  Personal information |
LastName is used to enter the client's last or family name. By default, a dependant or spouse is given the last name of the family head or person to whom he or she is attached. If that is not correct, you can change or edit it.
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FirstName is used to enter the client's first or given name. Enter an asterisk "*" when no first name exists.
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Use Relation to identify the relationship of this client to the family head and enter the family head's client number.
DT Max treats the family head and his/her spouse (spouse or common-law spouse) equally, but database organization requires one person from each family to be designated as family head. For a common law spouse, this box will be ticked on the tax return, whether or not the taxpayer is still legally single, married to someone else, divorced, or has any other legal married status.
When a family head, spouse or common law spouse is added using [F3], the correct Relation is assigned by DT Max.
The following options are applicable for the keyword Relation.
Family head
Spouse of
Common-law spouse of
Son of
Daughter of
Brother of
Sister of
Niece of
Nephew of
Aunt of
Uncle of
Father of
Mother of
Grandmother of
Grandfather of
Great grandmother of
Great grandfather of
Grandson of
Granddaughter of
Son-in-law of
Daughter-in-law of
Use the keyword SIN to enter a client's social insurance number. When entering SINs, you do not need to enter the dashes or spaces, but you must enter nine (9) numbers. DT Max will check the validity of the SIN and warn the tax preparer if invalid. Even though DT Max will allow the entry of an invalid SIN, it is strongly suggested that you verify the SIN before printing the tax returns. If the actual SIN is not available, enter "000-000-000". This will enable the tax return to be processed in the interim, and is easily identifiable as a temporary SIN entry which, incidentally, will not be printed on the tax form.
DT Max will automatically allocate the number 000-000-000 to dependants. If a dependant has a valid SIN, or when they receive one, substitute it to the 000-000-000 entry.
An efile return will be rejected if either the taxpayer or their spouse has an invalid SIN or if either SIN is missing. An invalid SIN will delay the assessment process whether or not the return is efiled.
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Use BirthDate to enter the client's date of birth. DT Max will use the format DD-MM-YY or DD-MM-YYYY as indicated on the screen. Use the four-digit year for all clients born in 1900 or earlier.
Hint: If you do not know the day and month, set them to zero. Unless the client has turned 65 or 18 during the year, this should allow you to calculate a correct tax return. As it will delay the processing of a tax return, make sure you enter the correct birth date before (printing and) filing.
Warning: If you do not know the year of birth, do not use "00" as a standard default for the year, DT Max will interpret that as meaning the taxpayer's birthday is in the year 2000. In choosing a birth date when the real birth date is unknown, choose a date which you know will accurately calculate the age exemptions, Old Age Security pension, CPP/QPP contributions, pension deduction and any other age dependant assumptions made by DT Max.
Make a note in the file reminding you that the birthdate entered was only approximate.
Because the CRA requires an exact match with their records, they make filing with an inexact match an efile error. Make sure that both you and the CRA have the correct birth date on both databases.
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With the Status keyword, enter the client's marital status as of December 31. Even if the taxpayer had a change of status in the year, you must choose the latest status of the client.
The following options are applicable for the keyword Status.
Single You are single and no other marital status applies to you.
Common law spouse You have a common-law partner and are living common law if you live and have a relationship with a person of the same or opposite sex who is not your spouse, and any of the following applies.
He or she: In this definition, "12 continuous months" includes any period that you were separated for less than 90 days because of a breakdown in the relationship.
Married You are married and have a spouse when you are legally married.
Widowed
Separated You are separated when you start living separate and apart from your spouse or common-law partner because of a breakdown in the relationship of at least 90 days, and you have not reconciled.
Divorced You were married and are now legally divorced.
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The sex of the client should be entered using the Sex keyword. Choose male or female, as applicable.
The Prov-Residence keyword is used to enter the client's province or territory of residence on December 31.
The option chosen in the user's defaults for Prov-Residence will appear automatically for new clients. To change this within a client's file, choose the appropriate province from the list.
This keyword determines the taxing province and the applicable provincial tax rate.
General
A person's liability for income tax is based on his or her status as a resident or a non-resident of Canada. A person who is a resident of Canada during a taxation year is subject to Canadian income tax on his or her worldwide income from all sources. Generally, a non-resident person is only subject to Canadian income tax on income from sources inside Canada. A person may be a resident of Canada for only part of a year, in which case the person will only be subject to Canadian tax on his or her worldwide income during the part of the year in which he or she is resident; during the other part of the year, the person will be taxed as a non-resident.
1. Was your client an emigrant in 2023?
Indicate the province or territory of residence on the date the taxpayer left Canada in 2023.
2. Was your client a non-resident in 2023?
Your client is a non-resident of Canada for tax purposes throughout any period in which he/she does not have significant residential ties in Canada and is not a deemed resident of Canada.
Residential ties:
Significant residential ties almost always include: - a home in Canada
- a spouse or common-law partner
- dependants who stayed in Canada while he/she was living outside Canada
- a Canadian driver's licence
- Canadian bank accounts or credit cards
- provincial or territorial hospitalization insurance coverage
- personal property
- social ties in Canada
The residential ties of an individual that will almost always be significant residential ties for the purpose of determining residence status are the individual's - dwelling place (or places),
- spouse or common-law partner, and
- dependants.
For details on residential ties, see Interpretation Bulletin IT-221, Determination of an Individual's Residence Status
Generally, a non-resident earning employment income or self-employed income. were the employment income or the self-employed income were earned. You should: - select the province were the employment income or the self-employed income were earned,
- use the keyword Non-Resident and select "Non-resident",
- in the top left corner of page 1 of the return you will see the indication "Non-resident",
- the Schedule D, Information About Your Residency Status, should be completed for residency status.
3. Deemed resident:
Your client was a deemed resident of Canada for tax purposes if he/she did not have residential ties in Canada, but stayed here for 183 days or more in 2023 and, under a tax treaty, was not considered a resident of another country.
If the client is a deemed resident, indicate it with Prov-Residence .
Your client was also a deemed resident if he/she lived outside Canada during 2023, did not have residential ties in Canada, and was: - a member of the Canadian Forces at any time in 2023
- a member of the Canadian Forces overseas school staff and he/she choosse to file a return as a deemed resident
- a federal or provincial government employee and he/she was either resident of Canada just before being posted abroad or he/she received a representation allowance for 2023
- a person working under a Canadian International Development Agency (CIDA) assistance program, if he/she was a resident of Canada at any time during the three-month period just before he/she began his/her duties abroad
- a person who, under a tax treaty or another agreement or convention, is exempt from tax on 90% or more of his/her income from all sources in the new country of residence because of his/her relationship to a resident (including a deemed resident) of Canada
- a dependent child of one of the first four persons described above and his/her net income in 2023 was not more than $13,520
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Use the keyword MetropolitanArea to Indicate if the taxpayer resided in a census metropolitan area on December 31, 2023, as defined by Statistics Canada? By answering "Yes" it will supplement for residents of small and rural communities.
For the purpose of the CAI supplement for residents of small and rural communities, you must have resided outside of a census metropolitan area (CMA) on December 31, 2023, as defined by Statistics Canada in the last census they published before 2023.
Therefore, you cannot claim the supplement for residents of small and rural communities if your principal place of residence was located in one of the following:
| Ontario CMAs | Municipalities | MAP | | Barrie | Barrie,
Innisfil,
Springwater | Map of Barrie Census Metropolitan Area | | Belleville | Belleville,
Quinte West,
Stirling-Rawdon,
Tyendinaga | Map of Belleville Census Metropolitan Area | | Brantford | Brantford,
Brant,
Six Nations (Part) 40 | Map of Brantford Census Metropolitan Area | | Greater Sudbury / Grand Sudbury | Greater Sudbury / Grand Sudbury,
Markstay-Warren,
Whitefish Lake 6,
Wahnapitei 11 | Map of Greater Sudbury / Grand Sudbury Census Metropolitan Area | | Guelph | Guelph,
Guelph/Eramosa,
Puslinch | Map of Guelph Census Metropolitan Area | | Hamilton | Burlington,
Grimsby,
Hamilton | Map of Hamilton Census Metropolitan Area | | Kingston | Frontenac Islands,
Kingston,
Loyalist,
South Frontenac | Map of Kingston Census Metropolitan Area | | Kitchener - Cambridge - Waterloo | Cambridge,
Kitchener,
North Dumfries,
Waterloo,
Wilmot,
Woolwich | Map of Kitchener - Cambridge - Waterloo Census Metropolitan Area | | London | Adelaide-Metcalfe,
Central Elgin,
London,
Middlesex Centre,
Southwold,
St. Thomas,
Strathroy-Caradoc,
Thames Centre | Map of London Census Metropolitan Area |
| Oshawa | Clarington,
Oshawa,
Whitby | Map of Oshawa Census Metropolitan Area | | Ottawa - Gatineau (Ontario part) | Clarence-Rockland,
North Grenville,
Ottawa,
Russell | Map of Ottawa - Gatineau Census Metropolitan Area (Ontario part) | | Peterborough | Cavan Monaghan,
Curve Lake First Nation 35,
Douro-Dummer,
Hiawatha First Nation,
Otonabee-South Monaghan,
Peterborough,
Selwyn | Map of Peterborough Census Metropolitan Area | | St. Catharines - Niagara | Fort Erie,
Lincoln,
Niagara Falls,
Niagara-on-the-Lake,
Pelham,
Port Colborne,
St. Catharines,
Thorold,
Wainfleet,
Welland | Map of St. Catharines - Niagara Census Metropolitan Area | | Thunder Bay | Conmee,
Fort William 52,
Gillies,
Neebing,
O'Connor,
Oliver Paipoong
e,
Shuniah,
Thunder Bay | Map of Thunder Bay Census Metropolitan Area | | Toronto | Ajax,
Aurora,
Bradford West Gwillimbury,
Brampton,
Caledon,
Chippewas of Georgina Island First Nation,
East Gwillimbury,
Georgina,
Halton Hills,
King,
Markham,
Milton,
Mississauga,
Mono,
New Tecumseth,
Newmarket,
Oakville,
Orangeville,
Pickering,
Richmond Hill,
Toronto,
Uxbridge,
Vaughan,
Whitchurch-Stouffville | Map of Toronto Census Metropolitan Area | | Windsor | Amherstburg,
LaSalle,
Lakeshore,
Tecumseh,
Windsor | Map of Windsor Census Metropolitan Area | | Manitoba CMAs | Municipalities | MAP | | Winnipeg | Brokenhead 4,
East St. Paul,
Headingley,
Macdonald,
Ritchot,
Rosser,
Springfield,
St. Clements,
St. François Xavier,
Taché,
West St. Paul,
Winnipeg | Map of Winnipeg Census Metropolitan Area | | Saskatchewan CMAs | Municipalities | MAP | | Regina | Balgonie,
Belle Plaine,
Buena Vista,
Disley,
Edenwold,
Edenwold No. 158,
Grand Coulee,
Lajord No. 128,
Lumsden,
Lumsden Beach,
Lumsden No. 189,
Pense,
Pense No. 160,
Pilot Butte,
Regina,
Regina Beach,
Sherwood No. 159,
White City | Map of Regina Census Metropolitan Area | | Saskatoon | Aberdeen,
Aberdeen No. 373,
Allan,
Asquith,
Blucher No. 343,
Bradwell,
Clavet,
Colonsay,
Colonsay No. 342,
Corman Park No. 344,
Dalmeny,
Delisle,
Dundurn,
Dundurn No. 314,
Langham,
Martensville,
Osler,
Saskatoon,
Shields,
Thode,
Meacham,
Vanscoy,
Vanscoy No. 345,
Warman,
Whitecap | Map of Saskatoon Census Metropolitan Area | | Alberta CMAs | Municipalities | MAP | | Lethbridge | Baron
s,
Coaldale,
Coalhurst,
Lethbridge,
Lethbridge County,
Nobleford,
Picture Butte | Map of Lethbridge Census Metropolitan Area |
| Calgary | Airdrie,
Beiseker,
Calgary,
Chestermere,
Cochrane,
Crossfield,
Irricana,
Rocky View County,
Tsuu T'ina Nation No. 145 (Sarcee 145) | Map of Calgary Census Metropolitan Area |
| Edmonton | Alexander No. 134,
Beaumont,
Betula Beach,
Bon Accord,
Bruderheim,
Calmar,
Devon,
Edmonton,
Fort Saskatchewan,
Gibbons,
Golden Days,
Itaska Beach,
Kapasiwin,
Lakeview,
Leduc,
Leduc County,
Legal,
Morinville,
Parkland County,
Point Alison,
Redwater,
Seba Beach,
Spring Lake,
Spruce Grove,
St. Albert,
Stony Plain,
Stony Plain No. 135,
Strathcona County,
Sturgeon County,
Sundance Beach,
Thorsby,
Wabamun,
Wabamun No. 133A,
Wabamun No. 133B,
Warburg | Map of Edmonton Census Metropolitan Area |
For more information to determine if you resided outside a CMA, visit canada.ca/census-metropolitan-areas.
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Line 45110 - Climate action incentive (Schedule 14)
Use the keyword OutsideCMA-2023 to specify if the taxpayer Resided outside of the census metropolitain areas (CMA) on April, 2023.
Use the keyword CarbonRebateSuppl to indicate if the taxpayer reside outside of Whitehorse on December 31, 2023. Yukoners who resided outside of Whitehorse on December 31, 2023, may qualify for a 10% remote supplement.
Starting in July 2020, the payments of the Yukon government carbon price rebate for individuals will be issued quarterly to individuals and their families, separately from the income tax refund. The amount is the same for each Yukoner, regardless of age, income or marital status.
To receive the Yukon Government carbon price rebate initial payments, you must file an income tax and benefit return as a Yukon resident, even if the taxpayer has no income or the income is tax exempt.
Rebates for Yukon individuals
The Canada Revenue Agency (CRA) will administer the rebate for Yukon individuals. To reduce administrative costs, 1 payment will made per family.
How much will I get?
Individuals : If you are 19 years or older, you will receive 2 interim payments. From July 2020, you will receive quarterly payments.
Individuals with dependent children : Your payments will include a rebate for each dependent child.
Married and common-law partners : The 1st person to have their tax return processed will receive both rebates.
Apply for a rebate
You do not need to apply for the rebate. If you file a Yukon income tax return as a resident of Yukon you will automatically be applying for a rebate. The CRA will use information from the return to determine the eligibility.
The Language keyword is used to enter the client's language of choice, the language in which he wishes to communicate with the CRA, Revenue Quebec and with you.
All copies of this client's tax return (printed by batch to any destination) will be printed in this language, except for the draft copy which will be printed in the language in which DT Max is being used at the time.
| | | | | | PRINTING FROM MENU OR BY BATCH | LANGUAGE: | | | | | DESTINATION: | | | CRA | Client | | Revenue Quebec | Client | | Client copy | Client | | Draft copy | User | | | | | | | | PRINTING FROM THE SCREEN | LANGUAGE: | | | | | OPTIONS: | | | Current page only | User | | Jacket only | User | | All pages (draft) | User | | Complete tax return (production) | Client |
The following options are applicable for the keyword Language.
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Enter the client's home telephone number with the Phone keyword. DT Max will not verify the format of the telephone number, but accept whatever you enter. Given the wide range of possibilities, of area codes, locals, extensions, etc., it is next to impossible to verify the phone numbers without being too exclusionary.
The keyword Print-Phone as set up in the user's defaults or as entered in the client's data is used to choose whether or not to print the client's home or business phone number on the tax return.
Enter the cellular phone number [e.g. (123) 456-7890].
Enter the client's phone number at the office with Phone-office. DT Max will not verify the format of the telephone number, but accept whatever you enter. Given the wide range of possibilities, of area codes, locals, extensions, etc., it is next to impossible to verify the phone numbers without being too exclusionary.
Use Fax to enter the number of the client's home fax (facsimile) machine. DT Max will not verify the format of the fax number, but accept whatever you enter. Given the wide range of possibilities, of area codes, locals, extensions, etc., it is next to impossible to verify the phone numbers without being too exclusionary.
Enter the client's business fax (facsimile) machine phone number at work with Fax-office. DT Max will not verify the format of the fax number, but accept whatever you enter. Given the wide range of possibilities, of area codes, locals, extensions, etc., it is next to impossible to verify the phone numbers without being too exclusionary.
Enter the pager [e.g. (123) 456-7890].
Initials is used to enter the initials of the client.
Enter the client's Email address. DT Max will verify the format of the email address. It will accept whatever you enter, whether or not it is accurate.
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Confirm that the email address provided above is correct
Use the keyword Email-Conditions to indicate whether or not the taxpayer accepts the terms and conditions and use the keyword Email to provide an email address. Terms and conditions
By providing an email address, you are registering for online mail and authorizing the CRA to send you email notifications when there is mail for you to view on My Account. Any notices and correspondence delivered online on My Account will be presumed to have been sent on the date of that email notification. You understand and agree that your notice of assessment and notice of reassessment, and any future correspondence eligible for online delivery will no longer be printed and mailed.
To register for online mail, provide an email address on the T1 return or register directly online at www.canada.ca/en/revenue-agency/services/e-services/e-services-individuals/account-individuals.html
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Select the Revenu Québec notification method you want to use. You can receive text, email or both notifications when certain things occur in your file. Revenu Québec can send you notifications when: - your banking information changes;
- your address, email address or phone numbers change;
- we receive your income tax return;
- an incident related to your file occurs;
- any other relevant situation occurs.
Revenu Québec notifications never contain links or ask for personal information. When they send a notification, they'll also send you a message in My Account for individuals. You can choose to stop receiving notifications or change your communication preferences (by email or text) in My Account, at any time.
The following options are applicable for the keyword MRQ-Notifications.
Consent to Revenu Quebec sending you online correspondence only. You can receive the following in My Account for individuals: - your notice of assessment;
- your notice of determination for the solidarity tax credit;
- correspondence about your income tax return and benefits;
- correspondence about the shelter allowance program and support payments;
- other correspondence that we can send online.
Revenu Québec notify you by email when they send something to My Account secure inbox. You can revoke your consent to online correspondence only in My Account, at any time.
Indicate if he/she was in prison in 2023, and was there for 90 days or more in 2023.
The following options are applicable for the keyword Prison.
In prison on December 31, 2023 (more than 1 year) Select this option if the taxpayer was in prison on December 31 for more than 1 year.
Here are the items you cannot claim: - Schedule 6 - Canada Workers Benefit (CWB) if you were confined to a prison or similar institution for a period of at least 90 days during the year.
- PE428 - Prince Edward Island low-income tax reduction if on December 31, 2023, you were confined to a prison or a similar institution and were there for a total of more than six months during 2023.
- NS428 - Nova Scotia low-income tax reduction if on December 31, 2023, you were confined to a prison or a similar institution and had been there for a total of more than six months during 2023.
- ON428-A - Low-income individuals and families tax credit if the taxpayer were confined to a prison or similar institution on December 31, 2022 and for the first 179 days of 2023.
- ON-BEN - Ontario Trillium Benefit if you are confined to a prison or a similar institution for a period of 90 days or more that includes the first day of the payment month.
- MB479 - personal tax credit if you were confined to a prison or a similar institution at the end of the year, and you were there for six months or more during the year;
- BC479 - Sales tax credit if on December 31, 2023, you were confined to a prison or a similar institution and were there for more than six months during 2023.
- GST/HST tax credit if were confined to a prison or similar institution for a period of 90 consecutive days or more.
- Canada carbon rebate if were confined to a prison or similar institution for a period of 90 consecutive days or more.
The items you cannot claim on the Quebec tax return: - Schedule D - Solidarity tax credit if on December 31, 2023, you were confined to a prison or a similar institution and were there for one or several periods of time which total more than six months during 2023. }
- Schedule P - Tax credits respecting the work premium if on December 31, 2023, you were confined to a prison or a similar institution and were there for more than six months during 2023.
In prison on December 31, 2023 (more than 6 months) Select this option if the taxpayer was in prison on December 31 for more than 6 months.
Here are the items you cannot claim: - Schedule 6 - Canada Workers Benefit (CWB) if you were confined to a prison or similar institution for a period of at least 90 days during the year.
- PE428 - Prince Edward Island low-income tax reduction if on December 31, 2023, you were confined to a prison or a similar institution and were there for a total of more than six months during 2023.
- NS428 - Nova Scotia low-income tax reduction if on December 31, 2023, you were confined to a prison or a similar institution and had been there for a total of more than six months during 2023.
- ON-BEN - Ontario Trillium Benefit if you are confined to a prison or a similar institution for a period of 90 days or more that includes the first day of the payment month.
- MB479 - personal tax credit if you were confined to a prison or a similar institution at the end of the year, and you were there for six months or more during the year;
- BC479 - Sales tax credit if on December 31, 2023, you were confined to a prison or a similar institution and were there for more than six months during 2023.
- GST/HST tax credit if were confined to a prison or similar institution for a period of 90 consecutive days or more.
- Canada carbon rebate if were confined to a prison or similar institution for a period of 90 consecutive days or more.
The items you cannot claim on the Quebec tax return: - Schedule D - Solidarity tax credit if on December 31, 2023, you were confined to a prison or a similar institution and were there for one or several periods of time which total more than six months during 2023. }
- Schedule P - Tax credits respecting the work premium if on December 31, 2023, you were confined to a prison or a similar institution and were there for more than six months during 2023.
In prison on December 31, 2023 (90 days but 6 months or less) Select this option if the taxpayer was in prison on December 31 for 90 days or more but 6 months or less. - You cannot claim the Canada workers benefit (CWB) if the taxpayer was confined to a prison or similar institution for a period of 90 days or more during the year.
- The Goods and services tax/harmonized sales tax (GST/HST) credit
- GST/HST tax credit if were confined to a prison or similar institution for a period of 90 consecutive days or more.
- Canada carbon rebate if were confined to a prison or similar institution for a period of 90 consecutive days or more.
In prison during the year for 90 days or more Select this option if the taxpayer was confined to a prison or similar institution for a period of 90 days or more during the year
- You cannot claim the Canada workers benefit (CWB) if the taxpayer was confined to a prison or similar institution for a period of 90 days or more during the year.
In prison on Dec. 31, 2022 and first 179 days of 2023 Select this option if the taxpayer was confined to a prison or similar institution on December 31, 2022 and for the first 179 days of 2023. You cannot claim: - ON428-A - Low-income individuals and families tax credit if the taxpayer were confined to a prison or similar institution on December 31, 2022 and for the first 179 days of 2023.
- GST/HST tax credit if were confined to a prison or similar institution for a period of 90 consecutive days or more.
- Canada carbon rebate if were confined to a prison or similar institution for a period of 90 consecutive days or more.
Not in prison (or in prison for less than 90 days)
Indicate whether or not the client is eligible for the Quebec amount for a person living alone (line 361).
To be eligible to claim an amount for a person living alone, the taxpayer must throughout 2023, maintained and ordinarily lived in a dwelling in which he lived - alone (that is, he did not share the dwelling at any time in 2023 with another person, such as a co-tenant, a mother or father, or a sister or brother),
- or only with one or more dependent children.
Enter "Yes" if the client is eligible.
By default, the program will not claim this credit if the client is linked to a spouse, married or common law, unless you have indicated "Yes" with this keyword.
When a new client is entered and the Status indicated is other than "Married", DT Max prompts you with the Alone keyword. It must be entered because DT Max does not always have enough information to determine eligibility.
Use the keyword Drug-Insur to enter the information requested for the Quebec prescription drug insurance plan, as per schedule K.
Data in this keyword should be entered for all taxpayers over 17 years of age who are Quebec residents.
Since 1997, prescription drug insurance coverage has been compulsory for all Quebecers. Two types of insurance plans offer prescription drug coverage: - private plans (group insurance or employee benefit plans);
- the public plan, administered by the Régie de l'assurance maladie du Québec.
About the public plan
Who is eligible? - adults age 18 to 64 who do not have access to a private plan on their own or through their spouse;
- persons age 65 and over;
- holders of a claim slip (carnet de réclamation) issued by the Ministère de l'Emploi et de la Solidarité sociale;
- children of persons covered by the public plan, unless they have access to a private plan on their own.
Persons who turn 65 may continue to be covered by a private plan. If they maintain private coverage equivalent to that of the public plan, they must terminate their registration for the public plan by calling the Régie. If instead they opt for private supplemental insurance in addition to that provided by the public plan, they must remain registered with the public plan and therefore do not have to contact the Régie.
The following options are applicable for the keyword Drug-Insur.
[14] Group insurance plan - own (covered all year) Use this option if the taxpayer was covered throughout the year by basic prescription drug insurance provided by a group insurance plan. In this case, code 14 will be entered on line 449 and the taxpayer will not be required to file Schedule K.
[16] Group insurance plan - spouse / parent (all year) Use this option if the taxpayer was covered throughout the year by basic prescription drug insurance provided by a group insurance plan of which the spouse, the father or the mother was a member. In this case, code 16 will be entered on line 449 and the taxpayer will not be required to file Schedule K.
Quebec prescription drug insurance (all year) Use this option if the taxpayer had no private group insurance at any time during the year and cannot take advantage of any of the exemptions described in Schedule K.
If the taxpayer was covered by insurance that does not reimburse the cost of the drugs, he will have to pay a contribution to the Quebec prescription drug insurance plan if he were covered by an insurance that does not provide basic coverage for his medications (i.e. coverage at least equivalent to that offered by the RAMQ). This is the case, for example, if the taxpayer only had supplemental insurance coverage that reimburses only expenses other than the cost of drugs covered by the Quebec prescription drug insurance plan: hospitalization expenses, transportation by ambulance, etc.
In principle, the taxpayer must participate in the financing of the Quebec prescription drug insurance plan, among other things, by paying a contribution (also called premium) when they file the tax return.
Quebec prescription drug insurance (exceptions all year) Choose this option if the individual did not have the option to register with a group insurance plan at any time during the year and was throughout the year in one of the exemption situations described in Schedule K.
Quebec prescription drug insurance (exceptions per month) Choose this option if the individual did not have the option to register with a group insurance plan at any time during the year and was throughout the year in one of the exemption situations described in Schedule K. This option will allow you to specify other exemption situations using the keyword Situation as defined in Schedule K. This option is relevant only if, for instance, the taxpayer had group insurance plan coverage for only a part of the year.
Use the keyword Situation to select the situation which applied to the taxpayer in 2023. If none of these situations applied, do not make a selection and do not use the keyword Months .
The following options are applicable for the keyword Situation.
[code 14] Own group insurance plan Use this option if the taxpayer was covered throughout the year by basic prescription drug insurance provided by a group insurance plan. and that plan covered the cost of medications. If the taxpayer was covered throughout the year, code 14 will be entered on line 449 and Schedule K will not be required for the taxpayer. If the taxpayer was covered for a part of the year, code 50 will be checked on Schedule K.
[code 16] Group insurance plan of spouse or parent Choose this option if the taxpayer was covered by a group insurance plan or an uninsured employee benefit plan (UEBP) of which the taxpayer or the taxpayer's spouse, father or mother was a member, and this plan covered the cost of medications. If the taxpayer was covered throughout the year, code 16 will be entered on line 449 and Schedule K will not be required for the taxpayer. If the taxpayer was covered for a part of the year, code 50 will be checked on Schedule K.
[code 18] Received last-resort financial assistance Choose this option if the taxpayer received social assistance payments throughout the year. If the taxpayer received payments throughout the year, code 18 will be entered on line 449 and Schedule K will not be required for the taxpayer. If the taxpayer received payments for part of the year, code 52 will be checked on Schedule K.
[code 22] Under 18 years of age and unmarried Choose this option if throughout the year the taxpayer was under 18 and not married. If the taxpayer was under 18 and not married throughout the year, code 22 will be entered on line 449 and Schedule K will not be required for the taxpayer. If the taxpayer was under 18 and not married for part of the year, code 53 will be checked on Schedule K.
[code 24] Registered Indian Choose this option if throughout the year, the taxpayer was an Indian registered with Indigenous and Northern Affairs Canada (INAC), or was recognized as an Inuk by that department. If the taxpayer was an Indian registered with Indigenous and Northern Affairs Canada (INAC), or was recognized as an Inuk by that department throughout the year, code 24 will be entered on line 449 and Schedule K will not be required for the taxpayer. If the taxpayer was an Indian registered with Indigenous and Northern Affairs Canada (INAC), or was recognized as an Inuk by that department for part of the year, code 55 will be checked on Schedule K.
[code 26] Beneficiary under the James Bay agreement Choose this option if throughout the year, the taxpayer was a beneficiary under the James Bay and Northern Québec Agreement or the Northeastern Québec Agreement. If the taxpayer was a beneficiary under the James Bay and Northern Québec Agreement or the Northeastern Québec Agreement throughout the year, code 26 will be entered on line 449 and Schedule K will not be required for the taxpayer. If the taxpayer was a beneficiary under the James Bay and Northern Québec Agreement or the Northeastern Québec Agreement for part of the year, code 56 will be checked on Schedule K.
[code 27] Age + 65, and L.148 > $11,851 Choose this option if the taxpayer was born before January 1, 1958, the taxpayer did not have a spouse in 2023, the amount of net federal supplements on line 148 of the taxpayer return is more than $10,621, and all your medications were free throughout 2023 because of the amount the taxpayer received as a Guaranteed Income Supplement. In this case, code 27 will be entered on line 449 and Schedule K will not be required for the taxpayer.
[code 28] Age + 65, spouse age + 65 and L.148 > $7,100 Choose this option if the taxpayer was born before January 1, 1958, the taxpayer had a spouse throughout 2023, the spouse was also born before January 1, 1958, the amount of net federal supplements on line 148 of the taxpayer return is more than $6,365, and all your medications were free throughout 2023 because of the amount the taxpayer received as a Guaranteed Income Supplement. In this case, code 28 will be entered on line 449 and Schedule K will not be required for the taxpayer.
[code 29] Age + 65, spouse age + 60 - 65 & L.148 > $6,552 Choose this option if the taxpayer was born before January 1, 1958, the taxpayer had a spouse throughout 2023, the spouse was born before January 1, 1958, but after December 31, 1958, the amount of net federal supplements on line 148 of the taxpayer return is more than $5,874, and all taxpayer medications were free throughout 1958 because of the amount the taxpayer received as a Guaranteed Income Supplement.
[code 31] Age + 65, if spouse age - 60 and L.148 > $10,993 Choose this option if the taxpayer was born before January 1, 1958, the taxpayer had a spouse throughout 2023, the spouse was born after December 31, 1958, the amount of net federal supplements on line 148 of the taxpayer return is more than $9,904, and all the medications were free throughout 2023 because of the amount the taxpayer received as a Guaranteed Income Supplement. In this case, code 29 will be entered on line 449 and Schedule K will not be required for the taxpayer.
[code 33] Age + 65, all the medications were free Choose this option if the taxpayer meets all the following conditions: - was born in 1958;
- had a spouse for only part of the year or, if they had a spouse throughout the year, the spouse turned 60 or 65 during the year;
- the amount of net federal supplements on line 148 of the return is more than $5,585;
- all their medications were free throughout the year.
In this case, code 33 will be checked on Schedule K, as well as all the months of the year.
[code 35] Age = 65, held a valid claim slip & medic. free Choose this option if the taxpayer was born in 1958; he held a valid claim slip issued by the Ministère de l'Emploi et de la Solidarité sociale for all the months in the year that preceded his birthday (including the month of his birthday); and all your medications were free throughout 2023.
In this case, code 35 will be checked on Schedule K, as well as all the months of the year.
Held a valid claim slip issued by Ministère de l'Emploi Choose this option if the taxpayer held a valid claim slip issued by the ministère de l'Emploi et de la Solidarité sociale. In this case, code 51 will be checked on Schedule K.
Age 18 to 25, full-time student, unmarried Choose this option if the taxpayer was at least 18 but under 26 years of age, attended an educational institution on a full-time basis and did not have a spouse at that time. In this case, code 54 will be checked on Schedule K.
If the individual was 18 years of age or older, but less than 26 years old, was dependent on his father or mother, was registered by one of those persons under the Quebec prescription drug insurance plan and attended an educational institution on a full-time basis during the winter and fall semesters, you must check the 12 months of the year, even if the individual was not enrolled in the summer semester. If the individual was not registered in the winter and fall semesters, you must check the months (complete or incomplete) that cover the period during which the individual attended such an institution on a full-time basis.
In a residential and long-term care centre Choose this option if the taxpayer was in a residential and long-term care centre governed by the Act respecting health services and social services. In this case, code 57 will be checked on Schedule K.
A person is considered to be in a CHSLD if they reside in a hospital or facility maintained by a public institution or private institution under agreement that operates a CHSLD governed by the Act respecting health services and social services or by the Act respecting health services and social services for Cree Native persons. In that case, the CHSLD pays the medication costs.
At least age 18, infirm before 18, unmarried Choose this option if the taxpayer had a functional impairment that occurred before they turned 18, lived with their father, mother or tutor (guardian), were registered by one of those persons for the Québec prescription drug insurance plan, did not have a spouse, did not receive social assistance payments and had a document from the RAMQ attesting to their impairment. In this case, code 58 will be checked on Schedule K.
Living outside Quebec Choose this option if the taxpayer was temporarily living outside Québec throughout 2023.
The taxpayer's case is considered as among the other situations mentioned in the guide at line 447 and therefore the taxpayer is not required to pay any contribution.
In this case, code 59 will be checked on Schedule K, as well as all the months of the year.
Foreign national Choose this option if the taxpayer is: - a foreign national and they were not entitled to a reimbursement for the cost of prescription drugs under the Quebec prescription drug insurance plan;
- a French national temporarily living in Quebec under the Entente entre le Québec et la France and, in 2023, they performed a remunerated or non-remunerated activity while subject to French law;
- a Belgian national temporarily living in Québec under the Entente entre le Québec et la Belgique and, in 2023, they performed an activity as a detached worker or as a self-employed person while subject to Belgian law;
The taxpayer's case is considered as among the other situations mentioned in the guide at line 447 and therefore the taxpayer is not required to pay any contribution.
In this case, code 59 will be checked on Schedule K, as well as all the months of the year.
French national, student Choose this option if the taxpayer is: - a French national temporarily living in Quebec under the Entente entre le Québec et la France and, in 2023, they attended, on a full-time basis, an educational institution recognized by the Ministère de l'Éducation et de l'Enseignement supérieur;
- a Belgian national temporarily living in Québec under the Entente entre le Québec et la Belgique and, in 2023, they attended, on a full-time basis, an educational institution recognized by the Ministère de l'Éducation et de l'Enseignement supérieur.
The taxpayer's case is considered as among the other situations mentioned in the guide at line 447 and therefore the taxpayer is not required to pay any contribution.
In this case, code 59 will be checked on Schedule K, as well as all the months of the year.
Resident of other province, business in Qc Choose this option if the taxpayer is a resident in a province other than Quebec throughout 2023, and carried on a business in Quebec.
The taxpayer's case is considered as among the other situations mentioned in the guide at line 447 and therefore the taxpayer is not required to pay any contribution.
In this case, code 59 will be checked on Schedule K, as well as all the months of the year.
Became resident of another province Choose this option if the taxpayer became a resident of another province in 2023.
In this case, code 59 will be checked on Schedule K.
Moved to Quebec from another province Choose this option if the taxpayer was a resident in Quebec on December 31, 2023, but was also resident in another province during the year.
In this case, code 59 will be checked on Schedule K.
Immigrant / Emigrant Choose this option if the taxpayer is an immigrant or emigrant in 2023.
In this case, code 59 will be checked on Schedule K.
Use the keyword Months to select the months during which the taxpayer was in one or several of the situations listed (one day equals an entire month). If none of these situations applied, ignore the keyword Months .
Indicate if the total sums received each month as Guaranteed Income Supplement (GIS) represent at least 94% of the maximum annual amount without the bonification (yes/no). In other words, indicate if all the taxpayer's medications were free throughout 2023 because of the amount he or she received as a Guaranteed Income Supplement (GIS).
This information is used to determine whether or not the individual is required to pay the premium for the Quebec drug insurance plan. The individual does not have to complete Schedule K or pay a premium if any of the situations listed in the guide for line 447 applies to him or her. For the situations described in codes 27, 28, 29 or 31, the program will automatically enter the appropriate code in box 449 of his or her Quebec return, according to the individual's family situation and the amount entered on line 148. However, the individual is still required to pay the premium if he or she has not benefited from free medications throughout the year.
The keyword File-Jointly tells DT Max whether or not to include the taxpayer's and spouse's drug insurance information together on a single schedule K. If they are filing jointly, this keyword should only be entered in the file of the taxpayer who will be filing schedule K.
The taxpayer to whom this schedule K belongs will pay any drug insurance contribution for both spouses. Alternatively, each spouse can file their own schedule K and make their individual contributions. Note that when both spouses are covered under a group insurance plan for the entire year, no attachment K is needed.
If both spouses file the drug insurance calculation on a single schedule K, the spouse whose return will enclose the schedule K must have the File-Jointly keyword completed with the option "Yes" selected.
The spouse is included in the calculation of the taxpayer's schedule K, using Drug-Insur data from the spouse's file. The tax preparer must enter Drug-Insur information in both the taxpayer's and spouse's file even if they will be filing on the same schedule K.
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