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Training Manual 2012
T1 Advanced
© 2013 Dr Tax Software Inc. All rights reserved. The use of DT Max is regulated by a license agreement
Table of contents
Introduction
5
New DT Max features
5
Foreign Capital Gains
5
Child Tax Benefit estimate for shared custody and status changes
6
2012 Tax Changes
6
Federal
6
Mandatory Internet Filing
6
Information about your residence changes
7
Tax on excess employees profit-sharing plan (EPSP) amounts (Line 418 of Schedule 1)
7
Family caregiver amount (FCA)
8
Canada Pension Plan changes
8
Medical Expenses - Prescribed blood coagulation monitors
9
Prince Edward Island
Prince Edward Island volunteer firefighter tax credit (line 83)
Ontario
The Ontario healthy homes renovation tax credit (ON479, Line 4)
Manitoba
Nutrient management tax credit (MB479, Line 57)
Saskatchewan
9
9
9
9
13
13
13
Home buyers’ amount (SK428, Line 5837)
13
Active families benefit
13
Saskatchewan graduate tuition tax credit
14
Alberta
Increased rate for unclaimed donations of previous years (Line 5895, AB428)
British Columbia
14
14
14
Children’s fitness amount (BC428, Line 5838)
14
Children’s arts amount (BC428, Line 5841)
14
Seniors’ home renovation tax credit (BC479, Line 1)
15
Yukon
18
Family Caregiver Amount (FCA)
18
Children’s arts amount (Line 5841, YT428)
18
Quebec
18
Tax credit for workers 65 or older (TP-1, line 391)
18
Independent living tax credit for seniors (TP-1, Line 462, code 24)
19
Increase in the contribution rate for the Québec Pension Plan (QPP)
20
Tax credit for recent graduates working in remote resource regions
21
The Client List
22
Customizing the Client List
22
Adjusting the width of a client list heading:
23
Adjusting the position of a client list heading:
23
Printing and Exporting Client List Data
23
Printing
23
Exporting
24
Unlocking Client Files
24
Processing Statuses and Client Management
24
The Client Database
25
Cloning
25
To clone a family member
The DT Max Family Unit
26
27
Data Entry
27
Data Entry Screen Toolbar
28
Structure of the Data Entry Screen
28
The DT Max SmartStart Input Assistant
28
Client Profile
29
Compatibility with DT Max Classic
30
The Keyword System
30
Keyword Types
30
Numeric Keyword
31
Alphanumeric Keywords
31
Option Keywords
31
Compound Keywords
31
Paragraph Keywords
31
Keyword Groups
31
Entering Client Information
32
Repeating Keywords
32
Keyword Abbreviations
32
Keyword Aliases
33
Using Text Macros
33
Setting up Text Macros
33
Using Text Macros
34
Note Attached to a Keyword
34
Checking Individual Keywords
34
Carry forward and Historical Amounts
34
Carry forwards from Previous Years
34
Errors / Warnings in Data
35
Deleting Data
35
Single item
35
Multiple items
36
Right-Hand Side Display
36
Copying Marked Keyword Data
36
Plans
36
Entering Data in Plans
37
Calculating Plans
37
Viewing Plans
37
Printing Plans
37
Batch Printing of Keywords
37
Customized Input Sheets
37
Data Entry Troubleshooting
37
Keyword Information
37
Keyword Properties
38
Finding a Keyword in a Client’s File
38
Finding the Right Keyword
38
Context-Sensitive Online Keyword Help
39
Correcting Efile Errors
40
Displaying the Tax Return
40
Scrolling Through the Tax Return
40
Zoom in / Zoom out
40
Modifying the Tax Return
40
Verifying Plans
40
Forms Manager
41
Setting up
41
Printing Conditions
42
Print if Required (paper)
42
Print if Required (Efile or paper)
42
Print if Data Exists
42
Do Not Print
42
Reset to Company's Defaults
42
Reset to DT Max defaults
42
Restoring Forms Manager settings
42
Making a diskette backup of the INI files
43
Restoring the INI files
43
APPENDIX – TAX AND CREDIT RATES
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Introduction
Dr Tax Software Inc., Canada’s Tax Software Company, is the largest 100% Canadian-owned and operated
Income Tax Software Company and has been producing Canadian tax compliance software for Canadian tax
professionals for over 20 years. Its professional tax suite, DT Max, includes personal (T1), corporate (T2) and
trust (T3) programs.
The DT Max line of products is uniquely designed to offer speed and reliability, thanks to its data collection
system and powerful client management tools that make it second to none.
DT Max uses a simple yet efficient method of data entry that results in processing speeds 30 to 40 % higher
than with competitive software. This method also enables a more global, optimized treatment of family data.
The purpose of this workshop is to acclimatize Intermediate users to be up-to-date with a maximized
implementation of DT Max’s advanced features and the familiarity of the 2012 tax changes.
For more information about Dr Tax Software Inc. and its products and services, please visit our website at
http://www.dtmax.ca./
New DT Max features
The 2011 version of DT Max T1 introduces several major new features that will enrich user experience, provide
more processing controls and accelerate tax return throughput. Here is brief description of these new features:
Foreign Capital Gains
As of the 2012 taxation year, all foreign capital gains transactions can be entered directly into the FOREIGN-INC
keyword group. You will no longer be required to make a double entry for the transaction and the calculation of
the Foreign Tax Credit.
The keyword CAPGAINTYPE.FI has been added in order to enter the capital gains transaction within the
FOREIGN-INC keyword group
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Child Tax Benefit estimate for shared custody and status changes
As of the 2012 taxation year, DT Max will provide a calculation for shared custody and status change cases
when producing the Child Tax Benefit estimate. New keyword CTB-CHILD-OV has been added to trigger this
calculation. This keyword must be entered in the dependant’s file.
When choosing “The child is in shared custody” within CTB-CHILD-OV, DT Max will prorate the estimated Child
Tax Benefit payments by 50%.
If there was a status change during the year, choose the option “Situation changed during the period”. Indicate
the type of change and the months for which the change applies.
2012 Tax Changes
The following paragraphs will list the major tax changes for each jurisdiction. Rate changes will be indicated at
the end of this document.
Federal
Mandatory Internet Filing
If you are an individual, a corporation or a partnership, and you accept payment to prepare more than 10 T1
General income tax and benefit returns or more than 10 T2 corporation income tax returns per year, you must
file those returns electronically. An employee who prepares returns as part of their work duties is not a tax
preparer.
The following returns do not need to be filed electronically:
• returns for tax years before 2012;
• T1 General income tax and benefit returns filed after November 30;
• excluded T1 returns; and
• T2 returns with restrictions.
Other exceptions apply if you are a tax preparer who:
• applied to use EFILE, but was not accepted; or
• had EFILE privileges suspended or revoked.
A new line has been added to the T1 General that indicates your EFile agent number on your client’s tax return.
This line will be included in the bar code generated with the tax return.
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Source: http://www.cra-arc.gc.ca/esrvc-srvce/tx/prprrs/mndtrylctrncflng-eng.html
Information about your residence changes
Two new questions have been added by the CRA in the “Information about your residence section of the T1:
DT Max Data Entry
For the first question, enter the date using the keyword DATE-OF-MOVE within the STREET keyword group.
For the second question, choose Yes or No to the HOMEADDRESS-MAIL keyword, located within the STREET
keyword group.
Tax on excess employees profit-sharing plan (EPSP) amounts (Line 418 of Schedule 1)
To ensure that EPSPs are used for their intended purposes, Budget 2012 proposes a targeted measure to
discourage excessive employer contributions. This proposal introduces a special tax payable by a specified
employee on an “excess EPSP amount”. In general terms, an “excess EPSP amount” will be the portion of an
employer’s EPSP contribution, allocated by the trustee to a specified employee, that exceeds 20 per cent of the
specified employee’s salary received in the year by the specified employee from the employer. The new tax will
be added to Federal Tax on line 418 of Schedule 1.
The special tax will be made up of two components. The first component will be equal to the top federal marginal
tax rate of 29 per cent. The second component will be equal to the top marginal tax rate of the province of
residence of the specified employee and will be shared with provinces and territories participating in a Tax
Collection Agreement. See the table below for the combined tax rates.
A new deduction, on line 229 of the Federal tax return, will be introduced to ensure that an excess EPSP amount
is not also subject to regular income tax. A specified employee will, however, not be able to claim any other
deductions or credits in respect of an excess EPSP amount.
“Specified employee” is defined in subsection 248(1) of the Income Tax Act and generally includes an employee
who has a significant equity interest in their employer or who does not deal at arm’s length with their employer.
A new form, the RC359, has been created to calculate the new special tax.
Source: 2012 Budget
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Family caregiver amount (FCA)
If you have a dependant with an impairment in physical or mental functions, you may be eligible to claim an
additional amount of $2,000 for one or more of the following amounts:
•
•
•
•
•
spouse or common-law partner amount (line 303);
amount for an eligible dependant (line 305);
amount for children born in 1995 or later (line 367) (this claim takes precedence over the eligible
dependant claim);
amount for infirm dependants age 18 or older (line 306); or
caregiver amount (line 315).
The dependant with the impairment must be:
•
•
an individual 18 years of age or older and dependent on you because of an impairment in physical or
mental functions; or
a child under 18 years of age, with an impairment in physical or mental functions. The impairment must
be prolonged and indefinite and the child must be dependent on others for assistance in attending to
personal needs and care when compared to children of the same age.
You must have a signed statement from a medical doctor saying when the impairment began and what the
duration of the impairment is expected to be. For children under 18 years of age, the statement should also say
that the child, because of an impairment in physical or mental functions, is for an indefinite duration, dependent
on others. This dependence means they need much more assistance for their personal needs and care
compared to children of the same age. You can claim the FCA for more than one eligible dependant.
Schedule 5 will be used to calculate the non-refundable tax credits with the Family Caregiver Amount.
Source: 5000-G General Guide
DT Max Data Entry
DT Max will calculate the Family Caregiver amount automatically for spouses or dependants that have an
infirmity. In order to indicate an infirmity for a spouse or a dependant, complete the keyword group INFIRMITY in
their files.
Canada Pension Plan changes
Contribution changes
All workers aged 60 to 65 will be required to make CPP contributions—even if they are receiving a CPP or QPP
retirement pension.
Workers who are 65 to 70 years of age and who are receiving a CPP or QPP retirement pension will be required
to contribute unless they have elected to stop their CPP contributions. To elect to stop contributing to the CPP,
workers will have to be at least 65 years of age and do the following:
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•
Employees (who may also have self-employment income) will have to complete Form CPT30, Election
to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election and give a copy to
their employer. In addition, employees should send the original to the Canada Revenue Agency (CRA).
The election will take effect on the first day of the month after the employee gives the form to their
employer. Note: The CRA has been accepting Form CPT30 since December 1, 2011, but only from
those employees who as of December 31, 2011 are at least 65 years of age and in receipt of a CPP or
QPP retirement pension.
•
Self-employed workers will have to complete Schedule 8, CPP Contributions on Self-Employment and
Other Earnings, when they file their income tax and benefit return for 2012 or any subsequent year. The
election will be effective on the first day of the month referred to in Schedule 8.
Source: http://www.cra-arc.gc.ca/nwsrm/txtps/2011/tt111212-eng.html
Medical Expenses - Prescribed blood coagulation monitors
Prescribed blood coagulation monitors for individuals who require anti-coagulation therapy are now eligible as
medical expenses.
Source: 5000-g – General Guide
Prince Edward Island
Prince Edward Island volunteer firefighter tax credit (line 83)
You can claim this amount if you met the rules for claiming the amount on line 362 of federal Schedule 1. If you
qualify for this credit, enter $500 on line 83 of Form PE428. You must claim the federal credit in order to claim
the PEI equivalent.
Note
Only residents of Prince Edward Island are eligible for this amount. If you are not a resident of Prince Edward
Island, you cannot claim this refundable tax credit in calculating your Prince Edward Island tax even though you
may have received income from a source inside Prince Edward Island in 2012.
If you are preparing a return for a person who died in 2012, you can claim this credit on the deceased person’s
final return if he or she was a resident of Prince Edward Island on the day of death and met all of the conditions.
Source: 5002-PC
DT Max Data Entry
In order to claim the Volunteer Firefighters' Tax Credit, add the keyword FIREFIGHTERS, and choose “Yes”.
Ontario
The Ontario healthy homes renovation tax credit (ON479, Line 4)
The Ontario healthy homes renovation tax credit has been introduced to help with amounts paid or incurred for
permanent home renovations.
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You may be eligible for this credit if, at the end of 2012:
•
•
•
you were a resident of Ontario;
you were a senior (65 years of age or older) or a non-senior living with a family member who is a senior;
and
you, or someone on your behalf, paid or incurred eligible expenses after September 30, 2011, and
before January 1, 2013 to your principal residence or the land on which your principal residence is
situated.
A family member includes a parent, step-parent, grandparent, in-law, sibling, spouse, common-law partner, aunt,
uncle, great-aunt, great-uncle, child, step-child, grandchild, niece, or nephew
.
If you are a senior, for this credit, a principal residence is a residence in Ontario that you occupy or expect to
occupy by the end of 2014.
If you are not a senior, for this credit, a principal residence is a residence in Ontario that you occupy or expect to
occupy by the end of 2014 with a family member who is a senior.
Eligible expenses are expenditures for improvements to the principal residence or to the land on which the
principal residence is situated that:
•
•
allow a senior to gain access to, or to be more mobile or functional within, the home or on the land; or
reduce the risk of harm to a senior within the home or on the land or in gaining access to the home or
the land.
The improvements must be of an enduring nature and be integral to the home or land.
You can claim the lesser of $10,000 and the amount of eligible expenses that you, or someone on your behalf,
paid or incurred related to your principal residence. If you occupied more than one principal residence at
different times between October 1, 2011, and December 31, 2012, eligible expenses that you paid or incurred for
one or more of those residences would qualify for the credit.
The combined amount that you or your spouse or common-law partner can claim cannot exceed $10,000.
However, if on December 31, 2012, you and your spouse or common-law partner occupied separate principal
residences for medical reasons or because of a breakdown in your marriage or common-law relationship for a
period of 90 days or more, each spouse or common-law partner can claim up to $10,000 of eligible expenses. If
you occupied separate principal residences for medical reasons, use Form ON-BEN and place a tick beside box
6089 in Part A. Enter your spouse or common-law partner’s address under “Involuntary separation” in Part C on
the back of the form. Attach Form ON-BEN to your return.
If you shared a principal residence with one or more family members, one of you may claim the entire amount of
eligible expenses, or all members may each claim a portion of the expenses. The combined amount that can be
claimed by all family members is the lesser of $10,000 and the amount of eligible expenses paid.
If someone not living with you or not related to you paid for the qualifying home renovation to your principal
residence, you could still claim the credit. You should obtain and keep the supporting documents.
Note
If an eligible expense also qualifies as medical expenses, you can claim both the medical expenses and the
Ontario healthy homes renovation tax credit for that expense.
Deceased Individuals
You can claim the Ontario healthy homes renovation tax credit on a deceased person’s final return if:
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the deceased person was a senior or would have turned 65 years of age by December 31, 2012, and is
otherwise eligible, or
the deceased person was a family member of a senior or of a person who would have turned 65 years
of age by December 31, 2012, and is otherwise eligible.
If you lived with, or expected by the end of 2014 to live with, a family member who, immediately before death,
was a senior or who would have turned 65 years of age by December 31, 2012, and you are otherwise eligible,
you can claim this credit on your return.
Bankruptcy
The Ontario healthy homes renovation tax credit can be claimed on your pre- or post-bankruptcy return
depending on when the eligible expenses were paid or became payable.
Eligible Expenses
Some examples of eligible expenses include:
• certain renovations to permit a first-floor occupancy or secondary suite for a senior;
• grab bars and related reinforcements around the toilet, bathtub, and shower;
• handrails in corridors;
• wheelchair ramps, stair/wheelchair lifts, and elevators;
• walk-in bathtubs;
• wheel-in showers;
• widening of passage doors;
• lowering of existing counters/cupboards;
• installation of adjustable counters/cupboards;
• light switches and electrical outlets placed in accessible locations;
• door locks that are easy to operate;
• lever handles on doors and taps, instead of knobs;
• pull-out shelves under the counter to enable work from a seated position;
• non-slip flooring in the bathroom;
• a hand-held shower on an adjustable rod or high-low mounting brackets;
• additional light fixtures throughout the home and at exterior entrances;
• swing clear hinges on doors to widen doorways;
• creation of knee space under the basin to enable use from a seated position (and insulation of any hotwater pipes);
• relocation of tap to front or side for easier access;
• hands-free taps;
• motion-activated lighting; and
• touch-and-release drawers and cupboards.
Expenses not eligible
Expenses are not eligible if their primary purpose is to increase the value of the home or if they are for annual,
recurring, or routine repair, maintenance, or service. Examples of ineligible expenses include:
•
•
•
•
general maintenance – such as plumbing or electrical repairs;
repairs to a roof;
aesthetic enhancements such as landscaping or redecorating;
installation of new windows or regular flooring;
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installation of heating or air conditioning systems; and
replacement of insulation.
Devices are not eligible. These include:
•
•
•
•
•
•
•
equipment for home medical monitoring;
equipment for home security (anti-burglary);
wheelchairs;
walkers;
vehicles adapted for people with mobility limitations;
side swing ovens and appliances with front-located controls; and
fire extinguishers, smoke alarms, and carbon monoxide detectors.
Services are not eligible. These include:
•
•
•
•
security or medical monitoring services;
home care services;
housekeeping services; and
outdoor maintenance and gardening services.
How to claim
Complete Schedule ON(S12). Enter the amount from line 5 beside box 6311 of Form ON479; then enter 15% of
this amount on line 4 of Form ON479.
Source: 5006-PC
DT Max Data Entry
Within the MEDICAL keyword group, you will find the secondary keyword MED-HOME-RENOV. Enter the date,
description and amount of the medical expense that is eligible for the healthy homes renovation credit.
The following keywords have also been added for additional entries:
ELIG-MED-FED: Use the keyword Eligible-Med-Fed to indicate whether or not the expense is eligible as a
Federal medical expense.
SUPPLIER-NAME: Supplier or contractor name.
SUPPLIER-GST-HST: Supplier or contractor GST/HST Number (if applicable)
HOMES-RENOV-ASS: Amount of government assistance received or receivable
HOMES-REN-OTHER: Amount claimed by other eligible individuals (other than spouse)
HOMES-ADDRESS: Address where the home renovations were made.
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Manitoba
Nutrient management tax credit (MB479, Line 57)
You can claim this credit if, in 2012, you were carrying on the business of farming in Manitoba as a sole
proprietor or as a general partner in a partnership that is carrying on the business of farming in Manitoba and
had incurred eligible nutrient management equipment expenditures.
Eligible expenditures refer to the capital cost of solid-liquid separation systems, anaerobic digesters, gravity
settling tanks, manure treatment systems, manure composting facilities, and storage tanks suitable for winter
manure storage if you have fewer than 300 animal units. The equipment must have been acquired and available
for use after April 17, 2012.
Enter the amount of your credit on line 57 of Form MB479.
Source: 5007-PC
DT Max Data Entry
A new keyword, NUTRIENTMANGEXP has been added to the PROV-CREDIT keyword group to indicate the
eligible expenditures.
Saskatchewan
Home buyers’ amount (SK428, Line 5837)
You can claim this amount if the rules are met for claiming the amount on line 369 of federal Schedule 1.
You can claim an amount of $10,000 for the purchase of a qualifying home made after December 31, 2011 (date
of sale identified in the purchase agreement of the home).
The claim can be split between you and your spouse or common-law partner, but the combined total cannot
exceed $10,000.
When more than one individual is entitled to the amount (for example, when two people jointly buy a home), the
total of all amounts claimed cannot exceed $10,000.
Source: 5008-PC
DT Max Data Entry
Enter the keyword HOME-BUYERS-AMT to claim both the Federal and provincial credit.
Active families benefit
The active families benefit has changed. It can now be claimed for children of 18 years of age or younger on the
last day of the year in which the eligible fees were paid.
Source: 5008-PC
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Saskatchewan graduate tuition tax credit
The graduate retention program has changed. The new Saskatchewan graduate tuition tax credit is now on
Form SK428, Saskatchewan Tax, and is used to reduce your Saskatchewan tax payable. If you do not need all
of your credit to reduce your provincial tax to zero, any unused credit can be claimed as the graduate tuition
refund on Form SK479, Saskatchewan Credits.
The new Form RC360, Saskatchewan Graduate Retention Program, is used to determine these amounts.
Source: 5008-PC
Alberta
Increased rate for unclaimed donations of previous years (Line 5895, AB428)
The provision for an increased credit rate for unclaimed donations of the previous years has expired. Line 5895
has been removed.
British Columbia
Children’s fitness amount (BC428, Line 5838)
You can claim this amount if the rules are met for claiming the amount on line 365 of federal Schedule 1. Enter
on line 5838 the amount you claimed on line 365 of your federal Schedule 1.
Note
Only residents of British Columbia are eligible for this amount. If you are not a resident of British Columbia, you
cannot claim this non-refundable tax credit in calculating your British Columbia tax even though you may have
received income from a source inside British Columbia in 2012.
Source: 5010-PC
DT Max Data Entry
Add the keyword SPORT-RECREATION in the child’s file to claim both the federal and provincial fitness
amount.
Children’s arts amount (BC428, Line 5841)
You can claim this amount if the rules are met for claiming the amount on line 370 of federal Schedule 1. Enter
on line 5841 the amount you claimed on line 370 of your federal Schedule 1.
Note
Only residents of British Columbia are eligible for this amount. If you are not a resident of British Columbia, you
cannot claim this non-refundable tax credit in calculating your British Columbia tax even though you may have
received income from a source inside British Columbia in 2012.
Source: 5010-PC
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DT Max Data Entry
Add the keyword ARTS-AMOUNT in the child’s file to claim both the federal and provincial fitness amount.
Seniors’ home renovation tax credit (BC479, Line 1)
You may be eligible for this credit if, at the end of 2012, you met all of the following conditions:
•
•
•
you were a resident of British Columbia;
you were a senior (65 years of age or older) or a non-senior living with a family member who is a senior;
and
you, or someone on your behalf, paid or incurred eligible expenses after March 31, 2012, and before
January 1, 2013, to your principal residence or the land on which your principal residence is situated.
A family member includes a parent, step-parent, grandparent, in-law, sibling, spouse, common-law partner, aunt,
uncle, great-aunt, great-uncle, child, step-child, grandchild, niece, or nephew.
If you are a senior, a principal residence is a residence in British Columbia that you occupy or expect to occupy
by the end of 2014.
If you are not a senior, a principal residence is a residence in British Columbia that you occupy or expect to
occupy by the end of 2014 with a family member who is a senior.
Eligible expenses are expenditures for improvements to the principal residence or to the land on which the
principal residence is situated that:
•
•
allow a senior to gain access to, or to be more mobile or functional within, the home or on the land; or
reduce the risk of harm to a senior within the home or on the land or in gaining access to the home or
the land.
The improvements must be of an enduring nature and be integral to the home or land. See the next page for a
list of eligible expenses.
You can claim the lesser of $10,000 and the amount of eligible expenses that you, or someone on your behalf,
paid or incurred related to your principal residence. If you occupied more than one principal residence at
different times between April 1, 2012, and December 31, 2012, eligible expenses that you paid or incurred for
one or more of those residences would qualify for the credit.
The combined amount that you or your spouse or common-law partner can claim cannot exceed $10,000.
However, if on December 31, 2012, you and your spouse or common-law partner occupied separate principal
residences for medical reasons or because of a breakdown in your marriage or common-law relationship for a
period of 90 days or more, each spouse or common-law partner can claim up to $10,000 of eligible expenses. If
you occupied separate principal residences for medical reasons, use Form BC479 and place a tick beside box
6089.
If you shared a principal residence with one or more family members, one of you may claim the entire amount of
eligible expenses, or all members may each claim a portion of the expenses. The combined amount that can be
claimed by all family members is the lesser of $10,000 and the amount of eligible expenses paid.
If someone not living with you or not related to you paid for the qualifying home renovation to your principal
residence, you could still claim the credit. You should obtain and keep the supporting documents in case we ask
to see them at a later date.
Note
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If an eligible expense also qualifies as medical expenses, you can claim both the medical expenses and the
British Columbia seniors’ home renovation tax credit for that expense.
You must reduce your eligible expenses by the amount of any government assistance you received or expect to
receive that is related to the eligible expenses.
Deceased individuals
You can claim the British Columbia seniors’ home renovation tax credit on a deceased person’s final return if:
• the deceased person was a senior or would have turned 65 years of age by December 31, 2012, and is
otherwise eligible, or
• the deceased person was a family member of a senior or of a person who would have turned 65 years
of age by December 31, 2012, and is otherwise eligible
If you lived with, or expected by the end of 2014 to live with, a family member who, immediately before death,
was a senior or who would have turned 65 years of age by December 31, 2012, and you are otherwise eligible,
you can claim this credit on your return.
Bankruptcy
The B.C senior homes renovation tax credit can be claimed on your pre- or post-bankruptcy return depending on
when the eligible expenses were paid or became payable.
Eligible Expenses
Some examples of eligible expenses include:
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
certain renovations to permit a first-floor occupancy or secondary suite for a senior;
grab bars and related reinforcements around the toilet, bathtub, and shower;
handrails in corridors;
wheelchair ramps, stair/wheelchair lifts, and elevators;
walk-in bathtubs;
wheel-in showers;
widening of passage doors;
lowering of existing counters/cupboards;
installation of adjustable counters/cupboards;
light switches and electrical outlets placed in accessible locations;
door locks that are easy to operate;
lever handles on doors and taps, instead of knobs;
pull-out shelves under the counter to enable work from a seated position;
non-slip flooring in the bathroom;
a hand-held shower on an adjustable rod or high-low mounting brackets;
additional light fixtures throughout the home and at exterior entrances;
swing clear hinges on doors to widen doorways;
creation of knee space under the basin to enable use from a seated position (and insulation of any hotwater pipes);
relocation of tap to front or side for easier access;
hands-free taps;
motion-activated lighting; and
touch-and-release drawers and cupboards.
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Expenses not eligible
Expenses are not eligible if their primary purpose is to increase the value of the home or if they are for annual,
recurring, or routine repair, maintenance, or service. Examples of ineligible expenses include:
•
•
•
•
•
•
general maintenance – such as plumbing or electrical repairs;
repairs to a roof;
aesthetic enhancements such as landscaping or redecorating;
installation of new windows or regular flooring;
installation of heating or air conditioning systems; and
replacement of insulation.
Devices are not eligible. These include:
•
•
•
•
•
•
•
equipment for home medical monitoring;
equipment for home security (anti-burglary);
wheelchairs;
walkers;
vehicles adapted for people with mobility limitations;
side swing ovens and appliances with front-located controls; and
fire extinguishers, smoke alarms, and carbon monoxide detectors.
Services are not eligible. These include:
• security or medical monitoring services;
• home care services;
• housekeeping services; and
• outdoor maintenance and gardening services.
How to claim
Complete Schedule BC(S12), British Columbia Seniors’ Home Renovation Tax Credit. Enter beside box 6048 of
Form BC479 the amount from line 5 of Schedule BC(S12). Enter 10% of this amount on line 1 of Form BC479.
Supporting documents – If you are filing electronically, keep all your documents in case we ask to see them at a
later date. If you are filing a paper return, attach Schedule BC(S12) to your return.
Source: 5010-PC
DT Max Data Entry
Within the MEDICAL keyword group, you will find the secondary keyword MED-HOME-RENOV. Enter the date,
description and amount of the medical expense that is eligible for the healthy homes renovation credit.
The following keywords have also been added for additional entries:
ELIG-MED-FED: Use the keyword Eligible-Med-Fed to indicate whether or not the expense is eligible as a
Federal medical expense.
SUPPLIER-NAME: Supplier or contractor name.
SUPPLIER-GST-HST: Supplier or contractor GST/HST Number (if applicable)
LABOUR-INFO: Indicate if labour costs are included or not included
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HOMES-RENOV-ASS: Amount of government assistance received or receivable
HOMES-REN-OTHER: Amount claimed by other eligible individuals (other than spouse)
HOMES-ADDRESS: Address were the home renovations were made.
Yukon
Family Caregiver Amount (FCA)
The Family Caregiver Amount for the Yukon is based on the amounts claimed at lines 303, 305, 306, and/or 315
if the Federal Schedule 1.
Source: 5011-PC
Children’s arts amount (Line 5841, YT428)
You can claim this amount if the rules are met for claiming the amount on line 370 of federal Schedule 1. Enter
on line 5841 the amount you claimed on line 370 of your federal Schedule 1.
Note
Only residents of Yukon are eligible for this amount. If you are not a resident of Yukon, you cannot claim this
non-refundable tax credit in calculating your Yukon tax even though you may have received income from a
source inside Yukon in 2012.
DT Max Data Entry
Add the keyword ARTS-AMOUNT in the child’s file to claim both the federal and provincial arts amount.
Quebec
Tax credit for workers 65 or older (TP-1, line 391)
You can claim the tax credit for workers 65 or older if you meet both of the following conditions:
• You were resident in Québec on December 31, 2012.
• You were 65 or older on December 31, 2012.
To calculate your tax credit, complete Work chart 391. The maximum tax credit is $451.20.
You cannot claim this tax credit if your eligible work income is less than or equal to $5,000.
Eligible work income
In general, employment income, net income earned from a business you carried on alone or as a partner
actively engaged in the business, the net amount of research grants, Wage Earner Protection Program
payments and amounts received under a work-incentive project. Employment income consisting solely of
taxable benefits that you received from previous employment is excluded from eligible work income (such
income may be shown in box 211 of your RL-1 slip).
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Note
Eligible work income is work income for which you can claim the deduction for workers (the amount on line 6 of
Work chart 201) plus the following income:
•
•
income received as an elected member of a municipal council, a member of the council or executive
committee of a metropolitan community or a regional county municipality (RCM), a member of a
municipal utilities commission or corporation, or a member of a school board;
income received as a member of the National Assembly, the House of Commons or the Senate of
Canada, or a legislative assembly of another province
If you turned 65 in 2012, the work income you earned before turning 65 is not eligible work income. Enter the
amount of work income you earned before turning 65 on line 2 of the work chart.
Note: This credit is not transferrable to your spouse through line 431, credits transferred from one spouse to the
other.
Source: TP-1.G – General Guide
DT Max Data Entry
DT Max will claim this credit automatically based on the age and income level of the taxpayer.
However if the taxpayer turns 65 during the year, you must indicate the portion of employment income that was
gained before turning 65. To do so, go to the FOOTNOTES keyword of the T4 keyword group, select “Note Amount earned before reaching the age of 65 (Q391)”, and enter the amount.
Independent living tax credit for seniors (TP-1, Line 462, code 24)
You may be entitled to this refundable tax credit for expenses you incurred as a senior in order to continue living
independently if you meet both of the following conditions:
•
•
You were resident in Québec on December 31, 2012.
You were 70 or older on December 31, 2012
These expenses must have been paid by you or your spouse on your behalf.
To claim the tax credit, complete Part E of Schedule B.
Expenses for the purchase, lease and installation of eligible equipment or fixtures
These expenses must have been paid in 2012 to acquire, lease or install any of the following equipment or
fixtures:
•
•
•
•
•
•
•
•
a person-focused remote monitoring device, such as an emergency
call device (“panic button”), a device for remotely measuring various
physiological parameters or a device for remotely supervising the taking of medication;
a GPS device for tracking a person;
a device designed to assist a person in getting on or off a toilet;
a device designed to assist a person in getting into or out of a bathtub or shower;
a walk-in bathtub or a walk-in shower;
a mechanized, rail-mounted chair lift designed solely to carry a person up or down a stairway;
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a hospital bed.
The equipment or fixtures must be intended for use in your principal place of residence.
Expenses incurred for one or more stays in a functional rehabilitation transition unit
These expenses must have been paid by you or on your behalf in 2012 for a stay in a functional rehabilitation
transition unit. The stay in question must have started or ended in 2012.
You can claim the expenses incurred for the first 60 days of any given stay. For example,
• if your stay lasted 60 days or less, you can claim all of the expenses incurred for the stay;
• if your stay lasted 61 days or more, you can claim only the expenses incurred for the first 60 days.
However, there is no limit to the number of stays. For example, if you incurred expenses for two stays spent in a
functional rehabilitation transition unit in 2012, and your first stay lasted 35 days and your second stay lasted 70
days, you can claim
•
•
all the expenses incurred for the 35-day stay; and
the expenses incurred for the first 60 days of the 70-day stay.
Functional rehabilitation transition unit
A public or private resource offering accommodation and services focusing on re-education and rehabilitation for
persons experiencing a loss of autonomy who have a geriatric profile and present a potential for recovery with a
view to returning home following hospitalization.
Expenses that were reimbursed or used to calculate another tax credit
The following expenses do not give entitlement to the independent living tax credit for seniors:
•
•
expenses for which you, your spouse or another person were reimbursed or could have been
reimbursed, unless the reimbursement was included in your income, your spouse’s income or the other
person’s income and the reimbursement cannot be deducted elsewhere in the return of any of those
persons (such as on line 236 or 297);
expenses included in the calculation of another refundable or nonrefundable tax credit claimed by you,
your spouse or another person (such as the tax credit for medical expenses or the tax credit for homesupport services for seniors).
Source: TP-1.G – General Guide
DT Max Data Entry
Within the MEDICAL keyword group, two secondary keywords have been added to enter the eligible expenses:
MED-SR-EQUIPMENT to indicate the purchase or lease of equipment, and MED-SR-REHABIL to indicate
expenses incurred for a stay in a rehabilitation unit.
Within these two keywords, you must indicate whether the expenses are eligible medical expenses for both the
Federal and Quebec returns through the keywords ELIGIBLE-MEDFED and QUE-MEDICAL.
Increase in the contribution rate for the Québec Pension Plan (QPP)
In 2012, the contribution rate for the QPP was increased from 4.95% to 5.025% in the case of employees, and
from 9.9% to 10.05% in the case of self-employed persons.
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Lines 96, 96.1 and 98.1
Lines 96, 96.1 and 98.1 have been added to the income tax return. You must enter your Canada Pension Plan
(CPP) contribution on line 96, your pensionable earnings under the CPP on line 96.1 and your pensionable
salary and wages under the Québec Pension Plan (QPP) on line 98.1.
Note that on line 98 you must now enter only your QPP contribution. Do not include your CPP contribution on
this line.
Source: TP-1.G – General Guide
Tax credit for recent graduates working in remote resource regions
The cumulative limit for this non-refundable tax credit has been increased from $8,000 to $10,000 in the case of
recent graduates with a recognized college or university diploma who began working after March 20, 2012, and
within the 24 months following the date on which they successfully completed their training or obtained their
diploma, as applicable.
Source: TP-1.G – General Guide
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The Client List
Customizing the Client List
The client list is a list of all the clients appearing in a database. The list of T1 clients defaults to viewing clients by
family unit. Simply make a selection from the options offered in the Type of List drop-down menu (top left) to
change the way in which clients are displayed (individual, numeric, or according to print or Efile queues).
You can also click the drop-down menu titled Filter (top right) to view clients by groups, sorted and assembled by
DT Max according to your filtering parameters. To customize your filters, select Filter the client list from the Tools
menu.
You may customize the items that appear in the client list by clicking the
Customize client list icon or by
selecting this same option from the Preferences menu. Note that these customizations can only be done while in
the client list screen. Here is how you can do this:
Select Client list settings from the Preferences menu or click the icon on the client list toolbar. The following
dialog box will appear:
The checked boxes represent the client data that will appear under these column headers on the DT Max client
list screen.
Click to check/uncheck the items you wish to see on your client list. Some of the most popular choices for
customization are the social insurance number, home and work telephone numbers, and processing status.
Language is equally important if you have clients from both English and French linguistic groups, whereas birth
dates enable you to conveniently "remember" a client's birthday. If numerous choices are selected, you will have
to scroll to the right of the screen to view them all.
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As a general rule, select the frequently–used client data items you would like to refer to quickly and easily.
Click OK to save your settings. The modified view of the client list is instantaneous.
The order and width of each field in the client list are adjustable. To make adjustments:
Adjusting the width of a client list heading:
Hover your mouse over the column separation. Your mouse pointer will change shapes to look
like a crossbar
• Click and hold down your mouse’s left button, and then drag it outwards or inwards to make it wider or
narrower.
Adjusting the position of a client list heading:
•
Click and hold down your mouse’s left button on the client list-heading name to be moved.
•
Drag the column heading and drop it in its new position. A bold, colored column separator will advise you
of where the heading will be moved to if you let go of the mouse button.
Printing and Exporting Client List Data
You can print or export client list data by selecting Print and then Client list from the File menu, or by clicking the
Print icon on the client list toolbar.
Client list printing or exporting can include the current client, the current family, marked clients, your own clients
or all clients on the database as shown in the following dialog box:
The Select clients area determines the scope of the printing or exporting request. By default, the Current client
radio button is selected, unless you have marked files using the F5 function key on the client list prior to
accessing this dialog box, in that case, the Marked clients option is the default.
Printing
•
Select the clients to print or export by ticking the desired radio button option in the Select clients area
•
Choose one of the 3 available destinations (print, export to file or export to file – comma delimited).
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If you opted to print the list, select the proper destination and click OK.
When printing, the data will be printed as displayed on the client list screen so feel free to customize it. Note that
using legal size paper with a landscape printer setting can maximize the printed data, but if too many items have
been selected, printed data may be truncated.
Exporting
When exporting, the data to export can first be chosen by clicking the Select data to export button, and then
directed to a file of your choice.
Select Export to file to create an ASCII file with the data arranged in columns. This option is useful if you want to
get a list of client information which you can manipulate manually using an application such as Note Pad. With
this option, we recommend that you use a ".TXT" extension for your file.
Select Export to file - comma delimited to create an ASCII file that you can later import into a spreadsheet. With
this option, we recommend that you use a ".CSV" extension for your file.
For either export option, the first line of the exported file has labels to identify the data in the column.
Note that there is currently no corresponding import facility in DT Max.
Unlocking Client Files
When in use, client files are locked and another user attempting to access the same client or family unit would
receive the message "Client record in use by: (user ID)".
If this message is not accurate, possibly because that alleged user terminated the program abnormally, you may
use the Unlock client files utility to obtain access to the client's file.
To do so, in the advanced utilities of the Tools menu, select Unlock client files and click OK to remove the lock
from all client files on the database, or click Cancel to abort this operation.
Remember that by unlocking all files, you are opening up the possibility of multiple users accessing the same
clients at the same time. This could result in the loss of unsaved client data. Therefore, as system supervisor,
you should warn all users or have them all exit the program before carrying out this operation.
Processing Statuses and Client Management
As each client file progresses through the stages of income tax return preparation, DT Max maintains a current
processing status for the clients in the database. This status is used by the program to ensure that a client has
correctly reached a certain stage before moving on to the next stage.
DT Max automatically records data entry, tax calculations, printing and efile statuses for all clients. It also
enables you to keep track of manual tasks such as verification, assembly, mailing and reception of assessment
notice for each client's return.
The current processing status for a client is shown at all times in the client list.
In DT Max, a variety of other features provide useful client management tools when considered in light of
processing statuses:
• The processing status summary gives a breakdown of the number of clients having reached a particular
stage.
•
Using the client filters together with the status summary will give you a good idea of the progress and
workload of each tax preparer.
•
The filter system can help you identify the clients who have reached a particular processing stage such
as, for example, those who are ready to be verified.
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•
The verification system can ensure that key personnel verify tax returns.
•
The DT Max security system can apply restrictions as to which users are allowed to carry out tasks such
as setting the status of a client to verify.
•
The keyword block can be used to stop the processing of any client.
More information on processing statuses is available in the knowledge base documents below:
• Listing of individual processing statuses
•
Viewing status information for a particular client
•
Changing processing statuses
The Client Database
When tax information is entered into your client's file, it is stored in the client database.
The DT Max database is independent from the program itself. This is why you must indicate the desired
database location on the DT Max splash screen, thereby telling the program where to go find it so that you can
access it.
You can choose the location of your database and create it in the directory of your choice. For instance, in the
relevant field on the splash screen, you could simply enter C:\Clients and DT Max would automatically create the
new directory named Clients on your hard drive.
Within a database, each taxpayer has his own unique client number and is managed independently from the
other taxpayers present in the same database.
In the T1 program, the notion of family comes into play to create groups of clients brought together using the
keyword Relation. The database keeps not only the tax information pertaining to your client but also that of each
of his family members. Then, in the client list, when you select the Family option in the drop-down menu located
in the upper-left area of the screen, you can see the name of the family head, with the name of the spouse
slightly to the right, and the names of dependants to the right. DT Max uses all the tax information available with
respect to a family unit in order to optimize the tax results for the entire family.
This data is what you will see when displaying the tax return, although some of it may be used in financial or tax
planning.
Information about a client's processing status, i.e. where the client stands in the tax preparation process, is also
stored in the client database.
The client database is a permanent record of such information. You can access it at all times to check up on the
tax data, see what status a client has reached in the tax preparation cycle, verify your investment advice, or
even just to locate a client's address and phone number or notes added to a client's file.
There is no maximum number of databases that can be created, used and managed. The only limitation stems
from the fact that a client belonging to database X cannot be merged into database Y unless his client number in
is not currently in use by another client already present in database Y.
No matter how large your client database is, a search only takes a few seconds.
Cloning
The cloning feature available in the client list by selecting Tools and Clone family members is used to create a
copy of one or more family members. This is useful in the following situations:
• Splitting up a family to prepare the return of a separated or divorced spouse
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•
Preparing the return of a dependant who has moved out of the family household
•
Copying joint-custody dependants to a spouse who is separated or divorced from the family head
•
Cloning makes a copy of the selected family member, and assigns them a new client number. This copy
(the clone) appears as a separate entry in the client list. Note that only the current year data is copied for
the clone.
•
Once the copy is made, there are no more links between the original member and the clone, i.e. changes
affecting one of them (including changes to permanent data such as the address, for example) will not be
applied to the other.
To clone a family member
•
In the client list, place the cursor on the family member you wish to clone.
•
Select Tools | Clone family members. The following dialog box appears:
•
Verify that the Current individual only and Add to a new family options are selected.
•
Check (or uncheck as relevant) the Make cloned family member inactive in original family option.
•
Click OK.
•
The program will create a new family with the clone as the family head.
If Make cloned family member inactive in original family was ticked, the family member will be inactive in the
original family. The tax data of inactive family members do not take part in the tax calculations of the family for
the years that they are inactive, but continue to take part in the tax calculations for other years where they
remain active (e.g. prior years).
This is useful for instance in the case of a separated or divorced spouse as it excludes the ex-spouse from the
original family after the split, while retaining the correct family makeup before the split.
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Cloning more than one family member into a new family:
•
Mark the family members to be cloned in the client list (using the spacebar).
•
Proceed per the cloning instructions above except in the third step, select Marked individuals only, which is
an option that becomes available when more than one member is highlighted.
You can also clone one or more family members into an existing family:
•
Proceed as above but in the third step, select Add to an existing family.
•
In the field provided, enter the client number of the head of the family to which the clone(s) should be
added.
Note: That the program will not allow you to produce a family with more than one spouse.
The DT Max Family Unit
Grouping clients by family unit is essential to proper T1 optimization. It enables DT Max to know what income,
deductions or credits can be moved from one person to another.
The DT Max T1 program treats all clients as members of family units in order to efficiently optimize their
respective taxes. One member of any given family unit must be designated as the family head. The particular
identity of the family member designated for that purpose is of very little importance.
Note however that the family head must be entered in the database prior to the spouse and dependants.
However, The family grouping capabilities of DT Max has its limits and will not enable the entry of extended
family units unless the link is made via the family head or the spouse.
Avoid entering the same address separately in the individual files of several family members, as this would make
your work difficult if a family moves. It might also cause mistakes to occur in the tax calculations in certain cases
where you may have entered an address slightly differently for family members who actually reside at the same
address.
When adding a spouse or dependant to the database, DT Max will insert for you, in the proper fields, all the
information that it can enter automatically. These are standard or default values. Please make sure that you
verify these entries before accepting them.
In addition to a family head and a spouse, DT Max allows each family unit to have up to 15 dependants.
Data Entry
Enter all your client's information in his/her tax file using this data entry screen. You may only edit one client at a
time.
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Data Entry Screen Toolbar
Structure of the Data Entry Screen
The data entry screen is divided into several sections. The top section is used for permanent information. All of
the information is entered by using keywords, which are like index abbreviations designed to help identify the
information. On the status bar at the bottom of the screen appears a short one-line explanation of the
information, which the keyword is meant to bring up.
The DT Max SmartStart Input Assistant
The SmartStart input assistant is available in the DT Max keyword data editor starting in tax year 2003. It
enables new users to become productive right away by instantly creating a customized input list for new clients.
From the client profile screen, simply tick the sections (tax topics) that are relevant to your client, and then work
through the data entry keywords displayed in each of these sections.
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Client Profile
The client profile screen appears when you click the Client profile icon on the toolbar or whenever you create a
new client, unless you disabled this feature.
On the left panel of the client profile screen, select the sections that you believe to be relevant to your client.
When you click Continue, these sections will appear in the keyword data editor to create a data entry page
customized specifically for that client.
The right panel of the client profile screen is designed for information purposes only. It lists the keywords
available in the section highlighted on the left, thereby allowing you to determine whether you really wish to
select that section. If you require more information about a keyword you see on the right, double-click it to link to
the corresponding keyword help in the DT Max knowledge base.
Certain common sections are pre-selected in the client profile when you create a new client. Note however that
there are different pre-ticked sets for family heads, spouses, dependants, corporations and trusts respectively. If
you wish to modify which sections are pre-ticked when you create a client, set up the pre-selections the way you
want, then tick the box labeled Save as default selection for new family heads (this box applies to family heads,
spouses, dependants, corporations and trusts, as the case may be). Then, the next time you create a new client,
you will get your own pre-ticked selections.
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If you are a seasoned DT Max user and do not want the client profile screen to automatically appear for new
clients, simply un-tick the box labeled Use the SmartStart input assistant that appears in the new client dialog
window.
Compatibility with DT Max Classic
In both SmartStart mode and data review mode, you can still use F11 to directly type the keyword you need.
When in SmartStart mode, keywords typed in directly will automatically open the corresponding section.
Keyword aliases and the F8 keyword help are fully integrated into the SmartStart input assistant.
Seasoned users who do not wish to use SmartStart should do the following:
• In the dialog box that appears for new clients, un-tick the box labelled Use the SmartStart input assistant.
•
Click the SmartStart toggle icon in the toolbar to put DT Max into data review mode.
The Keyword System
The keyword system enables you to enter a client's tax information by using a variety of keywords and the
options that they offer, then let the software take responsibility for the calculations and decisions that need to be
made in order for a tax return to be properly prepared.
The keywords that you use tell DT Max what kind of tax information you have, and the options you choose
(where required) make this information more specific and, consequently, more useful.
When using keywords, you don't have to worry about identifying the proper field or line number where to enter
the tax information. Data is entered on a single screen, in any order you like. You never need to search through
hundreds of forms. The program organizes and manages the data for you, thereby optimizing the tax payable for
any given family unit.
Members of a same family unit are grouped together in order to allow optimization and simplify client
management for the tax prepares. One individual file is created for each family member, where all tax
information relevant to each member is entered.
Keyword help (activated by clicking
or by pressing F8) allows you to quickly find the applicable keywords
for any tax information. The most commonly used keywords soon become familiar. However, because previous
year information is available for comparison on the right-hand side of the screen (as on a financial statement),
you should not have to enter new keywords very often.
Also, when creating new client files, you can display the file of a similar client, existing or fictitious, on the righthand side of your screen to eliminate the need to enter new keywords.
The keyword help system, together with features such as the text macros and the "ditto" key, give you superior
speed and convenience in data entry.
Displaying the keyword data of a client's spouse or any of the client's tax plans on the right-hand side of the
screen will help tax planning as well as verification of data entry. You can also enter data from plans by
selectively marking data on the right-hand side and copying it into the tax file.
After all data is entered in this compact format, you are just one mouse-click away from viewing the complete tax
return on the screen, exactly as it would be printed.
Keyword Types
The DT Max database stores client information in a flexible format using keywords. This method enables the
program to keep a vast amount of data of all kinds in a compact and efficient manner.
Each keyword is an abbreviation or mnemonic expression of the information it represents. The different types of
keywords used are described below:
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Numeric Keyword
These keywords are followed by a single number. If the number is a dollar amount, a "$" is shown to the right of
the place where the amount is to be entered. If it is a whole number (integer) then a "#" sign is shown.
Alphanumeric Keywords
These keywords are followed by text (a letter, one or several words). Each keyword has a limit as to the
maximum length of the text.
Option Keywords
These keywords are followed by a word or phrase, which can only be selected, from a list of options.
Compound Keywords
These keywords are followed by any two of the types listed above.
Paragraph Keywords
Paragraph keywords allow you to enter large amounts of text, up to one full screen at a time. If you need to enter
more than one screen of text, you can use the same paragraph keyword repeatedly. They can be used to enter
notes, to answer questions about a tax return or its forms, or even to create customized schedules.
Enter as much text as you need. When finished, click Save to close the window and return to your client's data
entry screen.
When viewing the client database, you will see the keyword and the first line of text followed by three dots (...) to
indicate that this text is continued. To edit or view the entire text, click that particular field or move the cursor to
that keyword and press Enter. To delete text, click Clear. The screen of text will reappear, ready to be edited
further. The information entered with paragraph keywords is stored in separate database files.
Keyword Groups
Some keywords are gathered in groups. These are cases where several pieces of data are linked together. One
example is the information found on a T4 slip, where various tax amounts and contributions are all tied to the
income amount.
To start a new group, just type in the keyword for the first item in that group (group header). After you have
entered the data and pressed Enter, the next relevant keyword will automatically appear on the input line, ready
for you to enter data. If no data is available for that keyword, just press Enter to skip to the next keyword.
While a group is still open, a dotted line appears to the left of all the keywords that can be used in that group.
Once you have been through all the keywords in that group, the group can be closed and you can continue
entering data in the usual way.
To open a group, use any of the following three methods:
• Click the left framing enclosing the group keywords
•
Press F6, or
•
Place your cursor on one of the keywords in the group, right-click and select Expand group.
To close a group:
• Click any dotted line to the left of the group
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•
Press F6 or Shift+F6, or
•
Right-click and select Contract group.
Training Manual 2012
There are also groups within groups. For instance, the CCA-Class group exists within the Business group.
These behave in a similar manner.
Entering Client Information
Enter client information using the keyword system. When displaying a client's previous year information on the
right-hand side of the screen, most of the keywords are awaiting the current year's annual information. The
previous year's information remains on the right-hand side to enable you to compare data and make sure that
you are aware of significant differences, if any.
If you are entering information for a client for the first time, or if you wish to use a new keyword, three entry
methods are available to you:
•
Click the Add keyword icon
;
•
Click the right button of your mouse and select Add keyword from the list of options; or
•
Press F11.
The new keyword dialog box will appear. Enter the keyword followed by all relevant information in the keyword
group. You will then be ready to enter more information.
When entering data, type the appropriate keyword and press Enter. DT Max will ensure that you have entered a
valid keyword or unambiguous abbreviation. If the entry is ambiguous, a list of the keywords that match the entry
will be displayed to enable you to pick the one you need. If the entry is incorrect, a message will appear to inform
you that you have entered an invalid keyword.
If you are to enter a monetary amount, a dollar sign ($) will precede the data entry field. If you enter an amount
without decimals, it will be accepted as a dollar amount.
If you are to enter an integer, a number sign (#) will precede the data entry field.
If you are to select an option, a drop-down menu is indicated by the small triangle showing at the right of the
data entry field.
There are no particular instructions for the entry of text or alphanumeric data.
Repeating Keywords
Some keywords can be repeated several times in a client's file, while others are intended to be used only once.
If you try to re-enter a keyword that can only be used once, DT Max will warn you of the error and ask you to
correct it.
Keyword Abbreviations
DT Max will recognize keyword abbreviations provided that the first letter of the abbreviated keyword is correct.
This enables you to enter data with a minimum of effort while displaying the data with explicit descriptions. If the
abbreviation keyword entered is unambiguous, the full-length keyword will automatically be shown underneath
(together with a short description on the status bar). If the abbreviation entered is ambiguous, a list of keywords
matching your abbreviation will be displayed for you to select the one you want.
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Keyword Aliases
Aliases allow you to type words that are easy to remember, as well as actual keywords. For example, typing the
common term WELFARE prompts the DT Max keyword Social-assist to appear, and the T-slip name T4PS
prompts the keyword T-Slip with the cursor sitting on the option T4PS ready to be selected.
Using Text Macros
DT Max enables you to store up to 26 commonly used pre-defined words or phrases which can be recalled with
only three keystrokes when entering data into your client's file.
Each macro can be up to 40 characters long. Any phrase, which you find yourself entering repeatedly, is a
candidate for a text macro. Common examples of macros are the names of banks or financial institutions,
charitable institutions supported by many of your clients, companies issuing dividends, etc. However, macros
cannot consist of keywords, or keywords combined with numeric or alphanumeric information.
Setting up Text Macros
To customize your list of text macros, press Alt+F1 or choose Text macros in the Preferences menu.
Change the default set of text macros to those you find most useful. A letter from A to Z is used to label each
macro in order to help identify the macros when entering them in your clients' files.
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There are two basic sets of macros, one for English-speaking clients and one for French-speaking clients. When
entering the macro for a client whose Language is designated as English, DT Max will use the English set of
macros. Similarly, the French list is used for clients whose Language is French. Note that the text of the macro
will remain as entered even if you change the language of the client afterwards.
If you have both English and French clients, it will be easier to manage the macros if the same keystrokes are
used for the same text in both sets.
Using Text Macros
To enter information in a client's file using text macros, the active window must be the data entry screen. Then,
activate the macros editor by pressing Alt+M and the letter matching the macro you wish to use.
For example, to enter the name Royal Bank of Canada, which could be labeled with the letter "R" in your list, you
would press Alt+M followed by R. DT Max would then insert the words Royal Bank of Canada into your client's
file, exactly as if you had typed them in yourself, manually.
Note Attached to a Keyword
You can attach notes to any keyword entered in a client's file by:
• Clicking your mouse's right button and choosing Attach note to keyword, or by;
•
Choosing this same option from the Edit menu. A keyword note can also be edited by pressing Ctrl + N.
Enter as much text as you require. When finished, click OK or press Esc to close the window and return to the
client's data entry screen.
A keyword to which a note is attached appears with a paper clip symbol to its right. This is how a reviewer, for
instance, would know that such a note exists. The notes can be viewed later by simply clicking the paper clip.
Checking Individual Keywords
When you verify keyword data, you can individually mark each entry as checked.
To do so, when you are satisfied that the entry is correct, mark it by either right clicking and choosing Mark
keyword as checked, or by pressing the equal sign. A small checkmark will appear on the right of the amount
that has been verified.
Carry forward and Historical Amounts
Carry forward and historical amounts entered into a client file by DT Max are indicated as such by the "^" mark to
the right of the calculated amount.
Carry forwards from Previous Years
The caret symbol (^) indicates that this amount was not entered manually. If you edit a carry forward, the caret is
dropped, indicating that the value was entered manually rather than calculated automatically.
If you enter a client's tax information for this year and launch the calculations, you have used the carry forward
information that was available at the time.
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Changing information in a previous year
If, afterwards, you enter information for the same client in the previous year and recalculate, the newly calculated
carry forwards will not be written into the active data for this client. Instead, they will be made available for
display and comparison in a separate area on the right-hand side of the screen. They will not overwrite the
active carry forwards because the latter have been used in preparing a tax return. A message will appear to
remind you that the calculated carry forwards may have changed, and DT Max will offer to display the new carry
forwards on the right-hand side. You may then compare and make the changes you deem appropriate.
The carry forward amounts appearing on the right-hand side can be marked (by pressing the ^ key, usually
above the number 6 on the keyboard) and copied into the client's current year data.
SmartStart Mode and Data Review Mode
The keyword data editor has two modes: SmartStart mode and data review mode. Click the SmartStart toggle
icon on the toolbar to switch back and forth between these modes.
In SmartStart mode, the keyword data editor displays the section headers that you ticked in the client profile.
Each section header can be expanded (by clicking it) to show the keywords available in that section. Remember
that for each section, you need only enter information for the keywords that are relevant to your client. Just leave
the other ones blank.
You can add or remove sections at any time by clicking the client profile icon and ticking or un-ticking more
sections. Note however that un-ticking a section will have no effect if that particular section already contains
keyword data.
The data review mode shows the client's complete keyword data without the SmartStart section heading. In
review mode, you can still modify data and use the F11 or F8 functions to add new keywords.
Errors / Warnings in Data
When you update a client's data, DT Max may produce one or several error and/or warning messages for that
client. These error or warning messages can be viewed at any time from within the data entry screen by clicking
the Error and warning messages icon on that toolbar or by selecting the option Show errors / warnings from the
Edit menu.
Errors that prevent calculations must be fixed or the data cannot be calculated and, in the client list, the client will
appear with a processing status indicating Data errors.
Warnings, on the other hand, are intended to bring potential problems to your attention. If deemed
unimportant or irrelevant, you can ignore a warning and resume calculations after clicking the Close
button.
In order to resolve errors and/or warnings, select the warning or error from the list, click the Go to keyword
button and DT Max will bring you to the problem area in the data.
Warnings that are ignored will also appear on the diagnostics report.
Deleting Data
Single item
You can delete a single item of data from the data entry screen when it is active (highlighted) by
• Moving the cursor (selector bar) to that item, as represented by a keyword, and then
•
Right-clicking and choosing Delete this keyword, or by ;
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Pressing Ctrl + Backspace.
Multiple items
Similarly, you can delete larger batches of data from the data entry screen when it is active (highlighted) by:
• Marking the data that you wish to delete, and;
•
Right-clicking and choosing Delete marked keywords.
Mark (or unmark) single items of data by moving the cursor (selector bar) to that item, holding down the Ctrl key
and clicking the left mouse button. Mark blocks (in groups) by pressing F5 on the first item of the group, scrolling
down to the last item, and pressing F5 again. Remove marks either by clicking the right mouse button and
choosing Clear marks, or by pressing Alt+F5.
Right-Hand Side Display
In the data entry screen, the information appearing in your client's current file is listed on the left-hand side, by
keyword and option.
On the right-hand side of the screen, you can display this client's information from the previous year, from a tax
plan, for his/her spouse or for any other client in the same database. You can also display carry forwards to a
stub or post-bankruptcy period, carry forwards from the previous year and carry forwards to the next year.
In this context, entering current year information for a client is fast and easy because the keywords needed are
at your fingertips. Comparison with previous year amounts also enables a quick basic check of your input.
Choose what to display on the right-hand side by clicking the Right-hand side display drop-down menu in the
data entry screen.
Of course, you can always choose No right-hand side display.
Copying Marked Keyword Data
How do I copy selected keyword data from a spouse (or from another client)?
On the right-hand side of the screen, display the keyword data that you want to copy by selecting the option
Spouse or Other client in the drop-down menu titled Right-hand side display, in the keyword data editor. Mark
the data that you wish to copy by using the Ctrl key with your left mouse button for single keywords or F5 for a
block of selected keywords. From the right-click menu, select Copy to left-hand side.
Plans
DT Max has a variety of built-in features, which enable you to carry out tax planning for the clients in your
database. These features are fully integrated into the program and can be used at any time. They are designed
to help you analyze the tax implications of various scenarios so that you can make sound recommendations to
your clients.
Using your current database, you can devise up to six simultaneous plan versions for each client in order to
identify, for example:
•
The fiscal incidence of selling a small business, property, or stock
•
The relative advantages of various tax shelters
•
The fiscal incidence of increased dividends
•
RRSP limits
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Entering Data in Plans
After selecting a plan, you are now ready to enter and edit the data for this plan.
The letter identifying the current plan appears after the client number, at the top of the screen. Enter keywords
and data the same way you would for production returns.
You can easily switch between plans using the drop-down menu titled Type of return on the data entry screen
toolbar.
The keyword Plan-Title can be used to help manage your plans.
Calculating Plans
Tax planning calculations can be run either from the data entry screen or from the client list in the same way as
for production returns, with the exception that batch tax calculations are not available in planning mode.
Viewing Plans
Pressing Alt+F9 in the data entry screen will bring you to the tax return display, where you may switch to another
plan using the drop-down menu located at the left of the screen.
Printing Plans
You can either click the Production printing icon, or select Tax return in the Print option of the File menu. This
will bring you to the Printing of tax returns dialog box from where you can select the plan you want printed.
Batch Printing of Keywords
You can print a batch of keywords by:
• Selecting Print and then Keywords from the File menu; or
•
Clicking on the printer icon in the data entry screen toolbar
Keywords can be printed for the current client, the current family, marked clients, your own clients, or all clients
on the database.
You can also select which information you want printed on the right-hand side of the current year data. A printout
that includes prior year information can serve as a useful tool when interviewing a client in order to make sure
that you are gathering all the information and slips required.
Customized Input Sheets
If you wish to print a customized input sheet, select the previous year's data for right-hand side display and print
the client's keyword data for the year. In this way, the previous year's amounts will appear on the right, for
reference, and blank input fields will be available on the left for you to enter new data.
You can also print the keyword entry order list, which can serve as a useful reminder of the keywords or as a
complete input sheet.
Data Entry Troubleshooting
Keyword Information
Pressing Ctrl+F8 in the keyword data editor provides online help for the keyword that is highlighted. Ctrl+F8
works for keywords located in the keyword help listings as well as for keywords found in the client data.
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Keyword Properties
If you wish to view the properties of a keyword, select Keyword properties from the Edit menu, or right-click the
keyword and make that same selection.
The keyword properties dialog box contains such information as the current data entered for this keyword, a
description of the keyword, the applicable type of keyword entry, the possible minimum and maximum values of
the keyword as well as the maximum length allowed.
The properties also indicate whether the keyword is a calculated carry forward, whether it has a note attached
and whether it has been checked individually.
The keyword help provides the context-sensitive information about the use of that particular keyword.
Finding a Keyword in a Client’s File
When you are looking for a particular keyword in a client file that contains a large amount of information, it can
be very helpful to have DT Max find the keyword for you.
To do so, press Alt+F7 to bring up the following dialog box:
Type in the keyword you want to search for and click OK or press Enter. If the keyword is in the file, the selector
bar will place itself directly on it.
To abort a search, click Cancel or press Esc Clicking Help will bring up this help screen.
Finding the Right Keyword
As soon as you have entered a keyword, DT Max displays a brief one-line description of what the keyword
represents, on the status bar at the bottom of the data entry screen. (If the status line is not there, make sure
that the Display status bar option on the View menu is checked.) This will help you ensure that you are entering
the data correctly. If you input an invalid keyword, an error message will appear.
Online help is available to guide you with the use of the keywords.
The F8 function key displays a menu offering several methods to find keywords:
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•
Topic - provides an alphabetical index by tax topics
•
Jacket order - provides an index arranged in the order in which items appear on the jacket of the tax return
•
Form number - provides an index of the various tax return schedules and forms by number
•
Alphabetical list - provides an alphabetical index by keyword
•
Secondary keywords - shows a list of all the keywords
Select the method you want to use then move the cursor to the item you are interested in and press Enter to
display the candidate keywords for this subject. When you find the keyword you need, click Paste keyword into
client's file and press Enter (or double-click the keyword) to paste the marked keyword directly into the data input
line.
Context-Sensitive Online Keyword Help
More information about the use of the keyword and what it is intended to do is also available online from within
the program. From the data entry screen, simply place your selector bar on any keyword you want and press
Ctrl+F8. When searching for a keyword, click the icon Keyword help index. In the window being displayed, select
more information about this keyword.
Alternatively, you can also get assistance by selecting Keyword help from the Help menu.
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Correcting Efile Errors
The prepared is responsible for correcting any efile errors in rejected returns. Once corrective steps have been
taken, a return can be retransmitted.
If, however, changes made to the return alter the refund or balance owing by more than$300, a new efile
authorization form (T183 or TP-1000.TE) must be completed and signed by the taxpayer.
Also note that if an efile error cannot be corrected, the return will have to be printed and filed on paper.
• Each government's efile program has its own list of efile errors:
•
CRA T1 efile error messages can be found in Chapter 2 of the CRA's Electronic Filers Manual.
•
MRQ TP1 efile error codes can be found in the document SW-223.CE-V NetFile Québec: Error Codes.
•
CRA T2 corrections are outlined in the document entitled Correcting your electronic tax return.
•
In DT Max, see Overriding efile records for help on correcting certain errors.
Displaying the Tax Return
When DT Max displays a tax return, it first runs the calculations using the keyword data that has been entered,
and then places the return on the print queue. Once a tax return is on the print queue, it can be displayed on the
screen in exactly the same way that it would be printed. This enables you to do most of your verification on
screen, before investing the time and cost of printing the return. You must, however, ensure that all the
documents you print for filing purposes meet the governments' respective requirements.
Scrolling Through the Tax Return
You can use the Windows scroll bars to move through the return. However, it is much easier to use the page
selection index (see User interface) to choose the page of the return you wish to see displayed.
Zoom in / Zoom out
You can see the return more clearly by zooming in on it. To do so, click
. In the same manner, you can click
to zoom out to make the text smaller.
Modifying the Tax Return
To modify the tax return, go back to the data entry screen by clicking the Data entry icon on the toolbar or by
pressing F2.
Considering the difficulty of creating efile records manually, you should not attempt to override efile records
unless there is no other alternative. If you are experiencing difficulties with efiling, first try to correct the problem
by modifying the relevant keywords and by using, if required, the Override keyword.
Verifying Plans
Note that when verifying returns and comparing plans, you do not have to scroll up and down the tax return to
compare results. Your marker will be set at the same place on all of your clients' tax returns and plans for that
year. All you have to do is choose the plan you want in the Type of return box on the toolbar.
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Forms Manager
The forms manager is a feature that allows you to determine which forms will be sent to the various printing
destinations. The managing chart lists all the forms that DT Max can generate for those destinations.
To specify the printing condition of a particular form for any given destination, right-click the appropriate cell and
select a printing option from the drop-down menu. These preferences must be saved in order to take effect.
The options offered are described below.
Note: that the printing options available for any given destination are restricted to those that are relevant to this
particular destination. For example, because no form can be efiled to the office, that specific option would not
appear in the menu for that destination.
Setting up
To access this facility:
• Preferences | Forms manager or
•
File | Print | Tax return, Forms manager tab
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Printing Conditions
Print if Required (paper)
The form will be printed only if without it, the tax return would be missing a required component or otherwise be
considered incomplete.
Note that DT Max will not print schedules with results of zero or less (except for income and expenses schedules
and capital gains schedules). DT Max will also not print such forms when efiling.
Print if Required (Efile or paper)
The form will be printed even when the client's return is being efiled. Typically, this form must be sent to the
government even when efiling.
Print if Data Exists
The form will be printed not only if required to make a complete tax return, but also if it contains any information
that may be useful in understanding or verifying the return.
Keep in mind that DT Max will display all forms relevant to a tax return, regardless of the printing conditions
selected for the various destinations. Therefore, if you want to print any of the forms displayed, for your client or
for verification, this is the option to select.
Do Not Print
The form will not be printed for this destination.
To apply the same printing condition to a block of destinations, a block of forms or both, hold down the Ctrl key,
use the left button of your mouse to select a range of cells and then choose the appropriate printing condition
from the menu appearing on the screen when you right-click any of the highlighted cells.
Once you have completed defining the printing condition for a form, click Save to save your changes and repeat
the procedure for other forms, as required.
Any changes made to this set up will become the current default settings until standard default values are
restored. This can be done with the Form mapping reset button, which gives you two options to choose from:
Reset to Company's Defaults
This will allow you to restore the default settings of your firm as previously set by your system supervisor.
Reset to DT Max defaults
This will allow you to restore the default settings originally incorporated in the DT Max program.
The Print button appearing in the lower left corner of the window will allow you to print a complete or partial list of
the forms generated by DT Max. Note that this feature will not enable you to print actual forms.
Restoring Forms Manager settings
You can make a backup of your "INI" files, which contain the information pertaining to your set ups. Should you
lose these settings, you would then be able to recover them by restoring them with your backup using the
following procedure:
Check your forms manager settings regularly, especially after performing a DT Max update.
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Making a diskette backup of the INI files
•
Press Tools| Backup|Backup
•
In the window labeled Select files for backup, click INI files once, and then click Next.
•
In the window labeled Select a directory of file name for backup, enter the path A:\Back.001 and click
Finish.
•
The message Backup completed should now appear in the DT Max log.
Restoring the INI files
•
Press Tools| Restore| Restore...
•
In the window labeled Select a directory or file name for restore, select the file "Back.001" located on the
diskette (A:\).
•
At the prompt Please insert last disk of set, click Next, then click OK.
•
In the same window as step 2, click the symbol at the left of "INI files", then hold down the Ctrl key and
click each file with an INI extension that you wish to restore. Do not select the file named
DT1EFSU.GBL.
•
Click Finish.
The message Restore completed should now appear in the DT Max log.
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APPENDIX – TAX AND CREDIT RATES
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44
grey background - values that changed in 2012
white background - values that stay the same as in 2011
Non refundable tax credits -- 2012
Lines
Description
Fed
NL
PE
NS
NB
QC
ON
MB
SK
AB
BC
YT
NT
NU
300 & 5804
Basic amount
10,822
8,237
7,708
8,481
9,203
10,925
9,405
8,634
14,942
17,282
11,354
10,822
13,280
12,211
301 & 5808
Age amount
6,720
5,258
3,764
4,141
4,494
2,350
4,592
3,728
4,552
4,816
4,356
6,720
6,496
9,158
Spousal
10,822
6,731
6,546
8,481
7,815
7,986
8,634
14,942
17,282
9,964
10,822
13,280
12,211
(if infirm) - new
12,822
Eligible dependant
10,822
13,280
12,211
(if infirm) - new
12,822
12,822
Child amount
2,191
2,191
(if infirm) - new
4,191
4,191
306 & 5820
Infirm dependant
6,402
4,402
4,402
5821
Dependant child
5,668
5822
Senior supplement
1,202
5823
Amount
for young children
308 & 5824
CPP/QPP contrib. salaried
310 & 5828
CPP/QPP contrib. self-employed
303 & 5812
12,822
6,731
6,294
8,481
7,815
7,986
8,634
14,942
17,282
9,964
10,822
305 & 5816
367 & 5825
2,616
2,446
2,798
100
per month
100
per month
4,347
4,433
3,605
8,803
10,004
4,250
6,402
1,200
2,306.70
2,306.70
2,306.70
2,306.70
2,306.70
2,341.65
2,306.70
2,306.70
2,306.70
2,306.70
2,306.70
2,306.70
2,306.70
2,306.70
839.97
839.97
839.97
839.97
839.97
674.73
839.97
839.97
839.97
839.97
839.97
839.97
839.97
839.97
max earnings - 50,100
rate - 4.95% (QC 5.025%)
312 & 5832
EI contrib. salaried
317 & 5829
EI contrib. self-employed
max earnings - 45,900
rate - 1.83% (QC 1.47%)
375 / 376
QPIP contrib. salaried
378
QPIP contrib. self-employed
368.94
max earnings - 66,000
rate - 0.559%
362 & 5830
Volunteer
firefighters' amount
5831
Child care amount
363 & 5834
Employment amount
2012-Credits and Rates.xls -- Credits
3,000
3,000
refundable
new
refundable
3,000
@ 16%
537
tax credit
amount
of F214
1,095
1,095
Rev. 1 - September 2012
1/3
grey background - values that changed in 2012
white background - values that stay the same as in 2011
Non refundable tax credits -- 2012
Lines
Description
Fed
Children's
fitness amount
500
365 & 5838
Supplement
500
NL
PE
NS
NB
QC
ON
MB
refundable
SK
AB
BC
YT
500 new
500
500 new
500
500 new
500 new
500 new
500 new
11,820
11,440
11,440
NT
NU
refundable
Fitness amount
500
Supplement
500
5839
370 & 5841
Children's
arts amount
500
Supplement
500
500
refundable
refundable
500
10,000
369 & 5837
Home buyers' amount
5,000
313 & 5833
Adoption expenses
11,440
11,116
314 & 5836
Pension income
2,000
1,000
1,000
1,173
Caregiver
4,402
2,615
2,446
4,898
new
refundable
11,474
10,000
1,000
2,090
1,300
1,000
1,000
1,331
1,000
2 000
1,000
2,000
4,346
refundable
4,433
3,605
8,603
10,004
4,250
4,402
4,402
4,402
315 & 5840
316 & 5844
318 & 5848
(if infirm) - new
6,402
Disability amount
Disability transfer
7,546
5,558
6,890
7,341
7,451
Supplement
4,402
2,616
4,019
3,449
5849
Sport and recreational
expenses for children
5850
Teacher school supply
6,402
2,485
7,598
6,180
8,803
13,331
7,285
7,546
10,770
12,211
4,346
4,432
3,605
8,803
10,004
4,250
4,402
4,402
4,402
120
151
120
120
202
60
120
120
120
500
500
Tuition / Education
321 & 5916
- part-time education
textbook
322 & 5918
- full-time education
textbook
120
60
120
60
20
400
20
200
400
200
400
506
400
400
672
200
65
400
20
400
400
65
65
324 & 5860
Tuition transfer
5,000
5,000
5,000
5,000
5,000
6,503
5,000
5,000
5,000
5,000
5,000
5,000
5,000
330 & 5868
Medical expenses threshold
2,109
1,794
1,678
1,637
2,083
2,128
1,728
2,109
2,233
2,020
2,109
2,109
2,109
331 & 5872
Medical expenses
(other dependants)
no limit
no limit
no limit
no limit
no limit
11,474
no limit
no limit
no limit
no limit
no limit
5,000
no limit
Attendant care
no limit
no limit
no limit
no limit
no limit
13,005
no limit
no limit
no limit
no limit
no limit
no limit
no limit
Adapted van
5,000
5,000
5,000
5,000
5,000
6,503
5,000
5,000
5,000
5,000
5,000
5,000
5,000
Moving a patient
2,000
2,000
2,000
2,000
2,000
2,601
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2012-Credits and Rates.xls -- Credits
Rev. 1 - September 2012
2/3
grey background - values that changed in 2012
white background - values that stay the same as in 2011
Non refundable tax credits -- 2012
Lines
Description
5879
Graduate tax exemption
Fed
NL
PE
NS
NB
QC
ON
MB
SK
AB
BC
YT
NT
NU
unused
balance
Donations / gifts
349 & 5896
(1) first $200 at
15%
7.7%
9.8%
8.79%
9.1%
20%
5.05%
10.8%
11%
10%
5.06%
7.04%
5.9%
4%
(2) excess at
29%
13.3%
16.7%
21%
17.95%
24%
11.16%
17.4%
15%
21%
14.7%
12.76%
14.05%
11.5%
Political contributions
650
500
500
750
500
465
refundable
650
650
1,000
500
refundable
500
refundable
Q201
Deduction for workers
1,075
Q358
Adjustment for income
replacement indemnities
9,832.50
Living alone
1,280
Single-parent
1,585
Base amount
3,170
Post-secondary
4,030
Q361
Q367
Q391
new
Other dependants
2,930
Amount for workers 65 or older
3,000
@ 15.04%
2012-Credits and Rates.xls -- Credits
Rev. 1 - September 2012
3/3
Tax brackets and rates -- 2012
Tax
Surtax
Brackets and rates
Thresholds & rates
Notes
Fed
0$42,707
15 %
$42,707 $85,414
22 %
$85,414 $132,406
26 %
more than
$132,406
29 %
NL
0$32,893
7.7 %
$32,893 $65,785
12.5 %
more than
$65,785
13.3 %
PE
0$31,984
9.8 %
$31,984 $63,969
13.8 %
more than
$63,969
16.7 %
NS
0$29,590
8.79 %
$29,590 $59,180
14.95 %
$59,180 $93,000
16.67 %
$93,000
$150,000
17.5 %
NB
0$38,190
9.1 %
$38,190 $76,380
12.1 %
$76,380 $124,178
12.4 %
more than
$124,178
14.3 %
QC
0$40,100
16 %
$40,100 $80,200
20 %
more than
$80,200
24 %
ON
0$39,020
5.05 %
$39,020 $78,043
9.15 %
$78,043 $500,000
11.16 %
MB
0$31,000
10.8 %
$31,000 $67,000
12.75 %
more than
$67,000
17.4 %
SK
0$42,065
11 %
$42,065 $120,185
13 %
more than
$120,185
15 %
more than
$150,000
21 %
more than
$500,000
12.16 %
$12,500 10 %
no change
nil
no change
$4,213 20 %
$5,392 36 %
no change
10 % (one tax bracket)
AB
no change
BC
0$37,013
5.06 %
$37,013 $74,028
7.7 %
$74,028 $84,993
10.5 %
$84,993 $103,205
12.29 %
YT
0$42,707
7.04 %
$42,707 $85,414
9.68 %
$85,414 $132,406
11.44 %
more than
$132,406
12.76 %
NT
0$38,679
5.9 %
$38,679 $77,360
8.6 %
$77,360 $125,771
12.2 %
more than
$125,771
14.05 %
NU
0$40,721
4%
$40,721 $81,442
7%
$81,442 $132,406
9%
more than
$132,406
11.5 %
2012-Credits and Rates.xls -- Rates
First issue - June 2012
more than
$103,205
14.7 %
6 000$ 5 %
1/1
Dividends -- 2012
other than
eligible
eligible
1.25
1.38
Fed.
13.3333 %
15.0198 %
NL
5%
11 %
no change
PE
1.0 %
10.5 %
no change
NS
7.7 %
8.85 %
no change
NB
5.3 %
12 %
no change
QC
8%
11.9 %
no change
ON
4.5 %
6.4 %
no change
MB
1.75 %
8%
SK
4%
11 %
AB
3.5 %
10 %
BC
3.4 %
10 %
YT
4.51 %
15.08 %
NT
6%
11.5 %
NU
4%
5.51 %
Gross-up factor
2012-Credits and Rates.xls -- Dividends
Notes
First issue - June 2012
no change
no change
1/1