  Allocations and designations to beneficiaries |
Use the keyword Beneficiary to specify the status of the beneficiary of the trust.
If the trust is allocating income to its beneficiaries, federal schedule 9 and Quebec schedule C must be filed. In order to complete these schedules, the beneficiary information must be entered within this group.
The beneficiary information will also be automatically entered on any relevant T3 slips generated by DT Max.
The following options are applicable for the keyword Beneficiary.
Settlor
Spouse/common-law partner
Former spouse/common-law partner
Child, grandchild or great grandchild
Spouse of a child, grandchild or great grandchild
Minor
Corporation
Trust
Association, club or partnership
Government, organization or tax exempt entity
Other
 See the CRA's general income tax guide:
Line 48 - Tax paid by instalments
Line 53 - Part XII.2 tax credit
Use the keyword Last-Name to enter the family name of the person who is the beneficiary of the trust.
This information will appear on the relevant slips.
First-Name first name
Use BirthDate to enter the person'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 format for all individuals born in 1900 or earlier.
Warning: If you do not know the year of birth, do not use "00" as a standard default for the year. DT Max would interpret this as meaning that the taxpayer was born in the year 1900, which may not be the case
Use the keyword SIN.ben to enter the social insurance number of the beneficiary.
Use the keyword Street to enter the civic number and name of the street.
Use the keyword Street-Ln2 if a second line is required to enter the address.
Use the keyword City to enter the name of the city.
Use the keyword Province to enter the name of the province.
The following options are applicable for the keyword Province.
Use this keyword to enter the postal code. DT Max will ensure that it is printed in the correct format (A1B 2C3) on the tax return.
Use the keyword State to enter the name of the state.
Use the keyword Zip-Code to enter the U.S.A. zip code.
Use the keyword Country to enter the name of the country if other than Canada.
Use the keyword TTN to enter the entity's tax identification number. Temporary tax numbers are generally issued to Canadian residents who have not yet received their SIN from ESDC.
Use the keyword ITN to enter the entity's tax identification number. CRA issues an ITN to a non-resident of Canada who is not eligible to obtain a SIN.
Use the keyword . to enter the entity's international tax identification number.
Use the keyword to enter the name of the beneficiary of the trust.
Use the keyword Name-Ln2 to enter the first name of the beneficiary or if a second line is required to enter the beneficiary's name.
Use the keyword Street to enter the civic number and name of the street.
Use the keyword Street-Ln2 if a second line is required to enter the address.
Use the keyword City to enter the name of the city.
Use the keyword Province to enter the name of the province.
The following options are applicable for the keyword Province.
Use this keyword to enter the postal code. DT Max will ensure that it is printed in the correct format (A1B 2C3) on the tax return.
Use the keyword State to enter the name of the state.
Use the keyword Zip-Code to enter the U.S.A. zip code.
Use the keyword For-Post-Code to enter the foreign postal code for an address outside of Canada.
Use the keyword Country to enter the name of the country if other than Canada.
Use the keyword Telephone to enter the home phone number.
Please note that DT Max will not verify the format of the telephone number; it will accept whatever you enter.
Use the keyword Phone-Office to enter the phone number at the office.
Please note that DT Max will not verify the format of the telephone number; it will accept whatever you enter. Given the wide range of possibilities respecting area codes, locals, extensions, etc., it is next to impossible to verify the phone numbers without being too exclusionary.
Use the keyword Fax to enter the fax number to which documents may be sent.
Use the keyword Email to enter the electronic mailing address.
This entry is for information purposes only and does not appear anywhere on the tax return.
Use the keyword to enter the name of the beneficiary of the trust.
Use the keyword Name-Ln2 to enter the first name of the beneficiary or if a second line is required to enter the beneficiary's name.
Use BirthDate to enter the person'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 format for all individuals born in 1900 or earlier.
Warning: If you do not know the year of birth, do not use "00" as a standard default for the year. DT Max would interpret this as meaning that the taxpayer was born in the year 1900, which may not be the case
Use the keyword SIN.ben to enter the social insurance number of the beneficiary.
Use the keyword Street to enter the civic number and name of the street.
Use the keyword Street-Ln2 if a second line is required to enter the address.
Use the keyword City to enter the name of the city.
Use the keyword Province to enter the name of the province.
The following options are applicable for the keyword Province.
Use this keyword to enter the postal code. DT Max will ensure that it is printed in the correct format (A1B 2C3) on the tax return.
Use the keyword State to enter the name of the state.
Use the keyword Zip-Code to enter the U.S.A. zip code.
Use the keyword For-Post-Code to enter the foreign postal code for an address outside of Canada.
Use the keyword Country to enter the name of the country if other than Canada.
Use the keyword Telephone to enter the home phone number.
Please note that DT Max will not verify the format of the telephone number; it will accept whatever you enter.
Use the keyword Phone-Office to enter the phone number at the office.
Please note that DT Max will not verify the format of the telephone number; it will accept whatever you enter. Given the wide range of possibilities respecting area codes, locals, extensions, etc., it is next to impossible to verify the phone numbers without being too exclusionary.
Use the keyword Fax to enter the fax number to which documents may be sent.
Use the keyword Email to enter the electronic mailing address.
This entry is for information purposes only and does not appear anywhere on the tax return.
Use the keyword TTN to enter the entity's tax identification number. Temporary tax numbers are generally issued to Canadian residents who have not yet received their SIN from ESDC.
Use the keyword ITN to enter the entity's tax identification number. CRA issues an ITN to a non-resident of Canada who is not eligible to obtain a SIN.
Use the keyword . to enter the entity's international tax identification number.
Use the keyword Residence.ben to enter the residence of the beneficiary.
The following options are applicable for the keyword Residence.ben.
Country.nr country of residence if different from mailing address
Use the keyword Social-Security to enter the identification number given to non-residents for tax purposes by their country of residence.
The number, if available, will be printed on the NR4 slip.
Use the keyword Remitter-ID to enter the identification number that has been assigned to the non-resident beneficiary.
This number will be printed on the NR4 slip.
Use the keyword Design-Ben to indicate whether the beneficiary is a designated beneficiary for the purpose of Part XII.2 tax.
A designated beneficiary may be:
- a non-resident person or a non-resident owned investment corporation;
- an entity that is exempt from Part I tax under subs. 149(1), if the interest was ever previously held by a taxable entity;
- a trust if any of its beneficiaries is either a trust or a designated beneficiary;
- a partnership if any of its members is either a partnership or would be a designated beneficiary if that member held an interest in a trust.
A designated beneficiary is not usually entitled to the refundable tax credit for Part XII.2 tax that the trust has paid.
Use the keyword Fed-Acct-Num to enter the business number of the beneficiary.
Use the keyword Trust-Acct-Num to enter the trust account number of the beneficiary. This information will be entered on the government copy of the T3 slip in box 12, Recipient Identification Number. This number is also required for EFILE purposes.
Use the keyword TTN.ben to enter the entity's tax identification number. Temporary tax numbers are generally issued to Canadian residents who have not yet received their SIN from ESDC.
See the CRA's general income tax guide:
Line 48 - Tax paid by instalments
Line 53 - Part XII.2 tax credit
Use the keyword ITN.ben to enter the entity's tax identification number. CRA issues an ITN to a non-resident of Canada who is not eligible to obtain a SIN.
See the CRA's general income tax guide:
Line 48 - Tax paid by instalments
Line 53 - Part XII.2 tax credit
Use the keyword International-Id.b to enter the entity's international tax identification number.
See the CRA's general income tax guide:
Line 48 - Tax paid by instalments
Line 53 - Part XII.2 tax credit
Qc-Id-Num Quebec identification number of the beneficiary
Use the keyword QDT-Election to indicate whether the beneficiary is an electing beneficiary. An electing beneficiary is an individual designated as a beneficiary in the instrument that established the trust who makes a joint election with the trust to consider the trust to be a qualified disability trust for the trust year. For the beneficiary's taxation year during which the trust's taxation year ends, the following conditions must be met: - The beneficiary suffers from a severe and prolonged impairment in mental or physical functions. - The impairment is certified by a health professional. - The beneficiary does not make the joint election with another trust, for a taxation year of a trust ending during the beneficiary's taxation year, to consider that this other trust is a qualified disability trust. If the beneficiary is an electing beneficiary, the eligible person's social insurance number will be entered on page 1 of the TP-646 Quebec return.
Use the keyword Ben-OtherTrust to indicate whether the electing beneficiary is a beneficiary under any other trust. If the answer is yes, then the trust account number must be provided. This information will be captured on Form T3-QDT, Joint election for a trust to be a Qualified Disability Trust.
Use the keyword Trust-AcctNum to enter the account number of the other trust of which the individual is a beneficiary.
Use the keyword Legal-Rep-Name.qdt to enter the name of the beneficiary's legal representative, if applicable.
The name of the legal representative will be captured, instead of that of the beneficiary's, on the federal form T3QDT.
Use the keyword Minor to indicate whether the beneficiary is a minor.
A minor is a person who was under 18 years-old on December 31 of the year in which the income was allocated to them.
The following options are applicable for the keyword Minor.
See the CRA's general income tax guide:
Line 48 - Tax paid by instalments
Line 53 - Part XII.2 tax credit
Use the keyword Infirm to indicate whether the beneficiary, due to mental or physical infirmity, was financially dependent on the deceased.
The following options are applicable for the keyword Infirm.
See the CRA's general income tax guide:
Line 48 - Tax paid by instalments
Line 53 - Part XII.2 tax credit
Use the keyword Deceased to specify whether the beneficiary of the trust is deceased.
The following options are applicable for the keyword Deceased.
Use the keyword Date-Death to enter date of death of the beneficiary.
Use the keyword JointElectDeemDisp to indicate that a joint election has been filed to report the income in the beneficiary's final T1 return.
For 2016 and future years, where a beneficiary of a testamentary spousal or common-law partner trust, dies, there is a deemed year end of the trust on the date of death of the beneficiary. A joint election between the trust and the deceased beneficiary's graduated rate estate can be filed to report the income that is deemed to be recognized by the trust upon the death of the primary beneficiary in the beneficiary's final T1 return.
This income shall be reported on the T3 slip issued to the beneficiary.
For the joint election to be valid all the following requirements must be met: - immediately before death, the beneficiary was a resident of Canada. - the trust is a testamentary trust that is a post-1971 spousal or common-law partner trust and was created by the will of a taxpayer who died before 2017. - the trust and the beneficiary's graduated rate estate (GRE) jointly elect in a prescribed form. - a copy of the joint election is filed with both the final T1 return of the beneficiary and the T3 return for the deemed year end of the trust.
As the legal representative of the deceased beneficiary, you need to attach to the final return the joint election in the form of a letter which contains: - a heading identifying it as a subsection 104(13.4) election; - the T1 and T3 account numbers; - the income amount that was allocated in the T3 slip and reported on the T1 return of the deceased beneficiary; and - the signatures, names and addresses of both the trustee and the executor for the deceased beneficiary.
See the CRA's general income tax guide:
Line 48 - Tax paid by instalments
Line 53 - Part XII.2 tax credit
Use the keyword Tax-Exempt to indicate whether the beneficiary is exempt from paying income tax. This information is required for the Quebec form TP-1129.53.
Use the keyword Preferred to indicate whether the beneficiary of the trust is a preferred beneficiary.
A "preferred beneficiary", for a taxation year ending after 1996, is a beneficiary under the trust who, at the end of trust's taxation year, is a resident of Canada and who is one of the following:
- the settlor of the trust; - the spouse or common-law partner, or former spouse or common-law partner, of the settlor of the trust; - a child, grandchild, or great-grandchild of the settlor of the trust; or - the spouse or common-law partner of a child, grandchild, or great-grandchild of the settlor of the trust.
In addition, this person must meet one of the following conditions:
- they can claim a disability amount for the taxation year which ends in the trust's taxation year, or could have claimed the disability amount had attendant or nursing home care expenses claimed in respect of his or her care been otherwise ignored; or - they are 18 or older and, for the taxation year which ends in the trust's taxation year, they do not claim a disability amount, and for whom another individual can claim an amount for infirm dependants 18 and older for that beneficiary, or could claim the amount if the beneficiary's income is calculated before including the income from the preferred beneficiary election.
The following options are applicable for the keyword Preferred.
Use the keyword BenOwnInfo to indicate whether the beneficiary's information should be reported on Schedule 15.
If the trust is required to file Schedule 15, it must report the identity of all beneficiaries. The schedule must be filed every year. However, entities that have been previously reported will be carried forward by the CRA. Once an entity has been reported, DT Max T3 will convert the option for this keyword in the following year to indicate that it has been reported.
To modify or remove a previously reported entity, change the option for this keyword. In both cases, the complete information on the entity must be entered.
The following options are applicable for the keyword BenOwnInfo.
Add reportable entity
Add reportable entity - Part of tax year
Modify reportable entity
Remove reported entity
Previously reported entity
Previously removed entity
See the CRA's general income tax guide:
Line 48 - Tax paid by instalments
Line 53 - Part XII.2 tax credit
Use the keyword BenOwnInfo-QC to indicate whether the beneficiary's information should be reported on the Quebec Trust income tax return or any applicable Quebec schedules.
If the trust is required to file the additional information, it must report the identity of all beneficiaries. However, unlike the federal requirements, the information must be filed every year.
The following options are applicable for the keyword BenOwnInfo-QC.
Add reportable entity
Do not add entity
See the CRA's general income tax guide:
Line 48 - Tax paid by instalments
Line 53 - Part XII.2 tax credit
Use the keyword Allocation to indicate how the trust's income should be allocated.
Generally, the income is allocated to the trust's beneficiaries according to the terms of the will or trust document.
The income allocated to a beneficiary must be included in their income and deducted from the trust's income.
A trust and a preferred beneficiary may jointly elect to have the trust's accumulating income taxed in the hands of the preferred beneficiary.
The following options are applicable for the keyword Allocation.
See the CRA's general income tax guide:
Line 48 - Tax paid by instalments
Use the keyword Allocation-Type to indicate whether the income to be allocated is a fixed amount or a percentage of the trust's income.
The following options are applicable for the keyword Allocation-Type.
Use the keyword Income-Type to enter the type and percentage of income to be allocated to each beneficiary according to the terms of the will or trust document.
The following options are applicable for the keyword Income-Type.
Income
Capital gains
Income and capital gains
See the CRA's general income tax guide:
Line 48 - Tax paid by instalments
Use the keyword Income-Type.f to enter the type and amount of income to be allocated to each beneficiary according to the terms of the will or trust document.
The following options are applicable for the keyword Income-Type.f.
Income
Capital gains
Income and capital gains
See the CRA's general income tax guide:
Line 48 - Tax paid by instalments
Only use the keyword Alloc-Reduction if there is more than one beneficiary and there are different types of income allocation.
For instance, one beneficiary is allocated a percentage of the income and another beneficary is allocated a fixed amount of the income.
This keyword should not be entered if the type of allocation is the same for all beneficiaries.
Enter this keyword if the fixed amount of income allocated should reduce the total amount of income to be allocated as a percentage.
The following options are applicable for the keyword Alloc-Reduction.
Use the keyword Link-Settlor to enter whether there is a link with the settlor.
Quebec TP-646.1 requires you to indicate whether there is a relationship with the settlor. The relationship with each settlor must be reported. If there is no link with the settlor then the keyword should be left blank.
The following options are applicable for the keyword Link-Settlor.
Use the keyword Relationship.s to indicate the type of relationship between the trustee and the settlor.
Use the keyword Link-Fiduciary to indicate whether there is a link with the fiduciary.
Quebec TP-646.1 requires you to indicate whether there is a relationship with the fiduciary. The relationship with each fiduciary must be reported. If there is no link with the fiduciary then the keyword should be left blank.
The following options are applicable for the keyword Link-Fiduciary.
Fiduciary 1
Fiduciary 2
Fiduciary 3
Use the keyword Relationship.s to indicate the type of relationship between the trustee and the settlor.
Use the keyword Legal-Guardian to enter the name of the legal guardian. In many cases, the preferred beneficiary under the trust may not have the capacity to sign the statements required. In such cases, the Minister will accept an election that is signed on behalf of the beneficiary by the legal guardian of the beneficiary's property.
Use the keyword Relationship to enter the relationship of the preferred beneficiary to the settlor of the trust.
Use the keyword Disability-Cr to indicate who is claiming the disability credit for the preferred beneficiary.
The following options are applicable for the keyword Disability-Cr.
Beneficiary claiming disability tax credit
Supporting individual claiming disability tax credit
Beneficiary over 18 years old and claimed as dependant
Use the keyword Support-Name to enter the name of supporting individual who is claiming the disability tax credit on behalf of the preferred beneficiary.
Support-Address address of supporting individual
Support-SIN social insurance number of supporting individual
Use the keyword Specified-Ben to indicate whether the beneficiary is someone who is both beneficially interested in the trust and who ordinarily inhabits the housing unit.
A personal trust may qualify for the use of the principal residence exemption if the trustees identify at least one specified beneficiary who ordinarily inhabits the property.
See the CRA's general income tax guide:
Line 48 - Tax paid by instalments
Line 53 - Part XII.2 tax credit
Year-Affected year affected by the designation
Use the keyword Spouse-Name to enter the name of the specified beneficiary's spouse, former spouse or child. This information is required for form TP-274.A to certify that no other property has been designated as a principal residence by a member of the specified beneficiary's family.
Use the keyword Transferor.ben to indicate whether the trust must issue a slip to allocate an income or a capital gain to this person who has transferred or loaned property to the trust under circumstances to which the income attribution rule applies. The information for this beneficiary will be entered in Part 4 of Quebec Schedule C.
The following options are applicable for the keyword Transferor.ben.
Use the keyword Elect-Contributor if the beneficiary (or contributor) has elected to be attributed and taxed on the income and gains on the property that he or she contributed to the trust.
The name of the electing beneficiary will be entered on the Quebec Schedule C in Section 4.
Use the keyword Cost-Base-Adj to enter the amount by which the cost base of a beneficiary's interest in the trust may be reduced or increased. This amount will be entered on line 942 of schedule 9. The beneficiary's share of the amount will appear in box 42 of the T3 slip.
The beneficiary should keep track of this amount and include it when calculating the adjusted cost base in the year of disposition of the interest in the trust.
If the trust receives a T3 slip with an amount showing in box 42, the amount should not be entered with this keyword. Rather, the amount from the slip should be used to determine the ACB and entered in the CapitalProp group.
Use the keyword Allocation-OV to indicate the type of income that is subject to the override.
The following options are applicable for the keyword Allocation-OV.
Capital property
Investment income
Pension income
Business income
Foreign income
Other income
Qualified investment expenditures (ITC)
Tax credits and deductions
Preferred beneficiary election
See the CRA's general income tax guide:
Line 48 - Tax paid by instalments
Line 53 - Part XII.2 tax credit
Use the keyword Amount.OV to override the automatic calculation of the income to be allocated to the beneficiary.
The following options are applicable for the keyword Amount.OV.
Registered pension plan (RPP)
Superannuation/pension plan
Life annuity - plan for services while NR
Lump sum - plan for services while NR
Foreign retirement arrangement
Other foreign pension
Deferred profit-sharing plan (DPSP)
Annuity of a minor
Dividends from taxable Canadian corporation
Eligible dividends
Dividend rental arrangement
Other dividends
Dividends from foreign corporations
Non-taxable dividends
Interest income
Interest from foreign sources
Other investment income
Other foreign investment income
Qualified small business corporation shares
Qualified farm property
Qualified fishing property
Qualifying business transfer
Other capital gains (Period 1)
Other capital gains (Period 2)
QSBCS (Period 1)
QSBCS (Period 2)
QFFP (Period 1)
QFFP (Period 2)
Insurance segregated fund loss (Period 1)
Insurance segregated fund loss (Period 2)
Qualifying business transfer (Period 1)
Qualifying business transfer (Period 2)
Foreign capital gains
Other taxable capital gains
Business income
Farming income
Fishing income
Rental income
Other taxable benefits
Eligible death benefits
NISA Fund 2
Eligible retiring allowance
Artist annuity
Other
Foreign business income taxes paid
Foreign non-business income taxes paid
Charitable donations
Capital losses
Non-capital losses
Part XII.2 tax credit
Eligible death benefit exemption
Other credits
Trust's total accumulating income
Amount designated under election
Use [Alt-J] to enter different values for other jurisdictions.
Use the keyword QSBCSReserve.OV to override the automatic calculation of the income to be allocated to the beneficiary on the Beneficiary Income Allocation form.
The year and the amount will be entered on the beneficiary's T3 slip in the footnote section. Use [Alt-J] to enter different values for other jurisdictions.
Use the keyword QFPReserve.OV to override the automatic calculation of the income to be allocated to the beneficiary on the Beneficiary Income Allocation form.
The year and the amount will be entered on the beneficiary's T3 slip in the footnote section. Use [Alt-J] to enter different values for other jurisdictions.
Use the keyword QXPReserve.OV to override the automatic calculation of the income to be allocated to the beneficiary on the Beneficiary Income Allocation form.
The year and the amount will be entered on the beneficiary's T3 slip in the footnote section. Use [Alt-J] to enter different values for other jurisdictions.
Use the keyword QC-Dividends.OV to override the automatic calculation of the actual dividends to be allocated to the beneficiary.
The following options are applicable for the keyword QC-Dividends.OV.
Actual amount of ordinary dividends
Actual amount of eligible dividends
Taxable amount of ordinary dividends
Taxable amount of eligible dividends
Tax credit for ordinary dividends
Tax credit for eligible dividends
Use the keyword Amt-Designated to override the automatic calculation of the designated amount to be allocated to the beneficiary.
The following options are applicable for the keyword Amt-Designated.
Registered pension plan (RPP)
Superannuation/pension plan
Life annuity - plan for services while NR
Lump sum - plan for services while NR
Foreign retirement arrangement
Other foreign pension
Deferred profit-sharing plan (DPSP)
Annuity of a minor
Dividends from taxable Canadian corporation
Eligible dividends
Dividend rental arrangement
Other dividends
Dividends from foreign corporations
Non-taxable dividends
Interest income
Interest from foreign sources
Other investment income
Other foreign investment income
Qualified small business corporation shares
Qualified farm property
Qualified fishing property
Qualifying business transfer
Foreign capital gains
Other taxable capital gains
Business income
Farming income
Fishing income
Rental income
Other taxable benefits
Eligible death benefits
NISA Fund 2
Eligible retiring allowance
Artist annuity
Other
Use [Alt-J] to enter different values for other jurisdictions.
DT Max will automatically redistribute the amount of non-deductible non-portfolio earnings. Use the keyword Deemed-Div-OV to override this automatic distribution of the designated amount of deemed eligible dividends on the beneficiary income allocation form.
The following options are applicable for the keyword Deemed-Div-OV.
Registered pension plan (RPP)
Superannuation/pension plan
Life annuity - plan for services while NR
Lump sum - plan for services while NR
Foreign retirement arrangement
Other foreign pension
Deferred profit-sharing plan (DPSP)
Annuity of a minor
Dividends from taxable Canadian corporation
Eligible dividends
Dividend rental arrangement
Other dividends
Dividends from foreign corporations
Non-taxable dividends
Interest income
Interest from foreign sources
Other investment income
Other foreign investment income
Qualified small business corporation shares
Qualified farm property
Qualified fishing property
Qualifying business transfer
Foreign capital gains
Other taxable capital gains
Business income
Farming income
Fishing income
Rental income
Other taxable benefits
Eligible death benefits
NISA Fund 2
Eligible retiring allowance
Artist annuity
Other
Use [Alt-J] to enter different values for other jurisdictions.
Use the keyword Expenses-OV to override the automatic calculation of the amount of qualified investment expenses to be allocated.
The following options are applicable for the keyword Expenses-OV.
[67120] ITC - 15% Qualified expenditures for SR&ED Qualified expenditures that are part of the SR&ED qualified expenditure pool To be a qualified expenditure, the amount has to be for SR&ED carried on in Canada. SR&ED expenditures in Canada include the "exclusive economic zone" (as defined in the Oceans Act to generally consist of an area that is within 200 nautical miles from the Canadian coastline), the airspace, seabed, and subsoil of that zone.
Qualified expenditures can include an amount incurred in the year in respect of SR&ED carried on by you, or on your behalf, that relate to your business and is:
- a current expenditure on SR&ED;
- 80% of an expenditure in respect of an SR&ED contract or a third-party payment for SR&ED; or
- an expenditure for depreciable property used by the taxpayer, that is first term and second term shared-use-equipment, primarily for SR&ED in Canada before February 2, 2017. Excludes prescribed depreciable property that is shared-use-equipment acquired by a taxpayer before 2014 to be used for one or two operating periods, primarily for SR&ED in Canada. See subsections 127(9) and 37(1) of the Act and Regulations 2900(11).
ITC rate for a qualified expenditure
- For a qualified SR&ED expenditure incurred during 2013, the rate is 20%. You must fill in a 2013 version of Form T2038(IND) for this claim.
- For a qualified SR&ED expenditure incurred after 2013, the rate is 15%.
[67130] ITC - 15% Contr. made to agricultur. org. for SR&ED Agricultural producers can access ITCs earned on contributions made to agricultural organizations that fund SR&ED. Enter the amount on line 6715 in Part A. The rate is 15%.
[67135] ITC from a partnership for SR&ED An ITC earned by a partnership is usually allocated to a partner. However, an ITC earned on qualified SR&ED expenditures may not be allocated to a specified partner of a partnership. If you received an allocation of ITC from a partnership, enter this allocated credit on line 6725 in Part A. For more information, see subsection 127(8) of the Act.
[67140] ITC - 10% Investments in qualified property Atlantic Canada and Atlantic region For the purposes of the Atlantic Investment Tax Credit, these expressions include the Gaspé Peninsula and the provinces of Newfoundland and Labrador, Prince Edward Island, Nova Scotia, and New Brunswick, as well as their respective offshore regions (prescribed in Regulations 4609).
Gaspé Peninsula
For the purposes of the Atlantic Investment Tax Credit, this expression means that portion of the Gaspé region of the Province of Quebec that extends to the western border of Kamouraska County and includes the Magalen Islands (prescribed in subsection 127(9) of the Act).
Qualified property
For the purposes of the Atlantic Investment Tax Credit, this term means a category of new assets acquired primarily for use in the Atlantic region that are mainly used for farming or fishing, logging, manufacturing and processing, storing grain, and harvesting peat. Qualified property includes new buildings, new machinery and new equipment (prescribed in Regulations 4600). Qualified property can also be used primarily to produce or process electrical energy or steam in a prescribed area (as described in Regulations 4610).
Property used mainly in Atlantic Canada for oil and gas, and mining activities is considered qualified property only if acquired by the taxpayer before March 29, 2012. Qualified property may also include new energy generation and conservation property (prescribed in Regulations 4600) if it was acquired by the taxpayer after March 28, 2012.
For more information, see the definition of qualified property in subsection 127(9) of the Act. Specified percentages for qualified property - If you acquired the property after 1994 for use in the Atlantic region, the specified percentage is 10%.
[67180] ITC - 10% Apprenticeship job creation Apprenticeship job creation tax credit (AJCTC)
A percentage of eligible salary and wages payable to an employee registered in a prescribed trade in Canada in the first 24 months of their eligible apprenticeship contracts registered in Canada, qualifies for a credit for the employer. The available credit for each eligible apprentice is 10% of the lesser of $20,000 and eligible salary and wages payable in the year (net of any government or non-government assistance), in respect of employment after May 1, 2006. The total of these amounts for all apprentices is the available non-refundable tax credit. Any unused credit may be carried back 3 years or carried forward 20 years.
Use the keyword Beneficiary-Code to identify the type of beneficiary.
The following options are applicable for the keyword Beneficiary-Code.
Code 1 - Individual
Code 2 - Spouse holding a joint account
Code 3 - Corporation
Code 4 - Trust
Code 4 - Association, club or partnership
Code 5 - Public body
Code 6 (Qc) - Spouse
Code 7 (Qc) - Other holding a joint account
Use the keyword Beneficiary-Type to indicate whether the other beneficiary holding the joint account is an individual or not.
If the other beneficiary is an individual, the name and social insurance number will be captured on the RL-16 slip.
The following options are applicable for the keyword Beneficiary-Type.
Use the keyword Name-Ln1.j to enter the family name or the business name of the joint account holder. This name will be printed on the RL-16 slip.
Use the keyword Name-Ln2.j to enter the given name or the business name of the joint account holder. This name will be printed on the RL-16 slip.
Use the keyword SIN.j to enter the spouse's social insurance number.
Use the keyword QC-Id-Num.j to enter the joint beneficiary's Quebec identification number. This number is required for the efiling of the RL-16 slip.
Use the keyword T3-Slip to indicate the type of T3 slip to be produced.
DT Max will automatically complete a T3 slip "Statement of Trust Income Allocations and Designations" for each beneficiary resident in Canada to whom the trust allocated income in the year.
The following options are applicable for the keyword T3-Slip.
Original
Amended
Cancelled
Duplicate
Use the keyword Date.slip to enter the date the slip was issued.
Use the keyword Footnotes to enter additional footnotes to the T3 slip.
Use the keyword Footnotes-OV to override the information in the footnote area of the T3 slip pertaining to the Newfoundland and Labrador taxable amount of dividends received prior to July 1, 2014.
The following options are applicable for the keyword Footnotes-OV.
[32] NLDIV pre-July 1, 2014
[50] NLDIV pre-July 1, 2014
Use the keyword Amendment-Note to provide an explanation for the amended T3 slip. This is used for Efile purposes only.
The keyword PrintOV-T3Slip overrides the automatic print setting for the particular beneficiary. This keyword controls the printing of the T3 slip on an individual basis.
The following options are applicable for the keyword PrintOV-T3Slip.
Use the keyword NR4-Slip to indicate the type of NR4 slip to be produced.
DT Max will automatically complete an NR4 slip "Statement of Amount Paid of Credited to Non-Residents of Canada" for each beneficiary non-resident in Canada to whom the trust allocated income in the year.
The following options are applicable for the keyword NR4-Slip.
Original
Amended
Cancelled
Duplicate
Do not print
Use the keyword Date.slip to enter the date the slip was issued.
Use the keyword Footnotes to enter additional footnotes to the T3 slip.
Use the keyword Footnotes-OV to override the information in the footnote area of the T3 slip pertaining to the Newfoundland and Labrador taxable amount of dividends received prior to July 1, 2014.
The following options are applicable for the keyword Footnotes-OV.
[32] NLDIV pre-July 1, 2014
[50] NLDIV pre-July 1, 2014
Use the keyword Amendment-Note to provide an explanation for the amended T3 slip. This is used for Efile purposes only.
DT Max will automatically fill out the boxes on the NR4 slip. However, you may use the keyword NR4-Slip-OV to override the data entered if need be.
The following options are applicable for the keyword NR4-Slip-OV.
See the CRA's general income tax guide:
Line 48 - Tax paid by instalments
Line 53 - Part XII.2 tax credit
Income-Code.nr4 type of income that appears on the NR4 slip (boxes 14, 24)
Currency-Code currency code (boxes 15, 25)
Amount-OV.nr4 box number and amount to be overriden on the NR4 slip
The following options are applicable for the keyword Amount-OV.nr4.
Box (16)
Box (17)
Box (26)
Box (27)
Exemption-Code exemption code that applies to the amount entered
The following options are applicable for the keyword Exemption-Code.
G Royalty in respect of artistic copyright
H Withholding tax based on net rental income - 216(4)
I Exemption under Article XXI of Cdn-US tax treaty
J Non-resident under s. 217 or subs. 212(5.3)
M Exempt capital gains dividends
N Leasing railway rolling stock, corporeal property
O R&D exp. under bona fide cost-sharing arrangement
P Management or admin. fee exempt under a tax treaty
Q Dividend/interest/royalty exempt under a tax treaty
R Interest/royalties exempt under treaty, s.212(1)(d)(x)
S Exemption under other Income Tax Act provisions
T Exemption under other tax treaty provisions
U Exemption from withholding tax, ITA subs. 212(5.1)
W Dividend compensation pmts - securities lending arr.
Blank
Use the keyword RL16 to indicate the type of RL-16 slip to be produced.
DT Max will automatically complete a RL-16 slip for each beneficiary resident in Quebec to whom the trust allocated income in the year.
The following options are applicable for the keyword RL16.
Original
Amended
Cancelled
Duplicate
See the CRA's general income tax guide:
Line 48 - Tax paid by instalments
Line 53 - Part XII.2 tax credit
Use the keyword Date.slip to enter the date the slip was issued.
If an amended RL-16 slip is required, DT Max will automatically generate a new sequential number. This number will be printed in the top right-hand corner of the slip.
When transmitting an amended RL-16 slip, this keyword will be automatically assigned a number. This number will be based on the RL-16 number range specified within the EFILE setup. The number, assigned by DT Max, should never be modified or deleted.
Currency-Code.s currency code
Use the keyword Consolidate.s to indicate whether the mutual fund trust is filing consolidated RL-16 slips. Consolidated RL-16 slips may be filed for amounts from different funds held by the same trust or for amounts relating to a joint spousal account.
Use the keyword Footnote to enter additional footnotes to the RL-16 slip.
The following options are applicable for the keyword Footnote.
A-2 Split inc., deem gain from ord. dividends after 24/06
A-3 Split inc., deem gain from foreign div. after 24/06
A-4 Split income - Other capital gain after 24/06
A-7 Split inc., deem gain from ord. dividends bef. 25/06
A-8 Split inc., deem gain from foreign div. before 25/06
A-9 Split income - Other capital gain before 25/06
B-1 Single foreign pension payment
D-1 Foreign retirement pension
E-1 Split income
F-1 Split income
G-1 Split income
G-2 Farming/fishing income entitled to an exemption
G-3 Split income from a business
G-4 Foreign retirement income
G-7 Death benefit: amount of exemption
H-3 Split inc., deem gain on ordinary dividends bef. 25/06
H-5 Split inc., deem gain on ordinary dividends aft. 24/06
I-1 Split income
J-1 Dividend tax credit: split income
K-1 Split income: Foreign income tax on business income
L-1 Split income: Foreign income tax on non-business inc.
The keyword PrintOV-RL16 overrides the automatic print setting for the particular beneficiary. This keyword controls the printing of the RL-16 slip on an individual basis.
The following options are applicable for the keyword PrintOV-RL16.
See the CRA's general income tax guide:
Line 48 - Tax paid by instalments
Line 53 - Part XII.2 tax credit
Sequential numbers are mandatory for all RL-16 slips. These numbers are assigned by the government.
DT Max will automatically enter a different sequential number for each beneficiary. This number will appear on the top right-hand corner of the slip.
See the CRA's general income tax guide:
Line 48 - Tax paid by instalments
Line 53 - Part XII.2 tax credit
When transmitting an original RL-16 slip, this keyword will be automatically assigned a number. This number is based on the RL-16 number range specified within the EFILE setup. The number, assigned by DT Max, should never be modified or deleted.
See the CRA's general income tax guide:
Line 48 - Tax paid by instalments
Line 53 - Part XII.2 tax credit
Use the keyword Sign-Date.ben to enter the date on which the beneficiary has signed the document.
Use the keyword Inc-Alloc-Info to enter information concerning income allocation to the beneficiaries. This information will be entered on federal Schedule 9.
The following options are applicable for the keyword Inc-Alloc-Info.
Total resident inc. allocated where no slips were prepared
Total resident income allocated to non-taxable entities
Taxable capital gains allocated to redeeming unit holders
Use the keyword Deem-Inc-Alloc to allocate the deemed disposition of capital gains and other income to the beneficiaries according to the terms of the will or trust document.
The income allocated to a beneficiary must be included in their income and deducted from the trust's income.
The following options are applicable for the keyword Deem-Inc-Alloc.
Use the keyword PartXII-2-Tax to enter additional information required to calculate Part XII.2 tax.
Use the keyword Specified-Inc.nr to enter the specified income required to calculate Part XII.2 tax and the refundable tax credit.
DT Max will automatically enter on line 10050 the taxable capital gains calculated on Schedule 1. Use this keyword to limit the taxable capital gains coming from the disposition of certain properties.
The following options are applicable for the keyword Specified-Inc.nr.
Net income(loss) from timber resource properties
Net inc.(loss) from Canadian resource properties after 1971
Taxable cap. gains & capital losses of certain properties
Use the keyword PartXIII-Tax to enter additional information required to calculate Part XIII non-resident withholding tax.
Use the keyword Adjustment.nr to enter the amount of adjustment for non-cash items included in the total income paid or payable to non-resident beneficiaries.
Use the keyword Exempt-Amount.nr to enter amounts that are not subject to Part XIII tax. Such amounts may consist of distributions made by certain trusts that were established before 1949, or other amounts that are not subject to withholding tax based on tax treaties.
The following options are applicable for the keyword Exempt-Amount.nr.
Every non-resident person is required to pay Canadian income tax of 25% under Part XIII of the Act, unless a tax treaty or convention provides for a lower rate.
In such a case, use the keyword Withhold-Tax-Rate to enter the applicable rate of Part XIII tax on amounts paid or credited to beneficiaries in countries with which Canada has a tax treaty.
Use the keyword Tax-Remitted to enter the amount of tax already remitted on form NR76 entitled "Non-Resident Tax - Statement of Account".
Use the keyword # to enter the account number under which the non-resident tax deductions were remitted. This number must match the account number shown on the remittance section of form NR76 entitled "Non-Resident Tax - Statement of Account".
This number will be printed on several forms such as the NR4 slip, the NR4 summary as well as Schedule 10.
Use the keyword Contact.nr to identify the person from whom further information may be obtained regarding the NR4 return.
The following options are applicable for the keyword Contact.nr.
Use the keyword PartII-2-Equity to calculate Part II.2 tax on repurchases of equity if the trust is a real estate investment trust as defined in subsection 122.1(1), a specified investment flow-through (SIFT) trust or would be a SIFT trust (other than a mutual fund trust with a class of units on continuous distribution) if the assets were situated in Canada.
The Part II.2 tax on repurchases of equity applies to transactions that occur after December 31, 2023 and is generally equal to 2% of the trust's net value of equity repurchases during the tax year.
Part II.2 tax on repurchases of equity will be calculated on Schedule 10, Part C.
Use the keyword Total-FMV-Equity to enter the total fair market value of equity (other than substantive debt) redeemed, acquired or cancelled in the tax year. This information will be captured on Schedule 10, Part C, line 48.
Do not include equity redeemed, acquired or cancelled in a reorganization transaction, or equity acquired from a specified affiliate that has previously been deemed to be acquired under 183.3(5) and included at line 48 in a prior tax year.
Use the keyword Non-Equity if the redemption, acquisition or cancellation of equity occurred in a reorganization transaction.
The following options are applicable for the keyword Non-Equity.
FMV of equity in a reorganization transaction Total FMV of trust's equity (other than substantive debt) redeemed, acquired or cancelled in a reorganization transaction in the tax year (reorganization transaction that is described in paragraph (a) of the definition of reorganization transaction in subsection 183.3(1)).
FMV of equity consideration received Total FMV of the equity consideration received by holders as consideration for the equity that was redeemed, acquired or cancelled in a reorganization transaction in the tax year.
Only include the FMV of any equity consideration that is described in paragraph (a) of the definition "reorganization transaction" in subsection 183.3(1) and received in a reorganization transaction that is described in that same paragraph.
Issuances Equity issued in a qualifying issuance
The following options are applicable for the keyword Issuances.
FMV of equity issued in a qualifying issuance Total FMV of equity (other than substantive debt) issued in a qualifying issuance in the tax year.
FMV of equity disposed by a specified affiliate Total FMV of equity (other than substantive debt) disposed of in the tax year by a specified affiliate.
Applies only to equity of the trust that was previously deemed by subsection 183.3(5) to have been acquired by the trust and that was previously included on line 48 that is disposed of in the tax year by a specified affiliate of the trust.
Use the keyword Clearance in order to generate a clearance certificate.
Under subsection 159(2) of the Income Tax Act, a legal representative has to get a clearance certificate before distributing property that they control in such capacity. If the property is distributed without a certificate, the legal representative may become liable for any unpaid amounts.
A clearance certificate is not required before each distribution, as long as sufficient properties are available to pay any liabilities.
For more information, see the information circular titled Clearance Certificate on the CRA's Web site.
The following options are applicable for the keyword Clearance.
TX-19
TX-19 / MR-14.A
MR-14.B
Do not print
Use the keyword Personal-Info to enter the deceased person's last name and other personal information.
First-Name first name
Use BirthDate to enter the person'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 format for all individuals born in 1900 or earlier.
Warning: If you do not know the year of birth, do not use "00" as a standard default for the year. DT Max would interpret this as meaning that the taxpayer was born in the year 1900, which may not be the case
Use the keyword ID-Number. to enter the identification number which is 10 digits long and is shown on the taxpayer's notice of assessment.
This number will be printed on the Quebec MR-14.A form.
Use the keyword Street to enter the civic number and name of the street.
Use the keyword Suite to enter a suite number.
If you do enter a suite number, DT Max will print the hash sign "#" and the number. Otherwise, DT Max will not print anything.
Do not enter the word "SUITE" or the hash sign "#" itself. If a suite number is available, enter the number only.
Use the keyword City to enter the name of the city.
Use the keyword Province to enter the name of the province.
The following options are applicable for the keyword Province.
Use this keyword to enter the postal code. DT Max will ensure that it is printed in the correct format (A1B 2C3) on the tax return.
Use the keyword Marital-Status to enter the deceased person's marital status.
The following options are applicable for the keyword Marital-Status.
Married
Common-law spouse
Widowed
Divorced
Separated
Single
Religious
Use the keyword Last-Name.s to enter the spouse's last or family name.
First-Name first name
Use the keyword SIN.s to enter the spouse's social insurance number.
Use the keyword ID-Number. to enter the identification number which is 10 digits long and is shown on the taxpayer's notice of assessment.
This number will be printed on the Quebec MR-14.A form.
Use the keyword Date-Death.s to enter the spouse's date of death.
Use the keyword Correspondence to indicate who should receive the correspondence concerning the MR-14.B form or the certificate.
The following options are applicable for the keyword Correspondence.
Use the keyword Last-Name.mr to enter the distributor's last name.
Use the keyword First-Name.mr to enter the distributor's first name.
Use the keyword Business-Name.mr to enter the distributor's business name.
Use the keyword ID-Number.mr to enter the distributor's Quebec identification number.
Use the keyword SIN.mr to enter the social insurance number of the applicant.
Use the keyword NEQ.mr to enter the Quebec enterprise number of the applicant.
Use the keyword StreetNumber.mr to enter the civic number of the address.
Use the keyword Street.mr to enter the civic number and name of the street.
Use the keyword Suite.mr to enter a suite number.
If you do enter a suite number, DT Max will print the hash sign "#" and the number. Otherwise, DT Max will not print anything.
Do not enter the word "Suite" or the hash sign "#". If a suite number is available, enter the number only.
Use the keyword City.mr to enter the name of the city.
Use the keyword Province.mr to enter the name of the province.
The following options are applicable for the keyword Province.mr.
Use the keyword Country.mr to enter the name of the country if other than Canada.
Use the keyword PostCode.mr to enter the postal code.
DT Max will ensure that it is printed in the correct format (A1B 2C3) on the tax return.
Use the keyword ForPostCode.mr to enter the foreign postal code for a mailing address outside of Canada.
Use the keyword Telephone.mr to enter the home phone number [e.g. (123) 456-7890].
Use the keyword Phone-Office.mr to enter the phone number at the office [e.g. (123) 456-7890].
Use the keyword Extension.mr to enter the telephone extension number.
Use the keyword Returns-filed to indicate whether an income tax return was filed for the year of death.
The following options are applicable for the keyword Returns-filed.
Use the keyword Type.f to enter the types of returns filed.
The following options are applicable for the keyword Type.f.
Final return
Return for income from a testamentary trust
Return for rights or things
Return for a partner or proprietor
Corporation return
T3 trust income and information return - Final distribution
T3 trust inc. and information return - Partial distribution
Use the keyword TP646-filed to indicate whether you have to file form TP-646 for the succession.
Use the keyword Distribution-Type. to indicate what kind of distribution you need a certificate for.
The following options are applicable for the keyword Distribution-Type..
Distribution of the deceased's property
Distribution of the succession's post-death income
Distribution of both deceased's prop and post-death income
Use the keyword Property to enter the market value of the property in Canada.
This information will be reported on Quebec schedule MR-14.A to determine the value of the property to be distributed.
The following options are applicable for the keyword Property.
Cash on hand/on deposit at financ. institution
Stocks, stock options, and bonds
Deposit certificates, Treasury bills
Insurance proceeds
Annuities, pensions
RRSPs, RRIFs, DPSPs, other such plans
TFSAs
Hypothecary claims and mortgages
Principal residence
Other immovable property in Canada
Other immovable property outside Canada
Vehicles
Precious property (jewelry, coins etc)
Other property
Use the keyword Debts to enter the deceased person's outstanding debts.
This information will be reported on Quebec schedule MR-14.A to determine the value of the property to be distributed.
The following options are applicable for the keyword Debts.
Use the keyword DistributedProp to enter the value of any property already distributed.
This information will be reported on Quebec schedule MR-14.A, section 5.3 to determine the value of the property to be distributed.
The following options are applicable for the keyword DistributedProp.
Amounts already paid to CRA and RQ
Other debts that have already been paid
Part of the property value given to heirs
Use the keyword Post-DeathIncome to enter the total income reported in the TP-646 form(s) filed for all the taxation years for the period beginning after the death and ending on the date the succession was liquidated.
The following options are applicable for the keyword Post-DeathIncome.
QPP and CPP death benefits
Retirement income and death benefits
Net investment income
Net business income
Net rental income
Capital gains
Other income
Amount from a Tax-Free First home savings account
Use the keyword DistributPostDeath to enter the total post-death income already distributed.
The following options are applicable for the keyword DistributPostDeath.
Use the keyword Applicant to identify the person applying for the distribution certificate.
The following options are applicable for the keyword Applicant.
Main trustee
All trustees
Accountant
Other
Use the keyword Last-Name.mr to enter the distributor's last name.
Use the keyword First-Name.mr to enter the distributor's first name.
Use the keyword Business-Name.mr to enter the distributor's business name.
Use the keyword ID-Number.mr to enter the distributor's Quebec identification number.
Use the keyword SIN.mr to enter the social insurance number of the applicant.
Use the keyword NEQ.mr to enter the Quebec enterprise number of the applicant.
Use the keyword StreetNumber.mr to enter the civic number of the address.
Use the keyword Street.mr to enter the civic number and name of the street.
Use the keyword Suite.mr to enter a suite number.
If you do enter a suite number, DT Max will print the hash sign "#" and the number. Otherwise, DT Max will not print anything.
Do not enter the word "Suite" or the hash sign "#". If a suite number is available, enter the number only.
Use the keyword City.mr to enter the name of the city.
Use the keyword Province.mr to enter the name of the province.
The following options are applicable for the keyword Province.mr.
Use the keyword Country.mr to enter the name of the country if other than Canada.
Use the keyword PostCode.mr to enter the postal code.
DT Max will ensure that it is printed in the correct format (A1B 2C3) on the tax return.
Use the keyword ForPostCode.mr to enter the foreign postal code for a mailing address outside of Canada.
Use the keyword Telephone.mr to enter the home phone number [e.g. (123) 456-7890].
Use the keyword Phone-Office.mr to enter the phone number at the office [e.g. (123) 456-7890].
Use the keyword Extension.mr to enter the telephone extension number.
Use the keyword MR14B-Filed to indicate whether form MR-14.B has already been filed to notify Revenu Québec of the distribution of a significant part of the owner's property.
Use the keyword Owner-Other-Id to enter other Quebec identification numbers of the owner of the property to be distributed.
Use the keyword Corporation-Id.mr to enter the corporation identification number of the owner of the property to be distributed.
Use the keyword Employer-SourceDed to enter the Quebec source deductions and employer contributions account number of the owner of the property to be distributed.
Use the keyword QST-Id.mr to enter the Quebec sales tax identification number of the owner of the property to be distributed.
Use the keyword GST-ID.mr to enter the GST registration number.
Use the keyword Other-Id.mr to enter other Quebec identification numbers of the owner of the property to be distributed.
Business-Ceased date on which business activities ceased (if applicable)
Use the keyword Reason.mr to indicate the reason for the application for a "Notice Before Distribution of the Property".
The following options are applicable for the keyword Reason.mr.
Sale of the property of the business of an ind. in business
Liquidation of the trust's property
Liquidation of the partnership's assets
Liquidation of the corporation's assets
Voluntary dissolution of the corporation
Other (specify)
Use the keyword Book-Value to enter both the value of property administered and the value of any property already distributed.
The following options are applicable for the keyword Book-Value.
Value of property (cash or amount in financial institution)
Value of property (other)
Value of property already distributed
Use the keyword Market-Value to enter both the value of property administered and the value of any property already distributed.
The following options are applicable for the keyword Market-Value.
Value of property (cash or amount in financial institution)
Value of property (other)
Value of property already distributed
Use the keyword Last-Return to indicate the type and date of the last income tax return filed.
The following options are applicable for the keyword Last-Return.
TP-1-V
CO-17-V
TP-646-V
TP-600-V
Taxation-Year.mr taxation year
Use the keyword Period.mr to specify the period covered by the last return.
The following options are applicable for the keyword Period.mr.
Use the keyword Business-Info to indicate whether the individual or corporation carried on a business.
Use the keyword Source-Deduct to choose the type of source deduction return that was last filed.
The following options are applicable for the keyword Source-Deduct.
TPZ-1015.R.14.1-V
TPZ-1015.R.14.2-V
TPZ-1015.R.14.3-V
TPZ-1015.R.14.4-V
Date.mr date a return was last filed
Use the keyword Period.mr to specify the period covered by the last return.
The following options are applicable for the keyword Period.mr.
Use the keyword QST-Return to select the type of QST return that was last filed.
The following options are applicable for the keyword QST-Return.
Date.mr date a return was last filed
Use the keyword Period.mr to specify the period covered by the last return.
The following options are applicable for the keyword Period.mr.
Other-Return other return(s) filed
Date.mr date a return was last filed
Use the keyword Period.mr to specify the period covered by the last return.
The following options are applicable for the keyword Period.mr.
Use the keyword RL1-Slips to indicate the last filing date of RL-1 slips.
Taxation-Year.mr taxation year
Use the keyword RLZ-1-S to indicate the last filing date of the "Summary of source deductions and employer contributions" or the "Temporary summary of source deductions and employer contributions".
Taxation-Year.mr taxation year
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Last-Name 
First-Name 
Fed-Acct-Num 