Change of marital status

Change of marital status

StatusChange

Use StatusChange to indicate a current year change in status of the taxpayer. Date of Death will appear in the identification area of both the Federal and Quebec income tax return.

The date of status change, other than death, will appear in the identification area of the Quebec income tax return only.

The following options are applicable for the keyword StatusChange.

Common law spouse

Separation - previously common-law partner

Marriage - single before marriage

Marriage - common-law before marriage

Separation

Separation/reconciliation - same year

Divorce - married before divorce

Divorce - separated before divorce

Deceased

Deceased - spouse remarried same year

Widow

Living in a conjugal relationship

No change

Change-Date

Use Change-Date to enter the date of the status change which was indicated with the StatusChange keyword.

This option provides the possibility of overriding the calculations already made by DT Max. Select "Yes" if you want DT Max to claim the eligible dependant amount on line 305 of the federal return. Select "No" if you dont want this amount.

Please note that a taxpayer is entitled to the eligible dependant amount if, at any time during the year, that taxpayer was single, divorced, separated, or widowed and at that time that taxpayer supported a dependant to whom all of the following applied. The dependant:

was under 18, your parent or grandparent, or mentally or physically infirm;
was related to you by blood, marriage, or adoption;
lived with you in a home that you maintained; and
in most cases, lived in Canada.

You cannot claim this amount if any of the following applies:

You are claiming a spousal amount on line 303
The claim is for your common-law spouse. However, you may be able to claim the spousal amount on line 303.
Someone else in your household is making this claim. Each household is allowed only one claim the amount for an eligible dependant.
The claim is for a child for whom you were required to make support payments.

SingleParent

This option provides the possibility of overriding the calculations already made by DT Max. Select "Yes" if you want DT Max to claim the single-parent family amount on line 21 of the Quebec schedule B or on line 6394 of the Nunavut credits schedule NU479. Select "No" if you dont want this amount.

For Quebec, if a taxpayer is entitled to the amount for a person living alone, he/she may also be entitled to the additional amount as a single-parent family if he/she lived during the year with a child of 18 or over enrolled in post-secondary studies.

For Nunavut resident, if the taxpayer 2010 adjusted net income is more than $60,000, he/she could obtain the cost of living supplement for single parents to a maximum of $255.12.

The Nunavut taxpayer is considered a single parent if at any time in the taxation year:

The taxpayer is not married or living in a common-law partnership or, is married or in a common-law partnership and is living apart due to a breakdown in the marriage or partnership; and

The taxpayer has custody of a child, for at least 50% of the time, who is under 18 years of age or, who is 18 years of age or older and is dependant due to a mental or physical disability.

Return-Type.s

Use the keyword Return-Type.s to indicate the type of return to be filed for the year of death.

Optional returns are returns on which you report some of the income that you would otherwise report on the final return. By filing one or more optional returns, you may reduce or eliminate tax for the deceased. This is possible because you can claim certain amounts more than once, split them between returns, or claim them against specific kinds of income.

1. Return for rights or things

Rights or things are amounts that were not paid at the time of death and that, had the person not died, would have been included in his or her income when received. There are rights or things from employment and other sources.

You can file a return for rights or things to report the value of the rights or things at the time of death. However, if you file a return for rights or things, you have to report all rights or things on that return, except those transferred to beneficiaries. You cannot split rights or things between the final return and the return for rights or things.

DT Max will indicate "Section 70(2)" in the top right-hand corner of page 1 of the federal return and "Section 429" in the top right-hand corner of page 1 of the Quebec return.

2. Return for a partner or proprietor

A deceased person may have been a partner in, or the sole proprietor of, a business. The business may have a fiscal year that does not start or end on the same dates as the calendar year. If the person died after the end of the business' fiscal period but before the end of the calendar year in which the fiscal period ended, you can file an optional return for the deceased.

On this return, report the income for the time from the end of the fiscal period to the date of death. If you choose not to file this optional return, report all business income on the final return.

DT Max will indicate "Section 150(4)" in the top right-hand corner of page 1 of the federal return and "Section 681" in the top right-hand corner of page 1 of the Quebec return.

3. Return for income from a testamentary trust

You can file an optional return for a deceased person who received income from a testamentary trust. The trust may have a fiscal period that does not start or end on the same dates as the calendar year. If the person died after the end of the taxation year of the trust, but before the end of the calendar year in which the fiscal period ended, you can file an optional return for the deceased.

On this return, report the income for the time from the end of the fiscal period to the date of death. If you choose not to file this optional return, report all income from the trust on the final return.

DT Max will indicate "Section 104(23)(d)" in the top right-hand corner of page 1 of the federal return and "Section 1003" in the top right-hand corner of page 1 of the Quebec return.

The following options are applicable for the keyword Return-Type.s.

Final return

Use this option if filing the final return.
The final return is the only return for a deceased taxpayer that is efile eligible for federal and Quebec purposes. If this option is chosen, DT Max will remove the efile ineligibilty status.

Return for rights or things

Use this option if filing an optional return for rights or things.
DT Max will indicate "Section 70(2)" in the top right-hand corner of page 1 of the federal return and "Section 429" in the top right-hand corner of page 1 of the Quebec return.

Return for a partner or proprietor

Use this option if filing an optional return for a partner or proprietor.
DT Max will indicate "Section 150(4)" in the top right-hand corner of page 1 of the federal return and "Section 681" in the top right-hand corner of page 1 of the Quebec return.

Return for income from a testamentary trust

Use this option if filing an optional return for income from a testamentary trust.
DT Max will indicate "Section 104(23)(d)" in the top right-hand corner of page 1 of the federal return and "Section 1003" in the top right-hand corner of page 1 of the Quebec return.

Deceased taxpayer - next year (memo)

Optional-Return

Use the keyword Optional-Return is you filed optional returns such as returns for income from rights or things, returns for a partner or sole proprietor, or returns for income from a testamentary trust.

Optional-NI

Use the keyword Optional-NI to enter the net income from the Quebec tax return (line 275) for each optional return.

In calculating the family income on Schedules B, C and K, the income from line 275 of all the tax returns filed in the year of death must be taken into account.

The following options are applicable for the keyword Optional-NI.