  What's new for T1/T2 Internet version 29.01? |
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 the T2 program for fiscal periods ending from 2014 to 2026 and fully supports Corporation Internet Filing (T2, CO-17 and AT1).
Please note that in regard to the T1/TP-1 program, version 29.01 supports paper filing but does not support EFILE transmission for taxation year 2025 due to its early release date. The EFILE module will be integrated in the next version of DT Max that will be stamped 29.10 and made available via www.thomsonreuters.ca/en/dtpro to all DT Max clients. This will take place as soon as we receive all relevant certifications towards the end of January or early February 2026.
Furthermore, please be advised that this issue is an abridged version of the standard T1 "What's New" release notes as it only provides a basic recap of changes implemented. Detailed keyword and tax change information will be released with version 29.10 of DT Max T1.
In this version...
DT Max T1
- Program certification
- Version highlights
- November 4, 2025 Federal Budget
- Automatic Federal Benefits for Lower-Income Individuals
- Top-Up Tax Credit
- Canada Carbon Rebate
- Decommissioning of the NOA via Tax Software service
- Quebec
- Tax credit for the acquisition of Capital régional et coopératif Desjardins shares
- Newfoundland and Labrador
- Newfoundland and Labrador Disability Benefit
- New forms
- Revised forms
- Deleted forms
- New diagnostics
- Notes and diagnostics
- New keywords
- Deleted keywords
- New options
- Deleted options
- Changes pertaining to the client letter
- New variables
- Preliminary status advisory
- DT Max references (links to our Knowledge Base)
DT Max T2
- Program certification
- Version highlights
- Quebec's My Account for Businesses - Shift to online communications
- Alberta Corporate Tax - Transition to online mail
- Manitoba crown corporations return
- Notes and diagnostics : updates pertaining to Quebec Form CO-1029.8.33.13
- Federal Schedule 32 and Form T1174: Increase of pensionable earnings
- Registration fee for the enterprise register (REQ) (Quebec line 441b)
- RELATEDPARTY keyword group: Importing client information
- New forms
- Revised forms
- Deleted forms
- New keywords
- Revised keywords
- Deleted keywords
- New options
- Revised options
- Deleted options
DT Max T1
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Program certification
DT Max T1 is certified for paper filing under the following authorization numbers:
Federal: RC-25-119
Quebec: RQ25-TP02
The paper version of Quebec form TPZ-1029.MD.8 has been approved under authorization number TPZ-1029.MD.8-202510-IP001. Forms TPZ-1029.MD.7 and TPZ-1029.MD.9 retain the same authorization numbers as those from the 2024 taxation year, given that no changes have been made to these forms for the 2025 taxation year.
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Version highlights
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November 4, 2025 Federal Budget
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Automatic Federal Benefits for Lower-Income Individuals
Budget 2025 proposes to amend the Income Tax Act to grant the CRA the discretionary authority to file a tax return for a taxation year on behalf of an individual (other than a trust) who meets certain criteria.
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Top-Up Tax Credit
The rate applied to most non-refundable tax credits is based on the first marginal personal income tax rate. The middle-class tax cut announced in May 2025, and included in Bill C-4, currently before Parliament, would reduce the first marginal personal income tax rate, and thus the rate applied to most non-refundable tax credits, from 15 per cent to 14.5 per cent for the 2025 taxation year, and to 14 per cent for the 2026 and subsequent taxation years.
In very rare cases where an individual's non-refundable tax credit amounts exceed the first income tax bracket threshold ($57,375 in 2025), the decrease in the value of these credits may exceed their tax savings from the rate reduction. This could happen in circumstances where an individual claims a large one-time expense, such as amounts for high tuition or medical expenses, or claims a combination of large tax credits. In some cases, these claims are for both themselves and a dependant, or include amounts carried forward from previous years.
To ensure that no one in this circumstance has their tax liability increased by the middle-class tax cut, and to help Canadians transition to the lower credit rate, Budget 2025 proposes to introduce a new non-refundable Top-Up Tax Credit. The credit would effectively maintain the current 15-per-cent rate for non-refundable tax credits claimed on amounts in excess of the first income tax bracket threshold.
The Top-Up Tax Credit would apply for the 2025 to 2030 taxation years.
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Canada Carbon Rebate
To support the winding down of mechanisms to return fuel charge proceeds, Budget 2025 proposes to amend the Income Tax Act to provide that no CCR payments would be made in respect of tax returns, or adjustment requests, filed after October 30, 2026.
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Decommissioning of the NOA via Tax Software service
As of February 2026, the Notice of Assessment (NOA) via Tax Software service will be decommissioned for all tax years. Accordingly, certified software must not contain the NOA via Tax Software service for tax year 2025 and subsequent tax years. For additional details, please refer to the AFR Integration Guide for tax year 2025.
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Quebec
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Tax credit for the acquisition of Capital régional et coopératif Desjardins shares
Since the start of the capitalization period on March 1, 2025, a new class of shares has been introduced. These shares can be held for a maximum period of 14 years, and the tax credit rate is 25%.
In addition, a cumulative contribution limit of $45,000 per shareholder has applied since March 26, 2025, with some exceptions.
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Newfoundland and Labrador
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Newfoundland and Labrador Disability Benefit
The Government of Newfoundland and Labrador is increasing financial assistance for low-income individuals with disabilities as part of its Poverty Reduction Plan. This initiative, which is part of an almost $1 billion investment in social programs, introduces the Newfoundland and Labrador Disability Benefit.
Starting in July 2025, eligible individuals with disabilities aged 18-64 who qualify for the Canada Disability Tax Credit (DTC) can receive up to $400 per month ($4,800 annually). Full benefits are provided to those with incomes under $29,402, with partial benefits for those earning between $29,402 and $42,404 (or $55,404 for couples where both have the DTC).
Additionally, starting in 2025, the government will contribute $1,200 annually to the Registered Disability Savings Plan (RDSP) of eligible individuals aged 18-49 who have a DTC and an RDSP. This contribution aims to enhance the long-term financial security of people with disabilities, with full contributions for those whose incomes are below $42,404 (for individuals and couples where one person has the DTC).
There is no application process for these benefits. Eligibility for both the monthly payment and the RDSP contribution requires individuals to file income tax, possess a valid DTC certificate, reside in Newfoundland and Labrador, and meet the specified age and income criteria. The first monthly payments will be made in July 2025, and the RDSP contribution eligibility begins in 2025, with administrative details to be announced.
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New forms
Quebec
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TP-1079.8.BE - Foreign Property Statement
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TP-80.AP - Farming or Fishing Income and Expenses
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LM-91 - Self-Declaration for the Application of the Charter of the French Language
Provincial
In-house forms
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Revised forms
Federal
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T1 - Income and Tax Benefit Return
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Addition of a new field regarding the marital status change date.
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Field 12701 has been removed.
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Field 21698 has been removed.
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Line 24901 has been removed.
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Addition of new line 34990 regarding the announced top-up tax credit.
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T1 - Income and Tax Benefit Return (Alberta)
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Federal Worksheet
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Schedule 3 - Capital Gains or Losses
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Fields for Period 1 - Dispositions between January 1 and June 24, 2024, have been removed.
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Fields added regarding the disposition of cryptoassets.
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Field 19890 added pertaining to Capital gains from certain dispositions of an interest in a partnership subject to 100% inclusion rate.
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Schedule 8 - Canada Pension Plan Contributions and Overpayment
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In Part 2 - Number of months to use for your CPP contributions calculation, the monthly proration table columns have been reordered.
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In Part 3 - Contributions and overpayment on employment income:
– The calculation steps have been reordered.
– The instructions for what to do if you are self-employed or electing to pay additional contributions are slightly reworded.
– The form now more clearly distinguishes between positive, zero, and negative amount.
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In Part 5 - Contributions on self-employment income and other earnings when you also have employment income:
– The calculation steps are reordered and some instructions are rephrased.
– Line numbers are incremented and reorganized.
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Schedule 8 - Quebec Pension Plan Contributions
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In Part 1 - Number of months to use for your QPP contributions calculation, the monthly proration table columns have been reordered.
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In Part 2 - Contributions on employment income:
– The calculation steps have been reordered.
– The instructions for what to do if you are self-employed or electing to pay additional contributions are slightly reworded.
– The form now more clearly distinguishes between positive, zero, and negative amount.
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In Part 4 - Contributions on self-employment income and other earnings when you also have employment income:
– The calculation steps are reordered and some instructions are rephrased.
– Line numbers are incremented and reorganized.
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Schedule 15 - FHSA Contributions, Transfers, and Activities
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T1141 - Information Return in Respect of Contributions to Non-Resident Trusts, Arrangements, or Entities
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In Section 1 - Reporting person information, fields were added regarding joint filed election.
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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.
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In Section B - Decision making information regarding the non-resident trust, arrangement, or entity, a new question for the supporting documents has been added.
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In Section C - Beneficiaries of the non-resident trust, arrangement, or entity, a new question for the supporting documents has been added.
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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.
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In Section F - Attachments, checkboxes have been added for the supporting documents included with the form.
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T1142 - Information Return in Respect of Distributions from and Indebtedness to a Non-Resident Trust
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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.
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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.
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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.
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New Section D - Attachments.
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T1A - Request for Loss Carryback
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T90 - Income Exempt from Tax under the Indian Act
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T183 - Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return
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T1014 - British Columbia Training Tax Credit (Individuals)
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New condition regarding Red Seal program, which is an eligible apprenticeship program completed after March 31, 2025, has been added to Part 3.
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T1136 - Old Age Security Return of Income (OASRI)
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T1212 - Statement of Deferred Security Options Benefits
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RC65 - Marital Status Change
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RC359 - Tax on Excess Employees Profit Sharing Plan Amounts
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RC381 - Inter-Provincial Calculation for CPP and QPP Contributions and Overpayments
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In Part 2 - Number of months to use for your CPP and QPP contributions calculation, the monthly proration table columns have been reordered.
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In 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 calculation for lines 6 to 12 and 14 to 21.
– New calculation for lines 22 to 26 and 28 to 41.
– New calculation for lines 43 to 56 and 71 to 83.
– New calculation for lines 92 to 110.
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In Part 5 - QPP contributions on self-employment income and other earnings when you also have employment income (for residents of Quebec):
– New calculation for lines 5 to 11 and 13 to 23.
– New calculation for lines 24 to 40 and 41 to 54.
– New calculation for lines 69 to 81.
– New calculation for lines 89 to 107.
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T2043 - Return of Fuel Charge Proceeds to Farmers Tax Credit
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In Part 2 - Return of fuel charge proceeds to farmers tax credit (one designated province per farming business), all farming expenses should be reported from amount 8 of Chart A.
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In Chart A - Gross farming expenses, new lines 7 and 8 have been added.
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In Chart B - Calculation of eligible farming expenses allocated to a designated province, new rows 10 and 11 have been added.
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In Chart C - Return of fuel charge proceeds to farmers tax credit (farming business in more than one province or territory, and at least one province is a designated province), eligible farming expenses should be reported from row 11 of Chart B.
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T2038 - Investment Tax Credit (Individuals)
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T2048 - Capital Gains Deduction for Qualifying Business Transfers or Qualifying Cooperative Conversions
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New lines have been added to Part 3 - Maximum deduction for capital gains in the year.
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New Part 4 - Allocation of amounts.
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New Part 5 - Amounts to report.
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New Chart A - Net investment loss of the year.
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New section for the list of other investment expenses and other property income.
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T657 - Calculation of Capital Gains Deduction
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T691 - Alternative Minimum Tax
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RC151 - GST/HST Credit and Canada Carbon Rebate Application for Individuals Who Become Residents of Canada
Quebec
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TP-1 - Income Tax Return
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Addition of box 25 for foreign property.
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Box 233.2 has been deleted.
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For line 250 code 9, the title of the deduction has been changed to Deduction for Quebec exploration expenses.
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Lines 297.1, 298.1, and 298.2 have been deleted.
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The section on communication preferences has been moved from page 1 to page 6.
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Schedule G - Capital Gains and Losses
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Part F - Principal Residence is now Part A and has been moved to the first page.
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Addition of lines 107.1, 107.2, and 207.1 to 207.4.
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Parts A.1, B.1, C.1, and D.1 have been deleted.
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Lines 89, 95, 95.1, 102, 102.1 and 103 have been deleted.
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Schedule H - Tax Credit for Caregivers
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Deletion of lines 234, 236, 238 and 240.
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Deletion of lines 334, 336, 338 and 340.
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Deletion of lines 434, 436, 438 and 440.
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Addition of section 3 regarding the reduction for persons who turned 18 in 2025.
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Schedule L - Business Income
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Schedule U - Québec Pension Plan (QPP) Contribution and Deduction
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LE-35 - Contribution and Deduction Related to the QPP or the CPP
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In Part 1 - QPP or CPP overpayment, lines 32.1, 32.2 and 32.3 were added.
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In Part 2 - QPP contribution on income from self-employment, line 95 has been deleted.
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TP-21.4.39 - Cryptoasset Return
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TP-128 - Income and Expenses Respecting the Rental of Immovable Property
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In Part 1 - Information about the immovable, line 59 was added regarding the CITQ registration number.
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In Part 3 - Net rental income (or net rental loss) before depreciation:
– Addition of line 110.1 relating to short-term rental income included in line 110.
– Addition of column C for expenses.
– Addition of lines 371.1 and 371.2.
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A new Part 5 - Amount of expenses related to non-compliant short-term rentals has been added for this year.
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In Part 6 - Capital Cost Allowance:
– New variables have been added for the calculation in column 5.2.
– New columns 9.1 and 9.2 have been added.
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TP-752.PC - Tax Credit for Career Extension
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TP-80.1 - Calculation of Business or Professional Income, Adjusted to December 31
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TP-1012.A - Carry-Back of a Loss
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TP-1012.B - Carry-Back of a Deduction or Tax Credit
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VD-358 - Québec Sales Tax Rebate for Employees and Partners
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TP-274 - Designation of Property as a Principal Residence
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TP-1029.AN.A - Certificate of Ongoing Assistance (Caregiver having no family relationship with the care receiver)
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TPF-1.W - Keying Summary for the Income Tax Return
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Deletion of box 5 regarding the language of correspondence.
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Addition of boxes 2501 and 2502 regarding foreign property.
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Deletion of lines 137 and 138.
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Addition of box 233.
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Deletion of boxes 233.1 and 233.2.
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Deletion of lines 297.1 and 298.2.
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TPF-1.X - Keying Summary for the Schedules of the Income Tax Return and for Forms TP-25-V, TP-274-V, TP-752.PC-V, TP-1029.SA-V, TP-1029.TM-V, TP-1029.61.MD-V and TP-21.4.39-V
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Addition of fields 26.3 to 37.3 relating to Schedule C.
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Addition of fields 207.1 to 207.4 relating to Schedule G.
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Fields 110 to 309 and 89 to 95.1 have been deleted from Schedule G.
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Addition of fields 31.2 and 32 relating to Schedule U.
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Field 21 has been removed from Form TP-25.
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Addition of fields relating to the new Form LM-91.
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Addition of fields 40A to 40E, 50A to 50C, and 60A to 60B relating to Form TP-21.4.39.
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Fields 125 and 126 have been removed from Form TP-21.4.39.
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Fields have been added pertaining to the new Form TP-1079.8.BE.
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TPF-1.Y - Keying Summary for Forms TP-128-V, TP-80-V, TP-80.AP-V and TP-80.1-V
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TP-80 - Business or Professional Income and Expenses
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Addition of box 59 for the CITQ registration number.
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Addition of line 121 for adjustments when using the Quick Method of Accounting to calculate GST/HST and QST.
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Line 318 is now line 317.1.
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Addition of line 317.2 for the percentage from line 301.
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Addition of Internet access fees to line 500.
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TP-726.7 - Capital Gains Deduction on Qualified Property
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TP-766.3.4 - Income Tax on Split Income
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TP-776.42 - Alternative Minimum Tax
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In Work Chart 4 - Other additions to taxable income, line 157.9 pertaining to the deduction for workers has been added.
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In Work Chart 6 - Adjustments made further to the adjustment of investment expenses, lines 209 to 209.3 have been deleted.
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In Work Chart 7 - Basic minimum tax deduction, line 257.1 pertaining to credits transferred by the spouse has been added.
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New Work Chart 8 - Tax credits transferred by your spouse.
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TP-1026 - Calculation of Instalment Payments to Be Made by Individuals - 2026
Provincial
In-house forms
RL slips
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RL-1 Slip: Employment and Other Income
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RL-3 Slip: Investment Income
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RL-16 Slip: Trust Income
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Boxes A-5 to A-9 have been deleted.
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Boxes H-4, H-5, H-6, and H-8 have been deleted.
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RL-25 Slip: Income From a Profit-Sharing Plan
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Deleted forms
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New diagnostics
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Notes and diagnostics
Federal
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Direct deposit
Taxpayers will be able to register for direct deposit using either My Account online, through a Canadian bank or credit union, or by completing and mailing a direct deposit enrolment form (paper) available at the following link: Canada direct deposit enrolment form. If the tax preparer is attaching an enrolment form with the paper return, a void cheque or bank stamp is required or the form will be rejected.
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Donations and gifts 34900
If you already claimed certain eligible amounts on your 2024 return for donations or gifts made between January 1 and February 28, 2025, you cannot claim the same amounts on your 2025 return. For more information, go to canada.ca/line-34900.
Quebec
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361 Amount for a person living alone
You have entered with the keyword Alone that the taxpayer was eligible for the amount for person living alone.
However, the number entered on line 33 or 36 of Schedule D is greater than 1.
The taxpayer is not eligible for the amount for a person living alone because, according to the information entered in Schedule D, other people live with him or her.
Please review your data entry.
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TP-80 - QST identification number
You indicated an amount of GST/HST and QST on line 114 of Form TP-80 but you did not provide a QST identification number on line 22 of the same form for the following business income: $ XXX
The individual sells products or provides taxable services as part of commercial activities in Quebec, the taxpayer must be registered with Revenu Québec (QST identification number) and must enter the QST identification number in the keyword Que-Ident-Number .
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164 TP-80 Line 114 - GST/HST and QST included in the amount on line 110
The amount of taxes deducted on line 114 (GST/HST and QST included in the amount on line 110) of the TP-80 is higher than the combined GST/HST and QST rate on the total of its sales, commissions or fees and its other income (lines 110 and 128).
Please review the data entry.
Name or description of business: XXX
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TP-80 - No income
You indicated business expenses on lines 200 to 246 of Form TP-80 without reporting business income on lines 110 to 128 of the same form. Refer to Revenu Québec's IN-155 guide to determine whether or not the individual is carrying on a business for the following business income: $ XXX
Before deducting a business loss, the individual should consider whether the activity is carried out in a sufficiently commercial manner to be considered a source of income.
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LM-91 Self-Declaration for the Application of the Charter of the French Language
Changes were made to the Charter to reflect the fact that the only official language of Quebec is French.
Please verify whether the taxpayer is covered by an exception provided for in the Charter of the French Language and whether he or she wishes to receive Revenu Quebec services in English.
You can use the keyword Que-English to generate the LM-91 form.
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New keywords
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In the keyword Foreign-Info :
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NR-TaxAccount-No : Non-resident tax account number
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For the new Quebec Form LM-91:
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Que-English : Select the option that best describes the situation to receive Revenu Québec services in English (LM-91)
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In the subgroup Business-Id of the Business keyword group, when the option "T2125 - Business" is selected:
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CITQ-Number : Registration number from the CITQ (123456)
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In the T-Slip group, pertaining to the federal T5013 and the Quebec RL-15:
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Bus-CryptoInc : T5013 Box 116 - Business income (loss) from cryptoassets [Fed. L.13500] <Q [Que. L.164] RL-15 box 1-12 />
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Gross-CryptoInc : T5013 Box 118 - Gross business income from cryptoassets (RL-15 box 14-7)
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Cap-Gains-Crypto : RL-15 Box 12-17 - Capital gains (or losses) from cryptoassets
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In the FHSA keyword group:
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Prior-FHSA-ContBef : Contributions made to the FHSA in the prior year before the first qualifying withdrawal [Sch. 15 L.8]
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Deleted keywords
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From the deleted group Digital-News:
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Digital-News: Qualifying digital news subscription
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DigitalNews-Subsc: Amount paid in the taxation year for qualifying digital news subscription expenses [Fed. L.31350]
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Digital-Share-Cr: Tax credit claimed by another person who entered into the agreement
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From the Business group, when the option "T776 - Rental" was selected:
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Type-Cryptoassets: Select the type of cryptoasset used
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From the Efile group:
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Fed-NOA: Electronic filer to receive the notices of assessment and reassessment [T183 Part E]
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New options
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For the keyword Carry-Back pertaining to Quebec Form TP-1012.B:
TP-1012.B - Red. amount included in RRSP/RRIF/PRPP/VRSP
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For the keyword Optimize pertaining to federal Schedule 12:
SK428 - Saskatchewan home renovation tax credit (Schedule 12)
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For the keyword Q-General in the keyword group TaxReview-For :
Complete LM-91 - Received RQ services in English?
RRSP excess contributions?
TFSA excess contributions?
FHSA excess contributions?
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For the keyword Q-Government in the keyword group TaxReview-For :
Canada disability benefit - Make the application?
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Deleted options
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From the keyword Disp-StockOp :
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From the keyword Q-Rental in the keyword group TaxReview-For :
Earned rental income from cryptoassets?
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Changes pertaining to the client letter
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New variables
Quebec
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%482 LM-91 - Self-Decl. for the Application of the language [0=No, 1=Yes]
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%483 TP-1079.8.BE - Foreign income statement [0=No, 1=Yes]
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Preliminary status advisory
Development and testing of sweeping tax changes require that we recommend users to hold off filing returns with tax profiles which include one or several forms marked "Preliminary version of form" in the upper section of the form until they update their software to version 29.10. Here is the list of the key forms bearing this mark:
Federal
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T1159 - Income Tax Return for Electing under Section 216
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Schedule 6 - Canada Workers Benefit
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Schedule 7 - RRSP, PRPP, and SPP Contributions and Transfers, and HBP and LLP Activities
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Schedule 8 - Canada Pension Plan Contributions and Overpayment
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Schedule 8 - Quebec Pension Plan Contributions
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Schedule 15 - FHSA Contributions, Transfers, and Activities
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Schedule B - Allowable Amount of Federal Non-refundable Tax Credits
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Federal Statement of World Income
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Electing under Section 217 of the Income Tax Act by an Emigrant or Immigrant
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DC905 - Bankruptcy Identification Form
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GST 370 - Employee and Partner GST/HST Rebate Application
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NR5 - Application by a Non-Resident of Canada for a Reduction in the Amount of Non-Resident Tax Required to be Withheld
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NR6 - Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent from Real or Immovable Property or Receiving a Timber Royalty
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RC249 - Post-Death Decline in the Value of a RRIF, an Unmatured RRSP and Post-Death Increase or Decline in the Value of a PRPP
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RC267 - Employee Contributions to a United States Retirement Plan for Temporary Assignments
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RC268 - Employee Contributions to a United States Retirement Plan for Cross-Border Commuters
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RC269 - Employee Contributions to a Foreign Pension Plan or Social Security Arrangement for Non-United States Plans or Arrangements
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RC322 - AgriInvest Adjustment Request
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RC383 - Tax-Exempt Earned Income and Contributions for a Pooled Registered Pension Plan
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RC728 - 2024 First Home Savings Account (FHSA) Return
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TL2 - Claim for Meals and Lodging Expenses
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TX19 - Asking for a Clearance Certificate
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T1A - Request for Loss Carryback
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T1-ADJ - T1 Adjustment Request
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T1-M - Moving Expenses Deduction
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T7DR(A) - Amount Owing Remittance Voucher
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T88 - British Columbia Mining Exploration Tax Credit (Individuals)
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T90 - Income Exempt From Tax Under the Indian Act
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T183 - Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return
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T185 - Electronic Filing of a Pre-authorized Debit Agreement
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T657 - Calculation of Capital Gains Deduction for 2025
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T691 - Alternative Minimum Tax
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T746 - Calculating Your Deduction for Refund of Unused RRSP, PRPP, and SPP Contributions
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T776 - Statement of Real Estate Rentals
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T777 - Statement of Employment Expenses
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T778 - Child Care Expenses Deduction
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T929 - Disability Supports Deduction
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T936 - Calculation of Cumulative Net Investment Loss (CNIL) to December 31, 2025
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T1032 - Joint Election to Split Pension Income
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T1132 - Alternative Address Authorization
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T1134 - Information Return Relating to Controlled and Non-Controlled Foreign Affiliates (2021 and later taxation years)
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T1135 - Foreign Income Verification Statement
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T1157 - Election For Child Support Payments
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T1158 - Registration of Family Support Payments
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T1161 - List of Properties by an Emigrant of Canada
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T1163 - Statement A - AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals
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T1164 - Statement B - AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations
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T1172 - Additional Tax on Accumulated Income Payments from RESPs
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T1175 - 2025 Farming - Calculation of Capital Cost Allowance (CCA) and Business-use-of-home Expenses
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T1206 - Tax on Split Income
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T1212 - Statement of Deferred Security Options Benefits
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T1221 - Ontario Focused Flow-Through Share Resource Expenses (Individuals)
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T1223 - Clergy Residence Deduction
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T1229 - Statement of Resource Expenses and Depletion Allowance
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T1237 - Saskatchewan Farm and Small Business Capital Gains Tax Credit
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T1243 - Deemed Disposition of Property by an Emigrant of Canada
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T1244 - Election, under Subsection 220(4.5) of the Income Tax Act, to Defer the Payment of Tax on Income Relating to the Deemed Disposition of Property
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T1255 - Designation of a Property as a Principal Residence by the Legal Representative of a Deceased Individual
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T1256-1 - Manitoba Small Business Venture Capital Tax Credit (Individuals)
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T1256-2 - Manitoba Employee Share Purchase Tax Credit
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T1273 - Statement A - Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals
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T1274- Statement B - Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations
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T1275 - AgriStability and AgriInvest Programs Additional Information and Adjustment Request
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T1294 - Manitoba Green Energy Equipment Tax Credit
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T1297 - Newfoundland and Labrador Resort Property Investment Tax Credit (Individuals)
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T1299 - Manitoba Book Publishing Tax Credit (Individuals)
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T2017 - Summary of Reserves on Dispositions of Capital Property
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T2036 - Provincial or Territorial Foreign Tax Credit
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T2038 - Investment Tax Credit
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T2042 - Statement of Farming Activities
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T2043 - Return of Fuel Charge Proceeds to Farmers Tax Credit
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T2048 - Capital Gains Deduction for Qualifying Business Transfers
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T2061A - Election by an Emigrant to Report Deemed Dispositions of Property and any Resulting Capital Gain or Loss
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T2091 - Designation of a Property as a Principal Residence by an Individual (Other Than a Personal Trust)
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T2121 - Statement of Fishing Activities
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T2125 - Statement of Business or Professional Activities
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T2200 - Declaration of Conditions of Employment
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T2201 - Disability Tax Credit Certificate
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T2203 - Provincial and Territorial Taxes for Multiple Jurisdictions
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T2204 - Employee Overpayment of Employment Insurance Premiums
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T2209 - Federal Foreign Tax Credits
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T2222 - Northern Residents Deductions
Quebec
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TPF-1.U - Income Tax Return Data
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MR-14.A - Notice Before Distribution of the Property of a Succession
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TP-59 - Employment Expenses of Salaried Employees and Employees Who Earn Commissions
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TP-80.AP - Farming or Fishing Income and Expenses
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TP-128 - Income and Expenses Respecting the Rental of Immovable Property
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TP-232.1 - Business Investment Loss
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TP-358.0.1 - Disability Supports Deduction
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TP-726.7 - Capital Gains Deduction on Qualified Property
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TP-1012.A - Carry-back of a Loss
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TP-726.30 - Income Averaging for Forest Producers
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TP-776.42 - Alternative Minimum Tax
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TP-1000.TE - Online Filing of the Personal Income Tax Return by an Accredited Person
In-house forms
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Non-Capital Loss Carryforward Schedule
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Estimated GST/HST Tax Credit for the period from July 2026 to June 2027
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Estimated Prince Edward Island HST Credit for the period from July 2026 to June 2027
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Estimated Newfoundland and Labrador Income Supplement and Seniors' Benefit for the period from July 2026 to June 2027
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Estimated Nova Scotia Affordable Living Tax Credit and Poverty Reduction Credit for the period from July 2026 to June 2027
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Estimated Saskatchewan Low-Income Tax Credit for the period from July 2026 to June 2027
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Estimated New Brunswick HST Tax Credit for the period from July 2026 to June 2027
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Estimated Northwest Territories Cost of Living Offset (NTCOLO) for the period from July 2026 to June 2027
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Estimated Yukon Government Carbon Price Rebate for Individuals for the period from July 2026 to June 2027
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Estimated Ontario Trillium Benefit (OTB) for July 2026 to June 2027 and the Ontario Senior Homeowners' Property Tax Grant (OSHPTG) for 2026
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Estimated Canada Disability Benefit (CDB) for the period from July 2026 to June 2027
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Estimated Calculation for the Canada Child Benefit (CCB) for the period from July 2026 to June 2027
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Estimated Calculation for the Family Allowance (Quebec) for the period from July 2026 to June 2027
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DT Max references (links to our Knowledge Base)
Please refer to these knowledge base topics for a detailed review of tax changes implemented:
DT Max T2
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Program certification
Federal
For DT Max T2 version 29.01, the federal barcodes and the Corporation Internet Filing module have received full CRA certification valid for taxation years ending up to and including May 31, 2026, under the DT51 stamp.
The certification date has been extended to May 31, 2026.
Quebec
Version 29.01 has undergone an authorization process with Revenu Québec for the paper (including barcode Form COR-17.U) and EFILE versions of the CO-17 return, and has been approved under number RQCO-2503. This includes Form COZ-1027.P, Paiement de l'impôt sur le revenu, de la taxe sur le capital, des droits d'immatriculation ou de la taxe compensatoire d'une société - Loi sur les impôts (Payment of Income Tax, Capital Tax, Registration Fee or Compensation Tax of a Corporation - Taxation Act).
Also, version 29.01 has received certification for the paper version of Form TP-985.22, Information Return for Registered Charities and Other Donees. The certification number is RQOB-2502.
Finally, version 29.01 has also undergone certification for Form CO-502, Election in Respect of a Dividend Paid Out of a Capital Dividend Account. The certification number is CO-502-2025-202512-IS006.
Alberta
Likewise, 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 DT51 stamp.
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Version highlights
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Quebec's My Account for Businesses - Shift to online communications
Starting in fall 2025, Revenu Québec will be sending most of their communications to businesses online. This transition is part of their push to modernize services and prioritize faster, more secure, convenient and environmentally friendly communications.
For more information, click on the following link.
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Alberta Corporate Tax - Transition to online mail
Effective April 1, 2026, Alberta Corporate Income Tax (CIT) correspondence, including statements of account (SOA), notices of assessment (NOA), and reassessment (NOR) will be provided electronically through Tax and Revenue Administration Client Self-Service (TRACS), a secure online self-service. Click on the following link for more details.
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Manitoba crown corporations return
In Manitoba's 2025 budget, effective for fiscal years beginning after March 31, 2025, the corporation capital tax paid by crown corporations is eliminated.
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Notes and diagnostics: updates pertaining to Quebec Form CO-1029.8.33.13
As per Revenu Québec's request, a new table has been added pertaining to the Quebec CO-1029.8.33.13 form. This is a reminder of the following:
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Make sure you have made the necessary adjustments to the various lines on the form (if applicable): L26, L27a, L28c, L28g, L31, L32a, L38, L43, L44a, L53.
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Note that the amount on line 27b must be carried over to line 28e.
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Federal Schedule 32 and Form T1174: Increase of pensionable earnings
Please note that for federal Schedule 32, Scientific Research and Experimental Development (SR&ED) Expenditures Claim, and Form T1174, Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development - SR&ED, the pensionable earnings for 2026 increased from $71,300 to $74,600.
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Registration fee for the enterprise register (REQ) (Quebec line 441b)
The registration fee for the enterprise register (line 441b of the Quebec Corporation Income Tax Return) have been indexed on January 1, 2026, as follows:
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$106.00 for a corporation or a for-profit legal person, a mutual insurance company or other (formerly $104.00);
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$48.00 for a cooperative (formerly $47.00);
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$41.00 for a non-profit legal person (incorporated association), a condominium association or other (formerly $40.00).
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RELATEDPARTY keyword group: Importing client information
If the new Quebec Form RD-1029.8.EN applies, the new keyword QC-RDExpend-Alloc will be displayed within the RelatedParty group.
If the new Quebec Form CO-1029.8.36.EK applies, the new keywords QC-Resource-Alloc and Resource-Exp.re will be displayed within the RelatedParty group.
This will occur if you choose to automatically import client information concerning a related party from the current DT Max T2 client list by using the keyword DTMax-ImportClient within the RelatedParty group.
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New forms
Quebec
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CO-1029.8.36.EK - Cumulative Limit Allocation Agreement for the Tax Credit Relating to Resources
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This new form from Revenu Québec is to be used when the corporation is claiming the tax credit relating to resources (CO-1029.8.36.EM) for the taxation year and is associated, in the taxation year, with one or more corporations. The corporation wants to reach an agreement with the associated corporation(s) on allocating, for the taxation year, the balance of the $100-million cumulative limit used to calculate the tax credit relating to resources.
Use the new keyword QC-Resource-Alloc within the RelatedParty keyword group to enter the portion of the $100,000,000 cumulative limit allocated to the associated corporation.
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RD-1029.8.CR - Tax Credit for R&D and Pre-Commercialization
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This new form from Revenu Québec must be filed by any corporation that is claiming the tax credit for R&D and pre-commercialization for scientific research and development (R&D) expenditures or pre-commercialization expenditures incurred in its taxation year. If a partnership of which the corporation is a member incurred such expenditures in its fiscal period that ends in the corporation's taxation year, the corporation can claim the tax credit as a member of the partnership, according to its share of the expenditures.
For the corporation to be entitled to this tax credit, its taxation year or the partnership's fiscal period must begin after March 25, 2025.
Use the keyword SR&EDTaxCrQ with the option "RD-1029.8.CR - R&D/pre-comm. (yr start after 25/03/2025)" to enter information pertaining to this form.
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RD-1029.8.EN - Agreement Regarding the Expenditure Limit for the Tax Credit for R&D and Pre-Commercialization
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This new form from Revenu Québec must be filed by a corporation if it is claiming the tax credit for R&D and pre-commercialization for the taxation year and is associated, in the taxation year, with one or more corporations. The corporation wishes to agree with the corporation(s) with which it is associated on how to allocate between themselves the $1,000,000 expenditure limit that applies in calculating this tax credit.
Use the new keyword QC-RDExpend-Alloc within the RelatedParty keyword group to enter the portion of the $1,000,000 R&D and pre-commercialization tax credit expenditure limit allocated to the associated corporation.
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TP-1079.8.BE - Foreign Property Return
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This new form is for corporations that reside in Quebec and hold designated foreign property with a total cost over CAD $100,000 at any time during a given taxation year or fiscal period.
Penalties may apply for failing to file this form.
Similarly to federal Form T1135, the Foreign-Info group is used to enter information for this new Quebec form.
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Revised forms
Federal
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Schedule 5 - Tax Calculation Supplementary - Corporations (2025 and later tax years)
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In the Nova Scotia section, line numbers 550 and 893 have been deleted relating to the political contribution tax credit.
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In the Ontario section, new line 281 has been added that relates to the repayment of the Ontario made manufacturing investment tax credit. Use the keyword ProvCreditOV with the option "Repayment of Ontario made manufacturing ITC" to enter an amount at this line.
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In the Manitoba section, line 324 pertaining to Schedule 392 has been deleted. As such, Schedule 392 has also been deleted. In addition, line 887 has been added in order to enter a certificate number for the Manitoba rental housing construction incentive tax credit.
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Schedule 7 - Aggregate Investment Income and Income Eligible for the Small Business Deduction (2022 and later tax years)
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In Part 1 - Aggregate investment income, line 62 has been revised.
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In Part 3 - Foreign investment income, line 49 has been revised.
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In Part 2 - Adjusted aggregate investment income, lines 2A to 745 pertaining to tax years starting before 2018 have been removed.
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Schedule 12 - Resource-Related Deductions (2024 and later tax years)
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In Part 5 - Cumulative Canadian development expenses, new lines AA and BB have been added to indicate the portion of the accelerated Canadian development expenses incurred before 2024 and after 2023. Consequently, new lines CC, DD and EE have been added in order to calculate the applicable current-year claim.
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In Part 6 - Cumulative Canadian oil and gas property expenses, new lines FF and GG have been added to indicate the portion of the accelerated Canadian oil and gas property expenses incurred before 2024 and after 2023. Consequently, new lines HH, II and JJ have been added in order to calculate the applicable current-year claim.
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Schedule 63 - Return of Fuel Charge Proceeds to Farmers Tax Credit (2024 and later tax years)
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Schedule 75 - Clean Technology Investment Tax Credit (2023 and later tax years)
This form has been updated by the CRA.
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In Part 1 - Clean technology ITC calculation, line 105 has been replaced with line 106. Due to this change, the keyword Description.cl has been deleted from the keyword subgroup CCA-Class.cl and replaced with the keyword Asset-Code.cl . Please make sure to verify your data entry in order to select an option for the keyword Asset-Code.cl . The carryforwards for this schedule have been modified accordingly. In addition, the keyword Design-Work-Site for line 122 has changed from a numeric value between 1 and 6 to an alphanumeric value that can be up to 175 characters. Please adjust accordingly, if needed.
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Line 120 has also been replaced with line 122.
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In Part 2 - Recapture of clean technology ITC, line 205 has been replaced with line 206.
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In Part 4 - Labour requirements addition to tax, two new lines 412 and 422 are now transmitted to the CRA since these lines have been modified. Within the Clean-ITC group, use the new keyword WageReq-Rate if you wish to have an amount on line 412 and the new keyword ApprenticeReq-Rate if you wish to have an amount on line 422.
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Schedule 78 - Carbon Capture, Utilization, and Storage Investment Tax Credit (2022 and later tax years)
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In Part 1 - CCUS ITC, the keyword Design-Work-Site for line 122 has changed from a numeric value between 1 and 6 to an alphanumeric value that can be up to 175 characters. Please adjust accordingly if needed.
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In Part 3 - Labour requirements addition to tax:
– Line 312, Wage requirements addition to tax (line 310 multiplied by $20) now requires the entry of the keyword WageReq-Rate in order to enter the inflation adjusted amount.
– Line 322, Apprenticeship requirements addition to tax (line 315 minus line 320, multiplied by $50) now requires the entry of the keyword ApprenticeReq-Rate in order to enter the inflation adjusted amount.
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Schedule 322 - Prince Edward Island Corporation Tax Calculation (2025 and later tax years)
This form has been updated by the CRA.
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Schedule 341 - Nova Scotia Corporate Tax Reduction for New Small Businesses (2025 and later tax years)
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Due to the decrease in the lower rate of the Nova Scotia corporation income tax from 2.5% to 1.5% effective April 1, 2025, this schedule has been updated by the CRA to take into account this change in order to properly calculate the tax reduction for new small businesses.
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Schedule 346 - Nova Scotia Corporation Tax Calculation (2025 and later tax years)
This form has been updated by the CRA.
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Schedule 422 - British Columbia Film and Television Tax Credit (2025 and later tax years)
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In Part 2 - Identifying the film or video production, the actual or anticipated production completion date has been added. To enter this date, use the keyword Production-Date .
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In Part 8 - Basic tax credit, the tax credit for productions that start after December 31, 2024, has been increased to 40%. The tax credit for productions that start before January 1, 2025, remains the same at 35%.
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In Part 10 - Regional tax credit, the tax credit for regional animated productions is now available for productions that start after December 31, 2024. This is in addition to the tax credit for animated productions starting before June 1, 2024.
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In Part 11 - Distant location regional tax credit, the tax credit for distant location animated productions is now available for productions that start after December 31, 2024. This is in addition to the tax credit for animated productions starting before June 1, 2024.
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Schedule 423 - British Columbia Production Services Tax Credit (2025 and later tax years)
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In Part 2 - Identifying the film or video production:
– The Major production certificate number has been added. To enter this number, use the keyword MajorProdCert .
– In addition, the actual or anticipated production completion date has been added. To enter this date, use the keyword Production-Date .
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In Part 6 - Production services tax credit, the tax credit for productions that start principal photography after December 31, 2024, has been increased to 36%.
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In Part 7 - Regional production services tax credit, the tax credit for regional animated productions is now available for productions that start after December 31, 2024. This is in addition to the tax credit for animated productions starting before June 1, 2024.
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In Part 8 - Distant location production services tax credit, the tax credit for distant location animated productions is now available for productions that start after December 31, 2024. This is in addition to the tax credit for animated productions starting before June 1, 2024.
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In Part 10 - Major production services tax credit, new lines have been added to this section:
– Line 843, Total accredited qualified BC major production expenditure
– Line 844, Total non BC-based labour expenditure included in line 843, and
– Line 846, Accredited qualified BC labour expenditure for the major production tax credit.
To enter these amounts, use the keyword Amount.m . This new 2% credit is available for major productions where the principal photography starts after December 31, 2024.
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Schedule 429 - British Columbia Interactive Digital Media Tax Credit (2025 and later tax years)
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Lines 405, 455 and 495 in Part 4 - Eligible salary and wages have been added for eligible salary and wages incurred after August 31, 2025, which are now subject to a new rate of 25%. The rate for eligible salary and wages incurred before September 1, 2025 remains the same at 17.5%.
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Schedule 570 - Ontario Regional Opportunities Investment Tax Credit (2025 and later tax years)
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Lines pertaining to acquisitions to the period after March 23, 2021, and before January 1, 2024, have been removed.
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Line 108 in Part 1 - Eligible property acquired in the current tax year and line 208 in Part 2 - Unclaimed expenditure balance from a short year that started less than 365 days before the tax year are now captured for barcode and EFILE purposes.
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T1141 - Information Return in Respect of Contributions to Non-Resident Trusts, Arrangements, or Entities (2025 and later tax years)
This form has been updated by the CRA.
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You can now choose Japanese Yen for the functional currency on the T1141 Summary form.
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On the T1141 Summary form, new lines have been added in Section 1 - Reporting person information in order to indicate the following:
– whether a joint election was filed and number of joint elections
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On the T1141 Supplement, new lines have been added in Section A - Identification of the non-resident trust, arrangement, or entity in order to indicate the following:
– foreign jurisdiction tax identification number
– date the non-resident trust was created
– whether supporting documents exist for Section A
– whether the non-resident trust files a tax return in Canada
– whether the non-resident trust ceased to exist and the date it ceased
– whether the non-resident trust changed residence and the date it changed residence
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In Section B - Decision-making information regarding the non-resident trust, arrangement, or entity, a new line to indicate whether supporting documents exist for Section B has been added.
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In Section C - Beneficiaries of the non-resident trust, arrangement, or entity, a new line to indicate whether supporting documents exist for Section C has been added.
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In Section D, a new line has been added in order to identify if the contribution to or distribution from the non-resident trust, arrangement, or entity before the end of its tax year is taxable Canadian property. Also, a line to indicate whether supporting documents exist for Section C has been added.
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In Section F - Attachments, new items have been added to indicate if the supporting documents are attachment with the T1141 form.
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New keywords in the Foreign-Info group (option "T1141 - Transfers/loans to non-resident trusts") have been added in order to answer all of the new questions above.
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T1142 - Information Return in Respect of Distributions from and Indebtedness to a Non-Resident Trust (2025 and later tax years)
This form has been updated by the CRA.
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You can now choose Japanese Yen for the functional currency on the T1142 Summary form.
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On the T1142 Supplement, new lines have been added in Section A - Identification of the non-resident trust in order to indicate the following:
– country code for the country of residence,
– country code for the country under the private laws of which the non-resident trust is governed
– foreign jurisdiction tax identification number
– date the non-resident trust was created
– settlor information
– whether supporting documents exist for Section A
– whether the non-resident trust files a tax return in Canada
– whether the non-resident trust ceased to exist and the date it ceased.
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In Section B - Distributions from the non-resident trust, a new line to identify if the property other than funds distributed is taxable Canadian property has been added along with a line to indicate whether supporting documents exist for Section B.
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In Section C - Indebtedness to the non-resident trust, a new line to enter the non-resident tax account number if Part XIII tax was withheld has been added along with a line to indicate whether supporting documents exist for Section C.
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Section D - Attachments is a new section in order to indicate if the supporting documents are attachment with the T1142 form.
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New keywords in the Foreign-Info group (option "T1142 - Distr./indebt. owed to a non-res. trust") have been added in order to answer all of the new questions above.
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T2WS1 - Calculating your estimated tax payable and tax credits for 2026
N.B.: No calculation support is available for this form.
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T2WS2 - Calculating your monthly instalment payments for 2026
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T2WS3 - Calculating your quarterly instalment payments for 2026
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AgriStability and AgriInvest Additional Information and Adjustment Request
N.B.: No calculation support is available for this form.
Quebec
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CO-17 - Corporation Income Tax Return
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On page 1, Part 2 - Information about the corporation, line 21 has been deleted. New line 19c has been added that asks the question "Where the taxation year ends after December 30, 2025, did the corporation, at any time during that year, hold designated foreign property with a total cost of more than CAD $100,000 (form TP-1079.8.BE)?"
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On page 4, Part 4 - Summary of income tax and other taxes, new lines 421gi, 421hi, 421g and 421h have been added for Deductions in the calculation of income tax.
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COR-17.W - Sommaire des champs à saisir des déclarations des sociétés (Keying Summary for Corporation Returns)
Note: This form is currently available in French only.
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New lines 19c, 421gi, 421g, 421hi and 421h have been added due to the addition of these lines on the CO-17 return.
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Line 21 has been deleted due to the deletion of this line on the CO-17 return.
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CO-130.A - Capital Cost Allowance
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CO-502 - Election in Respect of a Dividend Paid Out of a Capital Dividend Account
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CO-502 - Barcode information
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As per Revenu Québec's requirements and update of the form, a barcode at the bottom of page 2 is now present which contains all the data entered on this form. Due to these changes and to undergo certification, several lines had to be modified.
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In addition, on page 1, new line 1 has been added to indicate whether the corporation modifies or revokes a capital dividend that was already declared using this form. Use the new keyword ModifyorRevoke within the DividendPaid group if it applies.
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CO-1029.8.21.22 - Tax Credit for Technological Adaptation Services
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This form has been revised following Measure 1.1 of the 2025-2026 Budget Speech, which provides for the implementation of a new tax assistance system fostering scientific research and experimental development activities. Under this new system, the tax credit for technological adaptation services is abolished.
For the corporation to be entitled to this tax credit, the taxation year must begin before March 26, 2025. Similarly, if the corporation claims this credit as a member of a partnership, the partnership's fiscal period must begin before that date.
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CO-1029.8.33.13 - Tax Credit for the Reporting of Tips
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CO-1029.8.36.5 - Tax Credit for a Design Activity Carried Out by an Outside Consultant
This form has been updated by Revenu Québec.
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The industrial component of the credit is abolished for a taxation year that begins after March 25, 2025, and the fashion design component remains. This addition follows the measure Consequential abolition of certain fiscal measures - Tax credit for design (industrial component) in the Quebec Budget Speech of March 25, 2025.
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CO-1029.8.36.7 - Tax Credit for an In-House Design Activity
This form has been updated by Revenu Québec.
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The industrial component of the credit is abolished for a taxation year that begins after March 25, 2025, and the fashion design component remains. This addition follows the measure Consequential abolition of certain fiscal measures - Tax credit for design (industrial component) in the Quebec Budget Speech of March 25, 2025.
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CO-1029.8.36.DA - Tax Credit for the Development of E-Business
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In Part 2.4 - Qualified salary or wages for a taxation year that begins after December 31, 2024, the basic personal amount for the eligible employee on line 35a is $18,571.
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CO-1029.8.36.EM - Tax Credit Relating to Resources
This form has been revised following Measure 1.3 of the 2025-2026 Budget Speech
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In Part 2 - Exploration expenses incurred before March 26, 2025: These credits are only available for expenses incurred before March 26, 2025.
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In Part 3 - Exploration expenses incurred after March 25, 2025: New credits for critical and strategic minerals and other mining resources are available for expenses incurred after March 25, 2025.
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In Part 4 - Expenses related to natural resources: Expenses are calculated separately for those incurred before March 26, 2025, and those incurred after March 25, 2025.
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In Part 5 - Canadian expenses related to renewable energy and conservation: Expenses are calculated separately for those incurred before March 26, 2025, and those incurred after March 25, 2025.
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Part 7 - Eligible expenses incurred in a taxation year or a fiscal year that begins after March 25, 2025, that qualify for the tax credit: This section calculates the 5-year cumulative $100 million limit of eligible expenses for qualified corporations, associated corporations, and their share of eligible partnership expenses.
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Part 8 - Allocation of eligible expenses incurred after March 25, 2025, that qualify for the tax credit: This section has been added to allocate and calculate eligible expenses incurred after March 25, 2025, that qualify for the tax credit.
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CO-1029.8.36.II - Tax Credit for Investment and Innovation
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CO-1029.8.36.PR - Tax Credit for the Digital Transformation of Print Media Companies
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COZ-1027.P - Paiement de l'impôt sur le revenu, de la taxe sur le capital, des droits d'immatriculation ou de la taxe compensatoire d'une société - Loi sur les impôts (Payment of Income Tax, Capital Tax, Registration Fee or Compensation Tax of a Corporation - Taxation Act)
N.B.: This form is currently available in French only.
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A new line for Solde à payer (Balance payable) has been added.
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Also, revisions have been made to the return address. The return address must now be pre-printed on the remittance slip since it will be the same, regardless of the corporation's address and postal code.
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RD-1029.7 - Tax Credit for Salaries and Wages (R&D)
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This form has been revised following Measure 1.1 of the 2025-2026 Budget Speech, which provides for the implementation of a new tax assistance system fostering scientific research and experimental development activities. Under this new system, the tax credit for salaries and wages - R&D is abolished.
For the corporation to be entitled to this tax credit, the taxation year must begin before March 26, 2025. Similarly, if the corporation claims this credit as a member of a partnership, the partnership's fiscal period must begin before that date.
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RD-1029.8.6 - Tax Credit for University Research or Research Carried Out by a Public Research Centre or a Research Consortium
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This form has been revised following Measure 1.1 of the 2025-2026 Budget Speech, which provides for the implementation of a new tax assistance system fostering scientific research and experimental development activities. Under this new system, the tax credit for university research or research carried out by a public research centre or a research consortium is abolished.
For the corporation to be entitled to this tax credit, the taxation year must begin before March 26, 2025. Similarly, if the corporation claims this credit as a member of a partnership, the partnership's fiscal period must begin before that date.
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RD-1029.8.9.03 - Tax Credit for Fees and Dues Paid to a Research Consortium
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This form has been revised following Measure 1.1 of the 2025-2026 Budget Speech, which provides for the implementation of a new tax assistance system fostering scientific research and experimental development activities. Under this new system, the tax credit for fees and dues paid to a research consortium is abolished.
For the corporation to be entitled to this tax credit, the taxation year must begin before March 26, 2025. Similarly, if the corporation claims this credit as a member of a partnership, the partnership's fiscal period must begin before that date.
The balance of the cumulative fees or dues paid by the taxpayer or partnership at the end of the taxation year or fiscal period that ended after March 25, 2025, may give entitlement to a tax credit for a taxation year ending no later than December 31, 2029.
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RD-1029.8.16.1 - Tax Credit for Private Partnership Pre-Competitive Research
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This form has been revised following Measure 1.1 of the 2025-2026 Budget Speech, which provides for the implementation of a new tax assistance system fostering scientific research and experimental development activities. Under this new system, the tax credit for private partnership pre-competitive research is abolished.
For the corporation to be entitled to this tax credit, the taxation year must begin before March 26, 2025. Similarly, if the corporation claims this credit as a member of a partnership, the partnership's fiscal period must begin before that date.
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TP-985.22 - Information Return for Registered Charities and Other Donees
This return has been updated by Revenu Québec.
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On Schedule A - Disbursement quota for the taxation year - Registered charity, references to the charity's taxation year that begins before January 1, 2023, have been removed. In addition, line 112 has been deleted.
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On Schedule B - Disbursement quota for the taxation year - Registered museum, registered cultural or communications organization or recognized political education organization, references to the organization's taxation year that begins before January 1, 2023, have been removed. In addition, line 212 has been deleted.
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TP-21.4.39 - Cryptoasset Return
This form has been updated by Revenu Québec.
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On page 1, a new line 1 has been added to indicate if the return amends a previous one. Use the new keyword Amended.cr within the Cryptoassets keyword group if it applies.
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In Part 1 - Information about the taxpayer, lines 26 and 27 pertaining to the contact person have been deleted.
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In Part 4.1, the capital gains (or losses) from cryptoassets no longer make reference to those realized before June 25, 2024, and those realized after June 24, 2024.
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In Part 4.3, you must enter the property income (or losses) from cryptoassets. Revenu Québec has removed the section for rental income (or losses) from cryptoassets. Due to these changes, the option "Interest income" for the keyword Crypto-Transaction is now renamed "Property income". As such, the keyword Interest-Income within the subgroup has been renamed Property-Income to reflect the form. Note that a positive and negative amount can be entered for the keyword Property-Income .
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TP-1086.R.23.12 - Costs Incurred for Work on an Immovable
Alberta
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AT1 Alberta Corporate Income Tax Return - AT1 for 2004 and Subsequent Taxation Years
This form has been revised.
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Alberta Consent Form
This form has been updated by the TRA.
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AT1 Schedule 15 - Alberta Resource Related Deductions
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Deleted forms
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New keywords
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In the Clean-ITC keyword group, pertaining to federal Schedule 75 and Schedule 78:
-
WageReq-Rate : Addition to tax - wage requirement amount
Use the keyword WageReq-Rate to enter the addition to tax - wage requirement amount.
This amount was $20 before 2024 and adjusted for inflation in the following years. See subsection 127.46(8) for more information.
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ApprenticeReq-Rate : Addition to tax - apprenticeship requirement amount
Use the keyword ApprenticeReq-Rate to enter the addition to tax-apprenticeship requirement amount.
This amount was $50 before 2024 and adjusted for inflation in the following years. See subsection 127.46(8) for more information.
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In the CCA-Class.cl subgroup within the Clean-ITC keyword group, pertaining to federal Schedule 75 and Schedule 78:
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Labour-Req-Apply : Whether the labour requirements apply to this asset
Use the keyword Labour-Req-Apply to indicate if the labour requirements apply to this particular asset.
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In the DividendPaid keyword group, pertaining to Quebec Form CO-502:
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ModifyorRevoke : Whether the corporation will modify or revoke a capital dividend already declared (CO-502)
Use the keyword ModifyorRevoke to indicate if the corporation will modify or revoke a capital dividend already declared using the CO-502 form.
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In the RelatedParty keyword group, pertaining to Quebec Form CO-1029.8.36.EM:
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Resource-Exp.re : Resource expenses of a related party
Use the keyword Resource-Exp.re to enter the resource expenses of the related party.
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In the Resource-Type subgroup within the Resource-Tax-Cr keyword group, pertaining to Quebec Form CO-1029.8.36.EM:
-
TaxCred-Limit : Limit resource expenses claimed
Use the keyword TaxCred-Limit if you wish to claim less than the allowed resource expenses. This is applicable for corporations whose tax year starts after March 25, 2025.
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In the Resource-Tax-Cr keyword group, pertaining to Quebec Form CO-1029.8.36.EM:
-
JV-Name.r : Name of joint venturer
Enter the name of the joint venture using the keyword JV-Name.r , for purposes of Quebec form CO-1029.8.36.EM. The same name must also be entered in the keyword Name.re within the RelatedParty group in order to allow entry of other data pertaining to the joint venture.
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Resource-Exp : Resource expenses of corporation
Use the keyword Resource-Exp to enter the resource expenses of the corporation.
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In the RelatedParty keyword group, pertaining to Quebec Form CO-1029.8.36.EK:
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QC-Resource-Alloc : $100,000,000 cumulative limit related to resources cr. allocated to assoc. corp.
Use the keyword QC-Resource-Alloc to enter the portion of the $100,000,000 cumulative limit related to the resources tax credit allocated to the associated corporation.
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New standalone keyword pertaining to Quebec Form CO-1029.8.36.EK:
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QC-ResAllocOV : Allocation of the cumulative limit related to the resource cr. in the current tax yr /ov
Use QC-ResAllocOV to override this corporation's allocation of the cumulative limit for purposes of the resource tax credit.
DT Max will otherwise calculate the limit based on all information entered, including RelatedParty groups of associated corporations, as $100,000,000 less the limit(s) allocated to any associated corporation(s).
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In the Trust-Distr subgroup within the Foreign-Info keyword group, pertaining to federal Form T1142:
-
Tax-Cdn-Prop : Whether the property is taxable Canadian property
Use the keyword Tax-Cdn-Prop to indicate whether or not the property is taxable Canadian property.
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In the Settlor.tr subgroup within the Foreign-Info keyword group, pertaining to federal Form T1142:
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Agent.tr : Whether the settlor acted as an agent, nominee, intermediary, or bare trustee
Use the keyword Agent.tr to indicate if the settlor act as an agent, nominee, intermediary, or bare trustee in respect of the property contributed to the non-resident trust.
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In the Foreign-Info keyword group, pertaining to federal Form T1142:
-
Settlor.tr : Name of settlor
Use the keyword Settlor.tr to indicate the name of settlor.
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Foreign-Tax-ID : Foreign jurisdiction tax identification number
Use the keyword Foreign-Tax-ID to indicate the foreign jurisdiction tax identification number.
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Creation-Date : Date non-resident trust was created
Use the keyword Creation-Date to indicate the date non-resident trust was created.
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SupportingDoc-A : Whether 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.
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SupportingDoc-B : Whether 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.
-
SupportingDoc-C : Whether 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.
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Tax-Return-Can : Whether the non-resident trust files a tax return in Canada
Use the keyword Tax-Return-Can to indicate if the non-resident trust files a tax return in Canada.
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Ceased-to-Exist : Whether the non-resident trust ceased to exist
Use the keyword Ceased-to-Exist to indicate if the non-resident trust ceased to exist.
-
Ceased-Date : Date on which non-resident trust ceased to exist
Use the keyword Ceased-Date to indicate the date on which the non-resident trust ceased to exist.
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NR-TaxAccount-No : Non-resident tax account number (do not enter the first two letters NR)
Use the keyword NR-TaxAccount-No to indicate the non-resident tax account number.
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In the CCA-Class.cl subgroup within the Clean-ITC keyword group, pertaining to federal Schedule 74:
-
Percentage.cl : Percentage of property used and specified percentage
Use the keyword Percentage.cl to enter the percentage of property used as well as the specified percentage.
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RecoveryTax-Prev : Amount of recovery tax previously paid
Use the keyword RecoveryTax-Prev to enter the amount of recovery tax that was previously paid under subsection 127.48(18).
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RecoveryTax.cl : Whether recovery tax applies to this particular property (Part 7)
Use the keyword RecoveryTax.cl to indicate whether or not recovery tax is applicable to this particular property for purposes of the Clean Hydrogen ITC recovery tax in Part 7 of Schedule 74.
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Capital-Cost.cl : Capital cost to be used for recovery tax calculation
Use the keyword Capital-Cost.cl to enter the capital cost of the asset to be used for the recovery tax calculation.
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Spec-Percent : Specified percentage for recovery tax purposes
If recovery tax applies to this particular property, use the keyword Spec-Percent to enter the specified percentage used to calculate previously deducted ITC as well as the specified percentage that would have applied.
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In the Operation-Year subgroup within the Clean-ITC keyword group, pertaining to federal Schedule 74:
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OperationStart : Start of operating year
Use the keyword OperationStart to enter the start of the operating year.
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Days-NotOperate : Number of days project was not operating
Use the keyword Days-NotOperate to enter the number of days that the project was not operating in the operating year.
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OperationEnd : End of operating year
Use the keyword OperationEnd to enter the end of the operating year.
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In the Clean-ITC keyword group, pertaining to federal Schedule 74:
-
Eligible-Pathway : Eligible pathway (2 digits)
Use the keyword Eligible-Pathway to enter the 2-digit eligible pathway.
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Date-HydrogenProd : First day that hydrogen was produced
Use the keyword Date-HydrogenProd to enter the first day that the hydrogen was produced.
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EngineerDesigns : Whether final engineering designs were submitted
Use the keyword EngineerDesigns to indicate whether or not final engineering designs of the clean hydrogen project were submitted to NRCan.
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Election.cl : Election to delay compliance period
Use the keyword Election.cl to indicate if the corporation is making an election to delay the first day of the compliance period by one year or by one more year.
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Date-Compliance : First day of compliance period
Use the keyword Date-Compliance to enter the first day of the compliance period.
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Operation-Year : Operating year
Use the keyword Operation-Year to choose the operation year of the project during its compliance period.
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ReportDate : Date of last annual carbon intensity compliance report
If the compliance period has started, use the keyword ReportDate to enter the date that the last annual carbon intensity compliance report (see subsections 127.48(16) and (17)) was submitted.
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Sale-Election : Corp. sold or purchased qualified clean hydrogen project and elected under subs. 127.48(23)
Use the keyword Sale-Election if the corporation sold or purchased a qualified clean hydrogen project and wish to make an election under subsection 127.48(23). The vendor and the purchaser must file this election on or before the day that is earliest of the day the vendor or the purchaser is required to file a return for the tax year in which the transaction occurred.
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Sale-Info : Whether corporation is vendor or purchaser and date of transaction
Use the keyword Sale-Info to indicate whether the corporation is the vendor or the purchaser and date of transaction.
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Name.se : Name of vendor/purchaser other than filing corporation
Use the keyword Name.se to enter the name of the vendor or purchaser that jointly elected under subs. 127.48(23) with the filing corporation.
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BusNum.se : Business number of vendor/purchaser other than filing corporation
Use the keyword BusNum.se to enter the business number of the vendor or purchaser that jointly elected under subs. 127.48(23) with the filing corporation.
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TransactionDate : Date of transaction
Use the keyword TransactionDate to enter the date of the transaction.
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Contact.se : Name of authorized signing officer of vendor/purchaser other than filing corporation
Use the keyword Contact.se to enter the name of the authorized signing officer of the vendor or purchaser that jointly elected under subs. 127.48(23) with the filing corporation.
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SignDate.se : Signing date of authorized signing officer of vendor/purchaser other than filing corporation
Use the keyword SignDate.se to enter the signing date of the authorized signing officer of the vendor or purchaser that jointly elected under subs. 127.48(23) with the filing corporation.
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RecoveryTax : Whether recovery tax applies
Use the keyword RecoveryTax to indicate whether or not the Clean hydrogen ITC recovery tax applies.
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CarbonIntensity : Carbon intensity
Use the keyword CarbonIntensity to enter the applicable carbon intensity for purposes of the Clean hydrogen ITC recovery tax in Part 7 of Schedule 74.
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Compliance-EndDate : Date compliance period ended
Use the keyword Compliance-EndDate to enter the date the compliance period ended for purposes of the Clean hydrogen ITC recovery tax in Part 7 of Schedule 74.
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Revised-Proj-Plan : Whether the corporation filed a revised clean hydrogen project plan
Use the keyword Revised-Proj-Plan to indicate whether or not the corporation filed a revised clean hydrogen project plan as required for purposes of the Clean hydrogen ITC recovery tax in Part 7 of Schedule 74.
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In Foreign-Info keyword group, pertaining to federal Form T1141:
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JointFiledElection : Whether an election to file jointly applies
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, or
– filed with false statements or omissions.
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Nbr-JointElect : Number of joint elections
Use the keyword Nbr-JointElect to enter the number of joint elections included for all other reporting persons.
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ResidenceChanged : Whether the non-resident trust, arrangement, or entity changed residence in the reporting period
Use the keyword ResidenceChanged to indicate whether or not the non-resident trust, arrangement, or entity changed residence in the reporting period.
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ChangedResid-Date : Date the non-resident trust, arrangement, or entity changed residence
Use the keyword ChangedResid-Date to indicate the date that the non-resident trust, arrangement, or entity changed residence in the reporting period.
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SupportingDoc-D : Whether 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.
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In the TrustParty subgroup within the Foreign-Info keyword group, pertaining to federal Form T1141:
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Phone.pr : Phone number of the person involved with the trust
Use the keyword Phone.pr to enter the phone number of the person involved with the trust.
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Agent.pr : Whether settlor acted an agent, nominee, intermediary or bare trustee
Use the keyword Agent.pr to indicate whether or not 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.
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In the Trust-Trans subgroup within the Foreign-Info keyword group, pertaining to federal Form T1141:
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Tax-Cdn-Prop.tu : Whether the property is taxable Canadian property
Use the keyword Tax-Cdn-Prop.tu to indicate whether or not the property is taxable Canadian property.
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In the Cred-Film keyword group, pertaining to federal Schedule 422 and Schedule 423:
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Production-Date : Dates concerning the film or video production
Use the keyword Production-Date to enter dates respecting the film or video production.
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In the Credit-Types subgroup within the Cred-Film keyword group, pertaining to federal Schedule 423:
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MajorProdCert : Major production certificate number
Use the keyword MajorProdCert to enter the major production certificate number. Do not include the MP prefix in the entry.
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Amount.m : Amount related to British Columbia major production tax credit
Use the keyword Amount.m to enter the amount of qualified British Columbia major production tax credit.
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In the Foreign-Info keyword group, pertaining to the new Quebec Form TP-1079.8.BE:
-
Number-Copies-OV : Total number of separate copies for line 45 of TP-1079.8.BE /ov
Use the keyword Number-Copies-OV to override line 45 of Quebec Form TP-1079.8.BE relating to the total number of separate copies calculated by DT Max.
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In the SR&EDTaxCrQ keyword group, pertaining to the new Quebec Form RD-1029.8.CR:
-
Name-Employee.q : Name of employee [Que. L.20A, L.25A]
Use the keyword Name-Employee.q to enter the name of the employee.
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SIN.q : Social insurance number of employee [Que. L.20B, L.25B]
Use the keyword SIN.q to enter the social insurance number of the employee.
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Employer.q : Whether employee received salary from corporation, partnership or NAL subcontractor [Que. L.20C, L.25C]
Use the keyword Employer.q to indicate whether the employee received a salary or wages from the corporation or partnership or from a non-arm's-length subcontractor.
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Salary-Type : Type of employee salary or wages [Que. L.20D, L.25D]
Use the keyword Salary-Type to indicate if the employee received a salary or wages to directly carry out R&D or pre-commercialization activities or if the employee received a salary or wages to carry out R&D or pre-commercialization support activities.
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Assist.q : Amount of assistance, benefit or advantage or contract payment received [Que. L.20F, L.25F]
Use the keyword Assist.q to enter the amount of assistance, benefit or advantage or contract payment received for the employee salary or wages.
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Salary-OthInfo : Salary or wages - other information [Que. L.20G, L.20I, L.20N, L.25G, L.25I, L.25N]
Use the keyword Salary-OthInfo to enter the portion of salary or wages for which the qualified corporation received another tax credit or that may give entitlement to another tax credit, the basic personal amount for the employee and the total salary and wages paid to the employee for the taxation year or fiscal period.
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EmployeeDays : Number of days in tax year or fiscal period in which employee was employed [Que. L.20J, L.25J]
Use the keyword EmployeeDays to enter the number of days in the tax year or fiscal period during which the employee was employed by the corporation, the partnership or the subcontractor.
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Employee.q : Whether employee was paid salary or wages for R&D or pre-commercialization activities
Indicate if the employee was paid a salary or wages for either R&D activities in Québec or pre-commercialization activities in Québec. This includes an employee for whom a non-arm's length subcontractor paid a salary or wages.
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Assistance.s : Amount of assistance received
Use the keyword Assistance.s to enter the amount of assistance.
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Consideration-Pay : Amount of consideration paid and payment to a research organization [Que. L.110, L.111, L.112]
Use the keyword Consideration-Pay to enter the amount of consideration paid to an arm's length subcontractor, to a non-arms's length subcontractor and that was paid again to another arm's length subcontractor or a payment made under a contract to eligible public research centre, an eligible research consortium or an eligible university entity that was dealing at arm's length with the corporation or partnership when the contract was entered into.
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Capital-Exp : Amount of capital expenditures for the acquisition of property [Que. L.125]
Use the keyword Capital-Exp to enter the amount of capital expenditures for the acquisition of property used for R&D or pre-commercialization activities.
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Exclusion-Alloc : Allocation of the exclusion threshold amount [Que. L.153]
Use the keyword Exclusion-Alloc to allocate the exclusion threshold.
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ExpLim-Alloc : Allocation of the expenditure limit on R&D and pre-commercialization expenditures [Que. L.165]
Use the keyword ExpLim-Alloc to allocate the expenditure limit on R&D and pre-commercialization expenditures.
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CrAssistRepay : Tax credit pertaining to assistance, benefit or advantage repaid in the year [Que. L.179, L.199]
Use the keyword CrAssistRepay to enter the amount of tax credit for assistance, benefit or advantage for expenditures incurred in a past taxation year and repaid in the year.
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CreditOV.sr : Credit claimed in the current year / ov
Use the keyword CreditOV.sr to override the tax credit for R&D and pre-commercialization claimed in the current year as calculated by DT Max.
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In the RelatedParty keyword group, pertaining to the new Quebec Form RD-1029.8.EN:
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QC-RDExpend-Alloc : $1,000,000 R&D and pre-commercialization tax cr. expenditure limit allocated to assoc. corp.
Use the keyword QC-RDExpend-Alloc to enter the portion of the $1,000,000 R&D and pre-commercialization tax credit expenditure limit allocated to the associated corporation.
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In the Cryptoassets keyword group, pertaining to Quebec Form TP-21.4.39:
-
Amended.cr : Whether the return is an amended return
Use the keyword Amended.cr to indicate whether or not the return is an amended return.
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Revised keywords
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In the Credit-Types subgroup within the Cred-Film keyword group, pertaining to federal Schedule 422 and Schedule 423:
-
Animation : Animation production starting after June 26, 2015 and before June 1, 2024, or after December 31, 2024
Use the keyword Animation to indicate if this is an animation production that started key animation after June 26, 2015 and before June 1, 2024, or after December 31, 2024.
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In the CorpOfficers keyword group, pertaining to the Alberta AT1 return:
-
Email-Offr : Officer's e-mail address
This is the officer's e-mail address for purposes of the Manitoba consent form, the Alberta Return and the Alberta Annual Return.
-
The following keyword pertaining to federal Schedule 5 was revised:
-
ProvCreditOV : Provincial credit to be claimed this year or repayment of credit /ov
Use the keyword ProvCreditOV to override provincial credits. These credits are relevant only if the corporation operates in the province to which the credit relates.
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In the AnnualReturn group, pertaining to the Quebec returns CO-17 and CO-17.SP:
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Fee-OV : Override to amount of registration fees in current year
The registration fees of the Registre des entreprises are part of the tax payable. They represent the renewable rate that a client duly registered with the Registre des entreprises is required to pay under the Loi sur la publicité légale.
For corporations, and pursuant to legal form, the 2025 rates are as follows:
|
Incorporated association
|
$40.00
|
|
Other
|
$104.00
|
|
Company
|
$104.00
|
|
Cooperative
|
$47.00
|
|
Insurance mutual
|
$104.00
|
|
Fraternal benefit society
|
$40.00
|
|
Syndicate of co-ownership
|
$40.00
|
|
Non-profit organization
|
$40.00
|
For corporations, and pursuant to legal form, the 2026 rates are as follows:
|
Incorporated association
|
$41.00
|
|
Other
|
$106.00
|
|
Company
|
$106.00
|
|
Cooperative
|
$48.00
|
|
Insurance mutual
|
$106.00
|
|
Fraternal benefit society
|
$41.00
|
|
Syndicate of co-ownership
|
$41.00
|
|
Non-profit organization
|
$41.00
|
Registration fees are set at zero for the first registration year and the year following the year of registration.
Use the keyword Fee-OV to override the amount of registration fees of the Registre des entreprises calculated by DT Max.
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Deleted keywords
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From the Clean-ITC keyword group, pertaining to federal Schedule 31:
-
Amount.itc: Amount of clean economy investment tax credit
-
Recapture.itc: Recapture of clean economy investment tax credit
-
From the Cryptoassets keyword group, pertaining to Quebec Form TP-21.4.39:
-
Contact-FirstName: First name of contact person
-
Contact-LastName: Last name of contact person
-
From the Crypto-Transaction keyword subgroup in the Cryptoassets keyword group, pertaining to Quebec Form TP-21.4.39:
-
Number-Units: Total number of units
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New options
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For the keyword SR&EDTaxCrQ pertaining to Quebec Form RD-1029.8.CR:
RD-1029.8.CR - R&D/pre-comm. (yr start after 25/03/2025)
-
For the keyword QC-ExpendLimOV pertaining to Quebec Form RD-1029.8.CR:
RD-1029.8.CR - expenditure limit allocation
-
For the new keyword Employee.q in the SR&EDTaxCrQ group, pertaining to Quebec Form RD-1029.8.CR:
Salary or wages for R&D activities
Salary or wages for pre-commercialization activities
-
For the new keywords Exclusion-Alloc and ExpLim-Alloc in the SR&EDTaxCrQ group, pertaining to Quebec Form RD-1029.8.CR:
Amount for R&D activities
Amount for pre-commercialization activities
-
For the new keyword Employer.q in the Employee.q subgroup within the SR&EDTaxCrQ group, pertaining to Quebec Form RD-1029.8.CR:
Corporation or partnership
Non-arms's length subcontractor
-
For the new keyword Salary-Type in the Employee.q subgroup within the SR&EDTaxCrQ group, pertaining to Quebec Form RD-1029.8.CR:
Salary or wages for direct activities
Salary or wages for support activities
-
For the new keyword Salary-OthInfo in the Employee.q subgroup within the SR&EDTaxCrQ group, pertaining to Quebec Form RD-1029.8.CR:
Portion of salary entitling corp. to another credit
Basic personal amount for employee
Total salary or wages paid to the employee
-
For the new keyword Assistance.s in the SR&EDTaxCrQ group, pertaining to Quebec Form RD-1029.8.CR:
Assist. received by corp. member of a partnership - R&D
Assist. received by corp. member of a partn. - pre-comm.
Assist./benefit/advant. capital expenditures - R&D
Assist./benefit/advant. capital expenditures - pre-comm.
Assist. cap. exp. received by corp member of partn. - R&D
Ass. cap. exp. received by corp member of partn. - pre-comm
Assist./benefit/advant. consideration paid - R&D
Assist./benefit/advant. consideration paid - pre-comm.
Assist. consid. paid by corp. member of a partn. - R&D
Assist. consid. paid by corp. member of a partn. - pre-comm
-
For the new keyword CrAssistRepay in the SR&EDTaxCrQ group, pertaining to Quebec Form RD-1029.8.CR:
Tax cr. for assist./benefit/advant. repaid - R&D
Tax cr. for assist./benefit/advant. repaid - pre-comm
-
For the new keyword Consideration-Pay in the SR&EDTaxCrQ group, pertaining to Quebec Form RD-1029.8.CR:
Consideration paid to arm's-length subcontractor - R&D
Consideration paid to arm's-length subcontractor - pre-comm
Consideration paid to non-arm's-length subcontr. - R&D
Consideration paid to non-arm's-length subcontr. - pre-comm
Portion of payment made under a contract - R&D
Portion of payment made under a contract - pre-comm
-
For the new keyword Capital-Exp in the SR&EDTaxCrQ group, pertaining to Quebec Form RD-1029.8.CR:
Capital expenditures for the acquisition of property - R&D
Capital expenditures for the acq. of property - pre-comm
-
For the new keyword CreditOV.sr in the SR&EDTaxCrQ group, pertaining to Quebec Form RD-1029.8.CR:
R&D and pre-commercialization - R&D
R&D and pre-commercialization - Pre-commercialization
-
For the keyword Credit-Types within the Cred-Film group, pertaining to federal Schedule 423:
Major production services tax credit
-
For the keyword Asset-Code.cl within the CCA-Class.cl subgroup in the Clean-ITC group, pertaining to federal Schedule 75:
01 - Wind energy conversion systems
02 - Small-scale hydro-electric installation
03 - Photovoltaic equipment
04 - Water-current, tidal or wave energy equipment
05 - Geothermal energy equipment
06 - Active solar heating equipment
07 - Ground-source heat pump systems
08 - Non-road electric vehicle charging equipment
09 - Fixed location energy storage equipment
10 - Pumped hydroelectric energy storage
11 - Hydrogen refuel. equipment for non-road auto equipment
12 - Air-source heat pump systems
13 - Concentrated solar energy equipment
14 - Small modular nuclear reactor
15 - Non-road zero-emission automotive equipment
-
For the keyword Letter-Data pertaining to the client letter:
%98 RD-1029.8.EN - Agreement - R&D/pre-commercialization [0=No, 1=Yes]
%113 CO-1029.8.36.EK - Agreement - tax credit for resources [0=No, 1=Yes]
%115 TP-1079.8.BE - Ownership of foreign property [0=No, 1=Yes]
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For the keyword Resource-Type in the Resource-Tax-Cr group, pertaining to Quebec Form CO-1029.8.36.EM:
Expl. - no min. res. (Critical & strategic minerals)
Expl. - no min. res. (Other min. resources)
Expl. - min. resource (Critical & strategic minerals)
Expl. - min. resource (Other min. resources)
Exploration exp. - new natural resources after 25/03/25
Renewable and conservation expenses after 25/03/25
-
For the keyword Resource-Exp in the Resource-Tax-Cr group, pertaining to Quebec Form CO-1029.8.36.EM:
Eligible expenses in 48 months prior to start of year
-
For the keyword Resource-Exp.re in the RelatedParty group, pertaining to Quebec Form CO-1029.8.36.EM:
Eligible expenses in 48 months prior to start of year
Eligible expenses of corp. in part joint venture for the yr
Eligible expenses of corp. during whole year
-
For the keyword Attachments in the Foreign-Info group, pertaining to federal Form T1142:
Supporting documents are attached
-
For the keyword Attachments in the Foreign-Info group, pertaining to federal Form T1141:
Documents reported in Section A
Documents reported in Section B
Documents reported in Section C
Documents reported in Section D
-
For the keyword Partner-Alloc.cl in the Clean-ITC group, pertaining to federal Schedule 74:
Clean hydrogen ITC allocated from partnerships
Clean hydrogen ITC recapture allocated from partnership
Clean hydrogen ITC recovery tax allocated from partnership
-
For the keyword Asset-Code.cl in the Clean-ITC group, pertaining to federal Schedule 74:
01 - Electrolyser used ASA to produce hydrogen
02 - Oth. equip. used ASA or to produce H from electrolysis
03 - Reformer used ASA to produce hydrogen
04 - Oth. equip. used ASA or to produce H from hydrocarbons
05 - Purify/compress/on-site storage equipment used ASA
06 - Clean ammonia equipment
07 - Dual-use electricity and heat equipment
08 - Dual-use hydrogen and ammonia equipment
09 - Project support equipment
-
For the keyword Election.cl in the Clean-ITC group, pertaining to federal Schedule 74:
1st elect. - delay 1st day compliance period by one year
2nd elect. - delay 1st day compliance period by one more yr
-
For the new keyword Percentage.cl within the CCA-Class.cl keyword subgroup in the Clean-ITC group, pertaining to federal Schedule 74:
Prop. used % for qual. clean hydrogen proj.
Prop. used % for clean hydrogen prod.
Prop. used % for clean ammonia prod.
Specified % for clean hydrogen
Specified % for clean ammonia
-
For the new keyword Spec-Percent within the CCA-Class.cl keyword subgroup in the Clean-ITC group, pertaining to federal Schedule 74:
Specified % used to calculate prev. ITC
Specified % that would have applied
-
For the new keyword Operation-Year in the Clean-ITC group, pertaining to federal Schedule 74:
First operating year
Second operating year
Third operating year
Fourth operating year
Fifth operating year
-
For the new keyword Sale-Info in the Clean-ITC group, pertaining to federal Schedule 74:
Corporation is vendor
Corporation is purchaser
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For the new keyword CarbonIntensity in the Clean-ITC group, pertaining to federal Schedule 74:
Expected carbon intensity
Average actual carbon intensity
Deemed average actual carbon intensity
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For the keyword Production-Date in the Cred-Film group, pertaining to federal Schedule 422 and Schedule 423:
Actual or anticipated production completion date
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For the new keyword Amount.m within the Credit-Types keyword subgroup in the Cred-Film group, pertaining to federal Schedule 423:
Total accredited qualified BC major production exp.
Total non BC-based labour exp. included in major prod. exp.
Accredited qualified BC labour exp. for major prod. tax cr.
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For the keyword ProvCreditOV pertaining to federal Schedule 5:
Repayment of Ontario made manufacturing ITC
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For the keyword Doc-ID in the Efile-Federal keyword group:
Sch 5 MB rental housing construction incentive certificate
T1197 Major production certificate
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For the keyword Eligible-Exp in the Digital-Media group, pertaining to federal Schedule 429:
Eligible salary and wages after August 31, 2025
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For the keywords Tax-Credit-Add and Tax-Credit-Ded in the NetIncome group, pertaining to Quebec Form CO-17.A.1:
112 R&D/pre-commercialization - R&D component
113 R&D/pre-commercialization - Pre-comm. component
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For the keyword ExclPropInc in the IncomeSource group, pertaining to federal Schedule 7:
Taxable dividends deductible under paragraph 113(1)(c)
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For the keyword Special-Tax pertaining to the Quebec CO-17 return:
103 R&D and pre-commercialization
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For the keyword Type-Cryptoasset within the Crypto-Transaction keyword subgroup in the Cryptoassets group, pertaining to Quebec Form TP-21.4.39:
Private cryptocurrency
Stablecoins
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Revised options
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For the keyword SR&EDTaxCrQ pertaining to Quebec Form RD-1029.8.6:
RD-1029.8.6 University research (yr start bef. 26/03/2025)
RD-1029.8.6 Eligible research (yr start bef. 26/03/2025)
RD-1029.8.6 Research consortium (yr start bef. 26/03/2025)
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For the keyword SR&EDTaxCrQ pertaining to Quebec Form RD-1029.8.9.03:
RD-1029.8.9.03 - Consortium fees (yr start bef. 26/03/2025)
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For the keyword SR&EDTaxCrQ pertaining to Quebec Form RD-1029.7:
RD-1029.7 - Salaries and wages (yr start before 26/03/2025)
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For the keyword SR&EDTaxCrQ pertaining to Quebec Form RD-1029.8.16.1:
RD-1029.8.16.1 - Pre-comp. res. (yr start bef. 26/03/2025)
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For the keyword DesignCrQ pertaining to Quebec Form CO-1029.8.36.5:
Outside consulting contract (CO-1029.8.36.5)
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For the keyword Design-Cr pertaining to Quebec Form CO-1029.8.36.7:
In-house design activity (CO-1029.8.36.7)
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For the keyword TechAdapt-TaxCr pertaining to Quebec Form CO-1029.8.21.22:
Tech. adaptation services (year start before 26/03/2025)
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For the keyword Wages.ebus within the NameEmployee keyword subgroup in the E-Business group, pertaining to Quebec Form CO-1029.8.36.DA:
Basic personal amount for employee (TYS after 31/12/24)
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For the keyword Resource-Type in the Resource-Tax-Cr group, pertaining to Quebec Form CO-1029.8.36.EM:
Expl. - no min. resource (Near/Far North) before 26/03/25
Expl. - no min. resource (Elsewhere in Qc) before 26/03/25
Expl. - no oil or gas well (Near/Far North) before 26/03/25
Expl. - no oil or gas well (Elsewhere in Qc) bef. 26/03/25
Expl. - mineral resource (Near/Far North) before 26/03/25
Expl. - mineral resource (Elsewhere in Qc) before 26/03/25
Exploration exp. - new natural resources before 26/03/25
Renewable and conservation expenses before 26/03/25
Expl. - oil or gas well (Near/Far North) before 26/03/25
Expl. - oil or gas well (Elsewhere in Qc) before 26/03/25
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For the keyword Expenses.re within the Resource-Type keyword subgroup in the Resource-Tax-Cr group, pertaining to Quebec Form CO-1029.8.36.EM:
Mineral resource expenses
Other mineral resource expenses
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For the keyword Eligible-Exp in the Digital-Media group, pertaining to federal Schedule 429:
Eligible salary and wages before September 1, 2025
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For the Crypto-Transaction keyword subgroup within the Cryptoassets group, pertaining to Quebec Form TP-21.4.39:
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Deleted options
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From the keyword ProvITCExp in the CCA-Class keyword group, pertaining to federal Schedule 392:
Data processing buildings purchased - Man.
Data processing buildings leased - Man.
Data processing centre property purchased - Man.
Data processing centre property leased - Man.
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From the keyword AAII.his in the CorpHistory keyword group:
Elig portion tax. capital gain (other than active assets)
Elig portion cap. loss and ABIL (other than active assets)
Total income from property
Amounts in respect of a life insurance policy
Exempt income
Amounts received from AgriInvest Fund No. 2
Dividends from connected corporations
Business income from an interest in a trust
Total losses from property
Amount deducted under subsection 91(4)
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From the keyword ProvCr-Alloc in the CCA-Class keyword group, pertaining to federal Schedule 392:
Credit allocated from a partnership - sch. 392
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From the keyword Crypto-Transaction keyword subgroup within the Cryptoassets group, pertaining to Quebec Form TP-21.4.39:
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From the keyword Qc-OtherInfo within the CharityReturn keyword group, pertaining to Quebec Form TP-985.22:
Amount deemed spent on activities
December 17, 2025
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