What's new for T1/T2 Internet version 26.01?

The latest DT Max program update is now available for downloading. It features the T1/TP-1 program for the tax years 2009 to 2022 inclusively and the T2 program for fiscal periods ending from 2009 to 2023 and fully supports Corporation Internet Filing (T2, CO-17 and AT1).

Please note that in regard to the T1/TP-1 program, version 26.01 supports paper filing but does not support EFILE transmission for taxation year 2022 due to its early release date. The EFILE module will be integrated in the next version of DT Max that will be stamped 26.10 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 2023.

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 26.10 of DT Max T1.

In this version...

For DT Max T1 and T2

1. MR-69 - Authorization to Communicate Information or Power of Attorney: Reminder from Revenu Québec
2. PDF custom naming convention
3. Sending plans to Onvio

DT Max T1

1. Program certification
2. Version highlights
   1. Client suggestions implemented in version 26.01
      1. Employer's contributions to the VRSP and PRPP
      2. Temporary eligibility for the disability amount
      3. Canada caregiver amount for infirm children under 18 years of age that are reported as "Not infirm"
      4. Invoice amount in the client list
      5. Date of change in marital status
      6. Quebec line 297 - Miscellaneous deductions codes 03, 04, 05, 06 and 19
      7. Quebec Schedule B - Amount for a person living alone: Warning added
      8. Quebec Schedule D - Solidarity tax credit: Warning added
   2. Alberta: Indexation of personal tax and credit rates for inflation
   3. Climate Action Incentive Payment (CAIP) for Ontario, Manitoba, Alberta and Saskatchewan
   4. Immediate expensing of up to $1.5 million per year
   5. New optimization of the attendant care amount as medical expenses and of the disability amount (T1)
   6. New optimization of the attendant care amount as medical expenses and of the amount for a severe and prolonged impairment in mental or physical functions (TP-1)
   7. List of NAICS codes for 2022
   8. Automobile deduction limits increased
3. New forms
4. Revised forms
5. Deleted forms
6. New diagnostics
   1. Error prevention report
   2. Optimization report
7. New keywords
8. Deleted keywords
9. New options
10. Deleted options
11. Changes pertaining to the client letter
    1. New variables
12. Preliminary status advisory
13. DT Max references (links to our Knowledge Base)

DT Max T2

1. Program certification
2. Version highlights
   1. E-Document service for electronically filed Foreign Returns (T106 - T1134 - T1135)
   2. CRA Business Consent or Cancelling Business Consent Web Service
   3. Schedule 411 - Lower rate of small business corporate Saskatchewan income tax
   4. Alberta mailing address changes
   5. Federal Schedule 32 and Form T1174: Increase of pensionable earnings
3. New forms
4. Revised forms
5. Deleted forms
6. New keywords
7. Revised keywords
8. Deleted keywords
9. New options
10. Revised options
11. Deleted options

For DT Max T1 and T2

1. MR-69 - Authorization to Communicate Information or Power of Attorney: Reminder from Revenu Québec

   We have been asked by Revenu Québec to remind tax preparers of the following items with respect to the MR-69 e-submission web service:

   • PDF documents should not be protected by password or otherwise (e.g. PDF/A);

   • A user should not add handwritten information on the mandate, as this invalidates the data barcode;

   • Revenu Québec's My Account for professional representatives (MAPR) portal should not be used to file MR-69 forms produced by the DT Max software.

2. PDF custom naming convention

   You can now combine text and variables to create a custom PDF naming convention for 2022 and later tax years.

3. Sending plans to Onvio

   It is now possible in the Production printing window to send plans and as-filed snapshots to Onvio.

DT Max T1

1. Program certification

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

   Federal: RC-22-119

   Quebec: RQ22-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.7-202210-IP003, TPZ-1029.MD.8-202120-IP003 and TPZ-1029.MD.9-202210-IP002 respectively.

2. Version highlights

   1. Client suggestions implemented in version 26.01

      1. Employer's contributions to the VRSP and PRPP

         DT Max T1 users can now enter the employer's contributions to a voluntary registered savings plan (VRSP) or a pooled registered pension plan (PRPP). The employer's contribution is not deductible in calculating income because it did not generate a taxable benefit. Employer contributions for the year will reduce the maximum deductible amount for the current year (In-house RRSP Schedule, Table B). Employer contributions for the first 60 days of the following year will reduce the maximum deductible amount for the following year (In-house RRSP Schedule, Table E). As a result, the option "Note - PRPP employer contributions (F20810)" was deleted from the keyword Footnotes.t4 and two new keywords, PRPP-EmployerContr and VRSP-EmployerContr , were added in the RRSP group.

      2. Temporary eligibility for the disability amount

         In the case of an impairment that is considered temporary, the eligibility for the disability amount is therefore considered temporary as well. The year on which the impairment began and the last year of eligibility for the disability amount must be entered for both the federal and the provincial disability amount. Two new keywords have been added in the Infirmity group: Disable-StartYear) and Disable-EndYear . Moreover, a warning will be generated if the last year is exceeded.

      3. Canada caregiver amount for infirm children under 18 years of age that are reported as "Not infirm"

         A warning will be generated, indicating that there may be an error when the option "Not infirm" is selected for the keyword Disability and you have also indicated that the dependant was eligible to the Canada caregiver amount with the keyword CanadaCaregiver .

      4. Invoice amount in the client list

         Prior to version 26.01, the only way to view the invoice amount was to recalculate the return to display the invoice in the Tax return screen. In order to facilitate the follow-up of the billing, it is now possible to view the amount of the invoice in the client list. To do so:

         1. In the Automatic billing setup under Preferences, please check the new option "Include the invoice total to List-Memo4 keyword" (by default, this option is not checked.)

         2. In the Client list settings, check the keyword LIST-MEMO4 in the settings for Columns to show in the client list - T1.

         3. If this new option is checked, once the calculation is done, the total of the invoice will appear in the keyword List-Memo4 and the amount will be visible in the client list.

      5. Date of change in marital status

         A warning was added if the date of the marital status change entered in the keyword StatusChange is different for both spouses.

      6. Quebec line 297 - Miscellaneous deductions codes 03, 04, 05, 06 and 19

         When a deduction is claimed for codes 03, 04, 05, 06 and 19 on line 297 of the Quebec return, that deduction must be adjusted when a deduction is claimed on lines 105, 205 and 207 for this income. In order to reflect the deduction adjustment calculation:

         1. A new keyword Exemption-Rate was added in the T4 group;

         2. In the keyword Footnotes.t4 , a new option was added to enter the total of the deductions claimed on lines 105, 205 and 207 for this income;

         3. New worksheets were added.

      7. Quebec Schedule B - Amount for a person living alone: Warning added

         If you entered with the keyword Alone that the taxpayer was eligible for the amount for a person living alone, but you also checked box 57 of Schedule K to indicate that the taxpayer lived part of the year or all year in a residential and long-term care center (CHSLD), ticking box 57 even for a single month confirms that the taxpayer did not live alone all year in an eligible dwelling.

         If you entered with the keyword Alone that the taxpayer was eligible for the amount for a person living alone, but you also entered a date for a change in their 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.

      8. Quebec Schedule D - Solidarity tax credit: Warning added

         A warning will be generated:

         • If you indicated that the individual lived with the spouse, that only one of the spouses is identified on the RL-31 slip, but you indicated that there were at least two tenants on the RL-31 slip, or;

         • If you indicated that the individual lived with the spouse, that only one of the spouses is an owner, but you indicated that there were at least two owners.

         In addition, the validation of the keyword Dwelling-Num is required by Revenu Québec, the Dwelling number (RL-31 slip, box A) must only contain numbers from 0 to 9 and letters from A to F.

   2. Alberta: Indexation of personal tax and credit rates for inflation

      The Government of Alberta is indexing the personal income tax system for inflation, beginning for the 2022 tax year. Tax bracket thresholds and credit amounts will increase by 2.3% over their 2021 value.

   3. Climate Action Incentive Payment (CAIP) for Ontario, Manitoba, Alberta and Saskatchewan

      Following the elimination of federal Schedule 14, a checkbox has been added to the Climate Action Incentive Payment section on page 2 of the federal income tax and benefit returns for residents of Ontario, Manitoba, Alberta and Saskatchewan. The Climate Action Incentive Payment(CAIP) will now be paid as a quarterly benefit. If the individual is entitled, they will automatically receive the PIAC four times a year. To receive the payments, if the individual resides outside a census metropolitan area (CMA), they will have to file a return even if they received no income during the year.

   4. Immediate expensing of up to $1.5 million per year

      The government is proposing to expand eligibility for the $1.5 million temporary immediate expensing measure to investments in eligible property made by unincorporated businesses carried on directly by Canadian resident individuals (other than trusts) and certain eligible partnerships. This measure would be effective for investments made on or after January 1, 2022, that become available for use before 2025 (in the case of an individual or a partnership all the members of which are individuals) or before 2024 (for other partnerships).

      Eligible property under this new measure would be capital property that is subject to the capital cost allowance (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.

      All additions made to qualifying CCA classes will automatically be considered designated immediate expensing property (DIEP). You can limit the eligible amount for immediate expensing with the keywords DIEP-Limit , DIEP-AIIP-Limit and DIEP-AIIPQ-Limit .

      The keyword CCA-Agreement opens the group in order to enter the information concerning the agreement relating to the immediate expensing ceiling. The section Agreement between associated eligible persons or partnerships (EPOPs) must be completed if the individual during the taxation year was associated with at least one eligible person or partnership (EPOP) with which the individual has entered into an agreement.

   5. New optimization of the attendant care amount as medical expenses and of the disability amount (T1)

      DT Max now determines whether it is more beneficial to claim the full amount of attendant care expenses as medical expenses on line 33099 of the federal return and not claim the disability amount on line 31600 of the federal return. Special rules apply when claiming the disability amount and attendant care expenses as medical expenses. A new option "T1 - Cost of attendant care as medical expenses" has been added to the Optimize keyword if you want to modify this choice.

   6. New optimization of the attendant care amount as medical expenses and of the amount for a severe and prolonged impairment in mental or physical functions (TP-1)

      DT Max now determines whether it is more beneficial to claim the full amount of attendant care expenses as medical expenses on line 381 of the Quebec return and not claim the amount for severe and prolonged impairment in mental or physical functions on line 376 of the Quebec return. Special rules apply when claiming the disability amount and attendant care expenses as medical expenses. A new option "TP1 - Cost of attendant care as medical expenses" has been added to the Optimize keyword if you want to modify this choice.

   7. List of NAICS codes for 2022

      The new list of NAICS codes for 2022 is the biggest revision to NAICS since 2002. The overarching theme to the updates is the digital economy. The guiding principle of these changes is to classify economic activities based on digital platforms, and those offered on other forms over the Internet, in the same groupings as their non-digital equivalents.

   8. Automobile deduction limits increased

      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.

3. New forms

   Federal

   • T1(5015) - Income Tax and Benefit Return for Manitoba, Saskatchewan and Alberta Residents

     This is a new federal return that includes the three jurisdictions.

     Following the elimination of federal Schedule 14, a checkbox has been added in the Climate Action Incentive Payment section on page 2.

   Quebec

   • TP-130.AD - Capital Cost Allowance for Designated Immediate Expensing Property

   • TP-130.EN - Immediate Expensing Limit Agreement

   Provincial

   • NS479 - Nova Scotia Credits

     • The volunteer firefighters and ground search and rescue tax credit has been moved from Form NS428 to the new Form NS479.

     • A new refundable children's sports and arts activities tax credit has been introduced.

4. Revised forms

   Federal

   • T1 - Income Tax and Benefit Return

     • Line 23500, Social benefits repayment - The repayment of the Canada Recovery Benefit (CRB) is now considered in the income which is used for the calculation of the repayment of employment insurance (EI) benefits and the repayment of Old Age Security (OAS) pension. This change is retroactive to 2021 and 2020;

     • Line 31270, Home buyers' amount - The amount of the credit increases from $5,000 to $10,000, which would provide tax relief of up to $1,500 ($10,000 x 15%) to qualifying home buyers;

     • Line 31285, Home accessibility expenses - The annual spending limit for the tax credit for home accessibility increases from $10,000 to $20,000;

     • New line 47557, Air quality improvement tax credit - This credit was claimed on line 47556 in 2021.

   • T1(5006) - Income Tax and Benefit Return for Ontario Residents

     • A new section has been added on the tax return regarding the organ and tissue donor registry, where the individual can authorize the CRA to provide their contact information.

     • Following the elimination of federal Schedule 14, a checkbox has been added in the Climate Action Incentive Payment section on page 2.

   • T1(5010) - Income Tax and Benefit Return for British Columbia Residents

     Two new questions have been added to the tax return, namely whether the individual resided on Tsawwassen Lands on December 31 and, if so, whether they were a member of the Tsawwassen First Nation.

   • T1(5014) - Income Tax and Benefit Return for Nunavut Residents

     A new section has been added on the tax return regarding the organ and tissue donor registry, where the individual can authorize the CRA to provide their contact information.

   • T777 - Statement of Employment Expenses

     A new Labour Mobility Deduction provides eligible tradespeople and apprentices working in the construction industry with a deduction for certain temporary relocation expenses such as transportation, meals and temporary accommodation. Eligible individuals can deduct up to $4,000 of eligible expenses per year.

   • T1135 - Foreign Income Verification Statement

     • The CRA has requested that we add a data entry warning for all categories if the maximum amount held during the year is greater than the amount held at the end of the year.

     • The CRA has also requested that we add the watermark "For electronic signature only - DO NOT SEND BY MAIL to CRA" if the form is electronically signed and the form has not yet been submitted.

   Quebec

   • TP-1 - Income Tax Return

     • Line 297, Miscellaneous deductions, when code 22 is selected for Deduction for patronage dividends received from a cooperative - The deduction for patronage dividends received from a cooperative, which was to be abolished on January 1, 2023, is renewed for an additional period of three years.

     • Line 396, Home buyers' tax credit (TP-752.HA) - The maximum amount of the tax credit that can be claimed in relation to the purchase of an eligible home made on January 1, 2022, or later has been enhanced, increasing from $750 to $1,500.

     • Line 415, Dividend tax credit - Regarding dividends from taxable Canadian corporations, the rate of the dividend tax credit, applicable to the actual amount of ordinary dividends, increases from 4.6115% to 3.9330%.

   • Schedule C - Tax Credit for Childcare Expenses

     As of 2022, anyone who provides childcare services in Quebec for remuneration is required to provide you with an RL-24 slip for the childcare expenses you paid so that you can claim the tax credit.

   • Schedule D - Solidarity Tax Credit

     An individual is not entitled to the credit if they and their spouse, if applicable, are asylum seekers. Note that if one of the two spouses has an eligible residence status, the other spouse will also be eligible for the STC (if the latter otherwise meets the other eligibility conditions).

   • Schedule E - Tax Adjustments and Credits

     Regarding the Property tax refund for forest producers, a forest producer can now obtain a property tax refund even if the value of the development work for the year is less than the amount of the property taxes. The refund is calculated on all assessment units rather than one unit at a time.

   • Schedule J - Tax Credit for Home-Support Services for Seniors

     Several changes have been made:

     • The rate of the tax credit increases from 35% to 36%;

     • The tax credit is reduced if family income exceeds a certain threshold for dependent seniors. For independent seniors, the reduction is calculated based on two thresholds instead of one threshold. A new Worksheet 458 has been added to calculate this reduction.

     • For seniors living in an apartment building:

       • The maximum rent used to calculate eligible expenses is increased from $600 to $1,200 per month;

       • The minimum amount of rent of $600 per month will be used to establish the amount of a minimum eligible expense (rent of less than $600 will be eligible for the same credit as a rent of $600.)

   • Schedule K - Premium Payable Under the Québec Prescription Drug Insurance Plan

     The contribution rates and the maximum premium for the Quebec prescription drug insurance plan remain unchanged. Thus, for the whole of 2022, the maximum premium is $710.

   • Schedule V - Tax Credit for Donations and Gifts

     In order to permanently support the financing of the cultural sector, the January 1, 2023, deadline for making a donation has been lifted with regard to the Additional tax credit for a large cultural donation, which is equal to 25% of the eligible amount of the donation.

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

     The period during which a service agreement can be entered into with a qualified contractor is extended by five years, until March 31, 2027.

   Provincial

   • NL428 - Newfoundland and Labrador Tax

     • The rate for the tax credit for dividends other than eligible dividends decreases from 3.5% to 3.2%.

     • The rate for the tax credit for eligible dividends increases from 5.4% to 6.3%.

   • PE428 - Prince Edward Island Tax and Credits

     • The rate for the tax credit for dividends other than eligible dividends decreases from 1.96% to 1.3%.

     • The amount for the Prince Edward Island volunteer firefighter tax credit has been increased from $500 to $1,000 and a volunteer search and rescue personnel tax credit has been added.

   • Schedule ON(S12) - Ontario Seniors' Home Safety Tax Credit

     The temporary refundable Ontario seniors' home safety tax credit has been extended for 2022.

   • ON479 - Ontario Credits

     • The temporary refundable Ontario jobs training tax credit has been extended for 2022.

     • A new temporary refundable tax credit, the Ontario staycation tax credit, has been introduced for individuals or families who have qualifying accommodation expenses for recreation in 2022 in Ontario.

     • A new refundable tax credit, the Ontario seniors care at home tax credit, has been proposed to help low- and moderate-income seniors with eligible medical expenses.

   • ON479-A - Ontario Childcare Access and Relief from Expenses (CARE) Tax Credit

     The rate of the childcare access and relief from expenses (CARE) tax credit increases from 20% to 100%.

   • MB479 - Manitoba Credits

     • The community enterprise development tax credit and the small business venture capital tax credit have been made permanent.

     • Changes have been made to the education property tax credit, the seniors' school tax rebate and the school tax credit for homeowners.

     • The residential renters tax credit is a new refundable credit for renters of residential properties. This credit replaces the renter component of the education property tax credit.

   • SK479 - Saskatchewan Credits

     The keyword Arts-Amount has been added for the purposes of the active families benefit (AFB).

   • AB428 - Alberta Tax and Credits

     Contributions to nomination contestants made after March 30, 2022, will no longer qualify for the political contribution tax credit.

   • BC479 - British Columbia Credits

     • The expiry date for the eligibility period for the training tax credit has been extended to December 31, 2024.

     • The expiry date for the eligibility period for the shipbuilding and ship repair industry tax credit has been extended to December 31, 2024.

   • Schedule YT(S14) - Yukon Government Carbon Price Rebate

     Capital cost allowance Class 56 assets are now eligible for the Yukon business carbon price rebate.

   • YT428 - Yukon Tax

     You can now claim the business investment tax credit.

   • YT432 - Yukon First Nations Tax

     Refundable tax credits are no longer used in the calculation of the Yukon First Nations tax credit.

5. Deleted forms

   Federal

   • Schedule 14 - Climate Action Incentive

   Quebec

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

     • The tax credit for taxi drivers or taxi owners is eliminated as of 2022.

6. New diagnostics

   1. Error prevention report

      General

      1. Date of the status change

         Warning

         The date of the change in marital status entered with the keyword Change-Date is different for the two spouses. Please review your data entry.

      Federal

      1. 31600 Disability amount for self

         You have indicated with the keyword Disable-EndYear the last year of eligibility for the disability amount. According to the year indicated, the client is no longer eligible for the disability amount on line 31600 of the federal return. Please select the option "Not infirm" with the keyword Disability .

      2. 31800 Disability amount transferred from a dependant

         You have indicated in the dependant file with the keyword Disable-EndYear the last year of eligibility for the disability amount. According to the year indicated, the client is no longer eligible for the disability amount transferred from a dependant on line 31800 of the federal return. Please select the option "Not infirm" with the keyword Disability, in the following dependant file: …

      3. 30500 Canada caregiver amount for infirm children under 18 years of age

         Warning

         You selected in the dependant's file, the option "Not infirm" with the keyword Disability but you also indicated that the dependant was eligible for the Canada caregiver amount with the keyword CanadaCaregiver .

         To be eligible for the Canada caregiver amount, you must have supported the dependant and he/she depended on you for support because of an impairment in physical or mental functions.

         An individual is considered to be dependent on you for support if they rely on you to regularly and consistently provide them with some or all of the basic necessities of life, such as food, shelter, and clothing. The child must require much more help for their personal needs and care compared to children of the same age. The CRA may ask for a signed statement from a medical practitioner showing when the impairment began and what its duration is expected to be.

         Please review the entry(ies) in the following dependant file: ...

         Select the option "No" with the keyword CanadaCaregiver if the dependant is not eligible for the Canada caregiver amount.

      Quebec

      1. 376 Amount for a severe and prolonged impairment in mental or physical functions

         You have indicated with the keyword Disable-EndYear the last year of eligibility for amount for a severe and prolonged impairment in mental or physical functions. According to the year indicated, the client is no longer eligible for the amount for a severe and prolonged impairment in mental or physical functions on line 376 of the Quebec return. Please select the option "Not infirm" with the keyword Disability-Q .

      2. Schedule D - Solidarity tax credit (Tenant)

         You indicated with the keywords Have-A-Spouse and Live-WithSpouse that the taxpayer had a spouse on December 31 and lived with the spouse. You also indicate with the keyword Tenants-RL31 that only one spouse is identified on the RL-31, but you indicated with the keyword Number-Tenants that there were at least two tenants on the RL-31. Please verify your data entry.

      3. Schedule D - Solidarity tax credit (Owner)

         You indicated with the keywords Have-A-Spouse and Live-WithSpouse that the taxpayer had a spouse on December 31 and lived with the spouse. You also indicated with the keyword DwellingOwner that only one spouse owned the dwelling, but you indicated with the keyword Number-Owner that there were at least two owners. Please verify your data entry.

      Ontario

      1. 479 Ontario staycation tax credit

         The dates of stay are not valid. A qualifying accommodation expense must be for accommodation of less than a month per stay. Verify the date entered with the keywords DATESTAY-FROM and DATESTAY-TO .

      British Columbia

      1. BC - Residency information for tax administration agreements

         You mentioned that the taxpayer resides within Tsawwassen Lands on December 31, 2022, but you did not mention if the taxpayer is a member of the Tsawwassen First Nation. Use the keyword TSAWWASSEN-MEMBER to answer the question.

   2. Optimization report

      Federal

      1. 31600 Disability amount

         Special rules apply when claiming the disability amount and attendant care as medical expenses.

         The DT Max optimization has determined that it was more advantageous to claim the full amount of attendant care as medical expenses on line 33099 of the federal tax return and not claim the disability amount on line 31600 of the federal tax return.

         If you want to change the program's optimization, use the keyword Optimize and select the option "T1 - Cost of attendant care as medical expenses".

      Quebec

      1. 376 Amount for a severe and prolonged impairment in mental or physical functions

         Special rules apply when claiming the amount for a severe and prolonged impairment in mental or physical functions and attendant care as medical expenses.

         The DT Max optimization has determined that it was more advantageous to claim the full amount of attendant care as medical expenses on line 381 of the Quebec tax return and not claim the amount for a severe and prolonged impairment in mental or physical functions on line 376 of the Quebec tax return.

         If you want to change the program's optimization, use the keyword Optimize and select the option "TP1 - Cost of attendant care as medical expenses".

7. New keywords

   1. In the T-Slip keyword group, pertaining to box 238 of the T5013 slip:

      1. VentilationSys : T5013 Box 238 - Ventilation system installation tax credit [Fed. L.47556]

   2. In the keyword group Clearance , pertaining to the request for a Clearance Certificate (federal Form TX19 and Quebec Form MR-14.A):

      1. LegalRep-Email : Do you want the CRA to communicate electronically with the legal representative?

      2. Rep-RegionalCode. : Select the regional code (based on the province of legal representative)

      3. Rep-EmailAddress. : Legal representative's email address

   3. In the keyword group Legal-Represent pertaining to the tutor or legal representative to whom the taxpayer gave a power of attorney:

      1. Rep-RegionalCode : Select the regional code (based on the province of legal representative)

      2. Rep-EmailAddress. : Legal representative's email address

   4. In the keyword group Infirmity :

      1. Disable-StartYear : Indicate the year on which the impairment began (eligible for the disability amount)

      2. Disable-EndYear : Indicate the last year of eligibility for the disability amount (only if not permanent)

   5. In the RRSP group, regarding the taxpayer's plan:

      1. PRPP-EmployerContr : PRPP employer contributions (amount from the PRPP contribution receipts)

      2. VRSP-EmployerContr : VRSP employer contributions (amount from the VRSP contribution receipts)

8. Deleted keywords

   1. In the T-Slip group, pertaining to the Quebec RL-10 slip for Fondaction:

      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. New options

   1. For the keyword QStratInvCFH in the T-Slip group, pertaining to the Quebec RL-10 slip for Fondaction:

      Fondaction - cost of shares acquired (15%)

   2. For the keyword NAICS following the revision of the North American Industry Classification System codes for 2022 (NAICS Canada 2022 Version 1.0 is the biggest revision to NAICS since 2002. The overarching theme to the updates is the digital economy):

      311616 Beef cattle slaughtering
      311617 Hog slaughtering
      311619 Other animal slaughtering
      (...)
      914111 First Nations public administration
      914112 Métis public administration
      914113 Inuit public administration

10. Deleted options

    1. From the keyword Footnotes.t4 :

       Note - PRPP employer contributions (F20810)

11. Changes pertaining to the client letter

    1. New variables

       Federal

       %454 NR5 - Reduction in the amount to be withheld [0=No, 1=Yes]

       Quebec

       %453 Quebec - Request for direct deposit (LM-3) [1=Yes, 0=No]

12. 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 26.10. Here is the list of the key forms bearing this mark:

    Federal

    • GST370 - Employee and Partner GST/HST Rebate Application

    • T1A - Request for Loss Carryback

    • T776 - Statement of Real Estate Rentals

    • T1014 - British Columbia Training Tax Credit (Individuals)

    • T1139 - Reconciliation of 2022 Business Income for Tax Purposes

    • T1163 - Statement A - AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals

    • T1164 - Statement B - AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations

    • T1175 - 2022 Farming - Calculation of Capital Cost Allowance (CCA) and Business-use-of-home Expenses

    • T1206 - Tax on Split Income - 2022 Information

    • T1272 - Newfoundland and Labrador Direct Equity Tax Credit

    • T1273 - Statement A - Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals

    • T1274 - Statement B - Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations

    • T1297 - Newfoundland and Labrador Resort Property Investment Tax Credit

    • T2036 - Provincial or Territorial Foreign Tax Credit

    • T2039 - Air Quality Improvement Tax Credit

    • T2042 - Statement of Farming Activities

    • T2121 - Statement of Fishing Activities

    • T2125 - Statement of Business or Professional Activities

    • T2209 - Federal Foreign Tax Credit

    Quebec

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

    • TP-766.3.4 - Income Tax on Split Income

    • TP-1026 - Calculation of Instalment Payments to Be Made by Individuals - 2023

    • TP-130.AD - Capital Cost Allowance for Designated Immediate Expensing Property

    • TP-130.EN - Immediate Expensing Limit Agreement

    In-house forms

    • Estimated GST/HST Tax Credit for the period from July 2023 to June 2024

    • Estimated Calculation for the Solidarity Tax Credit (July 1, 2023, to June 30, 2024)

    • Estimated Calculation for the Family Allowance (Quebec) for the period July 2023 to June 2024

    • Estimated Ontario Trillium Benefit (OTB) for July 2023 to June 2024 and the Ontario Senior Homeowners' Property Tax Grant (OSHPTG) for 2023

    • Estimated Saskatchewan Low-Income Tax Credit for the period from July 2023 to June 2024

    • Estimated British Columbia Climate Action Tax Credit for the period July 2023 to June 2024

    • Estimated Nova Scotia Affordable Living Tax Credit and Poverty Reduction Credit for the period from July 2023 to June 2024

    • Estimated Newfoundland and Labrador Income Supplement and Seniors' Benefit for the period from July 2023 to June 2024

    • Estimated Prince Edward Island HST Credit for the period from July 2023 to June 2024

    • Estimated Calculation for the Canada Child Benefit (CCB) for the period July 2023 to June 2024

    • Estimated New Brunswick HST Tax Credit for the period from July 2023 to June 2024

    • Estimated Northwest Territories Cost of Living Offset (NTCOLO) for the period from July 2023 to June 2024

    • Estimated Yukon Government Carbon Price Rebate for Individuals for the period from July 2023 to June 2024

    • Estimated Climate Action Incentive for the period April 2023 to March 2024

13. 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 (2022)
    Tax brackets and rates (2022)
    Tax changes in DT Max (2022)
    

DT Max T2

1. Program certification

   Federal

   For DT Max T2 version 26.01, 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, 2023, under the DT45 stamp.

   The certification date has been extended to May 31, 2023.

   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 DT45 stamp.

   Quebec

   Please note that DT Max T2 will receive its full certification from Revenu Québec for an upcoming version to be released in early 2023.

2. Version highlights

   1. E-Document service for electronically filed Foreign Returns (T106 - T1134 - T1135)

      The Canada Revenu Agency (CRA) offers a new Web service for EFILE authenticated tax preparers to seamlessly send electronic documents to the CRA by attaching them via their tax preparation software. Attachments will be allowed both at the time of electronic filing of the Foreign Returns (T106 - T1134 - T1135), as well as, during any time throughout the year.

      To utilize this service, please set the keyword E-Doc to "Yes" within the applicable T106, T1134, or T1135 group and complete the subgroup keywords.

      The subgroup entries will allow you to specify how the document is to be transmitted, the type of document being attached, and the attachment itself.

      You can electronically submit the attached document by accessing the Efile tab and clicking the applicable T106, T1134, or T1135 e-submission method.

      The process is completely automated and handled by the DT Max system.

      Please note that to transmit an attachment electronically you must have successfully submitted the applicable T106, T1134, or T1135 Return beforehand.

      CRA's system uses the confirmation number from the accepted T106, T1134, or T1135 Return to process the attachments. CRA cannot accept a document without its associated T106, T1134, or T1135 Return.

      The Progress keyword will record the details of an accepted e-Doc submission.

      IMPORTANT (T106 and T1134 only): Penalties can be assessed if the attached e-Doc has no connection to the specified non-resident name (T106) or foreign affiliate name (T1134). Each attached e-Doc must belong to the applicable:

      • Non-resident name, specified through the keyword Name-NonRes , found within the NonRes-Trans keyword group, or

      • Foreign affiliate name, specified through the keyword Affiliate-Id , found within the Foreign-Info keyword group.

   2. CRA Business Consent or Cancelling Business Consent Web Service

      Please note, starting November 21, 2022, upon a positive response to the Business Consent (RC59) request submitted to the Canada Revenue Agency, the following message will be displayed in the DT Max Efile Results Log:

      Your authorization request has been received. Please have your client go to My Business Account to confirm the request.

      This message comes from the Canada Revenue Agency and it does not apply to the Cancel Business Consent process (RC59X).

   3. Schedule 411 - Lower rate of small business corporate Saskatchewan income tax

      Saskatchewan reduced the small business corporate income tax rate from 2% to 0% effective for the period commencing on October 1, 2020, and ending on June 30, 2022. The small business rate increased to 1% on July 1, 2022, and was scheduled to return to a rate of 2% effective July 1, 2023.

      As part of the affordability plan, Saskatchewan is extending the application of the 0% small business corporate income tax rate, retroactive to July 1, 2022. As well, the province will delay the restoration of the 2% rate.

      The province will return to a small business corporate income tax rate of 2% in accordance with the following schedule:

      • July 1, 2022, to June 30, 2023 - 0%;

      • July 1, 2023, to June 30, 2024 - 1%; and

      • July 1, 2024 - 2%

      The above changes are included in this version of DT Max T2.

      In addition, lines referring to days in the tax year before October 1, 2020, have been deleted from this schedule.

   4. Alberta mailing address changes

      To prevent mailings to incorrect addresses for Corporate Income Tax, Alberta's Tax and Revenue Agency (TRA) is adopting address changes and return mail indicators from the Canada Revenue Agency (CRA). Effective November 19, 2022, the TRA will automatically update a corporation's mailing address to match CRA's records if the address has not been updated with the TRA in the last 90 days. The TRA may suppress mailing of certain documents until the corporation's address has been updated.

      Address changes can be made:

      • online in TRACS

      • by contacting the TRA

      A corporation's address will no longer be updated using the AT1 - Alberta Corporate Income Tax Return, and only one address will be retained on file as the mailing address. Alternate addresses are no longer accepted. As a result, the AT1 and Alberta Loss Carry Back Application (Schedule 10) no longer include alternate address fields.

   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 2023 increased from $64,900 to $66,600.

3. New forms

   Federal

   • Schedule 1 Supplementary - Non-deductible Automobile Expenses

     A new page was added for federal in-house form for non-deductible automobile expenses for leasing start after 2021. This is to take into account the deductible leasing costs increase from $800 to $900 per month, before tax, for new leases entered into after 2021.

   • Schedule 352 - Nova Scotia Financial Institutions Capital Tax (2021 and later tax years)

     This brand new form is for corporations that are financial institutions with a permanent establishment in Nova Scotia, including offshore areas and that are liable to pay tax on their taxable capital employed in the province for the tax year, starting after October 31, 2021.

   • Schedule 353 - Nova Scotia Financial Institutions Capital Tax - Agreement Among Related Corporations (2021 and later tax years)

     Related financial institutions that are liable to pay the Nova Scotia Financial Institutions Capital Tax should use this brand new form to allocate the basic capital deduction among members.

     The basic capital deduction is equal to

     • $5,000,000, if the amount of the capital of the financial institution and its related institutions is $10,000,000 or less. Use the keyword CapAlloc-NS-5M within the RelatedParty group if this applies.

     • $30,000,000, for a financial institution that is a trust or a loan company with its registered office in Nova Scotia. Use the keyword CapAlloc-NS-30M within the RelatedParty group if this applies.

     • The basic capital deduction is nil in all other situations.

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

     Schedule 392, which was removed by the CRA in 2018, has been reintroduced in this DT Max T2 version. The revised form allows a credit to be claimed on data processing buildings acquired or constructed, as well as data processing centre property acquired after April 11, 2017, if it was acquired as a replacement for qualified property for which the corporation was entitled to claim the credit before April 12, 2017.

     Use the keyword ProvITCExp or ProvCr-Alloc within the CCA-Class group to enter information in Parts 1, 2 or 3 of the form.

   • Electronically submitting a document with the Foreign Reporting Return

   Quebec

   • CO-17.A.1 Supplementary - Non-deductible Automobile Expenses

     A new page was added for Quebec in-house form for non-deductible automobile expenses for leasing start after 2021. This is to take into account the deductible leasing costs increase from $800 to $900 per month, before tax, for new leases entered into after 2021.

4. Revised forms

   Federal

   • Schedule 3 - Dividends Received, Taxable Dividends Paid, and Part IV Tax Calculation (2019 and later tax years)

   • Schedule 5 - Tax Calculation Supplementary - Corporations (2022 and later tax years)

     This form has been updated:

     • In the Newfoundland and Labrador section, line 506, line 508, line 523 and line 526 have been added to reflect the new credits: the Newfoundland and Labrador Manufacturing and Processing Investment Tax Credit and the Newfoundland and Labrador Green Technology Tax Credit;

     • In the Nova Scotia section, line 222 has been added to reflect the new Schedule 352, Nova Scotia Financial Institutions Capital Tax;

     • In the Ontario section, line 404 and line 454 were removed.

     • In the Manitoba section, line 324 has been added to reflect the new Schedule 392, Manitoba Data Processing Investment Tax Credits. Lines 623 and 326 were removed.

     • In the British Columbia section, line 685 has been added to reflect the new credit, British Columbia Clean Buildings Tax Credit.

   • Schedule 27 - Calculation of Canadian Manufacturing and Processing Profits Deduction (2022 and later tax years)

     This form has been updated by the CRA and multiple changes have been made. New sections have been added for corporations that engage in zero-emission technology manufacturing (ZETM). Part 14 calculates the ZETM profits, Part 15 calculates the ZETM cost of capital, Part 16 calculates the ZETM cost of labour and Part 17 calculates the ZETM deduction.

     Due to the new additions on this form, a revision was needed for the keyword Elect-Energy within the Activity group. The keyword has been renamed M&P-Act. The options available for the keyword M&P-Act have also been revised and some new options have been added so that one can indicate the type or types of activities relating to a manufacturing and processing corporation. The keyword M&P-Act can be entered more than once depending on the corporation's situation.

     If you wish to complete the new ZETM sections of Schedule 27 listed above, please choose the option "Corporation has ZETM" within the keyword M&P-Act along with the M&PProfits keyword group.

     It is strongly suggested to review your data entry and enter the applicable option(s) that apply for the keyword M&P-Act due to all the changes.

   • Schedule 31 - Investment Tax Credit - Corporations (2021 and later tax years)

     This form has been updated by the CRA:

     • Line 242 referring to qualified resource property acquired after December 31, 2013, and before January 1, 2016 (in the section Current-year credit and account balances - ITC from investments in qualified property and qualified resource property) has been deleted.

     • In the SR&ED expenditure limit for a CCPC section of the form, lines referring to tax years ending before March 19, 2019, have been deleted.

     • In the Child Care Spaces section of the form, the Eligible child care spaces expenditures calculation as well as the Current-year credit - ITC from child care spaces expenditures calculation have been deleted.

   • Schedule 65 - Air Quality Improvement Tax Credit (2022 and later tax years)

     This form has been updated and, as such, the information is now transmitted to the CRA for barcode and efile purposes. The keywords Name&Location and Eligible-Entity within the AirQuality-TaxCr group have been revised and an allowable entry of 175 characters is now permitted for both of these keywords.

   • Schedule 89 - Request for Capital Dividend Account Balance Verification

     This form has been updated by the CRA and has undergone some significant changes:

     • In Part 1, Identification, lines referring to the mailing address have been deleted. A new line for the name of the firm has been added.

     • Part 2A, Summary lines for predecessor corporations, is completely new. To enter information relating to this section, choose the option "CDA Components - Predecessor corporation" for the keyword CDA-Balance .

     • Revisions have been made to Part 4, Additional information - Capital dividends received from a corporation. The predecessor corporation and filing corporation information must now be entered for this section, and the keyword CDA-CapDivds within the applicable CDA-Balance group should be used to enter this information.

     • Part 5, Additional information - Capital dividends received from a trust, is also a newly added section. The keyword CDA-CapDivds within the CDA-Balance group should be used to enter information for this section. This applies to both the "Predecessor corporation information" and the "Filing corporation" options for the keyword CDA-Balance .

     • Part 6, Additional information - Life insurance, is completely new as well. Use the keyword Life-Insurance within the keyword CDA-Balance with the option "CDA Components - Filing corporation except for ECP" to complete this section.

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

   • Schedule 387 - Manitoba Small Business Venture Capital Tax Credit (2022 and later tax years)

     In the 2022 Manitoba budget, the Small Business Venture Capital Tax Credit which was scheduled to expire on December 31, 2022, has been made permanent.

     This tax credit provides a non-refundable Manitoba tax credit of up to 45% to corporations who acquire equity capital in eligible Manitoba enterprises.

     This form has been updated in this version of DT Max T2.

   • Schedule 411 - Saskatchewan Corporation Tax Calculation (2021 and later tax years)

   • Schedule 428 - British Columbia Training Tax Credit (2020 and later tax years)

     This form has been updated by the CRA due to the fact that the British Columbia Training Tax Credit which was set to end December 31, 2022, has been extended two years until December 31, 2024.

   • Schedule 430 - British Columbia Shipbuilding and Ship Repair Industry Tax Credit (2019 and later tax years)

     This form has been updated by the CRA due to the fact that the British Columbia Shipbuilding and Ship Repair Industry Tax Credit which was set to end December 31, 2022, has been extended two years until December 31, 2024.

   • Schedule 500 - Ontario Corporation Tax Calculation (2022 and later tax years)

     In Part 2, Ontario small business deduction, references to the number of days in the tax year before January 1, 2020, have been removed.

     In addition, in Part 4, Credit union tax reduction, references to the number of days in the tax year before January 1, 2020, have also been removed.

   • T2WS1 - Worksheet 1 - Calculating your estimated tax payable and tax credits for 2023 (N.B.: No calculation support is provided for this form.)

   • T2WS2 - Worksheet 2 - Calculating your monthly instalment payments for 2023

   • T2WS3 - Worksheet 3 - Calculating your quarterly instalment payments for 2023

   • T1135 - Foreign Income Verification Statement

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

     This form has been updated by the CRA and has undergone multiple changes:

     • In Part 1, Identification, lines referring to the mailing address have been deleted. A new line for the name of the firm has been added. Use the keyword FirmName.e within the subgroup Contact-Info in the group DividendPaid . Please note that the keyword Contact-Info replaces the keyword Contact-Person. Should you have an entry in Contact-Person, verify your data entry and adjust accordingly since Contact-Info now has a drop-down list. This also affects Quebec Form CO-502.

     • New line 150 has been added in Part 2, Required information, to indicate if there has been an acquisition of control since the date of the last election. Use the keyword AOC-PrevElection within the group DividendPaid if it applies.

     • Part 4, Capital dividends distributed to the corporation from a trust, is completely new. The keyword CDA-CapDivds within the group CDA-Balance should be used to enter information for this section.

     • Part 5, Capital gain or loss during the current tax year, is also new. The keyword T2054-Cap-Disp within the group CDA-Balance with the option "CDA Components - Filing corporation except for ECP" can be used to enter information relating to this section.

     • New Part 6, Shareholder information, has been added to the form. The subgroup keyword ShareholderName within the group DividendPaid can be used to enter information regarding this section.

     • Part 7, Additional information - Life insurance, is completely new as well. Use the keyword Life-Insurance within the keyword CDA-Balance with the option "CDA Components - Filing corporation except for ECP" to complete this section.

   Quebec

   • CO-17S.3 - Dividends Received and Taxable Dividends Paid

   • CO-130.AD - Capital Cost Allowance for Immediate Expensing Property

   • TP-130.EN - Immediate Expensing Limit Agreement

   • CO-1029.8.33.CS - Tax Credit for Small and Medium-Sized Businesses That Employ Persons With a Severely Limited Capacity for Employment

     In order to allow a corporation to benefit from the tax credit for the retention of persons with a severely limited capacity for employment regardless of its size, amendments will be made to the definition of qualified corporation to remove the requirement relating to paid-up capital as well as the requirement relating to the number of remunerated hours.

     The amendments relating to the eligibility criteria will apply to a taxation year of a corporation that ends after December 30, 2022, in respect of an amount paid by the corporation as employer contributions in respect of a calendar year after 2021.

     The above changes have been implemented in this version of DT Max T2.

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

     The rates have been updated for calendar year 2022.

   • CO-1029.8.33.TE - Tax Credit for Small and Medium-Sized Businesses to Foster the Retention of Experienced Workers

     In order to allow a corporation to benefit from the tax credit to foster the retention of experienced workers regardless of its size, amendments will be made to the definition of qualified corporation to remove the requirement relating to paid-up capital as well as the requirement relating to the number of remunerated hours.

     The amendments relating to the eligibility criteria will apply to a taxation year of a corporation that ends after December 30, 2022, in respect of an amount paid by the corporation as employer contributions in respect of a calendar year after 2021.

     The above changes have been implemented in this version of DT Max T2.

   • CO-1029.8.36.II - Tax Credit for Investment and Innovation

     On March 25, 2021, it was announced that the investment and innovation tax credit rates would be temporarily doubled to encourage Quebec businesses to carry out their investment projects and to accelerate Quebec's economic recovery. It was then planned that this temporary increase would end on December 31, 2022.

     In the Quebec March 2022 budget it was announced that due to the economic situation, Quebec businesses still have to deal with a high level of uncertainty, particularly with regard to their investment projects and interest rates. In order to continue the government's support for business investment, the temporary increase in the tax credit relating to investment and innovation will be extended by one year, that is, until December 31, 2023. With this additional measure, the government wishes to continue to support Quebec's economic recovery and encourage wealth creation.

     The keyword Expense-Alloc within the Descript.qi subgroup, when the Que-ITC group exists, has been revised to reflect the above Quebec March 2022 budget change.

   Alberta

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

     On page 1 of the AT1 return, lines 18 through 24 pertaining to the assessment notice and assessment correspondence address have been deleted. In addition, line 27 referring to the fax number has also been deleted.

   • AT1 Schedule 10 - Alberta Loss Carry-back Application

     In the Applicant identification section of the form, line 56 pertaining to the fax number and lines 58, 60, 62, 64, 66, and 68 referring to the mailing address for the notice of reassessment have all been deleted.

   In-house forms

   • Notes and diagnostics page

   • Client letter

   • Carryforward Schedule - Multiple Jurisdictions

   • Statement of Real Estate Rentals

     This form has been updated to reflect the latest changes found on federal Schedule 8.

5. Deleted forms

   Federal

   • Schedule 504 - Ontario Resource Tax Credit

   • Schedule 552 - Ontario Apprenticeship Training Tax Credit

6. New keywords

   1. In the Foreign-Info group, pertaining to the T1135 e-Doc service:

      1. E-Doc : Will you be accessing the e-Doc web service?

         Enter the keyword E-Doc to specify whether you will be electronically submitting documentation, relating to a Foreign Reporting Return, with the Canada Revenue Agency.

   2. In the Foreign-Info group, pertaining to the T1134 e-Doc service:

      1. E-Doc.t1134 : Will you be accessing the e-Doc web service?

         Enter the keyword E-Doc.t1134 to specify whether you will be electronically submitting documentation, relating to a Foreign Reporting Return, with the Canada Revenue Agency.

   3. In the NonRes-Trans group, pertaining to the T106 e-Doc service:

      1. E-Doc.t106 : Will you be accessing the e-Doc web service?

         Enter the keyword E-Doc.t106 to specify whether you will be electronically submitting documentation, relating to a Foreign Reporting Return, with the Canada Revenue Agency.

   4. In the E-Doc , E-Doc.t106 and E-DOC.1134 subgroups, pertaining to the e-Doc service for federal Forms T1135, T106 and T1134 respectively:

      1. E-Doc-Submit : Information to be electronically submitted

         Use the keyword E-Doc-Submit to specify which information is to be electronically submitted when accessing the Foreign Reporting Return web service.

      2. E-Doc-ID : Type of document being attached

         Use the keyword E-Doc-ID to specify the type of document being attached.

      3. E-Doc-Name : Name and location of the file being attached

         Use the keyword E-Doc-Name to specify the name and location of the file being attached. For amended returns, please re-submit the attachment only if the attachment information has changed.

         You should also take note of the following restrictions:

         Maximum of 10 documents per submission bundle;

         Total of 350 MB per submission bundle;

         Allowable file types:

         pdf, .doc, .docx, .xls, .xlsx, .rtf, .txt, .jpg, .jpeg, .tiff, .tif, .xps and more*.

         *In addition to the acceptable file formats listed above, the CRA also accepts all safe file formats including text, document, spreadsheet, database, image, graphic, video, audio, accounting, financial, and tax files. Submitted files may be zipped but must not be password encrypted, as this will prevent the CRA's system from scanning for viruses. Files that can't be scanned for viruses will be securely deleted.

         Invalid file extensions:

         exe, .ade, .adp, .app, .asx, .bas, .bat, .chm, .class, .cmd, .com, .cpl, .crt, .dll, .fxp, .hlp, .hta, .inf, .ins, .isp, .js, .jse, .Ink, .mda, .mde, .mdt, .mdw, .mdz, .msc, .msi, .msp, .mst, .ops, .pcd, .pif, prg, .reg, .scf, .scr, .sct, .shb, .shs, .url, .vb, .vbe, .vbs, .wsc, .wsf, .ws

         Invalid characters in filenames:

         '\' , '/', ':', '*', '?', '"', '<', '>', '|'

         No duplicate files;

         No password protection.

   5. In the Progress group, pertaining to the e-Doc service for federal Forms T1135, T106 and T1134 respectively:

      1. CRC-Number : Number assigned by DT Max to uniquely identify a file

         The keyword CRC-Number contains the Cyclic Redundancy Check (CRC). The CRC is a number calculated by the DT Max software to uniquely identify a file.

      2. E-Doc-Name.a : Name of the submitted document

         The keyword E-Doc-Name.a displays the name of the electronically submitted document.

      3. TimeStamp : Date and time of e-Doc submission

         The keyword TimeStamp displays the date and time of the electronically submitted document.

      4. ACK-Number : E-Doc confirmation number

         The keyword ACK-Number displays the confirmation number of the electronically submitted document.

   6. New keyword pertaining to the T1135 e-Doc service:

      1. EfileEDocErrT1135 : E-Doc error code

         The keyword EfileEDocErrT1135 lists the e-Doc submission error message(s) received.

   7. New keyword pertaining to the T1134 e-Doc service:

      1. EfileEDocErrT1134 : E-Doc error code

         The keyword EfileEDocErrT1134 lists the e-Doc submission error message(s) received.

   8. New keyword pertaining to the T106 e-Doc service:

      1. EfileEDocErrT106 : E-Doc error code

         The keyword EfileEDocErrT106 lists the e-Doc submission error message(s) received.

   9. In the RelatedParty group, pertaining to federal Schedule 353:

      1. Capital-NS : Capital of the related corp. - NS

         Use the keyword Capital-NS to enter the amount of capital of the related corporation for purposes of the Nova Scotia financial institutions capital tax, Schedules 352/353.

      2. CapAlloc-NS-5M : $5,000,000 basic capital deduction allocated to related corp - Nova Scotia (Sch. 353)

         Use the keyword CapAlloc-NS-5M to enter the amount of the $5,000,000 basic capital deduction for the year allocated to the related corporation.

      3. CapAlloc-NS-30M : $30,000,000 basic capital deduction allocated to related corp - Nova Scotia (Sch. 353)

         Use the keyword CapAlloc-NS-30M to enter the amount of the $30,000,000 basic capital deduction for the year allocated to the related corporation. This is for a financial institution that is a trust company or a loan company with its registered office in Nova Scotia.

   10. In the CDA-CapDivds subgroup within the CDA-Balance group, pertaining to the federal Schedule 89 and Form T2054:

       1. Name-Trust : Name of trust that paid a capital dividend

          If the capital dividend account includes a capital dividend that was received from a trust, enter the name of that trust with the keyword Name-Trust. This information is required for purposes of federal Schedule 89.

       2. Trust-# : Trust account number of trust that paid a capital dividend

          If the capital dividend account includes a capital dividend that was received from a trust, enter the trust account number of that trust with the keyword Trust-# . This information is required for purposes of federal Schedule 89.

   11. In the CDA-Balance group, pertaining to federal Schedule 89:

       1. CDA-Pred-Name : Name of predecessor

          If there are predecessor balances to report in Part 2A of on Schedule 89, use the CDA-Pred-Name keyword to enter the name of the predecessor.

       2. CDA-Pred-BusNum : Business number of predecessor

          If there are predecessor balances to report in Part 2A on Schedule 89, use the CDA-Pred-BusNum keyword to enter the business number of the predecessor.

       3. CDA-Amalg-Date : Amalgamation date

          If there are predecessor balances to report in Part 2A on Schedule 89, use the CDA-Amalg-Date keyword to enter the amalgamation date.

       4. CDA-Amounts : CDA component amounts for predecessor corporation

          If there are predecessor balances to report in Part 2A on Schedule 89, use the CDA-Amounts keyword to enter the various CDA component amounts (except for eligible capital property) for the predecessor corporations.

       5. Life-Insurance : Net life insurance proceeds information

          If the CDA balance is to include net life insurance proceeds, the Life-Insurance subgroup keyword is used to enter the additional information required in Part 6 of federal Schedule 89.

   12. In the Life-Insurance subgroup within the CDA-Balance group, pertaining to federal Schedule 89 and Form T2054:

       1. Insured-Indiv : Name of insured individual

          If the CDA balance is to include net life insurance proceeds, use the Insured-Indiv keyword to enter the name of the insured individual.

       2. Beneficiary.i : Name of beneficiary

          If the CDA balance is to include net life insurance proceeds, use the Beneficiary.i keyword to enter the name of the beneficiary.

       3. Policy-Number : Policy number

          If the CDA balance is to include net life insurance proceeds, use the Policy-Number keyword to enter the policy number.

       4. ACB.l : Adjusted cost base of policy

          If the CDA balance is to include net life insurance proceeds, use the ACB.l keyword to enter the adjusted cost base of the policy.

       5. Tot-NetProceeds : Amount of total net proceeds received

          If the CDA balance is to include net life insurance proceeds, use the Tot-NetProceeds keyword to enter the total amount received related to the life insurance net proceeds.

       6. Redemption-Date : Policy redemption date

          If the CDA balance is to include net life insurance proceeds, use the Redemption-Date keyword to enter the policy redemption date.

       7. ContactName.cda : Name of contact person

          Use the keyword ContactName.cda to enter the name of the person to contact for more information for purposes of federal Schedule 89.

       8. FirmName.cda : Name of firm

          Use the keyword FirmName.cda to enter the name of the firm for purposes of federal Schedule 89.

       9. Phone.cda : Telephone number of contact person

          Use the keyword Phone.cda to enter the telephone number of the contact person for purposes of federal Schedule 89.

       10. Extension.cda : Telephone extension number of contact person

           Use the keyword Extension.cda to enter the telephone extension number of the contact person for purposes of federal Schedule 89.

   13. In the Contact-Info subgroup within the DividendPaid group, pertaining to federal Form T2054:

       1. FirmName.e : Name of firm

          The firm name entered here will display on federal Form T2054.

   14. In the ShareholderName subgroup within the DividendPaid group, pertaining to federal Form T2054:

       1. ShareholderName : Name of shareholder

          Use the keyword ShareholderName to enter the name of the shareholder. The shareholder information is required in Part 6 of federal Form T2054.

       2. SIN.sh : Social insurance number of shareholder

          Use the keyword SIN.sh to enter the social insurance number of the shareholder.

       3. BusinessNum.sh : Federal business number of shareholder corporation

          Use the keyword BusinessNum.sh to enter the federal business number of the shareholder corporation.

       4. TrustNum.sh : Federal trust number of shareholder

          Use the keyword TrustNum.sh to enter the federal trust number of the shareholder.

       5. PartnershipNum.sh : Federal account number of shareholder partnership

          Use the keyword PartnershipNum.sh to enter the federal account number of the shareholder partnership.

       6. Payment-Date : Date of payment

          Use the keyword Payment-Date to enter the date of payment of the dividend.

       7. Capital-Dividend : Share of capital dividend

          Use the keyword Capital-Dividend to enter the shareholder's share of the capital dividend.

   15. In the DividendPaid group, pertaining to federal Form T2054:

       1. AOC-PrevElection : Whether there has been an acquisition of control since last election

          Use the keyword AOC-PrevElection to indicate whether or not there has been an acquisition of control since the date of the last election.

   16. In the T2054-Cap-Disp subgroup within the CDA-Balance group, pertaining to federal Form T2054:

       1. Quantity.c : Quantity of asset

          Use the Quantity.c keyword to enter the quantity of asset for which a capital gain or loss occurred during the current tax year up to the date of the election for a capital dividend under subsection 83(2).

       2. Description.c : Description of asset

          Use the Description.c keyword to enter the description of asset for which a capital gain or loss occurred during the current tax year up to the date of the election for a capital dividend under subsection 83(2).

       3. Acquisition-Date.c : Date of acquisition of asset

          Use the Acquisition-Date.c keyword to enter the acquisition date of asset for which a capital gain or loss occurred during the current tax year up to the date of the election for a capital dividend under subsection 83(2).

       4. Proceeds.c : Proceeds of disposition of asset

          Use the Proceeds.c keyword to enter the proceeds of disposition of asset for which a capital gain or loss occurred during the current tax year up to the date of the election for a capital dividend under subsection 83(2).

       5. ACB.c : Adjusted cost base of asset

          Use the ACB.c keyword to enter the adjusted cost base of asset for which a capital gain or loss occurred during the current tax year up to the date of the election for a capital dividend under subsection 83(2).

       6. Expenses.c : Outlays and expenses from disposition of asset

          Use the ACB.c keyword to enter the outlays and expenses from disposition of asset for which a capital gain or loss occurred during the current tax year up to the date of the election for a capital dividend under subsection 83(2).

       7. T2054-Cap-Disp : Capital gain or loss during current tax year up to date of election (T2054)

          The T2054-Cap-Disp keyword is used to report information regarding a capital gain or loss during the current tax year up to the date of the election for a capital dividend under subsection 83(2). This information will be shown on federal Form T2054.

7. Revised keywords

   1. Replacing the keyword Elect-Energy within the Activity group, pertaining to federal Schedule 27:

      1. M&P-Act : Types of activities for a manufacturing and processing corporation

         Use M&P-Act to specify the type or types of activities for a manufacturing and processing corporation. This information is required for the calculation of Schedule 27 (M&P).

   2. Revised keyword in the Credit-Type subgroup within the Employment group, pertaining to federal Schedule 428 and Schedule 430:

      1. Registration.c : Registration/identification number provided by SkilledTradesBC

         Use the keyword Registration.c to enter the registration/identification number provided by SkilledTradesBC. If there is no registration/identification number, enter the social insurance number (SIN) or the name of the employee.

   3. In the DIVIDENDPAID group, pertaining to federal Form T2054 - this keyword was formerly Contact-Person:

      1. Contact-Info : Contact information for purposes of Forms T2054/CO-502

         Use the keyword Contact-Info to enter the contact information for purposes of federal Form T2054 and/or Quebec Form CO-502.

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

8. Deleted keywords

   1. From the CDA subgroup, within the T2-Autofill group (AFR):

      1. T2054-DatePayable : Date the dividend becomes payable (if filed with a T2054)

      2. YETime-BalRequest : Tax year end information up to hour and minute, if applicable

      3. Oth-Deductions : Other deductions making up the CDA balance

      4. DividendPayable : Date and amount of dividend payable

      5. CDA-BalanceAsOf : Capital dividend account balance as of processed date

   2. From the ChildCare-Spaces group, pertaining to federal Schedule 31:

      1. Startup-costs : Amount of specified child care start-up costs

      2. Assistance.cc : Gov. /non gov. assistance received (+) or repaid (-)

      3. Amount-CB.c : Tax year the credit was applied to and desired carryback amount

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

      1. Amount-CF.r : Resource tax credit balance carried forward

      2. Cr-Trans.r : Resource tax credit balance transferred on amalgamation or wind-up

   4. From the Employment group, pertaining to the deleted federal Schedule 552:

      1. Trade-Code : Apprenticeship trade code

      2. First-Name.e : First name of individual

      3. Last-Name.e : Last name of individual

      4. Contract-Date : Registration date of contract or agreement

      5. Agreement-Num : Contract or agreement number

      6. Days-Employ : Number of days apprentice was employed during the taxation year

      7. Work-Start : Start of work term

      8. Work-End : End of work term

      9. Elig-Costs : Eligible costs of placement

      10. Assist-Repaid : ATTC on repayment of government assistance

9. New options

   1. For the keyword Progress , pertaining to the e-Doc service for federal Forms T1135, T106 and T1134 respectively:

      T1135 supporting documents - eDoc submitted
      T1134 supporting documents - eDoc submitted
      T106 supporting documents - eDoc submitted

   2. For the new keyword E-Doc-Submit , pertaining to the e-Doc service for federal Forms T1135, T106 and T1134 respectively:

      Foreign e-submission to contain Foreign Return and e-Doc
      Foreign e-submission to contain Foreign Return only
      Foreign e-submission to contain e-Doc only

   3. For the new keyword E-Doc-ID , pertaining to the e-Doc service for federal Forms T1135, T106 and T1134 respectively:

      Financial statements
      Organizational chart
      Taxpayer letter
      Trust agreement
      Other

   4. For the keyword E-Signature , pertaining to the e-Doc service for federal Forms T1135, T106 and T1134 respectively:

      T106 - Non-arm's length transactions with non-residents
      T1134 - Information return relating to foreign affiliates
      T1135 - Foreign income verification statement

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

      Production of biofuel in Québec

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

      Production of biofuel in Québec

   7. For the keyword Asset-Code , pertaining to the federal Schedule 8 supplement on Additional information regarding CCA Class 43.1 and Class 43.2:

      25 Pumped hydroelectric energy storage
      26 Solid biofuel production systems
      27 Equipment used to produce hydrogen by electrolysis of water
      28 Hydrogen refuelling equipment
      29 Air-source heat pump systems

   8. For the keyword ProvCr-Alloc , pertaining to federal Schedule 392:

      Credit allocated from a partnership - sch. 392

   9. For the keyword PROVITC-ADD , pertaining to federal Schedule 392:

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

   10. For the keyword ProvCreditOV , pertaining to federal Schedule 5:

       Green tech. tax credit - NFLD &Lab.(non-refundable)
       Green tech. tax credit - NFLD &Lab.
       M & P equipment ITC - NFLD &Lab.(non-refundable)
       M & P equipment ITC - NFLD &Lab.
       Clean buildings tax credit - B.C.

   11. For the keyword Capital within the M&PProfits group, pertaining to federal Schedule 27:

       M&P capital - ZETM

   12. For the keyword Sal&Wages within the M&PProfits group, pertaining to federal Schedule 27:

       M&P labour - ZETM

   13. For the keyword OthPayments within the M&PProfits group, pertaining to federal Schedule 27:

       Other payments - M&P ZETM

   14. For the keyword M&P-Act within the Activity group, pertaining to federal Schedule 27:

       Corporation has ZETM
       Corporation has other eligible activities

   15. For the keyword CDA-CapDivds , pertaining to federal Schedule 89:

       Cap dividends received from a corporation
       Cap dividends received from a trust in prev years
       Cap dividends received from a trust in current year
       Cap dividends received from a trust

   16. For the keyword CDA-Balance , pertaining to federal Schedule 89:

       CDA Components - Predecessor corporation

   17. For the new keyword CDA-Amounts , pertaining to federal Schedule 89:

       Non-taxable cap gains after 1971
       Non-deductible cap losses after 1971
       Net proceeds of life insurance policy
       Non-taxable cap gains trust before Sept. 16, 2016
       Capital dividends payable

   18. For the new keyword Life-Insurance , pertaining to federal Schedule 89 and Form T2054:

       Additional information

   19. For the revised keyword Contact-Info , pertaining to federal Form T2054:

       Contact information for purposes of forms T2054/CO-502

   20. For the new keyword T2054-Cap-Disp , pertaining to federal Form T2054:

       Capital gain or loss in current tax year up to election

10. Revised options

    1. For the keyword Asset-Code , pertaining to the federal Schedule 8 supplement on Additional information regarding CCA Class 43.1 and Class 43.2, the following descriptions were modified:

       08 Wave-current, tidal or wave energy equipment
       13 Waste-fuelled heat production
       16 Liquid biofuel production systems
       20 Producer gas generating equipment
       21 Electric vehicle charging equipment
       22 Electrical energy storage equipment

    2. For the keyword M&P-Act within the Activity group, pertaining to federal Schedule 27:

       Corporation generates electrical energy

    3. For the keyword CDA-CapDivds , pertaining to federal Schedule 89:

       Cap dividends received from a corporation in prev years
       Cap dividends paid by filing corporation in prev years

    4. For the keyword CDA-Balance , pertaining to federal Schedule 89:

       CDA Components - Filing corporation except for ECP

11. Deleted options

    1. From the keyword Components :

       Subtotal (Balance available minus dividends payable)

    2. From the deleted keyword Oth-Deductions in the CDA subgroup, within the T2-Autofill group (AFR):

       Amount subject to Part III tax
       Amount identified as election pursuant to 184(3) of the ITA

    3. From the keyword Partner-ITC , pertaining to federal Schedule 31:

       Qualified resource property (5%)

    4. From the keyword ITC-Code , pertaining to federal Schedule 31:

       Eligible expenditures for child care spaces

    5. From the keyword Address , pertaining to the Alberta AT1 Return:

       Assessment notice & correspondence

    6. From the keyword Construct-Cr , pertaining to federal Schedule 394:

       Refundable rental housing construction tax cr. - MB

    7. From the keyword Credit-OV.o , pertaining to federal Schedule 385:

       Refundable credit claimed - override

    8. From the keyword Employment , pertaining to federal Schedule 552:

       Ontario apprenticeship training credit (before 15/11/17)

    9. Along with the deleted keywords Days-Employ and Elig-Costs, pertaining to federal Schedule 552:

       Elig. exp. for program began before April 24, 2015
       Elig. exp. for program began after April 23, 2015

    10. Multiple options were deleted along with their keyword Trade-Code, pertaining to federal Schedule 552:

        237s Pool/hot tub/spa service technician
        237t Pool/hot tub/spa installer
        240p Parts technician
        416e Electronic service technician
        (...)
        670c CNC programmer
        670d Die designer
        670e Mould designer

    11. From the keyword Net-Inc-Add , pertaining to federal Schedule 1:

        Apprenticeship training tax credit - Sch. 552