the T183 form is to be electronically signed. The date and time will be transmitted to the Canada Revenue Agency. Any modification to the date and time must be made prior to requesting an electronic signature. The date being transmitted to the Canada Revenue Agency must match the date specified on the T183 form.
    
    When selecting the option Client signed and dated electronically, use the keyword E-Sign-Date to indicate the date on which the T183 form was electronically signed. If the T183 form is being electronically signed and dated, then it is the client who will be completing the date on the T183 form. The date and time of the T183 electronic signature are transmitted to the Canada Revenue Agency. The transmitted date must match the information specified on the electronically signed T183 form.
    
    The T183 form must always be completed prior to transmitting the federal income tax return.
  3. E-Sign-Time : Time of the electronic signature (HH:MM:SS)
    
    The keyword E-Sign-Time specifies the time the T183 form was electronically signed. The allowable format is HH:MM:SS.
    
    Note: If the return is being electronically signed and dated, then it is the client who will be completing the date on the T183 form. The time can be entered with the keyword E-Sign-Time . The date and time of the T183 signature is transmitted to the Canada Revenue Agency. The transmitted date must match the information specified on the electronically signed T183 form.
    
    The T183 form must always be completed prior to transmitting the federal income tax return.
5. In the Labour-Costs group, pertaining to Quebec form TP-1086.R.23.12:
  1. Street.imm : Street of the immovable
    
    This is the street of the immovable for which the Quebec statement of labour costs is completed.
  2. City.imm : City of the immovable
    
    This is the city of the immovable for which the Quebec statement of labour costs is completed.
6. In the AnnualReturn group, pertaining to the Alberta AT1 Annual Return:
  1. Change-Agent : Whether the corporation's agent for service has changed
    
    Use the keyword Change-Agent to indicate if the corporation's agent for service has changed.
    
    A notice of change of agent for service must be attached to the annual return. The appropriate notice can be obtained at: alberta.ca/corporations-cooperatives-organizations-change-notices.aspx
Revised keywords
1. Pertaining to Quebec form CO-1029.8.36.II:
  1. Zone.qi : Territory where property acquired to be used mainly
    
    For the purposes of the Quebec tax credit for investments and innovation (CO-1029.8.36.II), the tax credit rate applicable to a qualified corporation in respect of a specified property will be established based on the region where the property is acquired to be used mainly and will be equal to the following applicable rate:
    - if the property is acquired to be used mainly in the low economic vitality territory and specified expenses are incurred after March 10, 2020, but before March 26, 2021: 20%;
    - if the property is acquired to be used mainly in the low economic vitality territory and specified expenses are incurred after March 25, 2021, but before January 1, 2023: 40%;
    - if the property is acquired to be used mainly in the low economic vitality territory and specified expenses are incurred after December 31, 2022, but before January 1, 2025: 20%;
    - if the property is acquired to be used mainly in the intermediate economic vitality territory and specified expenses are incurred after March 10, 2020, but before March 26, 2021: 15%;
    - if the property is acquired to be used mainly in the intermediate economic vitality territory and specified expenses are incurred after March 25, 2021, but before January 1, 2023: 30%;
    - if the property is acquired to be used mainly in the intermediate economic vitality territory and specified expenses are incurred after December 31, 2022, but before January 1, 2025: 15%;
    - if the property is acquired to be used mainly in the high economic vitality territory and specified expenses are incurred after March 10, 2020, but before March 26, 2021: 10%;
    - if the property is acquired to be used mainly in the high economic vitality territory and specified expenses are incurred after March 25, 2021, but before January 1, 2023: 20%;
    - if the property is acquired to be used mainly in the high economic vitality territory and specified expenses are incurred after December 31, 2022, but before January 1, 2025: 10%.
2. For group header Labour-Costs , pertaining to Quebec form TP-1086.R.23.12:
  1. Labour-Costs : Costs incurred for work on immovable
    
    This keyword is to be used if you wish to file Quebec form TP-1086.R.23.12. This form is to be completed by a corporation that, as owner, tenant or administrator, incurred expenses during a taxation year, for the renovation, improvement, maintenance or repair of a building, a structure or land that is property located in Quebec, where the property was used in the course of carrying on a business or in order to earn income.
    
    This form is not required for filing if the corporation's assets of the prior year (including the assets of affiliated corporations) is $25 million or more.
3. In the AnnualReturn group, pertaining to the Alberta AT1 Annual Return:
  1. Change-Address.a : Whether the corporation's address or agent for service address has changed
    
    Use the keyword Change-Address.a to indicate if the corporation's address or agent for service address has changed.
    
    A notice of change of address or notice of address change for agent for service must be attached to the annual return. The appropriate notices can be obtained at: alberta.ca/corporations-cooperatives-organizations-change-notices.aspx
  2. Agent-LastName : Last name of agent for service
    
    Use the keyword Agent-LastName to enter the last name of the agent for service.
  3. First-Name.att : First name of agent for service
    
    Use the keyword First-Name.att to enter the first name of the agent for service.
  4. Firm-Name.att : Firm name of agent for service
    
    Use the keyword Firm-Name.att to enter the firm name of the agent for service.
Deleted keywords
1. From the EMPLOYMEMT group, pertaining to federal Schedule 384:
  1. TransAmalg: Credit transferred on amalgamation or wind-up.
  2. Amount-CF.e: Amount and year of origin of tax credit to carry forward.
2. From the RelatedParty group, pertaining to Quebec form CO-1029.8.36.II:
  1. GrossInc-PrevYr.m: Gross income of the qualified partnership - previous year.
3. From the Royalty keyword group when "Alberta" is selected, pertaining to the Alberta AT1 Schedule 5:
  1. Name.r: Name of predecessor, vendor, or corporation.
  2. Succession: Successored or unsuccessored resource property pool balance.
  3. CAN-Number: Alberta corporate account number (CAN).
  4. Event-Date: Date of event.
  5. Pool-CF: Successored or unsuccessored pool amounts carried forward.
  6. Addition-Pool: Amount of Canadian resource properties from acquisition or change in control.
  7. Res-Prop-Inc: Resource property income (paragraph 20(1)(c)).
  8. RoyDeductLim: Limit to royalty tax deduction claim.
  9. UnsuccessorCF: Unsuccessored resource pool amount carried forward from previous taxation year.
  10. Trans-ResPool: Transfer of resource pools that occurred during the year.
  11. Name-AcqCorp: Legal name of corporation who acquired the resource pools.
4. From the StatusChange group, pertaining to federal Schedule 200 - T2 Corporation Income Tax Return:
  1. RDTOHTrans: Refundable dividend tax on hand transferred from above corp.
5. From the RelatedParty group, pertaining to the Alberta AT1 Schedule 6:
  1. CrownRoy: Whether this associated corporation has Alberta crown royalties in its tax year.
  2. ShelterOV-As: AB crown royalty shelter alloc to assoc corp./ov.
  3. Shelter%-As: % of maximum AB crown royalty shelter alloc. to assoc. corp.
6. From the Royalty keyword group when "Alberta" is selected, pertaining to the Alberta AT1 Schedule 6:
  1. CredClaimed: Royalty tax credit instalments claimed in the tax yr.
7. From the Royalty keyword group when "Alberta" is selected, pertaining to the Alberta AT1 Schedule 7:
  1. Other-Royal: Other item eligible for the Alberta royalty tax deduction.
  2. Adj-Date: Date of adjustment.
  3. Adj-Source: Source of adjustment.
  4. Crown-Adj: Crown royalty adjustment.
8. From the RelatedParty group, pertaining to the Alberta AT1 Schedule 7:
  1. Partner-Roy: Share of partnership's applicable crown payments/royalties.
9. From the RefundCode group, pertaining to federal Schedule 200 - T2 Corporation Income Tax Return:
  1. DirectDep: Request to start/stop direct deposit.
  2. Branch-Num: Branch number.
  3. Instit-Num: Institution number.
  4. Account-Num: Account number.
New options
1. For the keyword CapitalProp , pertaining to the federal Schedule 6, the Quebec form CO-17S.232 and the Alberta AT1 Schedule 18:
  
  Partnership interest capital gain (100% inclusion rate)
2. For the new keyword Client-Signature , pertaining to federal form T183CORP:
  
  Form(s) will be signed in person
  Form(s) will be signed electronically
  Form(s) will be signed and dated electronically
3. For the new keyword E-Signature , pertaining to federal form T183CORP:
  
  T183 - Information return for EFILE
4. For the new keyword E-Sign-Date , pertaining to federal form T183CORP:
  
  Client signed electronically
  Client signed and dated electronically
5. For the keyword Expense-Alloc , pertaining to Quebec form CO-1029.8.36.II:
  
  Area low economic vitality expenses 26/3/21 to 31/12/22
  Area intermediate econ. vital. expenses 26/3/21 to 31/12/22
  Area high economic vitality expenses 26/3/21 to 31/12/22
6. For the keyword Labour-Costs , pertaining to Quebec form TP-1086.R.23.12:
  
  Costs incurred for work on an immovable (TP-1086.R.23.12)
7. For the keyword SR&ED-OV , pertaining to Quebec form RD-1029.8.9.03:
  
  Portion LN(181) for R&D bef. 11/03/20 - RD-1029.8.9.03 (ov)
8. For the keyword Letter-Data , pertaining to the client letter:
  
  CO-771.CH - Election - Number of employee remunerated hours for SBD
Revised options
1. For the keyword Wages-FinIns , pertaining to Quebec form CO-1159.2:
  
  Total salaries after March 31, 2022
2. For the keyword Days-FinIns , pertaining to Quebec form CO-1159.2:
  
  Days in tax yr after March 31/2022
3. For the keyword Expense-Alloc , pertaining to Quebec form CO-1029.8.36.II:
  
  Area low econ. vitality exp. bef. 26/3/21 or aft. 31/12/22
  Area interm. econ. vital. exp. bef 26/3/21 or aft 31/12/22
  Area high econ. vitality exp. bef 26/3/21 or aft 31/12/22
4. For the keyword Zone.qi , pertaining to Quebec form CO-1029.8.36.II:
  
  Low economic vitality territory
  Intermediate economic vitality territory
  High economic vitality territory
Deleted options
1. From the keyword Prev-Yr-Info , pertaining to Quebec form CO-1029.8.36.DF:
  
  Film dubbing expenditures - previous years
  Qualified film dubbing expenditures - prev. years
2. From the keyword Cred-Film , pertaining to Quebec form CO-1029.8.36.DF:
  
  QC film dubbing (before September 1, 2014)
  QC film dubbing (after Aug. 31, 2014, & bef. March 27, 2015)
3. From the keyword Cred-Film , pertaining to federal Schedules 345 and 365:
  
  Nova Scotia film industry
  New Brunswick labour incentive film
4. From the keyword Employment , pertaining to federal Schedule 384:
  
  Manitoba co-op education non-refund cr. (before 07/03/06)
5. From the deleted keyword Trans-ResPool, pertaining to the Alberta AT1 Schedule 5:
  
  Yes - disposition of Canadian resource property
  Yes - change in control
  Yes - ceased to be exempt from tax
  Yes - section 20(8) does not apply
  No transfer of resource pools
6. From the deleted keyword Succession, pertaining to the Alberta AT1 Schedule 5:
  
  Unsuccessored resource pool
  First successored resource pool
  Second successored resource pool
7. From the deleted keyword CredClaimed, pertaining to the Alberta AT1 Schedule 6:
  
  Credited to tax account
  Received in cash
8. From the keyword Pref-Rate , pertaining to federal Schedule 17:
  
  Filing corp.'s preferred rate - end of prior year (SK)
  Preferred rate transf. on amalgamation/wind-up (SK)
9. From the keyword CrUnionDedOV , pertaining to federal Schedule 17:
  
  Permanent establishment in SK (LN 2C of Sch. 17)
10. From the deleted keyword Partner-Roy, pertaining to the Alberta AT1 Schedule 7:
  
  Eligible Crown royalties
  Other Crown royalties, non-eligible
  Other eligible Crown payments
11. From the deleted keyword Adj-Source, pertaining to the Alberta AT1 Schedule 7:
  
  1 Department of Energy
  2 Operator
12. From the deleted keyword Crown-Adj, pertaining to the Alberta AT1 Schedule 7:
  
  Eligible Crown royalty increase/decrease
  Non-eligible Crown royalty increase/decrease
13. From the keyword Crown-Info , pertaining to the Alberta AT1 Schedule 7:
  
  Eligible Alberta Crown royalties
  Other Alberta Crown royalties - non-eligible
  Crown royalties - other jurisdictions
  Non-deductible Crown lease rentals
  Saskatchewan non-deductible resource surcharge
  Non-deductible capitalized Crown lease rentals
  Other non-deductible Crown payments (specify)
14. From the deleted keyword DirectDep, pertaining to the federal Schedule 200 - T2 Corporate Income Tax Return:
  
  Start direct deposit
  Change direct deposit information

December 15, 2021

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In this version...

DT Max T1

Program certification

Version highlights

Client suggestions implemented in version 25.01

Optimizing the RRSP deduction on the federal return

Displaying the marital status on December 31 on the summaries

Canada Workers Benefit (Schedule 6)

Climate Action Incentive (Schedule 14) - Ontario, Manitoba, Saskatchewan and Alberta

Statement of Employment Expenses for Working at Home Due to COVID-19: Temporary flat rate method

Persons who received social assistance payments not eligible to claim certain Manitoba refundable credits (MB479)

Repayment of COVID-19 benefit amounts

Efiling of tax returns for individuals who are Canadian residents or factual residents in Canada and have a foreign mailing address

SIN's first five digits hidden on Form RC71 and on the federal Authorization/Cancellation request - signature page form

E-signature of Form RC71

New version of Form T2201, Disability Tax Credit Certificate

Enhancement of the eligible educator school supply tax credit (line 46900 of the federal return)

Quebec: Enhancement in the calculation of the tax credit for childcare expenses (Schedule C)

New forms

Provincial

Revised forms

Federal

Provincial

Quebec

In-house forms

New diagnostics

Notes and diagnostics

Registering for the GST

RC381 - Inter-provincial calculation for CPP and QPP contributions and overpayments

Schedule 8 - Canada Pension Plan Contributions and Overpayment

23210 Federal COVID-19 benefits repayment

Saskatchewan - 428 Home renovation expenses

Saskatchewan - 428 Home renovation expenses

Quebec

Registering for the QST

Schedule K - Box 54

TP-128 - Portion of the immovable reserved for personal use (line 36)

445 QPP contribution

445 QPP contribution

Error prevention report

Federal

T657 - Capital gains deduction

Quebec

452 QPP or CPP overpayment

TP-128 - Debts (mortgage loans and other loans) (line 600)

TP-726.7 - Capital gains deduction on qualified property

Optimization report

Federal

20800 RRSP deduction

New keywords

Deleted keywords

New options

Deleted options

Preliminary status advisory

DT Max references (links to our Knowledge Base)

DT Max T2

Program certification

Version highlights

Known issues fixed in version 25.01

Carryforward for the keywords ERDTOH-CF and NERDTOH-CF

Quebec efiling of insurance corporations

Federal T183 electronic signature

Alberta Consent Form: TRACS access required

Federal Schedule 32 and Form T1174: Increase of pensionable earnings

Schedule 200 - Direct deposit

Schedule 6, CO-17S.232 and AT1 Schedule 18: Treatment of capital gains from the disposition of certain partnership interests

Form T1134 and taxation years that begin after 2020

Reminders

Alberta Corporate Income Tax Schedules 13-21: Checking your pool balances

Financial statements and Quebec returns

New forms

Revised forms

Deleted forms