  Federal and provincial tax credits |
In the keyword Tax-Credits, select the relevant jurisdiction, then choose the type of tax credit you wish to enter and indicate the appropriate amount.
Note that only credits offered in the jurisdiction you selected will be displayed for you to choose from.
The following options are applicable for the keyword Tax-Credits.
Federal
Nova Scotia
New Brunswick
Quebec
Manitoba
Saskatchewan
British Columbia
Yukon
Northwest Territories
Nunavut
Use the keyword Politic-Contrib to enter the amount of contributions made to a political party of the chosen jurisdiction.
DT Max will calculate the amount of the tax credit and apply it if possible.
Attach to the tax return an official receipt as proof of the contribution.
Use the keyword Logging-Inc to enter the logging income respecting which logging tax has been paid.
This is relevant for British Columbia and Quebec only.
This credit is only available in Quebec and British Columbia. The federal credit is limited to the logging income upon which logging tax is paid.
Quebec
This is the logging tax paid to the Quebec Minister of Revenue upon filing form CO-1179. DT Max will calculate the 33.3% deduction, which will be reported on line 134 of the TP-646. Any unused amount will be carried forward by DT Max as a LogTaxCF entry.
British Columbia
This is the logging tax paid or payable to British Columbia. DT Max will calculate 50% of the federal credit, which will be reported on T3BC line 29.
Federal
DT Max will calculate the lesser of: - 2/3 of the logging tax paid; or
- 6 2/3% of the logging income,
and indicate the result on schedule 11.
Use the keyword LogTaxCF to enter the carryforward of the unused portion of the allowable deduction for taxes paid on logging operations.
DT Max will automatically carry forward any unused amount.
Use the keyword Environment-Cr to enter the federal environmental tax credit.
This amount is deducted from basic federal tax on schedule 11 as other credits.
LSVCC-Cr labour-sponsored venture capital corporation tax credit
If the trust is the beneficiary of another trust from which it received a T3 slip, use the keyword PartXII-2-TaxCr to enter the amount from box 38.
Use the keyword Design-Ben-Cr to enter an amount on line 128 of the Quebec trust return TP-646. This keyword will override any amount calculated on line 25 of form TP-671.9.
Use the keyword T3M-TaxCredit to enter the credit amount applicable for the provincial tax calculation.
Use this keyword to enter other tax credits.
These credits will appear on line 91 of the federal trust return, and depending on the type of credit chosen, they may also appear on line 153, 154 or 156 on the Quebec tax return.
The following options are applicable for the keyword Other-credits.
Newfoundland and Labrador R&D tax credit
Yukon R&D tax credit
Yukon business carbon price rebate Trust can claim the Yukon Business Carbon Rebate. To claim this rebate Part 2 of Schedule YT(S14) must be completed and the amount calculated entered with this option. This credit will be claimed on line 67 of the T3 Return.
Yukon mining carbon price rebate Trust can claim the Yukon mining carbon price rebate for qualifying clean technology assets that reduce fossil fuel consumption.
British Columbia mining exploration tax credit
British Columbia environmental trust tax credit
British Columbia clean building tax credit The clean buildings tax credit is a refundable income tax credit for qualifying retrofits that improve the energy efficiency of eligible commercial and multi-unit residential buildings with four or more units. The retrofit must improve the energy efficiency of an eligible building and meet energy-use targets. The credit amount is 5% of qualifying expenditures paid on the retrofit. This credit will be claimed on line 65 of the T3 Return.
Ontario environmental tax credit
Saskatchewan environmental trust tax credit
Scientific research and experimental development
On-the-job training
Property tax refund for forest producers
Reporting of tips
Paid work experience tax credit
Green energy equipment tax credit
Odour-control tax credit (carry forward)
Refundable tax cr. for tax paid by an environmental trust
Overpayment of QPP contributions
Overpayment of CPP contributions
Overpayment of QPIP contributions
Canadian journalism labour tax credit
Other credits (specify)
Use the keyword SBITC to enter the New Brunswick small business investor tax credit amount from the NB-SBITC-1 certificate(s). This amount will be used on form T3NB-SBI to calculate the allowable tax credit. The maximum tax credit that can be claimed per year, including any unused amounts from other years, is $75,000.
Use the keyword SBITC-CF to enter the unused New Brunswick small business investor tax credit. This amount will be used on form T3NB-SBI to calculate the allowable tax credit. Any unused credit can be carried forward for seven years.
The following options are applicable for the keyword SBITC-CF.
1st prior year
2nd prior year
3rd prior year
4th prior year
5th prior year
6th prior year
7th prior year
Use the keyword SBITC-CB to enter the amount of unused New Brunswick small business investor tax credit to be carried back and the year to which it should be applied.
The following options are applicable for the keyword SBITC-CB.
1st prior year
2nd prior year
3rd prior year
Use the keyword TP-671-9 to complete the Quebec form TP-671.9. This form is to be completed by the trust if it is a tax-liable beneficiary of a designated trust. The trust is a tax-liable beneficiary if it is a resident in Quebec on the last day of the year.
Enter the name of the designated trust. A "designated trust" means any trust - that is resident in Canada, but outside Quebec, on the last day of its taxation year;
- that can make a designation pursuant to subsection 104(13.1) or 104(13.2) of the federal Income Tax Act; and
- that is not a unit trust.
Street.dt street number, name or P.O. Box
Suite.dt apartment number
City.dt name of city, town or municipality
Province.dt province
PostCode.dt postal code
Address-Change whether the trustee's address changed during the year
Street.dtf former street number, name or P.O. Box
Suite.dtf former apartment number
City.dtf name of former city, town or municipality
Province.dtf former province
PostCode.dtf former postal code
Use the keyword Ceased.dtc to indicate whether any of the trustees ceased to act as trustee for the trust during the year or during the four preceding years.
Street.dtc street number, name or P.O. Box
Suite.dtc apartment number
City.dtc name of city, town or municipality
Province.dtc province
PostCode.dtc postal code
Enter the identification number of the designated trust. This number will be captured on line 5c of the TP-671.9 form.
Enter the date on which the taxpayer became a beneficiary of the trust.
Enter the name of the trustee of the designated trust.
Street.dt street number, name or P.O. Box
Suite.dt apartment number
City.dt name of city, town or municipality
Province.dt province
PostCode.dt postal code
Address-Change whether the trustee's address changed during the year
Street.dtf former street number, name or P.O. Box
Suite.dtf former apartment number
City.dtf name of former city, town or municipality
Province.dtf former province
PostCode.dtf former postal code
Use the keyword Ceased.dtc to indicate whether any of the trustees ceased to act as trustee for the trust during the year or during the four preceding years.
Street.dtc street number, name or P.O. Box
Suite.dtc apartment number
City.dtc name of city, town or municipality
Province.dtc province
PostCode.dtc postal code
Use the keyword /13-2) to enter the income of the trust designated under subsection 104(13.1) or subsection 104(13.2) that was paid or became payable to the designated beneficiary, or if the designated beneficiary's share of the partnership's income for the fiscal period concerned included income of the trust.
The following options are applicable for the keyword Subs104(13-1/13-2).
Enter the amounts corresponding to the income tax that the designated trust would pay in Quebec and/or to another province, for the taxation year. These amounts will be entered on lines 17 and/or 18 of the Quebec form TP-671.9
The following options are applicable for the keyword Tax-Payable.
Enter the taxable income of the trust that relates to the provincial income tax entered with the keyword Tax-Payable. This amount will be entered on line 20 of the Quebec form TP-671.9.
Use the keyword CapGainRefundCr in order to claim a capital gains refund on form T184 for a mutual fund trust.
This refund is available only to a mutual fund trust that has refundable capital gains tax on hand at the end of the year.
The following options are applicable for the keyword CapGainRefundCr.
Use the keyword CGRedemption to enter amounts for shares, cash, debts, or other property used to determine the capital gains redemptions for the year.
The following options are applicable for the keyword CGRedemption.
Use [Alt-J] to enter different values for other jurisdictions.
Use the keyword Redeem-Amount to enter the amount paid in the year to redeem units included in the proceeds of disposition of the redemptions. Use [Alt-J] to enter different values for other jurisdictions.
Use the keyword Beneficiary-Amt to indicate the amount of units redeemed which are designated to beneficiaries. Use [Alt-J] to enter different values for other jurisdictions.
Use the keyword CGRefund-Hist to chose the jurisdiction for which the historical information pertains to. Historical information will automatically be carried forward by DT Max.
The following options are applicable for the keyword CGRefund-Hist.
Federal
Ontario
Manitoba
Alberta
Use the keyword Allowable-Refund to enter the historical information concerning the refundable capital gains tax on hand from previous years.
This information is required to properly calculate the current refundable capital gains tax on hand on form T184. It must be entered separately for each jurisdiction.
The following options are applicable for the keyword Allowable-Refund.
Use the keyword Refund-Claimed to indicate the amount of capital gains refund claimed in previous years.
The following options are applicable for the keyword Refund-Claimed.
Use the keyword Additional-Ref to enter the historical information concerning any additional capital gains refund claimed in previous years. The trust may be entitled to additional Ontario capital gains refund when the federal refundable capital gains tax on hand is equal to the amount claimed.
The following options are applicable for the keyword Additional-Ref.
Total surtax from previous year
Ont. capital gains refund of surtax for years 1996 to 1999
Ont. capital gains refund of surtax for years 2000 to 2008
Ont. capital gains refund of surtax for 2009 to 2024
Additional refund of basic tax in 2024
Additional refund of basic tax prior to 2009
Additional refund of surtax prior to 2009
Additional refund of surtax in 2009 to 2015
Additional refund of surtax after 2015
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Politic-Contrib 
Designated-Trust 
Street.dt 