What's new for T1/T3/T5013 Internet version 29.12?

The latest DT Max program update is now available for downloading. It features the T1/TP-1 program for the tax years 2014 to 2025 inclusively and fully supports T1/TP-1 EFILE. It also features the T3/TP-646 program for the tax years ending from 2014 to 2025 inclusively as well as the fully functional T5013 program for paper and electronic filing of the Partnership Information Return (T5013 forms) for fiscal periods ending in 2026. Installing this version will update your version of DT Max to 29.12.

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

In this version...

DT Max T1

1. Federal EFILE (T2203)
2. Revised forms
3. New diagnostics
   1. Error prevention report
4. New keywords

DT Max T3

1. Version highlights
   1. 2026 federal and provincial tax calculation forms
   2. Generating the minimum tax schedules
2. Revised forms
3. New keywords
4. New options

DT Max T5013

1. Version highlights
   1. Measures included in Bill C-15 relating to CCA
   2. T661: Increase in CPP pensionable earnings

DT Max T1

1. Federal EFILE (T2203)

   We are pleased to announce that DT Max has obtained T2203 certification from the Canada Revenue Agency.

   For EFILE purposes, the information from federal form T2203 (2025 Provincial and Territorial Taxes for Multiple Jurisdictions) will now be transmitted along with the T1 federal return and schedules.

2. Revised forms

   Provincial

   • Worksheet AB428

     • Addition of a new worksheet regarding Line 61545 - Alberta supplemental tax credit from Form T2203.

   • RC360 - Saskatchewan Graduate Retention Program

     • Addition of a footnote under column 2 of Part 1 - Graduate tuition tax credit regarding the calculation of eligible tuition fees paid if you graduated between October 1, 2024, and December 31, 2024, and received a 2025 Top-up certificate.

3. New diagnostics

   1. Error prevention report

      Federal

      1. Schedule 6 - Canada Workers Benefit

         You are claiming the Canada Workers Benefit (CWB) while reporting tuition fees without specifying the number of months.

         Please note that according to the rules of the Canada Revenue Agency, you are not eligible for this allowance if the individual is enrolled in full-time studies during the year.

         Please use the keyword SchoolMonths and indicate the number of full-time months or the number of part-time months.

      2. T4A(P) - Statement of Canada Pension Plan Benefits

         Warning - The total number of months of pension and disability exceeds 12 months

         The taxpayer received both the retirement benefit and the disability benefit. The taxpayer appears to have received the additional disability amount paid by the Quebec Pension Plan. These benefits are coordinated with the QPP retirement pension that the taxpayer receives at the same time as the disability pension.

         The number of months of disability recorded affects directly the calculation of the QPP contribution and QPP deduction. Between the ages of 60 and 65, any taxpayer with income subject to the RRQ is required to contribute to it. Please review your data in the keyword PensionMonth , ensuring that the total number of months does not exceed 12 months and that the QPP calculation corresponds to your situation.

4. New keywords

   1. In the keyword group Tuition-Rebate , pertaining to provincial Form RC360, Saskatchewan Graduate Retention Program:

      1. Grad-Oct2024 : Received a 2025 Top-up certificate and graduated on or after October 1, 2024

      2. Column4-2024 : Amount entered at column 4 of the 2024 RC360 for the GRP certificate

      3. GTC-Top-up-Amt : Top-up amount for the GRP maximum as indicate on the 2025 Top-up certificate

DT Max T3

1. Version highlights

   1. 2026 federal and provincial tax calculation forms

      • For 2026, the federal personal income tax rate on the first bracket of taxable income is 14% for the calendar year. This is a decrease of 0.5% from 2025.

      • All federal and provincial bracket thresholds, except for Manitoba, will be indexed up for 2026, with a federal indexing factor of 2.0%.

      • As proposed in British Columbia's 2026 Budget, the province's lowest tax rate is increased from 5.06% to 5.60%. In addition, the indexation of the tax brackets will be paused for tax years 2027 to 2030 inclusively.

      Please refer to the DT Max knowledge base link below for additional details on the new federal and provincial tax brackets:

      Tax brackets and rates (2026)

   2. Generating the minimum tax schedules

      Previously, in certain cases, the software did not generate the minimum tax schedules when a trust was identified as exempt from minimum tax, despite having a minimum tax carryover from a prior year. The software has been updated so that it now generates the federal Schedule 12 and the Quebec TP-776.42.F in these cases so carryover information may be properly reported.

2. Revised forms

   Federal

   • T1141 - Information Return in Respect of Contributions to Non-Resident Trusts, Arrangements, or Entities

     • In Section 1 - Reporting person information, fields were added regarding joint filed election.

     • In Section A - Identification of the non-resident trust, arrangement, or entity:

       – New fields have been added to the identification.

       – The settlor section has been moved to Section A with an addition of two new columns.

       – New question for the supporting documents has been added.

       – Addition of some questions to answer regarding the non-resident trust.

     • In Section B - Decision making information regarding the non-resident trust, arrangement, or entity, a new question for the supporting documents has been added.

     • In Section C - Beneficiaries of the non-resident trust, arrangement, or entity, a new question for the supporting documents has been added.

     • In Section D - Information on transactions and balances:

       – New columns were added under the contributions and distributions.

       – New question for the supporting documents has been added.

     • In Section F - Attachments, checkboxes have been added for the supporting documents included with the form.

   • T1142 - Information Return in Respect of Distributions from and Indebtedness to a Non-Resident Trust

     • In Section A - Identification of the non-resident trust:

       – A table was added regarding information about the settlor(s).

       – Some questions were added regarding the non­-resident trust.

     • In Section B - Distributions from the non-resident trust:

       – New column added regarding taxable Canadian property, under Property other than funds distributed.

       – A question was added regarding supporting documents.

     • In Section C - Indebtedness to the non-resident trust:

       – A question was added regarding supporting documents.

       – A field was added to enter the non-resident tax account number.

   • New Section D - Attachments.

Quebec

• LM-15 - Voluntary Disclosure

• MR-14.A - Notice Before Distribution of the Property of a Succession

• MR-14.B - Notice Before Distribution of Property

• TP-274.S - Reduction of the Capital Gain Deemed to Have Been Realized on a Principal Residence

• TP-671.9 - Information Return of the Beneficiary of a Designated Trust

• TP-726.30 - Income Averaging for Forest Producers

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

• TP-1026.F - Calculation of Instalment Payments to Be Made by Trusts - 2025

• TP-1031.1 - Election by a Trust to Pay in Instalments the Income Tax Resulting From a Deemed Sale Applicable to Certain Trusts

• TP-1033.18 - Election to Defer the Payment of Income Tax Resulting From the Deemed Disposition of a Trust's Interest in a Qualified Public Corporation

In-house forms

• Assembly Instructions

  • A new table is added when Quebec Form TP-1079.8.BE is generated.

3. New keywords

   1. In the Foreign-Info keyword group, pertaining to federal Forms T1141 and T1142:

      1. SupportingDoc-A : Do you have any supporting documents relating to any of the information reported in Section A?

         Use the keyword SupportingDoc-A to indicate if you have any supporting documents relating to any of the information reported in Section A.

      2. SupportingDoc-B : Do you have any supporting documents relating to any of the information reported in Section B?

         Use the keyword SupportingDoc-B to indicate if you have any supporting documents relating to any of the information reported in Section B.

      3. SupportingDoc-C : Do you have any supporting documents relating to any of the information reported in Section C?

         Use the keyword SupportingDoc-C to indicate if you have any supporting documents relating to any of the information reported in Section C.

      4. Ceased-Date : Provide the date on which it ceased to exist

         Use the keyword Ceased-Date to indicate the date on which it ceased to exist.

      5. ChangedResid-Date : Provide the date of changed residences

         Use the keyword ChangedResid-Date to indicate the date of changed residences.

      6. Nbr-JointElect : Number of joint elections

         Use the keyword Nbr-JointElect to enter the number of joint elections included for all other reporting persons.

      7. JointFiledElection : Joint filed election? (T1141 Section 1)

         Use the keyword JointFiledElection to indicate if it is a joint filed election. Where two or more reporting persons have to file Form T1141 for the same non-resident trust, arrangement, or entity, one of the reporting persons can elect in writing to have one of the other reporting persons file the return on their behalf. Note that even if a reporting person elects to have another reporting person file their Form T1141 information, it will be considered as though each reporting person filed the form themselves. This means that the reporting person who elected to have another person file the return on their behalf will still be responsible for any penalties if their Form T1141 is:

         – not filed

         – not filed on time

         – filed with false statements or omissions.

      8. Tax-Return-Can : Does the non-resident trust, arrangement, or entity file a tax return in Canada?

         Use the keyword Tax-Return-Can to indicate if the non-resident trust, arrangement, or entity files a tax return in Canada.

      9. Ceased-to-Exist : Has the non-resident trust, arrangement, or entity ceased to exist?

         Use the keyword Ceased-to-Exist to indicate the non-resident trust, arrangement, or entity ceased to exist.

      10. ResidenceChanged : Has the non-resident trust, arrangement, or entity changed residence in the reporting period?

          Use the keyword ResidenceChanged to indicate that the non-resident trust, arrangement, or entity changed residence in the reporting period.

      11. NR-TaxAccount-No : Non-resident tax account number

          Use the keyword NR-TaxAccount-No to indicate the non-resident tax account number.

      12. TaxCanProperty : Taxable Canadian property

          Use the keyword TaxCanProperty to indicate if it is a taxable Canadian property.

      13. Foreign-Tax-ID : Foreign jurisdiction tax identification number (T1141 Section A)

          Use the keyword Foreign-Tax-ID to indicate the foreign jurisdiction tax identification number.

      14. Creation-Date : Date non-resident trust, arrangement, or entity was created (T1141 Section A)

          Use the keyword Creation-Date to indicate the date non-resident trust, arrangement, or entity was created.

      15. SupportingDoc-D : Do you have any supporting documents relating to any of the information reported in Section D?

          Use the keyword SupportingDoc-D to indicate if you have any supporting documents relating to any of the information reported in Section D.

      16. Telephone.p : Telephone number of the settlor

          Use the keyword Telephone.p to indicate the telephone number of the settlor.

      17. Agent.p : Did the settlor act as an agent, nominee, intermediary, or bare trustee?

          Use the keyword Agent.p to indicate if the settlor acted as an agent, nominee, intermediary, or bare trustee in respect of the property contributed to the non-resident trust, arrangement, or entity.

      18. Settlor-Name : Name of settlor

          Use the keyword Settlor-Name to indicate the name of settlor.

      19. Street.t1142 : Street name of the settlor

          Use the keyword Street.t1142 to indicate the street name of the settlor.

      20. City.t1142 : City name of the settlor

          Use the keyword City.t1142 to indicate the city name of the settlor.

      21. Province.t1142 : Province name of the settlor

          Use the keyword Province.t1142 to indicate the province name of the settlor.

      22. Postalcode.t1142 : Postal code of the settlor

          Use the keyword Postalcode.t1142 to indicate the postal code of the settlor.

      23. Country.t1142 : Country of the settlor

          Use the keyword Country.t1142 to indicate the country of the settlor.

      24. Telephone.t1142 : Telephone number of the settlor

          Use the keyword Telephone.t1142 to indicate the telephone number of the settlor.

      25. Agent.t1142 : Did the settlor act as an agent, nominee, intermediary, or bare trustee?

          Use the keyword Agent.t1142 to indicate if the settlor acted as an agent, nominee, intermediary, or bare trustee in respect of the property contributed to the non-resident trust, arrangement, or entity.

      26. TaxCanProperty.f : Taxable Canadian property

          Use the keyword TaxCanProperty.f to indicate if it is a taxable Canadian property.

4. New options

   1. For the keyword Attachments in the Foreign-Info keyword group, pertaining to federal Form T1141:

      Documents relating to the id reported in Section A

      Documents rel. to the decision making reported in Section B

      Documents rel. to the beneficiaries reported in Section C

      Documents relating information reported in Section D

      Documents supporting are attached

   2. For the subgroup keyword Hist-ForestAver under the keyword Woodlot-Location within the Business keyword group, pertaining to Quebec Form TP-726.30, Income Averaging for Forest Producers:

   5th prior year

DT Max T5013

1. Version highlights

   1. Measures included in Bill C-15 relating to CCA

      While the following measures are administered for the 2025 T2 Schedule 8, the CRA has informed us they will not administer these changes for T5013 until the 2026 T5013 Schedule 8 is released:

      • Reinstatement of the Accelerated Investment Incentive (AII), providing enhanced first year CCA.

      • Providing immediate expensing for:

        • Clean energy generation and energy conservation equipment

        • Zero-emission vehicles

        • SR&ED capital expenditures

        • Productivity enhancing assets (e.g., patents, data network infrastructure, computers)

        • Manufacturing and processing machinery and equipment (100% first-year write-off).

      If you have CCA additions, please use DT Max T5013 version 29.12 and do not apply overrides to reflect Bill C 15 changes at this time. An amended return may be filed once the measures are officially implemented for T5013.

   2. T661: Increase in CPP pensionable earnings

      Please note that for the federal Form T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim, the pensionable earnings for 2026 increased from $71,300 to $74,600.