What's new for T1/T3 Internet version 28.20?

The latest DT Max program update is now available for downloading. It features the T1/TP-1 program for the tax years 2013 to 2024 inclusively and fully supports T1/TP-1 EFILE. It also features the T3/TP-646 program for the tax years ending from 2013 to 2024 inclusively. Installing this version will update your version of DT Max to 28.20.

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

In this version...

DT Max T1

1. Known issues fixed in version 28.20
   1. Using keyword Own-%Share and calculation of Form TP-274, Designation of property as a principal residence
   2. Calculation of the Saskatchewan Active Families Benefit (SK479) for deceased taxpayers
2. Version highlights
   1. CRA - Direct deposit information updates or changes via EFILE no longer accepted
   2. Canada Carbon Rebate
3. Forms approved for EFILE
4. Deleted forms
5. CRA EFILE Helpdesk Support
6. New keywords

DT Max T3

1. Known issue fixed in version 28.20
   1. Incorrect calculation on Schedule 12 line 40
2. Version highlights
   1. Paper and electronic filing of the trust income tax return
   2. TP-772.42.F - Alternative Minimum Tax of a Trust
3. Revised forms

DT Max T1

1. Known issues fixed in version 28.20

   1. Using keyword Own-%Share and calculation of Form TP-274, Designation of property as a principal residence

   2. Calculation of the Saskatchewan Active Families Benefit (SK479) for deceased taxpayers

      There was an error involving the inclusion of the surviving spouse's or common-law partner's income when calculating the adjusted family net income for the Saskatchewan Active Families Benefit on a deceased person's tax return. This may have led to incorrect benefit calculations.

2. Version highlights

   1. CRA - Direct deposit information updates or changes via EFILE no longer accepted

      As of March 24, 2025, the Canada Revenue Agency (CRA) will no longer accept direct deposit information updates or changes submitted via EFILE. If you file a return that includes direct deposit information, it will be returned to you with an error message indicating that the direct deposit information must be removed before the return can be resubmitted and accepted by the Agency.

      Taxpayers will be able to enroll for direct deposit using the CRA's My Account online service, through a Canadian bank or credit union, or by completing and submitting a direct deposit enrolment form (paper version).

      For more information, please visit the following link:

      Direct deposit changes impacting EFILERS and taxpayers - Canada.ca

   2. Canada Carbon Rebate

      The Canada Carbon Rebate was introduced to return direct proceeds from the federal fuel charge to residents of provinces where it applied. With the removal of the federal fuel charge effective April 1, 2025, eligible Canadians will receive a final Canada Carbon Rebate payment, starting April 22.

      In provinces where the federal fuel charge currently applies, a family of four will receive up to $456 under the base Canada Carbon Rebate for April 2025 (see table below for specified amounts by province). In addition to the base rebate amounts, a rural top-up of 20 per cent is provided for individuals residing in small and rural communities.

      To receive their Canada Carbon Rebate for April 2025, Canadians need to file their 2024 tax return. For Canadians who are registered for direct deposit with the Canada Revenue Agency, the Canada Carbon Rebate will be deposited directly into their bank account; otherwise, the Canada Carbon Rebate will be delivered via cheque. For those who have a spouse or common-law partner, the person who files their tax return first will receive the Canada Carbon Rebate amount for all members of the household, including children.

      For more information, please refer to the CRA's backgrounder document.

3. Forms approved for EFILE

   Version 28.20 now supports the transmission of the following forms for EFILE purposes:

   • Emigrant return

   • Deemed resident - Other reason return

   • T2203 - Provincial and Territorial Taxes for Multiple Jurisdictions

   • Non-resident (Section 116) return

   In addition, this version rectifies EFILE error code 95365.

4. Deleted forms

   In-house forms

   • Estimated Canada carbon rebate payments (PE, NS, NL, NB, ON, MB, SK and AB)

   • Estimated British Columbia Climate Action Tax Credit

5. CRA EFILE Helpdesk Support

   I received an EFILE error when transmitting a return; where can I find help?

   If you encounter an EFILE error while transmitting a return, please contact the EFILE Helpdesk Support directly, as they are best equipped to assist with error codes, transmission issues, and system-related problems. You can find their contact details on the Canada Revenue Agency (CRA) website: CRA EFILE Helpdesk Support.

6. New keywords

   1. In the Resident-Type keyword group, pertaining to federal Schedule A, Statement of World Income, and Schedule B, Allowable Amount of Federal Non-Refundable Tax Credits:

      1. NR-Schedule-A : Claiming any non-refundable tax credits other than lines 31600, 31900, 32300, or 34900?

         Use the keyword NR-Schedule-A to indicate whether the client is claiming any non-refundable tax credits other than lines 31600 (Disability amount for self), 31900 (Interest paid on your student loans), 32300 (Your tuition, education and textbook amounts), or 34900 (Donations and gifts) on their return.

         If "Yes" is selected, then Schedules A and B would be completed for determining the 90% rule to determine the allowable non-refundable tax credits.

         If "No" is selected, then Schedule A would not be completed.

DT Max T3

1. Known issue fixed in version 28.20

   1. Incorrect calculation on Schedule 12 line 40

      DT Max T3 was incorrectly calculating Schedule 12 line 40, Adjusted taxable income for minimum tax, due to a discrepancy with the CRA's English and French forms. After confirmation with the government, we have modified the calculations to reflect the addition of line 33 plus line 39.

2. Version highlights

   1. Paper and electronic filing of the trust income tax return

      DT Max T3 version 28.20 supports the electronic and paper filing of both federal and Quebec trust income tax returns including those reporting capital gains and losses.

   2. TP-772.42.F - Alternative Minimum Tax of a Trust

      Information bulletin 2024-08 outlines the Ministère des Finances du Québec's position concerning the harmonization with Bill C-69 in respect to the changes to the computation of the AMT and to the exemption of certain trust from tax (section 44).

      This version applies the same exemptions to Quebec Form TP-776.42.F for trusts that are no longer subject to minimum tax, most notably graduated rate estates.

3. Revised forms

   Quebec

   • RL-16 Slip - Trust Income

   • TP-646.A Schedule A - Taxable Capital Gains and Designated Net Taxable Capital Gains

     • Schedule A has been reformatted and now extends to seven pages.

     • Two new sections were added for shares involved in a qualifying business transfer, for Periods 1 and 2.

     • The section pertaining to cryptocurrency has been removed.

     • Part 2 - Summary of reserves has a new column to differentiate between Period 1 and Period 2 reserves for the current year. New lines added for current year reserves of shares involved in a qualifying business transfer.

   • TP-646.A.1 Schedule A.1 - Election for Certain Trusts Regarding Taxable Capital Gains

     • For the year 2024, a trust other than a personal trust may file Schedule A.1 (instead of Schedule A) to report its capital gains (or losses).

   • TP-21.4.39 - Cryptoasset Return

     • Starting in 2024, a trust must complete the Cryptoasset Return (TP-21.4.39) to report ownership and transactions related to cryptoassets and attach it to its tax return, including when it owns, acquires, disposes of or uses one or more cryptoassets during the year.

   • TP-653 - Deemed Sale Applicable to Certain Trusts

     • This form has been reformatted: only one entry per type of capital gain will be displayed.

     • The section on cryptocurrency has been replaced by line 19 which captures the cryptoasset capital gains entered on the new Form TP-21.4.39.

   • TP-668.1 - Taxable Capital Gains of a Trust That Give Entitlement to a Deduction

   • TP-729 - Carry-Forward of Net Capital Losses

     • Work Charts 1 and 2 have been modified so that the balance of net capital losses sustained in previous years are calculated using the applicable inclusion rate for the year.

   • TP-726.30 - Income Averaging for Forest Producers