DT Max - What's new for T1/T2/T3/T5013 Internet version 28.30?

What's new for T1/T2/T3/T5013 Internet version 28.30?

The latest DT Max program update is now available for downloading. It features the T1/TP-1 program for the tax years 2014 to 2024 inclusively as well as the 2025 planner, in addition to fully supporting T1/TP1 EFILE.

Version 28.30 also features the T2 program for fiscal periods ending from 2014 to 2025 and fully supports Corporation Internet Filing (T2, CO-17 and AT1).

Also featured is the T3/TP-646 program for tax years ending from 2014 to 2025 inclusively (keeping in mind that the 2025 tax returns for trusts prepared with this version will be using the 2024 tax forms).

Finally, version 28.30 features the fully functional T5013 program for paper and electronic filing of the Partnership Information Return (T5013 forms) for fiscal periods ending in 2025.

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

In this version...

For all DT Max programs

Implementation of announced tax changes
2025 Planner Standard Caveat

DT Max T1

Version highlights
Notes
1. Deceased or bankrupt taxpayers
2. Printing prescribed forms for 2025 returns
  1. Quebec
  2. Federal
Revised forms
Deleted keywords

DT Max T2

Program certification
Known issues fixed in version 28.30
Version highlights
New forms
Revised forms
Deleted forms
New keywords
Deleted keywords
New options
Deleted options

DT Max T3

Version highlights
Revised forms

DT Max T5013

Version highlights
1. Increase of the ceiling for CCA for passenger vehicles
2. T661: Increase in CPP pensionable earnings
Revised forms
New keywords
New options
Keywords deleted

For all DT Max programs

Implementation of announced tax changes

Since our last release, the following budgets were announced:

Federal - To be determined
Alberta - February 27, 2025
British Columbia - March 4, 2025
Manitoba - March 20, 2025
New Brunswick - March 18, 2025
Newfoundland & Labrador - April 9, 2025
Northwest Territories - February 6, 2025
Nova Scotia - February 18, 2025
Nunavut - February 24, 2025
Ontario - May 15, 2025
Prince Edward Island - April 10, 2025
Quebec - March 25, 2025
Saskatchewan - March 19, 2025
Yukon - March 6, 2025

At the time of writing, the majority of the above-mentioned budget speeches were tabled in their respective legislatures.

The 2025 DT Max tax planner takes into consideration the basic tax changes announced in each budget, allowing you for more effective planning opportunities, as well as the ability to perform cost projection calculations.

Please refer to these topics from our knowledge base for a detailed review of the tax changes implemented:

Non-refundable tax credits (2025)
Tax brackets and rates (2025)
Tax changes in DT Max (2025)
2025 Planner Standard Caveat

We would like to remind our users that the planner is equipped with the most recent information available at the time of our production process.

This information includes the 2025 tax rates and the 2024 non-refundable tax credits and tax brackets indexed to reflect the 2025 amounts.

In some cases, instead of an indexation factor, we have implemented the amounts prescribed by the taxing jurisdiction depending on the availability of the information.

However, please note that due to various factors beyond our control, certain new tax measures are not included in our planner version. Should you require a precise projection (rather than an estimate) of your client's 2025 tax liability, we strongly suggest that you review our planner's results with care.

DT Max T1

Version highlights
1. Important CRA Message on the Authorize-A-Representative Web Service
  
  As part of the Canada Revenue Agency's (CRA) ongoing commitment to improve service delivery by making it faster, easier, and more secure, we would like to notify you of changes planned for July 2025 that impact the Authorization service in the EFILE software for Individuals (T1).
  
  Starting July 15, 2025, all EFILE authorization requests for Individuals will be rejected by the CRA. An error message, T864, will be returned to the user, advising them to use the authorization service in Represent a Client instead.
  
  EFILERs will still be able to use Auto-fill My Return, however, the access step in Represent a Client must be completed first.
2. Federal EFILE Setup
  
  Password entry errors have been one of the main sources of calls to the Canada Revenue Agency (CRA) EFILE support services. The CRA has explored options to reduce the number of these calls. As a result, the CRA has made it mandatory to add an additional password field to confirm that the password has been entered correctly by entering it a second time. This change is now integrated into the EFILE setup for DT Max for federal T1 and Quebec TP1 returns.
3. Federal
  1. News release of May 14, 2025
    
    Income is reported and tax is calculated on an annual basis. To reflect a one-percentage-point cut in the lowest tax rate coming into effect halfway through the year, the full-year tax rate for 2025 will be 14.5 per cent and the full-year rate for 2026 and future tax years will be 14 per cent. The Canada Revenue Agency will update its source deduction tables for the July to December 2025 period so that pay administrators are able to reduce tax withholdings as of July 1. This means that, effective July 1, individuals with employment income and other income subject to source deductions could have tax withheld at 14 per cent. Otherwise, individuals will realize this tax relief when they file their 2025 tax returns in spring 2026.
    - The bulk of tax relief will go to those with incomes in the two lowest tax brackets (i.e., those with taxable income under $114,750 in 2025), including nearly half to those in the first bracket ($57,375 and below in 2025).
    - The rate applying to most non-refundable tax credits will continue to be the same as the lowest personal income tax rate.
4. Quebec
  1. Enhancing the Family Allowance for bereaved parents
    
    The tax legislation will be amended to provide that Family Allowance payments, as well as SHC or SHCREC payments, where applicable, will be extended for 12 months from the month following the month that includes the day of an eligible dependent child's death. This new measure will apply to deaths occurring after June 30, 2025.
  2. Abolished tax measures
    
    The following tax measures are abolished:
    
    – Foreign researcher tax holiday
    
    – Foreign expert tax holiday
    
    – Tax holiday for foreign specialists assigned to operations of an international financial centre
    
    – Tax holiday for foreign specialists working in the financial services sector
    
    – Tax holiday for seamen engaged in international transportation of freight
    
    – Tax credit for patronage gift
  3. Introduction of the Canadian Entrepreneurs' Incentive
    
    To encourage entrepreneurship, the Canadian Entrepreneurs' Incentive took effect on January 1, 2025. It reduces the inclusion rate to 33.33% on a lifetime maximum of $2 million in eligible capital gains. The maximum incentive for 2025 is $400,000, and it will increase by $400,000 each year, reaching $2 million in 2029.
5. Ontario
  1. Fertility treatment tax credit
    
    New Refundable Fertility Treatment Tax Credit proposed, which would provide a tax credit of 25% of eligible expenses up to $20,000, for a maximum tax credit of $5,000 per year. The fertility treatment expenses could be claimed as the refundable tax credit as well as part of the non-refundable medical expense tax credit.
6. Prince Edward Island
  1. PEI Child Benefit
    
    The Prince Edward Island Child Benefit (PEICB) is a tax-free amount paid to help low to medium-income families with the cost of raising children. The first PEICB payments will be issued on January 20, 2025, with the Canada child benefit (CCB).
    
    For January to June 2025, you may be eligible to receive:
    - $30 per month for each child under 18 years of age if your adjusted family net income is less than $45,000;
    - $20 per month for each child under 18 years of age if your adjusted family net income is between $45,000 and $80,000.
    If your adjusted family net income is greater than $80,000, the amount is reduced to zero.
    
    The PEICB is combined with the CCB into a single monthly payment.
7. Nova Scotia
  1. Changes to basic personal, spousal, eligible dependant and age amounts
    
    Effective for the 2025 tax year, the maximum basic personal, age, spousal, and eligible dependant amounts will be provided to all eligible tax filers, by removing the reduction provision for those with taxable income above $25,000. The BPA will be $11,744 for all tax filers. The spousal amount will be $11,744, the eligible dependant amount will be $11,744, and the age amount will increase to $5,734.
8. Manitoba
  1. Doubling the Volunteer Firefighter and Search and Rescue Amount
    
    The budget proposes a new, non-refundable personal income tax credit of $5,000 for eligible volunteer firefighters and search and rescue volunteers, effective for the 2025 taxation year.
  2. New $1,500 Homeowners Affordability Tax Credit
    
    The Government of Manitoba introduced the new Homeowners Affordability Tax Credit of up to $1,500 on the education portion of property taxes in Budget 2024/25. This credit replaces the School Tax Rebate and Education Property Tax Credit for residential properties for the 2025 tax year.
9. Yukon
  1. New tax credit for fertility treatments and surrogacy services
    
    The new fertility and surrogacy tax credit will be available to Yukoners seeking fertility treatment or surrogacy services. It will cover 40 per cent of costs incurred for fertility treatments including surrogacy expenses to a maximum of $10,000 per year, with unlimited lifetime availability. Yukoners will be able to claim this credit when they complete their 2025 tax return.
Notes
1. Deceased or bankrupt taxpayers
  
  Although the tax planner might not be appropriate to prepare 2025 income tax returns for living taxpayers, it may be used legally to prepare returns on behalf of deceased or bankrupt taxpayers. Pursuant to DT Max's calculations, tax plans will appear as preliminary updates of tax forms for the new tax year. However, the returns of deceased or bankrupt taxpayers will be displayed on approved forms from the prior tax year, in conformity with the government's instructions.
  
  For more details, please consult the following "in-house" documents from the knowledge base: Preparing the return of a deceased taxpayer and Preparing a bankruptcy return.
2. Printing prescribed forms for 2025 returns
  
  Year after year, there is a certain level of confusion among tax preparers in regard to the forms' versions. Administrative policies differ from one level of government to the other as for the validity of the prescribed forms. DT Max was programmed in accordance with these administrative policies.
  1. Quebec
    
    When a 2025 tax return is produced before the official annual forms are made available, depending on whether the Quebec form is prescribed or not, the year that is printed may be 2024 or 2025. Even though the system's calculation engine is calibrated for tax year 2025, only a complete paper certification process (performed in the fall) allows the preparers to use the 2025 prescribed forms.
  2. Federal
    
    On all federal forms, the year is changed to 2025.
Revised forms
Federal
- RC151 - GST/HST Credit and Canada Carbon Rebate Application for Individuals Who Become Residents of Canada
  - Fields added for extension and cell number under Step 1.
  - New question on whether the taxpayer moved from a different province or territory within the last 12 months, under Step 2.
  - New Step 5, Information about the Child(ren).
- RC381 - Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments
  
  Part 3 - CPP/QPP contributions on employment income
  - New lines have been added to this part for the calculation of base contributions through employment income and the Deduction for enhanced contributions on employment income, when the amount from line 69 is "0" or negative, part 3b.
  - Few other lines have been renumbered (eg. Line 77 is now line 88).
  - Lines instructions have been updated to reflect the changes applied to the form.
  Part 4 - CPP contributions on self-employment income and other earnings when you also have employment income (for residents of a province or territory other than Quebec)
  - New lines have been added to this part for the calculation of base contributions through employment income and the Deduction for enhanced contributions on employment income.
  - Few other lines have been renumbered (eg. Line 11 is now line 14).
  - Lines instructions have been updated to reflect the changes applied to the form.
  Part 5 - QPP contributions on self-employment income and other earnings when you also have employment income (for residents of Quebec)
  - New lines have been added to this part for the calculation of base contributions through employment income and the Deduction for enhanced contributions on employment income.
  - Few other lines have been renumbered (eg. Line 10 is now line 13).
  - Lines instructions have been updated to reflect the changes applied to the form.
- Schedule 8 - Canada Pension Plan Contributions and Overpayment
  
  Part 3 - Contributions and overpayment on employment income
  - New lines have been added to this part for the calculation of base CPP contributions through employment income and the Deduction for CPP enhanced contributions on employment income, when the amount from line 26 is "0" or negative, part 3b.
  - Few other lines have been renumbered (eg. Line 33 is now line 39).
  - Lines instructions have been updated to reflect the changes applied to the form.
  Part 5 - Contributions on self-employment income and other earnings when you also have employment income
  - New lines have been added to this part for the calculation of base CPP contributions through employment income and deduction for CPP enhanced contributions on employment income.
  - Few other lines have been renumbered (eg. Line 11 is now line 12).
  - Lines instructions have been updated to reflect the changes applied to the form.
- Schedule 8 - Quebec Pension Plan Contributions
  
  Part 2 - Contributions on employment income
  - New lines have been added to this part for the calculation of base QPP contributions through employment income and the Deduction for QPP enhanced contributions on employment income, when the amount from line 26 is "0" or negative, part 2b.
  - Few other lines have been renumbered (eg. Line 33 is now line 39).
  - Lines instructions have been updated to reflect the changes applied to the form.
  Part 4 - Contributions on self-employment income and other earnings when you also have employment income
  - New lines have been added to this part for the calculation of base QPP contributions through employment income and deduction for QPP enhanced contributions on employment income.
  - Few other lines have been renumbered (eg. Line 10 is now line 11).
  - Lines instructions have been updated to reflect the changes applied to the form.
- T657 - Calculation of capital gains deduction
  - Addition of maximum capital gains deduction of $625,000 for 2025.
  - The capital gains deduction chart for 2015, has been removed.
- T776 - Statement of Real Estate Rentals
  - New amounts for calculating eligible leasing costs for passenger vehicles.
- T1163 - Statement A - AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals
  - New amounts for calculating eligible leasing costs for passenger vehicles.
- T1164 - Statement B - AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations
  - New amounts for calculating eligible leasing costs for passenger vehicles.
- T1273 - Statement A - Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals
  - New amounts for calculating eligible leasing costs for passenger vehicles.
- T1274 - Statement B - Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations
  - New amounts for calculating eligible leasing costs for passenger vehicles.
- T2121 - Statement of Fishing Activities
  - New amounts for calculating eligible leasing costs for passenger vehicles.
- T2125 - Statement of Business or Professional Activities
  - New amounts for calculating eligible leasing costs for passenger vehicles.
- T2042 - Statement of Farming Activities
  - New amounts for calculating eligible leasing costs for passenger vehicles.
Alberta
- AB428 - Alberta tax and credits
  - New personal income tax bracket of 8% on the first $60,000 of income.
Quebec
- TP-21.4.39 - Cryptoasset Return
  - Addition of an important notice to keep a detailed list of the transactions and provide it to Revenu Québec upon request, instead of attaching it to this form.
- T1163(Q) - Statement A - AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals
  - New amounts for calculating eligible leasing costs for passenger vehicles.
- T1164(Q) - Statement B - AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations
  - New amounts for calculating eligible leasing costs for passenger vehicles.
- T1273(Q) - Statement A - Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals
  - New amounts for calculating eligible leasing costs for passenger vehicles.
- T1274(Q) - Statement B - Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations
  - New amounts for calculating eligible leasing costs for passenger vehicles.
- T2042(Q) - Statement of Farming Activities
  - New amounts for calculating eligible leasing costs for passenger vehicles.
- T2121(Q) - Statement of Fishing Activities
  - New amounts for calculating eligible leasing costs for passenger vehicles.
- TP-80 - Business or Professional Income and Expenses
  - New amounts for calculating eligible leasing costs for a motor vehicle.
- TP-128 - Income and Expenses Respecting the Rental of Immovable Property
  - New amounts for calculating deductible motor vehicle leasing expenses.
In-house forms
- Estimated calculation for the Canada Child Benefit (CCB) for the period from July 2025 to June 2026
  - Addition of the new PEI Child Benefit.
- 2025 Summary of Reserves and Capital Gains on Dispositions of Capital Property (Federal)
  - Addition of the year 2025.
  - Removal of 2015.
- 2025 Summary of Reserves and Capital Gains on Dispositions of Capital Property (Quebec)
  - Addition of the year 2025.
  - Removal of 2015.
- Capital Gains (losses) history and capital gains deduction history (Federal)
  - Addition of the year 2024.
- Capital Gains (losses) history and capital gains deduction history (Quebec)
  - Addition of the year 2024.
Deleted keywords
1. Pertaining to the deleted estimation of the Canada carbon rebate:
  1. MetropolitanArea: Select the principal place of residence of the taxpayer on December 31.

DT Max T2

Program certification

Federal

For DT Max T2 version 28.30, the federal barcodes and the Corporation Internet Filing module have received full CRA certification valid for taxation years ending up to and including October 31, 2025, under the DT50 stamp.

In addition, this new version of DT Max T2 has undergone an authorization process with the CRA for Form T106, Information return of non-arm's length transactions with non-residents.

Alberta

This version has received full certification for the RSI (Return and Schedule Information), as well as for the Net File module that allows the electronic filing of Alberta corporate tax returns, from Alberta's Tax and Revenue Administration (TRA) under the DT50 stamp.
Known issues fixed in version 28.30

Does the DT Max T2 Schedule 63, Return of Fuel Charge Proceeds to Farmers Tax Credit, use the correct calculation for 2025?
Version highlights
1. Client suggestions implemented in version 28.30
  1. Ability to override the amount of CDA immediately before dividend becomes payable on federal Form T2054 and Quebec Form CO-502
    
    A new keyword CDA-BeforePay-OV has been added within the DividendPaid group when the option "Dividend paid out of CDA, ITA 83(2)" has been chosen.
    
    This new keyword will allow you to override line 110 on federal Form T2054 as well as override line 21 on Quebec Form CO-502.
2. Digital by default
  
  Effective May 12, 2025, the Canada Revenue Agency will transition to online mail as the default method of delivering most business correspondence.
  
  For more information, click on this link.
3. CRA confirms interest relief for corporate income tax payments and GST/HST remittances
  
  On March 28, 2025, the CRA confirmed on its website that it will allow for the deferral of corporate income tax payments and GST/HST remittances from April 2 to June 30, 2025. This announcement follows the earlier announcement by Prime Minister Mark Carney on March 21, 2025, that such relief would be provided.
  
  As a result, the CRA has stated that it will waive interest during the period of April 2 to June 30, 2025, inclusive, on the following:
  - Corporate income tax instalments and arrears payments, as well as GST/HST remittances (including instalments) and arrears payments, that are required to be paid between April 2 and June 30, 2025; and
  - Existing corporate income tax balances and GST/HST balances outstanding between April 2 and June 30, 2025.
  Interest will resume on any outstanding payments, remittances, instalments, and balances as of July 1, 2025.
  
  The CRA also emphasized that all T2 corporate income tax returns and GST/HST returns must still be filed by their required filing due dates. Tax filing deadlines have not been extended.
  
  It has been confirmed with the CRA Business Returns Directorate that the available relief also extends to instalment penalties.
  
  Penalties for late or deficient instalments are imposed under section 163.1 of the Income Tax Act and are computed based on the amount of interest that is owing on the late or deficient instalments. As a result, it is reasonable to conclude, as confirmed by the CRA, that if the interest is waived under the CRA's stated relief, any related penalty would also be nil.
  
  Quebec harmonization
  
  On March 28, 2025, Quebec announced that it will harmonize with the federal government announcement mentioned above and will thus allow for the deferral of corporate income tax payments and QST remittances from April 2 to June 30, 2025. Interest will also resume as of July 1, 2025 and no extension is provided for tax filing deadlines.
4. New warning message for work in progress
  
  As requested by Revenu Quebec, a new warning message has been added in the data entry when a corporation had entered an amount on line 117 of Form CO-17.A.1 in a previous year and there is no entry on line 42 of Form CO-17.A.1 in the current year.
  
  DT Max will automatically carry forward to next year the amount entered in the Net-Inc-Ded keyword, option "Work in progress at end of current yr - QC" into new keyword QC-WIP-PrevYr within CorpHistory group. If the keyword QC-WIP-PrevYr exists within CorpHistory group and there is no entry for Net-Inc-Add option "Work in progress at end of previous yr - QC", DT Max will prompt you to enter this option.
5. New diagnostic for SR&ED expenses addition to net income (reconciliation)
  
  A new diagnostic has been added to the Notes and diagnostics form when there is an entry on Schedule 1, line 411 (SR&ED expenditures claimed in the year on line 460 from Form T661), but there is no entry on Schedule 1, line 118 (Scientific research expenditures deducted per financial statements).
  
  As requested by Revenu Quebec, a new diagnostic has been added to the Notes and diagnostics form when there is an entry on CO-17.A.1, line 113 (R&D expenditures (form RD-222)), but there is no entry on CO-17.A.1, line 18 (R&D expenditures deducted according to the financial statements).
6. New diagnostic for Quebec R&D tax credit (RD-222)
  
  As requested by Revenu Quebec, a new diagnostic has been added to the Notes and diagnostics form when one of the Quebec R&D tax credit forms have been generated, and there is no entry on Quebec form RD-222 line 71 (Tax credits for R&D granted by Revenu Quebec for the year).
7. New diagnostic for predecessor corporations who haven't filed a final tax return
  
  As requested by Revenu Quebec, a new diagnostic has been added to the Notes and diagnostics form when the CO-17 line 34 is ticked, because it is the result of an amalgamation to verify whether predecessor corporations are required to file a final QC tax return.
8. New warning message affecting CCPCs and shareholder information
  
  As requested by Revenu Quebec, a new warning message has been added in the data entry when a corporation is a CCPC and no shareholder has been within the CorpOfficers group.
New forms
Federal
- Schedule 78 - Carbon Capture, Utilization, and Storage Investment Tax Credit (2022 and later tax years)
  - This new schedule is required to claim the carbon capture, utilization and storage investment tax credit (CCUS ITC). It is a refundable tax credit that applies to a taxable Canadian corporation or a taxable Canadian corporation that is a member of a partnership that has eligible expenditures incurred for a qualified CCUS project, from January 1, 2022, to December 31, 2040.
- Schedule 76 - Clean Technology Manufacturing Investment Tax Credit
  - The new schedule 76 is required to claim the clean technology manufacturing (CTM) investment tax credit (ITC). It is a refundable tax credit that applies to new clean technology manufacturing (CTM) property that is acquired from January 1, 2024 and that becomes available for use on or before December 31, 2034.
Revised forms
Federal
- T2 Corporation Income Tax Return (2024 and later tax years)
  - On page 3, in the Attachments section of the form, a tick box 275 for the question if the corporation claiming an air quality improvement tax credit has been deleted.
  - New line 336 has been added in the Taxable income section of the form for Restricted interest and financing expenses from Schedule 4.
  - On page 9, in the Summary of tax and credits section of the form, new line 726 has been added for Part XII.7 tax payable from Schedule 78.
- T2 Barcode Return (BCR)
  - In the Certification section of the return, a new line has been added for Part XII.7 tax payable from Schedule 78.
- T106 Summary - Information Return of Non-Arm's Length Transactions with Non-Residents (2025 and later tax years)
  - This form has been updated by the CRA.
- Schedule 1 - Net income (Loss) for tax purposes
  - Four new lines, 251,252,253 and 254 have been added to this schedule related to the EIFEL. If you wish to enter information on these lines use the Net-Inc-Add keyword within NetIncome keyword group.
- Schedule 4 - Corporation loss continuity and application
  - A new line, 1B, has been added in part 1 of page 1 (non-capital losses) referring to the Restricted Interest and Financing Expenses (RIFE) deducted in the year.
    
    New lines 700,705,750,710,730, and 780 have been added to page 7. This new section refers to the Restricted Interest and Financing Expenses (RIFE) and the new lines are used to determine the closing balance of RIFE. The new keyword RIFE-Open opens up the group to enter information in this section.
- Schedule 322 - Prince Edward Island Corporation Tax Calculation - Reduction of corporate tax rate and increase of the small business limit
  - As announced in Prince Edward Island's April, 10th 2025 budget, the general corporate income tax rate will be reduced from 16% to 15% effective July 1, 2025. In addition, the small business limit will be increased from $500,000 to $600,000. The small business corporate income tax rate will remain at 1%.
- Schedule 444 - Yukon Business Carbon Price Rebate
  - To be eligible to claim the Yukon business carbon price rebate, the tax year end must be before April 1, 2025.
- Schedule 130 - Excessive Interest and Financing Expenses Limitation (2023 and later tax years)
  - NB: No calculation support is available for this form.
- T2054 - Choix concernant un dividende en capital selon le paragraphe 83(2)
- Schedule 63 - Return of Fuel Charge Proceeds to Farmers Tax Credit
  - See "Version Highlights" section above.
- AgriStability/AgriInvest - Harmonized 2025 Statement A, Corporations/Co-operatives and Special Individuals
- AgriStability/AgriInvest - Additional information and adjustment request
  - NB: No calculation support is available for this form.
Quebec
- CO-737.18.CI - Deduction for the Commercialization of Innovations in Québec
  - This form has been updated by Revenu Québec.
- CO-776.CS - Synergy Capital Tax Credit
- TP-21.4.39 - Cryptoasset Return
Alberta
- AT1 Schedule 12 - Alberta Income/Loss Reconciliation
  - Calculation at lines 81 and 80 of the form have been revised to include the amount of Restricted Interest and Financing Expenses (RIFE).
- AT1 Schedule 21 - Calculation of current year loss and continuity losses
  - Calculation at line 13 of the form has been revised to include the amount of restricted interest and financing expenses.
- AT97 - Notice of Objection
  - NB: No calculation support is available for this form.
In-house forms
- Client Letter
- Notes and Diagnostics page
- Schedule 200 Planning summary
  - A new line, Restricted interest and financing expenses (for line 336) has been added in the Taxable income section of the form due to the addition of a new line on Schedule 200.
    
    Also, a new line, Part XII.7 tax payable (for line 726) has been added in the Summary of tax and credits section of the form due to the addition of a new line on Schedule 200.
- Schedule 200 5-year summary
  - A new line, Restricted interest and financing expenses (for line 336) has been added in the Taxable income section of the form due to the addition of a new line on Schedule 200.
    
    Also, a new line, Part XII.7 tax payable (for line 726) has been added in the Summary of tax and credits section of the form due to the addition of a new line on Schedule 200.
Deleted forms

Quebec
- CO-1029.8.36.RP - Agreement Respecting the Base Amount for Assistance Granted in the Resource Regions
- CO-1029.8.36.RQ - Agreement Respecting the Tax Credit Job Creation in the Resource Regions
- CO-1029.8.36.RO - Tax Credit for Job Creation in the Resource Regions
New keywords
1. In the DividendPaid group, pertaining to federal Form T2054 and Quebec Form CO-502:
  1. CDA-BeforePay-OV : CDA immediately before this dividend becomes payable / ov
    
    Use the keyword CDA-BeforePay-OV to override the DT Max calculation of the capital dividend account immediately before this dividend becomes payable on federal Form T2054 line 110 and Quebec Form CO-502 line 21.
2. In the Clean-ITC group, pertaining to the new federal Schedule 78:
  1. ProjectCode : NRCan project code
    
    Use the keyword ProjectCode to enter the NRCan project code.
  2. Date-Operations : First day of commercial operations
    
    Use the keyword Date-Operations to enter the first day of commercial operations.
  3. CRD-Report : Whether you are required to file a climate risk disclosure (CRD) report
    
    Use the keyword CRD-Report to indicate if the corporation is required to file a climate risk disclosure (CRD) report.
  4. Date-CRDReport : Date of the latest CRD report that has been produced and disclosed
    
    Use the keyword Date-CRDReport to enter the date of the latest CRD report that has been produced and disclosed.
  5. CCA-Class.cl : CCA class of ITC
    
    Use the keyword CCA-Class.cl to select the appropriate CCA class.
  6. DevelopmentCr : Cumulative CCUS development tax credit
    
    Use the keyword DevelopmentCr to enter the cumulative CCUS development tax credit for the current or previous year.
  7. RefurbishmentCr : Refurbishment tax credit
    
    Use the keyword RefurbishmentCr to enter the refurbishment tax credit.
  8. Labour-Req : Whether you elected to meet the labour requirements
    
    Use the keyword Labour-Req to indicate if you elected to meet the prevailing wage requirements described in subsection 127.46(3) and the apprenticeship requirements described in subsection 127.46(5).
  9. Requirements : Labour requirements addition to tax
    
    Use the keyword Requirements to select and enter the wage and apprenticeship requirements.
  10. Partner-Alloc.cl : Amounts allocated from partnerships
    
    Use the keyword Partner-Alloc.cl to enter allocations from partnerships.
  11. Part-XII7 : Whether the corporation is subject to Part XII.7 tax
    
    Use the keyword Part-XII7 to indicate if the corporation is subject to Part XII.7 tax.
  12. Project-Period : Project period
    
    Use the keyword Project-Period to select the applicable project period.
  13. DevelopRecovery : Development credits recovery amount
    
    Use the keyword DevelopRecovery to enter the applicable development credits recovery amount.
  14. RefurbishRecovery : Refurbishment credits recovery amount
    
    Use the keyword RefurbishRecovery to enter the applicable refurbishment credits recovery amount.
  15. Description-Exp : Description of qualified expenditure
    
    Use the keyword Description-Exp to enter a description of the qualified expenditure.
  16. Dual-Use-Equip : Whether the expenditure is dual-use equipment
    
    Use the keyword Dual-Use-Equip to indicate if the expenditure is dual-use equipment.
  17. Expenditure.cl : Current year expenditure
    
    Use the keyword Expenditure.cl to enter the current year expenditure.
  18. Adjustments.cl : Adjustments to the ITC calculation
    
    Use the keyword Adjustments.cl to enter adjustments to the ITC calculation.
    
    Include government and non-government assistance that you have received, that you are entitled to receive or that you can reasonably be expected to receive in respect of the property.
  19. Exp-Formula : Result of qualified expenditure formula
    
    If the entry in column 1B is carbon capture or carbon transportation, enter the result of this formula [(B+C+D+E)xF] for projected eligible use described under qualified carbon capture expenditure or qualified carbon transportation expenditure in subsection 127.44(1). Otherwise, enter "1".
  20. Disposal.cl : Whether there is a property disposition
    
    Use the keyword Disposal.cl to indicate if there was a property disposition.
  21. Disp-Type.cl : Development property or refurbishment property disposition
    
    Use the keyword Disp-Type.cl to select whether it is a development property or refurbishment property disposition.
  22. Proceeds.cle : Proceeds of disposition or fair market value
    
    Use the keyword Proceeds.cle to enter the proceeds of disposition or fair market value.
    
    If the property is disposed of to a person who deals at arm's length with the partnership, enter the proceeds of disposition. If the property is disposed of to a person who does not deal at arm's length with the partnership, or the property is converted to a non-clean technology use or is exported from Canada, enter the fair market value.
  23. Cap-Cost.cl : Capital cost related to this disposition
    
    Use the keyword Cap-Cost.cl to enter the capital cost related to this disposition.
  24. Recovery-Amt : Credit recovery amounts previously paid
    
    Use the keyword Recovery-Amt to enter CCUS development and refurbishment credits recovery amounts previously paid.
  25. Projected-% : Projected eligible use percentage
    
    Use the keyword Projected-% to enter the projected eligible use percentage in the applicable calendar year.
  26. Actual-% : Actual eligible use percentage
    
    Use the keyword Actual-% enter the actual eligible use percentage in the applicable calendar year.
3. In the new keyword group RIFE-Open , pertaining to federal Schedule 4:
  1. RIFE-Open : Restricted interest and financing expenses (RIFE) at the end of the previous tax year
    
    Use the keyword RIFE-Open to enter the restricted interest and financing expenses (RIFE) at the end of the previous tax year.
  2. Transferred : RIFE transferred on an amalgamation or on the wind-up of a subsidiary corporation
    
    Use the keyword Transferred to enter the restricted interest and financing expenses transferred on an amalgamation or on the wind-up of a subsidiary corporation.
  3. Adjustments-AOC : RIFE adjustments for an acquisition of control
    
    Use the keyword Adjustments-AOC to enter the restricted interest and financing expenses adjustments for an acquisition of control.
  4. CurrentYr-RIFE : Current-year restricted interest and financing expense
    
    Use the keyword CurrentYr-RIFE to enter the current-year restricted interest and financing expense determined under subsection 111(8) (amount A from Part 2O of Schedule 130).
  5. RIFE-Deducted : RIFE deducted for the tax year
    
    Use the keyword RIFE-Deducted to enter the restricted interest and financing expense deducted for the tax year. The amount deducted must not exceed amount B in Part 2J of Schedule 130.
4. For the new subgroup CCA-Class.cl , within the Clean-ITC group, pertaining to Schedule 76:
  1. Asset-Code.cl : CTM use description
    
    Use the keyword Asset-Code.cl to indicate the appropriate CTM use description.
  2. Description.cl : Description of property
    
    Use the keyword Description.cl to enter a description of the property.
  3. Province.cl : Province of property
    
    Use the keyword Province.cl to enter province where the ITC property will be used.
  4. Date-Available : Available-for-use date
    
    Use the keyword Date-Available to enter the date the ITC property became available for use.
  5. Capital-Cost : Capital cost of property
    
    Use the keyword Capital-Cost to enter the cost of the property.
  6. Adjustments.cl : Adjustments to the ITC calculation
    
    Use the keyword Adjustments.cl to enter adjustments to the ITC calculation. Include government and non-government assistance that you have received, that you are entitled to receive or that you can reasonably be expected to receive in respect of the property.
  7. Assist-Repaid.cl : Assistance repaid
    
    Use the keyword Assist-Repaid.cl to enter assistance repaid. Include government and non-government assistance that you have repaid, or that you have not received and can no longer expect to receive in respect of the property.
  8. Spec-PercentOV : Specified percentage override
    
    Use the keyword Spec-PercentOV if you wish to override the specified percentage.
  9. Clean-ITC-CF : Clean ITC carry forward
    
    Enter the clean ITC carried forward.
  10. Recapture.cl : Whether there is a recapture
    
    Use the keyword Recapture.cl to indicate if there is recapture.
  11. Proceeds.cl : Proceeds of disposition or fair market value
    
    Use the keyword Proceeds.cl to enter the proceeds of disposition or fair market value.
    
    If the property is disposed of to a person who deals at arm's length with the corporation, enter the proceeds of disposition. If the property is disposed of to a person who does not deal at arm's length with the corporation, or the property is converted to a non-clean technology use or is exported from Canada, enter the fair market value.
  12. Cap-Cost-Recapt : Capital cost to be used for recapture calculation
    
    Use the keyword Cap-Cost-Recapt to enter the capital cost of the asset to be used for the recapture calculation.
  13. Recapture-OV.cl : Clean technology ITC recapture - override
    
    Use the keyword Recapture-OV.cl if you wish to override the recapture calculation made by DT Max.
5. For the new keyword group Clean-ITC , pertaining to the new Schedule 76:
  1. CCA-Class.cl : CCA class of ITC
    
    Use the keyword CCA-Class.cl to select the appropriate CCA class.
  2. Partner-Alloc.cl : Amounts allocated from partnerships
    
    Use the keyword Partner-Alloc.cl to enter allocations from partnerships.
6. For the RelatedParty keyword group, pertaining to Schedule 4:
  1. Partner-CleanITC : Corp's portion of partnership's clean ITC
    
    Enter the portion of the partnership's clean ITC the corporation is claiming in the RelatedParty group.
7. Pour le groupe CorpHistory , keyword group, pertaining to the CO-17.A.1 form:
  1. QC-WIP-PrevYr : Cost of work in progress - previous year.
Deleted keywords
1. From the keyword group MyBusinessAcct group:
  1. MyBusinessAcct: My business account online portal
  2. OnlineMail: Whether to register for email notifications
  3. Email.m: Corporation's electronic mail address
2. From the keyword group RelatedParty , pertaining to Quebec form (CO-1029.8.36.RP):
  1. QC-Assist-Alloc: $50,000 basic amount for calculating the limit on tax assistance allocated to assoc. corp. (CO-1029.8.8.36.RP)
3. From the keyword group RelatedParty , pertaining to forms CO-1029.8.36.RP, CO-1029.8.36.RO, CO-1029.8.36.RQ:
  1. Job-Creation.re: Whether associated corporation is entitled to the job creation tax credit
4. The keyword QC-Assist-OV, pertaining to form CO-1029.8.36.RP, $50,000 basic amount for calculating the limit on tax assistance in the current tax yr/ov:
5. From the keyword group Job-Creation , pertaining to form CO-1029.8.36.RQ:
  1. AllocPayroll: Corporation's allocation of payroll increase
6. From the sub-keyword Job-Creation.re, in the RelatedParty group, pertaining to form CO-1029.8.36.RQ:
  1. Payroll-Increase: Amounts relating to the payroll increase of associated corporation
  2. AllocPayroll.re: Associated corporation's allocation of payroll increase
7. From the sub-keyword group Job-Creation.re, in the RelatedParty group, pertaining to form CO-1029.8.36.RQ:
  1. CalendarYr-Info.re: Amounts relating to the calendar year
  2. ReferYr-Info.re: Amounts relating to the reference period
8. From the keyword group Job-Creation pertaining to form CO-1029.8.36.RO:
  1. Sector-Activity: Sector of activity of the businesses concerned
  2. Reference-Yr: Calendar year of the base period
  3. GrossRev-Region: Gross revenue attributable to resource regions
  4. Ref-Yr-Status: Information in determining reference year
  5. Region: Region of the sector of activity
  6. CalendarYr-Info: Amounts relating to the calendar year
  7. ReferenceYr-Info: Amounts relating to the reference period
  8. Year-Assistance: Year in which the amount of assistance was taken into account
  9. Assist-Info: Repayment of eligible assistance
New options
1. For the keyword ERI-Code in the SR&EDInfo group, pertaining to federal Schedule 569:
  
  Cdn Institute Northern Agricultural & Aquaculture Res.
2. For the keyword Return-Estim-Info within the keyword QualifiedProp in the Innovative-Corp group, pertaining to Quebec Form CO-737.18.CI:
  
  Adjusted income for the taxation year
  Adjusted gross income for the taxation year
3. For the keyword Program-Pymt within the Agri-Program group, pertaining to the AgriStability/AgriInvest - Harmonized 2025 Statement A, Corporations/Co-operatives and Special Individuals:
  
  782 NB lime transportation assistance program
  803 Nova Scotia season response program
4. For the keyword DeferredIncome within the Agri-Program group, pertaining to the AgriStability/AgriInvest - Harmonized 2025 Statement A, Corporations/Co-operatives and Special Individuals:
  
  782 NB lime transportation assistance program
  803 Nova Scotia season response program
5. For the CCA-Class.cl keyword subgroup within the Clean-ITC group, pertaining to the new federal Schedule 78:
  
  Class 57
  Class 58
6. For the CCA-Class.cl keyword subgroup within the Clean-ITC group, pertaining to the new federal Schedule 76:
  
  Class 43.1
  Class 43.2
  Class 56
  Class 8
  Class 10
  Class 12
  Class 38
  Class 41
  Class 41.2
  Class 43
  Class 53
7. For the keyword Partner-Alloc.cl within the Clean-ITC group, pertaining to the new federal Schedule 78:
  
  CCUS ITC allocated from partnerships
  Part XII.7 tax allocated from partnerships
8. For the keyword Description-Exp within the CCA-Class.cl subgroup in the Clean-ITC group, pertaining to the new federal Schedule 78:
  
  Carbon capture (ambient air)
  Carbon capture (other)
  Carbon transportation
  Carbon storage
  Carbon use
9. For the new keyword DevelopmentCr in the Clean-ITC group, pertaining to the new federal Schedule 78:
  
  Cumulative CCUS development tax credit for current year
  Cumulative CCUS development tax credit for previous year
10. For the new keyword RefurbishmentCr in the Clean-ITC group, pertaining to the new federal Schedule 78:
  
  CCUS refurbishment tax credit
11. For the new keyword DevelopRecovery in the Clean-ITC group, pertaining to the new federal Schedule 78:
  
  Cumul. CCUS dev. cr. that includes 1st day of operations
  Amount F if projected % were equal to actual %
  CCUS development tax credit previously repaid
12. For the new keyword RefurbishRecovery in the Clean-ITC group, pertaining to the new federal Schedule 78:
  
  CCUS refurbishment tax credit for current or previous years
  Amount I if projected % were equal to actual %
  CCUS refurbishment tax credits previously repaid
13. For the new keywords Projected-% and Actual-% within the Project-Period subgroup in the Clean-ITC group, pertaining to the new federal Schedule 78:
  
  First calendar year
  Second calendar year
  Third calendar year
  Fourth calendar year
  Fifth calendar year
14. For the new keyword Disp-Type.cl within the CCA-Class.cl subgroup in the Clean-ITC group, pertaining to the new federal Schedule 78:
  
  Development property
  Refurbishment property
15. For the new keyword Asset-Code.cl within the CCA-Class.cl subgroup, pertaining to the new federal Schedule 76:
  
  Qualified zero-emission technology mfg activities
  Qualifying mineral activity
16. For the new keyword Net-Inc-Add within the NetIncome subgroup, pertaining to federal Schedule 1:
  
  Excess IFE - Sch. 130
  Limitation on deduction of interest (subsection 18(4))
  Partnership IFE add-back - Sch. 130
  Partnership interest deduction add-back
Deleted options
1. From the keyword Program-Pymt within the Agri-Program group, pertaining to the AgriStability/AgriInvest - Harmonized 2025 Statement A, Corporations/Co-operatives and Special Individuals:
  
  674 2016 Canada - Alberta bovine tuberculosis assist.
  676 2016 Canada - AB bovine tuberculosis assist.
2. From the keyword DeferredIncome within the Agri-Program group, pertaining to the AgriStability/AgriInvest - Harmonized 2025 Statement A, Corporations/Co-operatives and Special Individuals:
  
  674 2016 Canada - Alberta bovine tuberculosis assist.
  676 2016 Canada - AB bovine tuberculosis assist.
3. From the keyword Letter-Data pertaining to form CO-1029.8.36.RP:
  
  CO-1029.8.36.RP - Agreement resource regions
4. From the keyword Letter-Data pertaining to form CO-1029.8.36.RQ:
  
  CO-1029.8.36.RQ - Agreement - tax credit for job creation
5. From the keyword Job-Creation pertaining to forms CO-1029.8.36.RP, CO-1029.8.36.RO:
  
  Remote resource regions (CO-1029.8.36.RO)
  Other resource regions (CO-1029.8.36.RO)
6. From the keyword Region in Job-Creation group pertaining to form CO-1029.8.36.RQ:
  
  Targeted regions - all sectors of activity
  Targeted regions - all sectors of activity in res. region
  All of Quebec - all sectors of activity
  All of Quebec - all sectors of activity in resource region
7. From the keyword Assist-Info in Job-Creation group pertaining to form CO-1029.8.36.RO:
  
  Assistance received in year indicated above
  Assistance repaid in current calendar yr
  Eligible repayment of assistance in current tax yr
8. For the keyword Que-Credits , pertaining to CO-17 form:
  
  Job creation in resource region

DT Max T3

Version highlights
1. 2025 federal and provincial tax calculation forms
  
  Alberta:
  
  For 2025 and subsequent taxation years, the Government of Alberta has announced the addition of a new tax bracket (8% for the first $60,000 of income) for Graduated Rate Estates (GRE) and Qualifying Disability Trusts (QDT).
  
  British Columbia and Newfoundland and Labrador:
  
  The minimum tax credit calculation has been modified to reflect the changes in the federal lowest tax rate of 14.5% for 2025.
  
  Manitoba:
  
  For the 2025 tax year, the indexation of the tax bracket thresholds to inflation will be frozen.
  
  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 (2025)
2. Basic exemption for minimum tax purposes
  
  For taxation years beginning in 2025, the basic exemption that applies to a qualified disability trust for minimum tax purposes will be increased to $177,882.00.
3. 2025 automobile deduction limits and expense benefit rates for businesses
  
  The following changes to limits and rates will take effect as of January 1, 2025:
  - The ceiling for capital cost allowances (CCA) for Class 10.1 passenger vehicles will be increased from $37,000 to $38,000, before tax, in respect of vehicles (new and used) acquired on or after January 1, 2025.
4. Warning: Verifying carryforwards
  
  We strongly recommend that you verify your carryforwards carefully before processing your client files.
Revised forms
Federal

The tax calculation forms below have been modified to reflect the 2025 tax rates and thresholds.
- Schedule 11 - Federal Income Tax
- Schedule 12 - Minimum Tax
- T3AB - Alberta Tax
- T3BC - British Columbia Tax
- T3MB - Manitoba Tax
- T3NB - New Brunswick Tax
- T3NL - Newfoundland and Labrador Tax
- T3NS - Nova Scotia Tax
- T3NT - Northwest Territories Tax
- T3NU - Nunavut Tax
- T3ON - Ontario Tax
- T3PE - Prince Edward Island Tax
- T3SK - Saskatchewan Tax
- T3YT - Yukon Tax
- T3MJ - T3 Provincial and Territorial Taxes for 2025 - Multiple Jurisdictions
- T776 - Statement of Real Estate Rentals
  
  New amounts for calculating eligible leasing costs for passenger vehicles.
- T1163 - Statement A - AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals
  
  New amounts for calculating eligible leasing costs for passenger vehicles.
- T1164 - Statement B - AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations
  
  New amounts for calculating eligible leasing costs for passenger vehicles.
- T1273 - Statement A - Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals
  
  New amounts for calculating eligible leasing costs for passenger vehicles.
- T1274 - Statement B - Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations
  
  New amounts for calculating eligible leasing costs for passenger vehicles.
- T2121 - Statement of Fishing Activities
  
  New amounts for calculating eligible leasing costs for passenger vehicles.
- T2125 - Statement of Business or Professional Activities
  
  New amounts for calculating eligible leasing costs for passenger vehicles.
- T2042 - Statement of Farming Activities
  
  New amounts for calculating eligible leasing costs for passenger vehicles.
Quebec
- T1163(Q) - Statement A - AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals
  
  New amounts for calculating eligible leasing costs for passenger vehicles.
- T1164(Q) - Statement B - AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations
  
  New amounts for calculating eligible leasing costs for passenger vehicles.
- T1273(Q) - Statement A - Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals
  
  New amounts for calculating eligible leasing costs for passenger vehicles.
- T1274(Q) - Statement B - Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations
  
  New amounts for calculating eligible leasing costs for passenger vehicles.
- T2042(Q) - Statement of Farming Activities
  
  New amounts for calculating eligible leasing costs for passenger vehicles.
- T2121(Q) - Statement of Fishing Activities
  
  New amounts for calculating eligible leasing costs for passenger vehicles.
- TP-80 - Business or Professional Income and Expenses
  
  New amounts for calculating eligible leasing costs for a motor vehicle.
- TP-128.F - Income and Expenses Respecting the Rental of Immovable Property
  
  New amounts for calculating deductible motor vehicle leasing expenses.

DT Max T5013

Version highlights
1. Increase of the ceiling for CCA for passenger vehicles
  
  The ceiling for CCA for passenger vehicles will increase from $37,000 to $38,000 effective as of January 1, 2025.
2. T661: Increase in CPP pensionable earnings
  
  Please note that for federal T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim, the pensionable earnings for 2025 increased from $68,500 to $71,300.
Revised forms
Federal
- Schedule 63 - Return of Fuel Charge Proceeds to Farmers Tax Credit
  - Following the announcement by the Department of Finance Canada on March 22, 2025, the federal fuel charge is removed effective April 1, 2025. As a result, the Return of Fuel Charge Proceeds to Farmers Tax Credit in respect of the 2024-25 fuel charge year will be the final credit available to eligible farming business. The Minister of Finance has specified the payment rate per $1,000 in eligible farming expenses that are incurred in the 2025 calendar year in the designated provinces to be nil.
- Schedule 1 - Net Income (Loss) for Income Tax Purposes
  - At the request of the CRA, we have reverted to the 2023 version of Schedule 1 for fiscal year ends ending in 2025.
- Schedule 444 - Eligible Yukon Mining UCC and Eligible Yukon UCC when completed Worksheet for Partnerships
  - To be eligible to claim the Yukon business carbon price rebate, the fiscal year end must be before April 1, 2025.
- T2060 - Election for Disposition of Property Upon Cessation of a Canadian Partnership
  - This new question has been added in Part 1 - Identification, If members of the partnership are individuals, are all of those individuals or their spouse self-employed for the year of the election? Use the keyword Memb-SelfEmployed to answer this question.
  - Part 3 - Additional Information has been added with the question Are the partnership's business activities being continued under another entity? Use the new keyword Bus-Continued to answer this question.
  - In Part 4 - Election and certification, there is a new question asking if there is an authorizing agree. Use the keyword Auth-Agreement.cp to answer this question.
- T106 - Information Return of Non-Arm's Length Transactions with Non-Residents (2025 and later tax years)
  - On page 1 of the T106 Summary Form, new questions 9 and 10 have been added in Section 2 - Summary information. Question 9 requires information about the ultimate parent entity and question 10 requires information about the multinational enterprise group. Question 11 now requires up to 3 primary NR account numbers and up to 3 primary RP account numbers. The existing keyword NRNumber has now been revised to enter the NR account numbers and the new keyword RPNumber is used to enter the RP account numbers. Please review the data entry and adjust accordingly. The question concerning the TPM used by the partnership predicated on an APA or similar arrangement between any NR and foreign tax administration has been deleted.
  - On page 1 of the T106 slip, new questions 4 and 5 have been added in Part II - Non-resident information. Question 4 requires information on the type of non-resident under foreign law governing the non-resident and question 5 asks if the non-resident is treated differently for tax purposes in its jurisdiction of residency than the classification in question 4. Question 6 has changed slightly in that the form now requires you to specify whether or not the non-resident is a controlled foreign affiliate. As such, the new keyword Controlled-FA has been added. The question asking if the NR is in a country with which Canada does not have a tax treaty has been deleted.
  - In Part III - Transactions between reporting person/partnership and non-resident, the TPM codes have changed. Code 7 now applies for an Advanced pricing arrangement and code 8 is for "Other". Please adjust the data entry if applicable.
  - Use the existing keyword NonRes-Trans to enter the required information for this form.
- AUT-01 - Authorize a Representative for Offline Access
- AUT-01X - Cancel Authorization for a Representative
New keywords
1. In the NonRes-Trans group, pertaining to federal T106 Information Return of Non-Arm's Length Transactions with Non-Residents:
  1. UPE : If partnership is the ultimate parent entity
    
    Choose "Yes" here if the partnership is the ultimate parent entity as defined by subsection 223.8(1).
  2. Country-Res : Country of residence of the ultimate parent entity of partnership
    
    If the partnership is not the ultimate parent entity, use this keyword to indicate the country of residence of the ultimate parent entity of the partnership.
  3. MNE-Member : If partnership is a member of a multinational enterprise group
    
    Choose "Yes" here if the partnership is a member of a multinational Enterprise group as defined in subsection 233.8(1) of the Act.
  4. Name-MNE : Name of the multinational enterprise group
    
    If the partnership is a member of the multinational enterprise group, use the keyword Name-MNE to enter the name of the multinational enterprise group.
  5. Filing-CbCR : If multinational enterprise group is required to file a Country-by-Country report.
    
    If the partnership is a member of the multinational enterprise, use the Keyword Filing-CbCR to indicate if the multinational enterprise group is required to file a Country-by-Country report.
  6. Country-CbCR : Jurisdiction where the Country-by-Country report is filed
    
    If the multinational enterprise group is required to file a Country-by-Country report, use the keyword Country-CbCR to indicate the jurisdiction where the report is filed.
  7. RPNumber : Enter primary RP account numbers
    
    If the partnership filed the appropriate NR4-NR4A, T4-T4A, or T4A-NR return(s), specify the primary RP account numbers.
  8. NR-Type : Type of non-resident under foreign law governing the non-resident
    
    Use the keyword NR-Type to indicate how the non-resident is classified under the foreign law governing the non-resident in the non-resident's jurisdiction of residence.
  9. Different-Class : If non-resident is treated differently for tax purposes in foreign jurisdiction
    
    Use the keyword Different-Class to indicate whether or not the classification for tax purposes in the foreign jurisdiction is different than the answer to Question 4 on the T106 slip.
  10. Controlled-FA : Whether non-resident is a controlled foreign affiliate
    
    Use the keyword Controlled-FA to indicate whether or not the non-resident is a controlled foreign affiliate of the corporation.
2. In the Elect-On-Disp group, pertaining to federal T2060 Election for Disposition of Property Upon Cessation of a Canadian Partnership:
  1. Sequence.tr : Sequential number generated by DT Max according to CRA specifications
    
    The keyword Sequence.tr is a sequential number generated by DT Max used to differentiate each former member. The Sequence.tr starts at 1 and increases by 1 for each former member.
  2. Supporting-Docs : Whether supporting documents attached if line 650 is more than amount H
    
    If line 650 is more than amount H, have the supporting documents been attached to this election to show how the excess was shared in determining the deemed cost of the former member's interest or right in each property?
  3. Bus-Continued : Whether partnership's business activities being continued under another entity
    
    Use the keyword Bus-Continued to indicate if the partnership's business activities are being continued under another entity.
  4. Entity-Type : Type of new entity
    
    Use the keyword Entity-Type to enter the type of new entity.
  5. Entity-Name : Name of new entity
    
    Use the keyword Entity-Name to enter the name of the new entity.
  6. Entity-Number : Account number of new entity
    
    Use the keyword Entity-Number to enter the account number of new entity.
  7. Auth-Agreement.cp : Whether there is an authorizing agreement
    
    Use the keyword Auth-Agreement.cp to indicate if there is an authorizing agreement which enables one member to sign this election on behalf of all the other members.
New options
1. For the keyword NR-Type , pertaining to the T106 federal form:
  
  Corporation
  Partnership
  Trust
  Individual
  Other
Keywords deleted
1. In the Elect-On-Disp.p group relating to the T2060 federal form:
  1. TaxService-Office: Partner's tax services office
  2. Address.cp: Street address of contact person
  3. More-Info.cp: Additional address information of contact person
  4. City.cp: City of contact person
  5. Province.cp: Province of contact person
  6. State.cp: State of contact person
  7. Country.cp: Foreign country of contact person
  8. PostCode.cp: Postal code of contact person
  9. ZIPCode.cp: US ZIP code of contact person
  10. For-Post.cp: Foreign postal code of contact person

June 19, 2025

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News

In this version...

For all DT Max programs

Implementation of announced tax changes

2025 Planner Standard Caveat

DT Max T1

Version highlights

Important CRA Message on the Authorize-A-Representative Web Service

Federal EFILE Setup

Federal

News release of May 14, 2025

Quebec

Enhancing the Family Allowance for bereaved parents

Abolished tax measures

Introduction of the Canadian Entrepreneurs' Incentive

Ontario

Fertility treatment tax credit

Prince Edward Island

PEI Child Benefit

Nova Scotia

Changes to basic personal, spousal, eligible dependant and age amounts

Manitoba

Doubling the Volunteer Firefighter and Search and Rescue Amount

New $1,500 Homeowners Affordability Tax Credit

Yukon

New tax credit for fertility treatments and surrogacy services

Notes

Deceased or bankrupt taxpayers

Printing prescribed forms for 2025 returns

Quebec

Federal

Revised forms

Deleted keywords

DT Max T2

Program certification

Known issues fixed in version 28.30

Version highlights

Client suggestions implemented in version 28.30

Ability to override the amount of CDA immediately before dividend becomes payable on federal Form T2054 and Quebec Form CO-502

Digital by default

CRA confirms interest relief for corporate income tax payments and GST/HST remittances

New warning message for work in progress

New diagnostic for SR&ED expenses addition to net income (reconciliation)

New diagnostic for Quebec R&D tax credit (RD-222)

New diagnostic for predecessor corporations who haven't filed a final tax return

New warning message affecting CCPCs and shareholder information

New forms

Revised forms

Deleted forms

New keywords

Deleted keywords

New options

Deleted options

DT Max T3

Version highlights

2025 federal and provincial tax calculation forms

Basic exemption for minimum tax purposes

2025 automobile deduction limits and expense benefit rates for businesses

Warning: Verifying carryforwards

Revised forms

DT Max T5013

Version highlights

Increase of the ceiling for CCA for passenger vehicles

T661: Increase in CPP pensionable earnings

Revised forms

New keywords

New options

Keywords deleted