LastName

LastName is used to enter the client's last or family name. By default, a dependant or spouse is given the last name of the family head or person to whom he or she is attached. If that is not correct, you can change or edit it.

FirstName

FirstName is used to enter the client's first or given name.

Relation

Use Relation to identify the relationship of this client to the family head and enter the family head's client number.

DT Max treats the family head and his/her spouse (spouse or common-law spouse) equally, but database organization requires one person from each family to be designated as family head. For a common law spouse, this box will be ticked on the tax return, whether or not the taxpayer is still legally single, married to someone else, divorced, or has any other legal married status.

When a family head, spouse or common law spouse is added using [F3], the correct Relation is assigned by DT Max.

The following options are applicable for the keyword Relation.

Family head

Spouse of

Common-law spouse of

Son of

Daughter of

Brother of

Sister of

Niece of

Nephew of

Aunt of

Uncle of

Father of

Mother of

Grandmother of

Grandfather of

Great grandmother of

Great grandfather of

Grandson of

Granddaughter of

Son-in-law of

Daughter-in-law of

SIN

Use the keyword SIN to enter a client's social insurance number. When entering SINs, you do not need to enter the dashes or spaces, but you must enter nine (9) numbers. DT Max will check the validity of the SIN and warn the tax preparer if invalid. Even though DT Max will allow the entry of an invalid SIN, it is strongly suggested that you verify the SIN before printing the tax returns. If the actual SIN is not available, enter "000-000-000". This will enable the tax return to be processed in the interim, and is easily identifiable as a temporary SIN entry which, incidentally, will not be printed on the tax form.

DT Max will automatically allocate the number 000-000-000 to dependants. If a dependant has a valid SIN, or when they receive one, substitute it to the 000-000-000 entry.

An efile return will be rejected if either the taxpayer or their spouse has an invalid SIN or if either SIN is missing. An invalid SIN will delay the assessment process whether or not the return is efiled.

BirthDate

Use BirthDate to enter the client's date of birth. DT Max will use the format DD-MM-YY or DD-MM-YYYY as indicated on the screen. Use the four-digit year for all clients born in 1900 or earlier.

Hint: If you do not know the day and month, set them to zero. Unless the client has turned 65 or 18 during the year, this should allow you to calculate a correct tax return. As it will delay the processing of a tax return, make sure you enter the correct birth date before (printing and) filing.

Warning: If you do not know the year of birth, do not use "00" as a standard default for the year, DT Max will interpret that as meaning the taxpayer's birthday is in the year 2000. In choosing a birth date when the real birth date is unknown, choose a date which you know will accurately calculate the age exemptions, Old Age Security pension, CPP/QPP contributions, pension deduction and any other age dependant assumptions made by DT Max.

Make a note in the file reminding you that the birthdate entered was only approximate.

Because the CRA requires an exact match with their records, they make filing with an inexact match an efile error. Make sure that both you and the CRA have the correct birth date on both databases.

Status

With the Status keyword, enter the client's marital status as of December 31. Even if the taxpayer had a change of status in the year, you must choose the latest status of the client.

The following options are applicable for the keyword Status.

Single

Common law spouse

You have a common-law partner and are living common law if you live and have a relationship with a person of the same or opposite sex who is not your spouse, and any of the following applies.

He or she:

• is the natural or adoptive parent (legal or in fact) of your child;
• has been living and having a relationship with you for at least 12 continuous months (status begins after the 12 months); or
• lived with you previously as your spouse or common-law partner for at least 12 continuous months.

  Note:Under proposed changes, the last condition will no longer exist. The effect of this proposed change is that a person (other than the parent of your child) will be your common-law partner only after your current relationship with that person has lasted at least 12 continuous months.

In this definition, "12 continuous months" includes any period that you were separated for less than 90 days because of a breakdown in the relationship.

Married

You are married and have a spouse when you are legally married.

Widowed

Separated

You are separated when you start living separate and apart from your spouse or common-law partner because of a breakdown in the relationship of at least 90 days, and you have not reconciled.

Divorced

Sex

The sex of the client should be entered using the Sex keyword. Choose male or female, as applicable.

Prov-Residence

The Prov-Residence keyword is used to enter the client's province or territory of residence on December 31.

The option chosen in the user's defaults for Prov-Residence will appear automatically for new clients. To change this within a client's file, choose the appropriate province from the list.

This keyword determines the taxing province and the applicable provincial tax rate.

General
A person's liability for income tax is based on his or her status as a resident or a non-resident of Canada. A person who is resident in Canada during a taxation year is subject to Canadian income tax on his or her worldwide income from all sources. Generally, a non-resident person is only subject to Canadian income tax on income from sources inside Canada. A person may be resident in Canada for only part of a year, in which case the person will only be subject to Canadian tax on his or her worldwide income during the part of the year in which he or she is resident; during the other part of the year, the person will be taxed as a non-resident.

If the client is a deemed resident, indicate it with Prov-Residence .

Were you a non-resident in 2010?
You are a non-resident of Canada for tax purposes throughout any period in which you do not have significant residential ties in Canada and you are not a deemed resident of Canada.

Residential ties:
Significant residential ties almost always include:

• a home in Canada
• a spouse or common-law partner
• dependants who stayed in Canada while you were living outside Canada
• a Canadian driver's licence
• Canadian bank accounts or credit cards
• provincial or territorial hospitalization insurance coverage
• personal property
• social ties in Canada

The residential ties of an individual that will almost always be significant residential ties for the purpose of determining residence status are the individual's

• dwelling place (or places),
• spouse or common-law partner, and
• dependants.

For details on residential ties, see Interpretation Bulletin IT-221, Determination of an Individual's Residence Status

Deemed resident:
You were a deemed resident of Canada for tax purposes if you did not have residential ties in Canada, but you stayed here for 183 days or more in 2010 and, under a tax treaty, you were not considered a resident of another country.

You were also a deemed resident if you lived outside Canada during 2010, you did not have residential ties in Canada, and you were:

• a member of the Canadian Forces at any time in 2010
• a member of the Canadian Forces overseas school staff and you choose to file a return as a deemed resident
• a federal or provincial government employee and you were either resident of Canada just before being posted abroad or you received a representation allowance for 2010
• a person working under a Canadian International Development Agency (CIDA) assistance program, if you were a resident of Canada at any time during the three-month period just before you began your duties abroad
• a person who, under a tax treaty or another agreement or convention, is exempt from tax on 90% or more of your income from all sources in your new country of residence because of your relationship to a resident (including a deemed resident) of Canada
• a dependent child of one of the first four persons described above and your net income in 2010 was not more than $9,600

Language

The Language keyword is used to enter the client's language of choice, the language in which he wishes to communicate with the CRA, Revenue Quebec and with you.

All copies of this client's tax return (printed by batch to any destination) will be printed in this language, except for the draft copy which will be printed in the language in which DT Max is being used at the time.

PRINTING FROM MENU OR BY BATCH	LANGUAGE:
DESTINATION:
CRA	Client
Revenue Quebec	Client
Client copy	Client
Draft copy	User
PRINTING FROM THE SCREEN	LANGUAGE:
OPTIONS:
Current page only	User
Jacket only	User
All pages (draft)	User
Complete tax return (production)	Client

The following options are applicable for the keyword Language.

English

French

Street

The keyword Street is used to enter the client's street address.

If your client has an apartment number, enter this with the keyword Apartment .

This will allow DT Max to print the apartment number correctly on the first page of the return. This format is necessary for Quebec taxpayers, because DT Max must separate the street number, the street name and the apartment number.

Federal government's recommendations:

The record length for a client's street and/or mailing address is 60 characters (30 characters for Quebec). In order to ensure that the most accurate address information is captured for mailing purposes, the client's address information should be captured in the following order:

1. Building unit identifier
   A number or alpha code which uniquely identifies a unit of a specific type within a building.
2. Civic site street number
   Enter the number assigned to a specific civic site by the official municipality or relevant authority.
3. Civic site street number suffix
   Enter an alpha character or fraction added to a civic site number by an official municipality or relevant authority.
4. Street name
   Enter the full name of a street, roadway, or artery assigned by an official municipality or a relevant authority.
5. Street type code
   Enter the street type code in addition to the street name to uniquely designate the street from other streets having the same street name.
6. Street direction code
   Enter Canada Post Corporation's mnemonic code for street direction.

Note that if you don't enter an address for the spouse, it defaults to that of the family head. Similarly, the dependants' address defaults to that of their supporter.

Only when you enter a new family head does DT Max automatically prompt you to enter address data. DT Max does not prompt for this information for a new spouse or dependant. Enter an address only if it differs from that of the family head.

If you wish to enter these addresses manually, ensure that they are all entered in exactly the same way as that of the family head. Otherwise, DT Max will interpret any discrepancy in the format to be a different address.

Note also that if spouses live at the same address, it must be an exact match.

  See the CRA's general income tax guide:
Line 306 - Amount for infirm dependants age 18 or older

Apartment

DT Max will print the client's Apartment on the first line of the client's address box on the federal tax returns.

If the spouse's address is not entered, it will default to that of the family head. Similarly, the dependants' address defaults to that of their supporting person.

POBox

DT Max will print the client's POBox on the second line of the client's address box on the federal tax returns.

If the spouse's address is not entered, it will default to that of the family head. Similarly, the dependants' address defaults to that of their supporting person.

RuralRoute

DT Max will print the client's RuralRoute on the second line of the client's address box on the federal tax returns.

If the spouse's address is not entered, it will default to that of the family head. Similarly, the dependants' address defaults to that of their supporting person.

City

DT Max will print the client's City on the third line of the client's address box on the federal tax returns.

If the spouse's address is not entered, it will default to that of the family head. Similarly, the dependants' address defaults to that of their supporting person.

Province

DT Max will print the client's Province on the third line of the client's address box on the federal tax returns. The province in the address will default to the client's province of residence, defined as Prov-Residence. In practice, you need to enter Province rarely, for example, for example, to enter the new province of a client who has moved from one province to another. If the taxpayer is a non resident or deemed resident use Country.a to enter the name of the country.

PostalCode

Use PostalCode to enter the client's postal code. For efile, the postal code is also used to determine the Receiving Taxation Centre.

First-Nation

All residents of the Yukon, including members of all 14 First Nations, are now subject to federal and territorial tax. New income tax collection and sharing agreements between the federal government, the Yukon government and many of the Yukon First Nations have been implemented.

These agreements enable taxpayers to reduce their federal and Yukon income tax payable and pay the corresponding amount of tax to the First Nation government responsible for the settlement land where they resided on December 31, 2010. The reduction amounts to 75% of basic federal tax and 95% of net Yukon tax.

The following options are applicable for the keyword First-Nation.

Carcross/Tagish

Champagne and Aishihik

Kluane

Little Salmon/Carmacks

Nacho Nyak Dun

Selkirk

Ta'an Kwach'an

Teslin Tlingit

Tr'ondek Hwech'in

Vuntut Gwitchin

Kwanlin Dun

Taicho land

Taicho community

Not residing on settlement land

Inuit

Fill the residency information for tax administration agreements.

The following options are applicable for the keyword Inuit.

Residing on Labrador Inuit lands

Residing in an Inuit community

Not residing on Labrador Inuits lands/in community

State

State foreign states, if in USA

The following options are applicable for the keyword State.

AL Alabama

AK Alaska

AZ Arizona

AR Arkansas

CA California

CO Colorado

CT Connecticut

DE Delaware

FL Florida

GA Georgia

HI Hawaii

ID Idaho

IL Illinois

IN Indiana

IA Iowa

KS Kansas

KY Kentucky

LA Louisiana

ME Maine

MD Maryland

MA Massachusetts

MI Michigan

MN Minnesota

MS Mississippi

MO Missouri

MT Montana

NE Nebraska

NV Nevada

NH New Hampshire

NJ New Jersey

NM New Mexico

NY New York

NC North Carolina

ND North Dakota

OH Ohio

OK Oklahoma

OR Oregon

PA Pennsylvania

RI Rhode Island

SC South Carolina

SD South Dakota

TN Tennessee

TX Texas

UT Utah

VT Vermont

VA Virginia

WA Washington

WV West Virginia

WI Wisconsin

WY Wyoming

DC District of Columbia

AS American Samoa

FM Federated States of Micronesia

GU Guam

MH Marshall Islands

MP Northern Mariana Islands

PW Palau

PR Puerto Rico

VI Virgin Islands

AE Armed Forces Africa

AA Armed Forces Americas

AE Armed Forces Canada

AE Armed Forces Europe

AE Armed Forces Middle East

AP Armed Forces Pacific

Other (Specify)

  See the CRA's general income tax guide:
Line 306 - Amount for infirm dependants age 18 or older

Country.a

If the client's residence address is outside of Canada, the keyword Country.a is used to enter the State and Country of Residence which will replace the Province on the third line of the residence address on the T1 return.

Zip-Code

If the client's residence address is outside of Canada, the keyword Zip-Code is used to enter the foreign postal code of Residence which will replace the postal code of the residence address on the T1 return.

  See the CRA's general income tax guide:
Line 306 - Amount for infirm dependants age 18 or older

Current-Prov

Use Current-Prov to indicate the province or territory where the taxpayer is currently residing if different from the mailing address.

Phone

Enter the client's home telephone number with the Phone keyword. DT Max will not verify the format of the telephone number, but accept whatever you enter. Given the wide range of possibilities, of area codes, locals, extensions, etc., it is next to impossible to verify the phone numbers without being too exclusionary.

The keyword Print-Phone as set up in the user's defaults or as entered in the client's data is used to choose whether or not to print the client's home or business phone number on the tax return.

Phone-office

Enter the client's phone number at the office with Phone-office. DT Max will not verify the format of the telephone number, but accept whatever you enter. Given the wide range of possibilities, of area codes, locals, extensions, etc., it is next to impossible to verify the phone numbers without being too exclusionary.

Fax

Use Fax to enter the number of the client's home fax (facsimile) machine. DT Max will not verify the format of the fax number, but accept whatever you enter. Given the wide range of possibilities, of area codes, locals, extensions, etc., it is next to impossible to verify the phone numbers without being too exclusionary.

Fax-office

Enter the client's business fax (facsimile) machine phone number at work with Fax-office. DT Max will not verify the format of the fax number, but accept whatever you enter. Given the wide range of possibilities, of area codes, locals, extensions, etc., it is next to impossible to verify the phone numbers without being too exclusionary.

Cellular-no

Enter the cellular phone number [e.g. (123) 456-7890].

Pager-no

Enter the pager [e.g. (123) 456-7890].

Email

Enter the client's Email address. DT Max will verify the format of the email address. It will accept whatever you enter, whether or not it is accurate.

Alone

Use the Alone keyword to indicate whether or not a client is eligible for Quebec's special non refundable tax credit for persons living alone (line 361).

To be eligible to claim an amount for a person living alone, the taxpayer must throughout 2010, maintained and ordinarily lived in a dwelling in which he lived

• alone (that is, he did not share the dwelling at any time in 2010 with another person, such as a co-tenant, a mother or father, or a sister or brother),
• or only with one or more dependent children.

Enter "Yes" if the client is eligible.

DT Max will not claim this credit if the client is linked to a spouse, married or common law, unless you have indicated "Yes" with this keyword.

When a new client is entered and the Status indicated is other than "Married", DT Max prompts you with the Alone keyword. It must be entered because DT Max does not always have enough information to determine eligibility.

Drug-Insur

Use the keyword Drug-Insur to enter the information requested for the Quebec prescription drug insurance plan, per schedule K.

Data in this keyword should be entered for all taxpayers over 17 years of age who are Quebec residents.

Since 1997, prescription drug insurance coverage has been compulsory for all Quebecers. Two types of insurance plans offer prescription drug coverage:

• private plans (group insurance or employee benefit plans);
• the public plan, administered by the Régie de l'assurance maladie du Québec.

About the public plan
Who is eligible?

1. adults age 18 to 64 who do not have access to a private plan on their own or through their spouse;
2. persons age 65 and over;
3. holders of a claim slip (carnet de réclamation) issued by the Ministère de l'Emploi et de la Solidarité sociale;
4. children of persons covered by the public plan, unless they have access to a private plan on their own.

Persons who turn 65 may continue to be covered by a private plan. If they maintain private coverage equivalent to that of the public plan, they must terminate their registration for the public plan by calling the Régie. If instead they opt for private supplemental insurance in addition to that provided by the public plan, they must remain registered with the public plan and therefore do not have to contact the Régie.

The following options are applicable for the keyword Drug-Insur.

Own group insurance plan - covered all year

The taxpayer was covered for the entire year under one or more private group insurance plans. In this case, schedule K is not required for the taxpayer.

Group insurance plan of spouse / parent - all year

Quebec prescription drug insurance plan - all year

The taxpayer had no private group insurance at any time during the year and cannot take advantage of any of the exemptions described in schedule K.

Quebec prescr. drug ins. plan, exceptions - all year

Quebec prescription drug insurance plan - exceptions

Use this option to prompt the keyword Situation which is used to specify other exemption situations as defined in schedule K. This option is relevant if, for instance, the taxpayer had group insurance plan coverage for only a part of the year.

Situation

Use the keyword Situation to select the situation which applied to the taxpayer in 2010. If none of these situations applied, do not make a selection and do not use the keyword Months .

The following options are applicable for the keyword Situation.

[code 14] Own group insurance plan

[code 16] Group insurance plan of spouse or parent

Choose this option if the taxpayer was covered by a group insurance plan or an uninsured employee benefit plan (UEBP) of which the taxpayer or the taxpayer's spouse, father or mother was a member, and this plan covered the cost of medicare.

[code 18] Received last-resort financial assistance

[code 22] Under 18 years of age and unmarried

[code 24] Registered Indian

[code 26] Beneficiary under the James Bay agreement

[code 29] Age + 64, spouse age + 59 and L.148 > 4,859$

[code 31] Age + 64, if spouse age - 59 and L.148 > 7,359$

Age 60 to 65, holding a valid claim slip

Age 18 to 25, full-time student, unmarried

In a residential and long-term care centre

At least age 18, infirm before 18, unmarried

Other - Living outside Quebec all year

Other - foreign national

The taxpayer is not required to pay the contribution if he/she is in one of the following situations:

(a) the taxpayer was a foreign national and was not entitled to a reimbursement for the cost of prescription drugs under the Quebec prescription drug insurance plan;

(b) the taxpayer was a resident in another province throughout 1997 and carried on a business in Quebec;

(c) the taxpayer was absent from Quebec throughout 1997.

Check the box marked "Yes" on line 663 of schedule K, and enter "12" on line 62.

Other - French national student

Other - resident of other province, business in Qc

Other - became resident of another province

Other - moved to Quebec from another province

Other - Immigrant / Emigrant

Months

Use the keyword Months to select the months during which the taxpayer was in one or several of the situations listed (one day equals an entire month). If none of these situations applied, ignore the keyword Months .

The following options are applicable for the keyword Months.

January

February

March

April

May

June

July

August

September

October

November

December

File-Jointly

The keyword File-Jointly tells DT Max whether or not to include the taxpayer's and spouse's drug insurance information together on a single schedule K. If they are filing jointly, this keyword should only be entered in the file of the taxpayer who will be filing schedule K.

The taxpayer to whom this schedule K belongs will pay any drug insurance contribution for both spouses. Alternatively, each spouse can file their own schedule K and make their individual contributions. Note that when both spouses are covered under a group insurance plan for the entire year, no attachment K is needed.

If both spouses file the drug insurance calculation on a single schedule K, the spouse whose return will enclose the schedule K must have the File-Jointly keyword completed with the option "Yes" selected.

The spouse is included in the calculation of the taxpayer's schedule K, using Drug-Insur data from the spouse's file. The tax preparer must enter Drug-Insur information in both the taxpayer's and spouse's file even if they will be filing on the same schedule K.