DT Max - What's new for T1/T2/T3/T5013 Internet version 25.30?

What's new for T1/T2/T3/T5013 Internet version 25.30?

The latest DT Max program update is now available for downloading. It features the T1/TP-1 program for the tax years 2011 to 2021 inclusively as well as the 2022 planner, in addition to fully supporting T1/TP1 EFILE.

Version 25.30 also features the T2 program for fiscal periods ending from 2011 to 2022 and fully supports Corporation Internet Filing (T2, CO-17 and AT1).

Also featured is the T3/TP-646 program for tax years ending from 2011 to 2022 inclusively (keeping in mind that the 2022 tax returns for trusts prepared with this version will be using the 2021 tax forms).

Finally, version 25.30 features the fully functional T5013 program for paper and electronic filing of the Partnership Information Return (T5013 forms) for fiscal periods ending in 2022.

Please note that all program versions are made available on the Internet.

In this version...

For all DT Max programs

Implementation of announced tax changes
2022 Planner Standard Caveat
Revision of North American Industry Classification System (NAICS)

DT Max T1

Version highlights
Notes
1. Deceased or bankrupt taxpayers
2. Printing prescribed forms for 2022 returns
  1. Quebec
  2. Federal
Revised forms
New diagnostics
1. Error prevention report

DT Max T2

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

DT Max T3

Version highlights
New forms
Revised forms
New keywords
New options

DT Max T5013

Version highlights
1. INACTIVE-FILE feature
New forms
Revised forms
New keywords
New options

For all DT Max programs

Implementation of announced tax changes

Since our last release, the following budgets were announced:

Federal - April 7, 2022
Alberta - February 24, 2022
British Columbia - April 22, 2022
Manitoba - April 12, 2022
New Brunswick - March 22, 2022
Newfoundland & Labrador - April 7, 2022
Northwest Territories - February 22, 2022
Nova Scotia - March 29, 2022
Nunavut - May 26, 2022
Ontario - April 28, 2022
Prince Edward Island - February 24, 2022
Quebec - March 22, 2022
Saskatchewan - March 23, 2022
Yukon - March 3, 2022

At the time of writing, the majority of the above-mentioned budget speeches were tabled in their respective legislatures.

The 2022 DT Max tax planner takes into consideration the basic tax changes announced in each budget, allowing you for more effective planning opportunities, as well as the ability to perform cost projection calculations.

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

Non-refundable tax credits (2022)
Tax brackets and rates (2022)
Tax changes in DT Max (2022)
2022 Planner Standard Caveat

We would like to remind our users that the planner is equipped with the most recent information available at the time of our production process.

This information includes the 2022 tax rates and the 2021 non-refundable tax credits and tax brackets indexed to reflect the 2022 amounts.

In some cases, instead of an indexation factor, we have implemented the amounts prescribed by the taxing jurisdiction depending on the availability of the information.

However, please note that due to various factors beyond our control, certain new tax measures are not included in our planner version. Should you require a precise projection (rather than an estimate) of your client's 2022 tax liability, we strongly suggest that you review our planner's results with care.
Revision of North American Industry Classification System (NAICS)

There have been extensive revisions to the North American Industry Classification System (NAICS) as several NAICS codes have been removed while several others have been added.

Please verify the data entry where a NAICS code has been entered and make sure it is still a valid one. If your selection is part of the list, then the code is a valid one.

If your option is no longer part of the list, using the appropriate keyword, you must make sure to re-enter a valid code that best describes the main revenue-generating business activity.

DT Max T1

Version highlights
1. Increase of the automobile deduction limits
  
  The following changes to limits and rates will be taking effect as of January 1, 2022:
  - The ceiling for capital cost allowances (CCA) for zero-emission passenger vehicles will be increased from $55,000 to $59,000, before tax, in respect of vehicles (new and used) acquired on or after January 1, 2022.
  - The ceiling for CCA for passenger vehicles will be increased from $30,000 to $34,000, before tax, in respect of vehicles (new and used) acquired on or after January 1, 2022.
  - Deductible leasing costs will be increased from $800 to $900 per month, before tax, for new leases entered into.
2. Immediate expensing of capital property
  
  Temporary immediate expensing in respect of certain property acquired by a Canadian-Controlled Private Corporation (CCPC), unincorporated businesses carried on directly by Canadian resident individuals (other than trusts) and certain eligible partnerships.
  
  This measure affects eligible property acquired by a CCPC on or after Budget Day (April 19, 2021) and that becomes available for use before January 1, 2024, up to a maximum amount of $1.5 million per taxation year (for all classes). Immediate expensing would only be available for the year in which the property becomes available for use. The $1.5 million limit would be shared among associated members of a group of CCPCs. For unincorporated businesses and eligible partnerships, this measure would apply to investments made after December 31, 2021, that become available for use before 2025.
  
  Eligible property under this new measure would be capital property that is subject to the CCA rules, other than property included in CCA classes 1 to 6, 14.1, 17, 47, 49 and 51, which are generally long-lived assets. The half-year rule would be suspended for property for which this measure is used.
3. Federal: Enhancement of the Home Buyers' Tax Credit
  
  Budget 2022 proposes to double the credit amount from $5,000 to $10,000, which would provide eligible homebuyers with tax relief of up to $1,500 ($10,000 x 15%). Spouses or common-law partners would still be able to split the value of the credit provided the combined total does not exceed $1,500 in tax relief.
  
  This measure would apply to the purchase of an eligible home made on or after January 1, 2022.
4. Federal: Enhancement of the Home Accessibility Tax Credit
  
  To better support independent living, Budget 2022 proposes to increase the annual expense limit of the Home Accessibility Tax Credit from $10,000 to $20,000.
  
  This enhancement would provide additional tax support for more significant renovations undertaken to improve accessibility, such as building a bedroom and/or a bathroom to permit first-floor occupancy for a qualifying person who has difficulty accessing living spaces on other floors.
  
  This measure would apply to expenses incurred in the 2022 and subsequent taxation years.
5. Quebec: Enhancement of certain components of the Tax Credit for Home-Support Services (TCHSS) for Seniors
  1. Gradual increase in the rate of the tax credit:
    
    In order to enhance tax assistance for seniors who qualify for the tax credit for home-support services for seniors, the rate of this tax credit applicable to eligible expenses will be gradually increased in the coming years. Starting in 2022, the current 35% tax credit rate will be raised annually by one percentage point to reach 40% in 2026.
  2. Seniors living in a rental apartment building - Increase in limit:
    
    In order to update the amount of eligible expenses in respect of the TCHSS for seniors living in a dwelling unit of a rental apartment building, the 5% rate that applies to the monthly rent will now apply to a maximum monthly rent of $1,200 (instead of $600) for the dwelling unit of which the senior is a tenant, co-tenant or subtenant, thereby doubling the maximum tax assistance in this regard.
  3. Seniors living in a rental apartment building - Introduction of a "minimum eligible monthly rent" amount:
    
    In order for every senior aged 70 or over living in a dwelling unit of a rental apartment building to receive a TCHSS for seniors for eligible expenses included in their rent, a presumption will be introduced in the tax legislation to provide that the minimum amount for any rent will be $600 per month, therefore establishing the lowest amount to which the 5% rate will apply in determining the deemed amount of minimum eligible expenses included in the rent for the purposes of the TCHSS for seniors living in a dwelling unit of a rental apartment building.
  4. Other measures related to the TCHSS for seniors:
    
    Note that the government has also announced the reintroduction of the reduction in the credit based on income for dependent seniors as well as the introduction of a second reduction in the credit based on income. However, note that these measures have not been implemented in this release.
6. Ontario: Enhancement of the Low-income Individuals and Families Tax (LIFT) Credit (ON428-A)
  
  To support people and families, in its 2022 Budget, the government is proposing an enhancement to the non-refundable Low-income Individuals and Families Tax (LIFT) Credit, starting with the 2022 tax year. Since 2019, the LIFT Credit has provided up to $850 in Ontario Personal Income Tax (PIT) relief each year to lower-income tax filers with employment income.
  
  Starting in 2022, the enhanced LIFT Credit would be calculated as the lesser of:
  - $875 (up from the current $850); and
  - 5.05% of employment income.
  This amount would then be reduced by 5% (down from the current 10%) of the greater of:
  - Adjusted individual net income in excess of $32,500 (up from the current $30,000); and
  - Adjusted family net income in excess of $65,000 (up from the current $60,000).
  The resulting amount would then be applied against the taxpayer's Ontario PIT otherwise payable, excluding the Ontario Health Premium.
7. Newfoundland and Labrador: New tax brackets
  
  Effective January 1, 2022, three new additional tax brackets for taxable income over $250,000 have been introduced.
Notes
1. Deceased or bankrupt taxpayers
  
  Although the tax planner might not be appropriate to prepare 2022 income tax returns for living taxpayers, it may be used legally to prepare returns on behalf of deceased or bankrupt taxpayers. Pursuant to DT Max's calculations, tax plans will appear as preliminary updates of tax forms for the new tax year. However, the returns of deceased or bankrupt taxpayers will be displayed on approved forms from the prior tax year, in conformity with the government's instructions.
  
  For more details, please consult the following "in-house" documents from the knowledge base: Preparing the return of a deceased taxpayer and Preparing a bankruptcy return.
2. Printing prescribed forms for 2022 returns
  
  Year after year, there is a certain level of confusion among tax preparers in regard to the forms' versions. Administrative policies differ from one level of government to the other as for the validity of the prescribed forms. DT Max was programmed in accordance with these administrative policies.
  1. Quebec
    
    When a 2022 tax return is produced before the official annual forms are made available, depending on whether the Quebec form is prescribed or not, the year that is printed may be 2021 or 2022. Even though the system's calculation engine is calibrated for tax year 2022, only a complete paper certification process (performed in the fall) allows the preparers to use the 2022 prescribed forms.
  2. Federal
    
    On all federal forms, the year is changed to 2022.
Revised forms
Quebec
- TP-1029.9 - Tax Credit for Taxi Drivers or Taxi Owners (Information Bulletin 2020-11-06)
  
  The refundable tax credit for holders of a taxi driver's permit is completely eliminated as of 2022.
New diagnostics
1. Error prevention report
  Quebec
  1. Amount for a person living alone
    
    You have indicated with the keyword Alone that the taxpayer was eligible for the amount for person living alone. However, you have also entered a date for a change in the situation on line 13 of the Quebec income tax return.
    
    Entering a date on line 13 of the Quebec income tax return confirms that the taxpayer has not lived alone throughout the year.
    
    Please review your data entry.
  2. Amount for a person living alone
    
    You have indicated with the keyword Alone that the taxpayer was eligible for the amount for person living alone. However, you have also checked box 57 of Schedule K to indicate that the taxpayer lived part of the year or all year round in a residential and long-term care center (CHSLD).
    
    Checking box 57 even for a single month confirms that the taxpayer did not live alone all year in a qualifying dwelling.
    
    Please review your data entry.

DT Max T2

Program certification

Federal

For DT Max T2 version 25.30, the federal barcodes and the Corporation Internet Filing module have received full CRA certification valid for taxation years ending up to and including October 31, 2022, under the DT44 stamp.

This new version of DT Max T2 has also undergone a certification process with the CRA for Form T106, Information Return of Non-Arm's Length Transactions with Non-Residents (2022 and later tax years).

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 DT44 stamp.

Quebec

Revised Form FM-220.3, Property Tax Refund for Forest Producers (2022-04), has also been certified by the government and included in this DT Max T2 version.
Version highlights
1. Known issue fixed in version 25.30
  1. CO-1029.8.33.TE: Form not being generated
    
    Quebec Form CO-1029.8.33.TE was not being generated in a situation where the corporation is a member of a partnership and the partnership meets the condition for the number of paid hours of its employees exceeding 5,000. In this case, the form should be generated and the corporation should claim the credit.
    
    This has been fixed in this DT Max T2 version 25.30.
2. Attach-a-doc Web service
  
  Four options have been deleted from the keyword Doc-ID when the choice for FedEfile-Attach is "Yes" within the keyword Efile-Federal regarding the Attach-a-doc feature. This is due to the deletion of federal Schedule 345 and Schedule 365.
  
  For the new federal Schedule 351, options "Sch 5 (Lines 568/841) NS capital investment certificate" and "Sch 351 NS capital investment tax credit certificate" are available for the keyword Doc-ID as well.
3. INACTIVE-FILE feature
  
  A new standalone keyword Inactive-File has been added in this DT Max T2 version. Inactive-File is used to prevent the processing of a client's file. Whenever this keyword is used, the processing status will be changed and no calculation of the client's return will be allowed. To remove this restriction, delete the keyword Inactive-File as you would any other keyword, using [Ctrl-Backspace].
  
  Once the keyword Inactive-File is used in a client's file, if you attempt to access the client through the client list, you will be prompted with a message asking if you wish to reactivate the client or leave as inactive.
4. CCA and immediate expensing - Message from the CRA and the Alberta TRA
  
  We have been instructed by government authorities of the following regarding the immediate expensing.
  
  Until federal Schedule 8 and Alberta AT1 Schedule 13 form changes and government system changes are implemented, as well as pending the final versions of Quebec new Forms CO-130.AD and TP-130.EN, corporations may enter their claim for eligible immediate expensing provisions by
  - including the acquisition amount at line 203 of Schedule 8, Column C of Quebec Form CO-130.A and line 005 of AT1 Schedule 13;
  - entering the regular CCA rate at line 212 of Schedule 8, Column I of Quebec Form CO-130.A and line 013 of AT1 Schedule 13; and
  - including the amount the corporation is claiming at line 217 of Schedule 8, Column J of Quebec Form CO-130.A and line 019 of AT1 Schedule 13 that includes the immediate expensing.
  If you wish to override the amount on line 217 of Schedule 8, Column J of Quebec Form CO-130.A or line 019 of AT1 Schedule 13 for a specific CCA class, use the keyword CCAClassOV within that CCA-Class keyword group. RQ has indicated that corporations must attach, as additional attachments, the details of this override in order to allow the auditors to process their tax return more quickly.
  
  In addition, the CRA has notified us that adjustment requests to recognize immediate expensing cannot be processed until after Royal Assent has been received.
5. Automobile deduction limits and expense benefit rates - Message from government authorities
  
  On December 23, 2021, the Department of Finance Canada announced the automobile income tax deduction limits and expense benefit rates that will apply in 2022.
  
  The following changes will be taking effect as of January 1, 2022:
  - The ceiling for capital cost allowances (CCA) for zero-emission passenger vehicles will be increased from $55,000 to $59,000, before tax, in respect of vehicles (new and used) acquired on or after January 1, 2022.
  - The ceiling for CCA for passenger vehicles will be increased from $30,000 to $34,000, before tax, in respect of vehicles (new and used) acquired on or after January 1, 2022.
  - Deductible leasing costs will be increased from $800 to $900 per month, before tax, for new leases entered into.
  We have been notified by CRA that the above changes cannot be implemented within the software at this time since a bill has not been tabled confirming these changes.
  
  Revenu Québec, however, has confirmed the above changes. As such, should you wish to claim the ceiling increase for CCA Classes 10.1 or 54, use the keyword CCAClassOV within the CCA-Class group and enter the different amounts for the applicable jurisdiction by using the ALT-J keys. If you wish to claim the deductible lease cost increase, use the keyword Leasing-OV within Vehicle-Exp group and enter the different amounts for the applicable jurisdiction by using the ALT-J keys.
6. Download of CRA's Notice of (re)assessment now available for T2
  
  Starting with version 25.30, you can download the notice of assessment or reassessment in the software.
  
  The Canada Revenue Agency's (CRA) T2 Auto-fill secure service, available with T2 certified software products, lets business owners and authorized representatives receive the notice of (re)assessment from the CRA to their tax preparation software.
  
  For more information on this exciting feature, please consult the Procedure to download the notice of (re)assessment from the CRA document, available in our knowledge base.
New forms
Federal
- Schedule 59 - Information Return for Non-Qualified Securities (2021 and later tax years)
  
  This new form allows an employer to report, as required under subsection 110(1.9), that a security to be issued or sold under an employee security option agreement between his employee and a qualifying person is a non-qualifying security.
  
  The employee security option agreement has to be entered into after June 2021.
  
  The keyword NonQualSec-Info opens the group in order to enter information pertaining to this form.
- Schedule 63 - Return of Fuel Charge Proceeds to Farmers Tax Credit (2021 and later tax years)
  
  This new form is intended for corporations or for a corporation that is a member of a partnership that operates a farming business, and has incurred eligible farming expenses in Ontario, Manitoba, Saskatchewan or Alberta.
  
  The return of fuel charge proceeds to farmers tax credit is a refundable tax credit equal to the eligible farming expenses attributable to a designated province for the tax year, multiplied by the payment rate for the calendar year for the designated province.
  
  The keyword FuelCharge-Cr can be used to generate this form.
- Schedule 65 - Air Quality Improvement Tax Credit (2022 and later tax years)
  
  This is a new form whereby a CCPC or co-op can claim a 25% refundable tax credit for the installation or upgrade of ventilation and air filtration systems.
  
  This refundable credit is available for qualifying expenditures made between September 1, 2021, and December 31, 2022. There is a limit of $10,000 per qualifying location and an overall limit of $50,000 per group of qualified affiliated entities. Qualified affiliate entitles can include individuals, partnerships, CCPCs and co-ops.
  
  Use the keyword AirQuality-TaxCr with the option “Schedule 65 - Air Quality Improvement Tax Credit” to generate this form.
  
  Note that the information on this form does not get transmitted to CRA whether you are paper filing or efiling the return.
- Schedule 351 - Additional Certificate Numbers for the Nova Scotia Capital Investment Tax Credit (2021 and later tax years)
  
  This new form has been implemented in this version of DT Max T2 and should be generated if you have more than one certificate number for the Nova Scotia Capital Investment Tax Credit.
  
  Use the keyword ProvCreditOV with the option "Capital investment tax credit - N.S." to generate the form.
Quebec
- CO-776.CS - Synergy Capital Tax Credit
  
  This new tax measure aims to foster business networking and synergy between Quebec businesses. It enables an established corporation (investor) that subscribes for shares of an innovative growth-stage corporation (qualified corporation) to obtain a non-refundable tax credit for a maximum of $225,000 per year.
  
  A qualified investor, for a taxation year, will be able to claim a non-refundable tax credit equal to 30% of the total amounts, each of which is an eligible investment of the investor for the year, and not exceeding $750,000.
  
  A qualified corporation that wishes to issue shares of its capital stock to a qualified investor that is eligible for the Synergy Capital Tax Credit must obtain an authorized placement certificate from Investissement Québec in advance.
  
  Use the keyword Synergy-Capital to generate this form.
Revised forms
Federal
- T2 Corporation Income Tax Return (2021 and later tax years)
  In the Attachments section of the return, 3 new tick boxes have been added to account for Schedule 63 (line 273), Schedule 59 (line 274) and Schedule 65 (line 275).
  
  Two new lines have been added in the Summary of tax and credits section of the return.
  - Line 795 - Return of fuel charge proceeds to farmers tax credit from Schedule 63
  - Line 799 - Air quality improvement tax credit from Schedule 65
- Planning Summary - Federal 2022
  Two new lines have been added in the Summary of tax and credits section of the form to reflect the addition of the following two new lines on Schedule 200.
  - Line 795 - Return of fuel charge proceeds to farmers tax credit from Schedule 63
  - Line 799 - Small businesses air quality improvement tax credit from Schedule 65
- Schedule 200 Summary for 2022 taxation year (Federal 5-year summary)
  
  A new line 795, Return of fuel charge proceeds to farmers tax credit, has been added in the Summary of tax and credits section of the form following the addition of new line 795 on Schedule 200.
  
  A new line 799, Air quality improvement tax credit, has been added in the Summary of tax and credits section of the form following the addition of new line 799 on Schedule 200.
- Schedule 97 - Additional Information on Non-Resident Corporations in Canada (2011 and later tax years)
- Schedule 141 - Notes Checklist (2010 and later tax years)
  The form has undergone the following changes:
  - In Part 1, new line 111 was added for the question Were financial statement prepared?;
  - In Part 2, new line 4 was added to report other type of involvement with the financial statements;
  - Line 110 was moved from Part 4 to Part 5.
- Schedule 502 - Ontario Tax Credit for Manufacturing and Processing (2022 and later tax years)
  
  This form has been updated by the CRA and, as such, lines 30 and 40 in Part 1 of the form, Adjusted business income, are now being transmitted to the CRA.
- T106 - Information Return of Non-Arm's Length Transactions with Non-Residents (2022 and later tax years)
  
  In Part II of the T106 slip, Non-resident information, a new line has been added for the Taxpayer identification number. Use the keyword TIN-NonRes within the NonRes-Trans group to enter information at this line.
  
  In Part IV, Indebtedness, investments and similar amounts, new lines have been added for Investment in the reporting entity by the non-resident. New options have been added for the keyword LoanInvest .
  
  A new question has been added in this section as well to know if a Pertinent Loan or Indebtedness election was made and if so, the amount of the deemed interest. Use the keyword PLOI-Election within the NonRes-Trans group to enter this information.
  
  Only positive amounts can now be entered with the keyword Notional-Amt within the Derivatives subgroup. For the keyword Financial when the option "Other excluding derivatives rev (exp)" is selected, you can now enter a description. Please verify your data entry and adjust if needed.
- AgriStability and AgriInvest - 2022 Statement A - Corporation/Co-operative and Special Individual
- AgriStability and AgriInvest Additional Information and Adjustment Request
  
  N.B.: No calculation support is available for this form.
Quebec
- CO-737.18.CI - Deduction for the Commercialization of Innovations in Quebec
- CO-771 - Calculation of the Income Tax of a Corporation
- FM-220.3 - Property Tax Refund for Forest Producers
  Revenu Québec has revised this form to reflect changes in the March 25, 2021, Quebec Budget.
  
  The government is proposing adjustments aimed at simplifying the determination of refunds related to these property taxes:
  - the refund will be granted even if the eligible forest development expenses are lower than the property tax amount for a property assessment unit;
  - the property tax refund will no longer be calculated by unit; the calculation will now be based on an owner's combined property assessment units.
  For tax years ending after December 31, 2021, a property tax refund can now be claimed even if the value of the forest development work for the year is less than the amount of the property taxes.
  
  Therefore, new Section 3.2, Taxation year ending after December 31, 2021, has been added to implement the above changes.
- RD-1029.8.6.A - Tax Credit for University Research or Research Carried Out by a Public Research Centre or a Research Consortium
Alberta
- AT1 Alberta Corporate Income Tax Return - AT1 for 2004 and Subsequent Taxation Years
  
  The Alberta return has been updated. Line 64 referring to the royalty tax deduction has been deleted due to the deletion of AT1 Schedule 5.
- AT1 Planning Summary 2022
  
  The AT1 return section of this in-house form has also been revised. Line 64 referring to the royalty tax deduction has been deleted due to the deletion of this line on the AT1 return.
- AT1 Summary for 2022 taxation year (5-year summary)
  
  For taxation years ending after 2021, an amount at line 64 pertaining to the royalty tax deduction will no longer apply due to the deletion of line 64 on the Alberta AT1 return.
- AT1 Schedule 12 - Alberta Income-Loss Reconciliation
  
  Line 92 referring to income exempt under ITA 149(1)(t) concerning insurers of farmers and fishermen has been deleted.
In-house forms
- Assembly instructions
- Carryforward schedules (both)
  
  In the Quebec Carryforwards section of the form, new line referring to the Synergy Capital Tax Credit has been added due to the addition of new Quebec form CO-776.CS.
- Notes and diagnostics page
New keywords
1. In the GIFI group, pertaining to federal Schedule 141:
  1. FS-PREPARED : Were financial statements prepared?
    
    Use the keyword FS-PREPARED to indicate whether the financial statements were prepared or not.
2. New standalone keyword:
  1. Inactive-File : Prevents processing of a client's data
    
    The keyword Inactive-File is used to prevent the processing of a client's file. Whenever this keyword is used, the processing status will be changed and no calculation of the client's return will be allowed. To remove this restriction, delete the keyword Inactive-File as you would any other keyword, using [Ctrl-Backspace].
3. In the AirQuality-TaxCr group, pertaining to the new federal Schedule 65:
  1. AirQuality-TaxCr : Air quality improvement tax credit
    
    Use the keyword AirQuality-TaxCr to claim an air quality improvement tax credit.
  2. CCPC.a : Whether the corporation is a CCPC
    
    Use the keyword CCPC.a to indicate if the corporation is a CCPC.
    
    Cooperative : Whether the corp. is a cooperative eligible for the same business deduction
    
    Use the keyword Cooperative to indicate if the corporation is a cooperative eligible for the small business deduction.
  3. Name&Location : Name and address of qualifying location
    
    Use the keyword Name&Location to enter the name and address of the qualifying location.
  4. Expenditures.a : Qualifying expeditures
    
    Use the keyword Expenditures.a to enter qualifying expenditures for this location.
    
    For qualifying expenditures incurred from September 1, 2021, to December 31, 2021, enter the amount incurred until the end of your first tax year ending in 2022.
    
    For qualifying expenditures incurred after December 31, 2021, enter the amount incurred until the end of your tax year. If your tax year ends after 2022, enter the amount incurred until December 31, 2022.
  5. Assistance.a : Amount of assistance
    
    Use the keyword Assistance.a to enter all amounts of assistance the corporation received, are entitled to receive or can reasonably be expected to receive in respect of qualifying expenditures included in column 2, which has not been repaid before the end of the tax year under a legal obligation.
  6. Exp-Claimed : Expenses claimed by corp. in prior years or by affiliated entities in any tax year
    
    Use the keyword Exp-Claimed to indicate expenses claimed by the corporation in prior years or by affiliated entities in any tax year.
  7. Eligible-Entity : Name of affiliated eligible entity
    
    Use the keyword Eligible-Entity to enter the name of the affiliated eligible entity.
  8. Bus-Number.a : Business number of affiliated corporation
    
    Use the keyword Bus-Number.a to enter the business number of the affiliated corporation.
  9. SIN.a : SIN of affiliated individual
    
    Use the keyword SIN.a to enter the SIN of the affiliated individual.
  10. PartnershipNum.a : Partnership account number of affiliated partnership
    
    Use the keyword PartnershipNum.a to enter the partnership account number of the affiliated partnership.
  11. Percent.a : Percentage assigned under agreement
    
    Use the keyword Percent.a to enter the percentage assigned under the agreement.
  12. Total-VentExp-CF : Total ventilation expense from prior years
    
    Use the keyword Total-VentExp-CF to enter the total ventilation expense for prior tax years (line 420 from the prior tax year).
  13. Expense-OV.a : Total ventilation expense /ov
    
    Use the keyword Expense-OV.a to override the total ventilation expense calculated by DT Max.
  14. CrAlloc-Part.a : Air quality improvement tax credit allocated from partnerships
    
    Use the keyword CrAlloc-Part.a to enter the air quality improvement tax credit allocated from partnerships.
4. In the new Synergy-Capital group, pertaining to the new Quebec Form CO-776.CS:
  1. Synergy-Capital : Synergy capital tax credit
    
    Use the keyword Synergy-Capital if you wish to claim the synergy capital tax credit (Quebec Form CO-776.CS).
    
    This form is intended for any corporation which, in its taxation year, is a qualified investor, which acquired, after December 31, 2020, shares of a corporation in the life sciences, manufacturing or processing, green technologies, artificial intelligence or information technologies sectors and is claiming the synergy capital tax credit as part of the calculation of its tax payable.
  2. Elig-Investments : Amount of eligible investments for the taxation year
    
    Use the keyword Elig-Investments to enter the total amount of eligible investments for the taxation year.
    
    The amount that the qualified investor paid in the taxation year to acquire shares of the capital stock of the issuing corporation constitutes an eligible investment, under certain conditions.
  3. Amount-CF.sc : Tax credit to carry forward and year originated
    
    Use the keyword Amount-CF.sc to enter the amount of the synergy capital tax credit to carry forward into the current year and earned in the particular year of reference.
    
    The corporation may carry forward the tax credit for a maximum of 20 years.
  4. Amount-CB.sc : Tax year the credit was applied to and desired carryback amount
    
    Use the keyword Amount-CB.sc to request a carryback of a current year synergy capital tax credit earned.
    
    The corporation may carry back the current year tax credit earned for a maximum of 3 years.
  5. Adjustment.sc : Amount of the adjustment to the tax credit carried forward from a previous year (as per section 776.1.41)
    
    Use the keyword Adjustment.sc to enter the amount of the adjustment of the tax credit carried forward from a previous year relating to investments that have ceased to be eligible.
    
    This amount must be determined according to section 776.1.41 of the Taxation Act.
5. In the NonRes-Trans group, pertaining to federal Form T106:
  1. TIN-NonRes : Taxpayer identification number (TIN) of non-resident
    
    Use the keyword TIN-NonRes to enter the taxpayer identification number of the non-resident.
  2. PLOI-Election : Whether a PLOI election was made (tax years starting after 2021 only)
    
    Use the keyword PLOI-Election to indicate if a Pertinent Loan or Indebtedness (PLOI) election was made.
    
    This is only applicable to tax years starting after 2021.
  3. Amount.ploi : Amount of deemed interest related to PLOI election
    
    Use the keyword Amount.ploi to enter the amount of deemed interest related to the PLOI election.
6. In the new group NonQualSec-Info , pertaining to the new federal Schedule 59:
  1. NonQualSec-Info : Information return for non-qualified securities
    
    Use the keyword NonQualSec-Info to report non-qualified securities as per subsection 110(1.9).
  2. Employee-Name.nqs : Name of employee
    
    Use the keyword Employee-Name.nqs to enter the name of the employee.
  3. DateAgreement : Date of employee stock option agreement
    
    Use the keyword DateAgreement to enter the date of employee stock option agreement.
  4. DeemNonQual : Deemed non-qualified securities
    
    Use the keyword DeemNonQual to indicate if the securities are deemed to be non-qualified securities under subsection 110(1.31) or subsection 110(1.4).
  5. VestYr : Vesting year under subsection 110(0.1)
    
    Use the keyword VestYr to enter the vesting year under subsection 110(0.1). It is generally the first calendar year in which the employee may exercise the right to acquire the security.
  6. #NonQual : Number of non-qualified securities
    
    Use the keyword #NonQual to enter the number of non-qualified securities.
  7. ExercisePrice : Exercise price per security
    
    Use the keyword ExercisePrice to enter the exercise price per security at the time the employee security option agreement is entered into.
7. In the new group FuelCharge-Cr , pertaining to the new federal Schedule 63:
  1. FuelCharge-Cr : Whether to claim the Return of Fuel Charge Proceeds to Farmers tax credit
    
    Use the keyword FuelCharge-Cr to indicate whether or not you wish to claim the Return of Fuel Charge Proceeds to Farmers tax credit (Federal Schedule 63).
    
    This is a refundable tax credit equal to the eligible farming expenses attributable to the designated province for the tax year multiplied by the payment rate for the calendar year for the designated province. You must have incurred eligible farming expenses in Ontario, Manitoba, Saskatchewan or Alberta and the total gross eligible farming expenses must be at least $25,000 in order to be eligible for this credit.
  2. NonArms-Trans : Amount of non-arm's length transactions
    
    Use the keyword NonArms-Trans to enter the amount of non-arm's length transactions. This is the amount claimed on line 9898 of Schedule 125 from non-arm's length transactions. This amount is excluded from the calculation of the eligible farming expenses.
  3. GrossRev-Alloc : Gross revenue attributable to designated province
    
    Use the keyword GrossRev-Alloc to enter the amount of gross revenue attributable to the designated province as well as the total gross revenue.
    
    DT Max will automatically pick up the relevant proportion from Federal Schedule 5. However, should you wish to enter a different proportion, you can use this keyword as well as the keyword Salaries-Alloc , if applicable, to do so.
  4. Salaries-Alloc : Salaries and wages paid in designated province
    
    Use the keyword Salaries-Alloc to enter the amount of salaries and wages paid in designated province as well as the total salaries and wages paid.
    
    DT Max will automatically pick up the relevant proportion from Federal Schedule 5. However, should you wish to enter a different proportion you can use this keyword as well as the keyword GrossRev-Alloc , if applicable, to do so.
  5. Partner-Alloc : Amount of partnership allocation tax credit for designated province
    
    Use the keyword Partner-Alloc to enter the amount of the partnership allocation tax credit for the designated province. This is the amount from box 237 from each of the T5013 slips.
8. In the Progress group when the option "Assessment received" is selected, pertaining to the Notice of (re)assessment download feature:
  1. NOA-File-Name : Name of the notice of assessment file of the tax return
    
    Name of the notice of assessment file of the tax return.
New options
1. For the keyword Doc-ID :
  
  Sch 5 (Lines 568/841) NS capital investment certificate
2. For the keyword Checklist , pertaining to federal Schedule 141:
  
  Other
3. For the new standalone keyword Inactive-File :
  
  Final year processed
  No longer a client
  Other reason
  Corporation is active
4. For the new keyword Exp-Claimed in the AirQuality-TaxCr group, pertaining to the new federal Schedule 65:
  
  Total expenses claimed by corporation in prior years
  Total expenses claimed by affiliate entities in any year
5. For the new keyword AirQuality-TaxCr , pertaining to the new federal Schedule 65:
  
  Schedule 65 - Air Quality Improvement Tax Credit
6. For the new keyword Synergy-Capital , pertaining to the new Quebec Form CO-776.CS:
  
  QC synergy capital tax credit (CO-776.CS)
  QC synergy capital tax credit carried forward (CO-776.CS)
  QC synergy capital tax credit carried back (CO-776.CS)
7. For the keyword LoanInvest , pertaining to federal Form T106:
  
  Investment by non-resident - opening
  Investment by non-resident - ending
  Loans & advances payable - increase
  Loans & advances payable - decrease
  Loans & advances receivable - increase
  Loans & advances receivable - decrease
  Investment in non-resident - increase
  Investment in non-resident - decrease
  Investment by non-resident - increase
  Investment by non-resident - decrease
8. For the new keyword DeemNonQual , pertaining to the new federal Schedule 59:
  
  Subsection 110(1.31)
  Subsection 110(1.4)
9. For the new keyword NonQualSec-Info , also pertaining to the new federal Schedule 59:
  
  Information Return for Non-Qualified Securities
10. For the new keywords GrossRev-Alloc and Salaries-Alloc , pertaining to the new federal Schedule 63:
  
  Gross revenue attributable to Ontario
  Gross revenue attributable to Manitoba
  Gross revenue attributable to Saskatchewan
  Gross revenue attributable to Alberta
  Total gross revenue
  Salaries and wages paid in Ontario
  Salaries and wages paid in Manitoba
  Salaries and wages paid in Saskatchewan
  Salaries and wages paid in Alberta
  Total salaries and wages paid
11. For the new keyword FuelCharge-Cr , also pertaining to the new federal Schedule 63:
  
  Claim Return of Fuel Charge Proceeds to Farmers cr.
  Do not claim Return of Fuel Charge Proceeds to Farmers cr.
12. For the keyword Program-Pymt , pertaining to the federal Form AgriStability and AgriInvest - 2022 Statement A - Corporation/Co-operative and Special Individual:
  
  778 2021 Canada - Alberta hog recovery initiative
  776 2021 Canada - Alberta livestock feed ass. initiative
  779 Canada - MB livestock feed & transport. drought ass.
  780 Canada - MB livestock transportation drought ass.
  774 AgriRecovery drought assistance payments (allowable)
  771 Newfoundland & Labrador livestock insurance program
  772 Post tropical storm Dorian response program
  775 2021 Canada - AB livestock feed ass. init. (non-allow)
  773 AgriRecovery drought assistance payments (non-allow)
13. For the keyword DeferredIncome , also pertaining to the federal Form AgriStability and AgriInvest - 2022 Statement A - Corporation/Co-operative and Special Individual:
  
  778 2021 Canada - Alberta hog recovery initiative
  776 2021 Canada - Alberta livestock feed ass. initiative
  779 Canada - MB livestock feed & transport. drought ass.
  780 Canada - MB livestock transportation drought ass.
  774 AgriRecovery drought assistance payments (allowable)
  771 Newfoundland & Labrador livestock insurance program
  772 Post tropical storm Dorian response program
  775 2021 Canada - AB livestock feed ass. init. (non-allow)
  773 AgriRecovery drought assistance payments (non-allow)
14. For the keyword Livestock-Inv$ , also pertaining to the Form AgriStability and AgriInvest - 2022 Statement A - Corporation/Co-operative and Special Individual:
  
  7895 Quail, eggs for consumption
  7894 Quail hens
15. For the keyword Add-Livestock , also pertaining to the Form AgriStability and AgriInvest - 2022 Statement A - Corporation/Co-operative and Special Individual:
  
  174 Quail, layers, eggs for consumption (# of producing hens)
Revised options
1. For the keyword Doc-ID :
  
  Sch 351 NS capital investment tax credit certificate
2. For the keyword NR-Income , pertaining to federal Schedule 97:
  
  LLC, LLP, or LLLP
Deleted options
1. From the keyword Doc-ID :
  
  Sch 345 NS film industry tax credit certificate
  Sch 365 NB film tax credit certificate
  Sch 5 (Lines 565/836) NS film industry tax credit cert
  Sch 5 (Lines 595/850) NB film tax credit certificate

DT Max T3

Version highlights
1. New columns for Forms T3NL and T3MJ-NL
  
  Three new columns have been added to the T3NL and T3MJ-NL forms in order to properly calculate the new tax brackets introduced in the 2021 budget, for the 2022 and subsequent taxation years.
2. Provincial dividend tax credit rates updated for 2022
  
  The following provincial tax calculation forms have been updated to reflect the modifications to the dividend tax credit rates for 2022:
  1. Quebec
    
    The dividend tax credit rate for other than eligible dividends has been revised, decreasing from 4.01% to 3.42% of the gross-up amount for 2022.
  2. Prince Edward Island
    
    The Prince Edward Island credit rate for dividends other than eligible dividends has been reduced from 15% to 9.967% of the federal gross-up amount for 2022.
  3. Saskatchewan
    
    The rate of the tax credit for other than eligible dividends has been revised from 12.996% to 16.14% of the federal gross-up amount for 2022.
  4. Newfoundland and Labrador
    
    The dividend tax credit rates for both the eligible and non-eligible dividends have been revised. The rate for eligible dividends has increased from 19.61% to 22.88% and has decreased for non-eligible dividends from 26.833% to 24.533% of the federal gross-up amount for 2022.
3. Client list
  
  Modifications have been made so that when the keyword Inactive is used in a client's data entry screen, the option chosen for this keyword will be displayed on the Client list window, in the Processing status column.
4. New refundable tax credit for the return of fuel charge proceeds to farmers (Form T2043)
  
  Starting in 2021, eligible farming businesses, including members of a partnership carrying on a farming business, with a permanent establishment in Ontario, Manitoba, Saskatchewan and/or Alberta, with total farming expenses of $25,000 or more, may claim this new refundable tax credit.
  
  If the trust is eligible, the credit will automatically be calculated on the new federal Form T2043 and the amount will be included on line 64 of the federal return.
  
  In addition, since this refundable credit is considered government assistance, it is taxable and must be included in the return for the same tax year in which the credit is claimed. If the trust operates a farming business (Form T2042, T1163 or T1273) and this refundable credit is calculated according to the eligible farming expenses, it will be automatically added to income on line 9600 for Form T2042 (or line 9959 for Forms T1163/T1273). If the trust is claiming this tax credit, the trust will be required to file the T3 return in paper form.
5. Known issues fixed in version 25.30
  1. Calculation crash with the keyword SIN.BEN
    
    In certain circumstances, where the beneficiary's SIN was incorrectly captured or copied over, the tax return would not calculate. This issue arose because of the strict format rules set by the government. DT Max will now automatically transpose the information into the required format.
  2. Client letter
    
    The T3 client letter incorrectly notified the user to attach a cheque or money order with the tax return when the federal trust income tax return was being filed electronically. This issue has been addressed and fixed in this version.
New forms
Federal
- T2043 - Return of Fuel Charge Proceeds to Farmers Tax Credit
Revised forms
Federal
- Schedule 11 - Federal Income Tax
- T3BC - British Columbia Tax
- T3MB - Manitoba Tax
- T3NB - New Brunswick Tax
- T3NL - Newfoundland and Labrador Tax
- T3NT - Northwest Territories Tax
- T3NU - Nunavut Tax
- T3ON - Ontario Tax
- T3PE - Prince Edward Island Tax
- T3SK - Saskatchewan Tax
- T3YT - Yukon Tax
- T3MJ - T3 Provincial and Territorial Taxes - Multiple Jurisdictions
- TX-19 - Asking for a Clearance Certificate
  2 new lines have been added:
  - Legal representative's email address
  - Regional code based on the province of the legal representative
New keywords
1. In the Partnership group, pertaining to box 237 of the T5013 slip:
  1. FarmerFuelCharge : T5013 Box 237 - Farmer fuel charge tax credit [Fed. L.47556]
    
    Enter the farmer fuel charge tax credit as indicated in box 237 of T5013 slip.
    
    The return of fuel charge proceeds directly to farmers is a refundable tax credit as a means to return fuel charge proceeds under the federal carbon pollution pricing system directly to farming businesses in provinces that do not currently meet the federal stringency requirements (i.e., Ontario, Manitoba, Saskatchewan and Alberta) (referred to as "backstop jurisdictions"), beginning in the 2021-22 fuel charge year.
    
    The amount of the tax credit will be equal to the eligible farming expenses attributable to backstop jurisdictions in the calendar year when the fuel charge year begins, multiplied by the payment rate as specified by the Minister of Finance for the fuel charge year per $1,000 in eligible farming expenses (i.e. $1.47 and $1.73 for 2021 and 2022, respectively).
    
    Eligible farming businesses include corporations, individuals and trusts that actively engage in either the management of, or daily activities related to, the earning of income from farming and incur total farming expenses of $25,000 or more, which are all or partially attributable to backstop jurisdictions, including where the business is carried on through a partnership.
    
    Eligible farming expenses include amounts that are deducted in computing income from farming for tax purposes but do not include deductions in respect of mandatory and optional inventory adjustments and non-arm's length transactions.
2. In the Business group, pertaining to farming businesses:
  1. FuelCharge-Cr : Claim return of fuel charge proceeds to farmers tax credit (T2043)
    
    Use the keyword FuelCharge-Cr to claim return of fuel charge proceeds to farmers tax credit (T2043).
  2. NonArms-transac : Total farming expenses of non-arm's length transaction (T2043, Chart A L.4)
    
    Enter the amount of farming expenses of non-arm's length transactions (total of all expenses incurred in a non-arm's length transaction in Part 4 of Form T2042, T1163, T1164, T1273 or T1274). This amount will be reported on T2043 form at line 4 of Chart A.
  3. GrossInc-Alloc : Percentage of gross income (line 9659) allocated to the permanent establishment(s) in the designated province
    
    Enter the reasonable percentage of gross income (line 9659) allocated to the permanent establishment(s) in the designated province. If the percentage is not entered, DT Max will use the percentage entered with the keyword Jurisdict.bu .
  4. Salaries-Alloc : Percentage of the salaries and wages paid (line 9814) allocated to the permanent establishment(s) in the designated province
    
    Enter the reasonable percentage of salaries and wages paid (line 9814) allocated to the permanent establishment(s) in the designated province. If the percentage is not entered, DT Max will use the percentage entered with the keyword Jurisdict.bu .
New options
1. For the sub-keywords GrossInc-Alloc and Salaries-Alloc of the keyword FuelCharge-Cr in the Business group, pertaining to farming businesses:
  
  Ontario
  Manitoba
  Saskatchewan
  Alberta
2. For the keyword Income.bus in the Business group, pertaining to farming businesses:
  
  T5013 Box 237, Return of fuel charge proc. to farmers cr.

DT Max T5013

Version highlights
1. INACTIVE-FILE feature
  
  A new standalone keyword Inactive-File has been added in this DT Max T5013 version. Inactive-File is used to prevent the processing of a client's file. Whenever this keyword is used, the processing status will be changed and no calculation of the client's return will be allowed. To remove this restriction, delete the keyword Inactive-File as you would any other keyword, using [Ctrl-Backspace].
  
  Once the keyword Inactive-File is used in a client's file, if you attempt to access the client through the client list, you will be prompted with a message asking if you wish to reactivate the client or leave as inactive.
New forms
Federal
- Schedule 444 - Eligible Yukon UCC Worksheet for Partnerships
  
  This form calculates the eligible Yukon UCC to be allocated to qualifying members of the partnership. Use the keyword CarbonRebate in the CCA-Class group to generate this form.
Revised forms
Federal
- Statement of Partnership Income - Instructions for Recipient
- T106 - Information Return of Non-Arm's Length Transactions with Non-Residents (2022 and later tax years)
  
  In Part II, Non-resident information, a new line has been added for the taxpayer identification number. Use the keyword TIN-NonRes within the NonRes-Trans group to enter information at this line.
  
  In Part IV, Indebtedness, investments and similar amounts, new lines have been added for Investment in the reporting entity by the non-resident. New options have been added for the keyword LoanInvest .

In-house

Additional slip information

The section for eligible Yukon UCC has been revised.

New keywords
1. New standalone keyword:
  1. Inactive-File : Prevents processing of a client's data
    
    Whenever this keyword is used, the processing status will be changed and no calculation of the client's return will be allowed. To remove this restriction, delete the keyword Inactive-File as you would any other keyword, using [Ctrl-Backspace].
2. In the Partners group, pertaining to federal Schedule 444 - Eligible Yukon UCC Worksheet for Partnerships:
  1. Carbon-Rebate-OV : partner's percentage of eligible Yukon UCC - override
    
    Use the keyword Carbon-Rebate-OV to override the partner's share of the Yukon eligible UCC.
3. In the Partnership-Info group, pertaining to federal Schedule 444 - Eligible Yukon UCC Worksheet for Partnerships:
  1. Amount.c : amount of eligible Yukon UCC allocated
    
    Use the keyword Amount.c to enter the eligible Yukon UCC allocated from another partnership.
4. In the NonRes-Trans group, pertaining to federal Form T106 - Information Return of Non-Arm's Length Transactions with Non-Residents:
  1. TIN-NonRes : Taxpayer identification number (TIN) of non-resident
    
    Use the keyword TIN-NonRes to enter the taxpayer identification number of the non-resident.
  2. PLOI-Election : Whether a PLOI election was made (tax years starting after 2021 only)
    
    Use the keyword PLOI-Election to indicate if a Pertinent Loan or Indebtedness (PLOI) election was made.
    
    This is only applicable to tax years starting after 2021.
  3. Amount.ploi : Amount of deemed interest related to PLOI election
    
    Use the keyword Amount.ploi to enter the amount of deemed interest related to the PLOI election.
New options
1. For the Partnership-Info group, pertaining to federal Schedule 444 - Eligible Yukon UCC Worksheet for Partnerships:
  
  Elig. UCC allocation from another partnership - Sch. 444
2. For the keyword LoanInvest in the NonRes-Trans group, pertaining to federal Form T106 - Information Return of Non-Arm's Length Transactions with Non-Residents:
  
  Loans & advances payable - increase
  Loans & advances payable - decrease
  Loans & advances receivable - increase
  Loans & advances receivable - decrease
  Investment in non-resident - increase
  Investment in non-resident - decrease
  Investment by non-resident - opening
  Investment by non-resident - increase
  Investment by non-resident - decrease
  Investment by non-resident - ending
3. For the new standalone keyword Inactive-File :
  
  Final year processed
  No longer a client
  Other reason
  Partnership is active

June 15, 2022

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News

In this version...

For all DT Max programs

Implementation of announced tax changes

2022 Planner Standard Caveat

Revision of North American Industry Classification System (NAICS)

DT Max T1

Version highlights

Increase of the automobile deduction limits

Immediate expensing of capital property

Federal: Enhancement of the Home Buyers' Tax Credit

Federal: Enhancement of the Home Accessibility Tax Credit

Quebec: Enhancement of certain components of the Tax Credit for Home-Support Services (TCHSS) for Seniors

Ontario: Enhancement of the Low-income Individuals and Families Tax (LIFT) Credit (ON428-A)

Newfoundland and Labrador: New tax brackets

Notes

Deceased or bankrupt taxpayers

Printing prescribed forms for 2022 returns

Quebec

Federal

Revised forms

New diagnostics

Error prevention report

DT Max T2

Program certification

Version highlights

Known issue fixed in version 25.30

CO-1029.8.33.TE: Form not being generated

Attach-a-doc Web service

INACTIVE-FILE feature

CCA and immediate expensing - Message from the CRA and the Alberta TRA

Automobile deduction limits and expense benefit rates - Message from government authorities

Download of CRA's Notice of (re)assessment now available for T2

New forms

Revised forms

New keywords

New options

Revised options

Deleted options

DT Max T3

Version highlights

New columns for Forms T3NL and T3MJ-NL

Provincial dividend tax credit rates updated for 2022

Client list

New refundable tax credit for the return of fuel charge proceeds to farmers (Form T2043)

Known issues fixed in version 25.30

Calculation crash with the keyword SIN.BEN

Client letter

New forms

Revised forms

New keywords

New options

DT Max T5013

Version highlights

INACTIVE-FILE feature

New forms

Revised forms

New keywords

New options