Release Notes

Overview – Version 2025 4.0

The most recent updates of the following forms have been integrated into this version of the program:

  • T5013 Schedule 8, Capital Cost Allowance (CCA) (Jump Code: T5013S8)

  • T5013 Schedule 12, Resource-Related Deductions (Jump Code: T5013S12)

  • T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim (Jump Code: T661)

Essential Program Information

Taxprep Forms is the most complete electronic library of income tax forms in Canada. Three versions are available: the Gold version includes more than 475 slips and forms issued by the Canada Revenue Agency (CRA) and Revenu Québec (RQ), while the Silver version includes nearly 220 and the Bronze version, nearly 20. To view the content of your version, access the Forms view of the program (by selecting View/Form Manager). A list of the forms included in each version is also available in PDF format. You can consult this list on the Taxprep Forms Professional Centre, (accessible from the Menu button at the top left corner of the program) under the “Documentation” section, or on the Taxprep Web site, at https://wolterskluwer.ca/products/taxprep/taxprep-forms/.

 

Forms and Slips Coverage

The slips, RL slips and summaries included in Taxprep Forms 2025 normally apply to the 2025 taxation year. You can nonetheless use them if you need to file a slip for the 2026 taxation year before the 2026 versions of the slips are made available by government authorities.

Individual forms can be used until they are updated by the CRA or RQ.

 

To know the release dates of the Taxprep Forms versions, please consult the product calendar.

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Version 4.0 Content

Updates and Additions

To review the updates and additions contained in version 4.0 of Taxprep Forms 2025, consult the Updates and Additions table.

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Version 4.0 – Updated Forms

Federal

UHT-2900, Underused Housing Tax Return and Election Form (Jump Code: UHT2900)

On March 26, 2026, Bill C-15 received Royal Assent. Affected owners are not required to file an Underutilized Housing Tax (UHT) return or pay the tax for the 2025 calendar year and subsequent years. For more information, go to https://www.canada.ca/en/services/taxes/excise-taxes-duties-and-levies/underused-housing-tax.html.

GST191, GST/HST New Housing Rebate Application for Owner-Built Houses (Jump Code: GST191); and

GST191-WS, Construction Summary Worksheet (Jump Code: GST191WS)

On May 27, 2025, the federal government announced a new GST rebate for first-time home buyers on new or substantially renovated homes, effective March 20, 2025. The maximum rebate is $50,000 and may be claimed if the fair market value of the home is less than $1,500,000. Significant changes have been made to this form to reflect, among other things, this measure.

  • In Part A, Claimant information, a question has been added to indicate whether the claimant qualifies for the GST/HST rebate for first-time home buyers. The answer to this question determines the section to be completed in Part D, Rebate Calculation.

  • In Part B, new information is requested.

  • In Part D, Rebate Calculation, several lines have been removed since certain situations are no longer covered by the new version of the form. This is also reflected in significant changes made to Parts C, Construction details, and D, Construction summary totals, of Form GST191-WS. The GST and HST tables in Part C have been combined, and the columns for the 6% and 7% GST rates as well as the column for the 12% HST rate have been removed. The two columns for the 14% HST rate have been regrouped, as have the two columns for the 15% HST rate. The summary lines in Part D associated with the aforementioned rates have been removed. If you completed Form GST191-WS using a previous version of the program and selected the 6% or 7% GST rates, that selection will be replaced by the 5% GST rate. If you selected the 12% HST rate, that selection will be replaced by the 13% HST rate.

  • In addition, Part D has been divided into sections. Section 1, GST/HST new housing rebate amount, corresponds to the calculations used in the previous version of the form. Section 2, First-time home buyers’ GST/HST rebate amount, corresponds to the new measure. If you completed this form using a previous version of the program, section 1 will be filled in by default. You will need to reclassify the amount on line R to section 2 if the applicant is a first-time home buyer.

  • In Part D, lines X1 and X2 have been added to enter the amounts of the GST/HST refund and provincial refund already received for this home.

If you completed these forms using a previous version of the program, we recommend reviewing them thoroughly before submitting them.

GST524, GST/HST New Residential Rental Property Rebate Application (Jump Code: GST524)

Several changes have been made to this form, including:

  • In Part C, Housing and application type information, the following types of claimants have been added:

  • Cooperative housing corporation (co-op) (builder and landlord) (PBRH)

  • Cooperative housing corporation (co-op) (purchaser and landlord) (PBRH)

  • The following types of housings have been removed:

  • Co-op unit or multiple units (not including condominium units, duplexes or additions that contain only one unit)

  • Addition of more than one unit to a multiple unit residential complex

  • The following types of housings have been added:

  • Co-op unit, or multiple-unit residential complex, or an addition of more than one unit to a multiple-unit residential complex (not eligible for PBRH rebate)

  • Multiple-unit residential complex, or an addition of more than one unit (eligible for PBRH rebate)

  • In the custom section Select the rate that applies to your situation of Part C, rates have been removed because certain situations are no longer covered by the new version of the form. Notably, the 6% and 7% GST rates have been removed. If you had selected one of these rates, the selection will be replaced by the 5% GST. In addition, the two 14% HST rates have been combined, as have the two 15% HST rates. The removal of certain rates has an impact on the calculations in Parts D and E.

  • In Part D, Rebate calculation for Type 6 and Type 7, the rebate rate on line J will now be calculated.

  • Part G, Direct deposit request, has been removed.

If you completed the form using a previous version of the program, we strongly recommend that you verify its contents before filing it.

T100A, Application for a Selling Instrument Identification Number (SITIN) (Jump Code: T100A); and

T101A, Claim for Renouncing Canadian Exploration Expenditures (CEEs) and Canadian Development Expenditures (CDEs) (Jump Code: T101A)

Forms T101A and T100A have undergone several changes. Some sections have been updated or reorganized, while components have been added to reflect the current government version.

Summary of changes:

Form T101A

  • Addition of 13 options to select in the Mining Sector subsection of Part 2, namely relating to critical minerals.

  • Changes made with respect to the layout and order of checkboxes in certain sections of the form.

  • Removal of the renunciation for Canadian development expenses (CDE) incurred or to be incurred in Year 2 under the look-back rule; the corresponding cell in the CDE column on line 61 of Part 3 has been removed and the field is now greyed out.

Form T100A

  • Addition of 13 options to select in the Mining Sector subsection of Part 2, in accordance with the current government version.

T661, Scientific Research and Experimental Development (SR&ED) Expenditures Claim (Jump Code: T661)

The 2026 version of Form T661 introduces several important changes when compared with the 2022 version, mainly related to the processing of capital expenditures and the addition of information required by the CRA.

Key changes:

  • Addition of qualified capital expenditures

  • Option to claim depreciable property acquired after December 15, 2024

  • Introduction of lines and sections dedicated to capital expenditures and shared-use-equipment (Parts 6B and 6C)

  • Revised calculation of expenditures

  • Explicit division of current and capital expenditures in Parts 3 and 4

  • Renumbering of certain key lines (e.g., line 380 has been replaced by line 400)

  • Addition of lease costs of equipment

  • New lines to report lease costs of equipment used for SR&ED after December 15, 2024

  • New information required in Part 2

  • Addition of the Canada Research and Development Classification (CRDC)

  • Addition of project pre-approval indicators

  • Addition of lines 262 and 263 for the identification and assignment of operating time by project for depreciable property acquired after December 15, 2024, which are carried over to the selections in column 780 of Part 6B

  • More detailed project cost structure

  • Part 6 has been replaced by more detailed sections (Parts 6A, 6B and 6C) to break down costs precisely by project and type of expenditure.

T5013 Schedule 8, Capital Cost Allowance (CCA) (Jump Code: T5013S8);

T5013 CCA General, General CCA Classes (Jump Code: T5013CCAR);

T5013 Vehicle CCA, CCA Class 10.1 (Passenger Vehicles) (Jump Code: T5013CCAPV);

T5013 Leasehold CCA, CCA Class 13 (Leasehold Improvements) (Jump Code: T5013CCALI); and

TP-600 Schedule B, Capital Cost Allowance (CCA) (Jump Code: TP600SB)

Numerous changes have been made to these forms to reflect the changes announced in Bill C-15. Here are the main changes:

Class 10.1 (passenger vehicles)

The question Is the property a reaccelerated investment incentive property (RIIP)? has been added. The answer to this question is determined based on the date of acquisition. The following lines have also been added:

  • Cost of acquisitions of RIIP

  • Cost of acquisitions of property other than DIEP that is RIIP

  • UCC adjustment for RIIP acquired during the year

Class 13 (leasehold improvements)

The line Acquisitions after 2024 – reaccelerated investment incentive property (RIIP) has been added. In addition, line 4b has been renamed Acquisitions before 2025 – accelerated investment incentive property (AIIP).

General CCA classes

Subsection AIIP – Classes 44, 46 and 50 only has been added to ensure that the correct adjustment factor is applied depending on whether the acquisition date is before April 16, 2024, or after April 15, 2024.

The following lines have been added to support measures related to RIIP:

  • Acquisitions after 2024 – reaccelerated investment incentive property (RIIP) or zero-emission vehicle (ZEV)

  • Cost of acquisitions for property other than DIEP that is RIIP or ZEV acquired after 2024

  • Proceeds of disposition available to reduce additions of RIIP or ZEV acquired after 2024

  • Net capital cost additions of RIIP or ZEV acquired after 2024

  • UCC adjustment for AIIP or ZEV acquired after 2024

The corresponding lines for AIIP have been renamed to include the mention before 2025.

Section Class 43 only has been added to determine whether RIIP acquisitions made after 2025 include property that would have been included in Class 53 if it had it been acquired in 2025.

T5013 Schedule 8

Form T5013 Schedule 8 has not yet been updated to reflect these new measures. Therefore, the following columns also include amounts related to the RIIP:

  • Column 14, Cost of acquisitions from column 13 that are accelerated investment incentive property (AIIP) or properties included in Classes 54 to 56

  • Column 16, Proceeds of disposition available to reduce the UCC of AIIP and property included in Classes 54 to 56

  • Column 17, Net capital cost additions of AIIP and property included in Classes 54 to 56 acquired during the fiscal period

  • Column 18, UCC adjustment for AIIP and property included in Classes 54 to 56 acquired during the fiscal period

TP-600 Schedule B

Form TP-600 Schedule B has not yet been updated to reflect these new measures. Therefore, the following columns also include amounts related to the RIIP:

  • Column C.1, Capital cost of property that qualifies for accelerated CCA and was acquired in the period

  • Column F.1, Proceeds of disposition that may reduce the capital cost of property that qualifies for accelerated CCA and was acquired in the period

  • Column F.2, Net capital cost of property that qualifies for accelerated CCA

  • Column F.3, UCC adjustment for property that qualifies for accelerated CCA and was acquired in the period

General diagnostics have been added to help you complete these forms. If you completed the T5013 return with a previous version of the program, we strongly recommend that you review these forms and the diagnostics before filing the return.

T5013 Schedule 12, Resource-Related Deductions (Jump Code: T5013S12)

The new version of Form T5013SCH12 takes into consideration updates made to reaccelerated Canadian development expenses as well as reaccelerated Canadian oil and gas property expenses.

In accordance with the instructions on the form, partnerships must notify their partners in writing of their share of these expenses. The new boxes 264 and 364 are not supported with respect to electronic filing, as the CRA will not be updating its system until after January 2027. These new boxes have no impact on calculations, and electronic filing remains possible even if the boxes have been completed.

In its May 4, 2026, announcement, the CRA specifies that it will not be necessary to file an amended return to transmit the amounts in boxes 264 and 364 electronically for returns filed before January 2027. For more information, go to https://www.canada.ca/en/revenue-agency/services/e-services/digital-services-individuals/efile-electronic-filers/efile-news-program-updates.html.

 

Québec

LM-15, Voluntary Disclosure (Jump Code: LM15)

Following a major update, Form LM-15 has undergone numerous changes. Several sections have been revised, deleted or reorganized, while components have been added.

Notably:

  • Section 3.4, Payment of duties, has been moved to section 4, where it now appears as subsection 4.4, Payment of amounts due;

  • The Partnership option has been removed from the list of legal statuses. If you selected this option in a previous version of the program, the Other (specify) option will be selected and the identification number will be entered in the corresponding box on that line;

  • The Account number field has been added to the table in section 6.2, Information about the offshore accounts.

Given the extent of the changes made, we strongly recommend that you review the entire form before submitting it.

TP-985.2.2.A, Determination of an Amount Deemed to Reduce the Disbursement Quota (Jump Code: TP985.2.2.A)

This form corresponds to Form TP-985.2.2, Determination of an Amount Deemed Spent (Jump Code: TP985.2.2), in the previous version of the program. All information entered will be carried over from one version to the other.

 

British Columbia

Invoice (Jump Code: BILL)

In its February 18, 2026, budget, the Government of British Columbia has announced that, effective October 1, 2026, accounting and bookkeeping services will become subject to the provincial sales tax (PST). To ensure the PST applies to all invoices, please select the Apply PST/QST to the invoice option and enter a PST rate in the Rate field of line PST/QST Registration number in the Tax information section of the Bill tab in the preparer profile.

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Version 4.0 – Corrected Calculations

The following problem has been corrected in this version:

Federal

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Version 3.0 Content

Updates and Additions

To review the updates and additions contained in version 3.0 of Taxprep Forms 2025, consult the Updates and Additions table.

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Version 3.0 – Updated Forms

Federal

T5013 Schedule 8, Capital Cost Allowance (Jump Code: T5013S8)

With regard to the application of the CCA measures provided for in Bill C-15, the CRA has confirmed the following:

  • The changes resulting from Bill C-15 will be incorporated only in the 2026 version of Schedule 8 of the T5013 form.

  • Preparers must use the current 2025 version of Schedule 8 and must not override the amounts calculated by the program in order to apply the measures provided for in Bill C-15.

  • If necessary, amended returns may be filed at a later date, once the measures have been officially sanctioned.

We will continue to monitor the situation and provide further information on the procedure for filing amended returns.

GST494, GST/HST Final Return for Selected Listed Financial Institutions (Jump Code: GST494); and

RC7294, GST/HST and QST Final Return for Selected Listed Financial Institutions (Jump Code: RC7294)

Changes have been made to these forms. First, Part G, Schedule B, has been deleted, and the former Part H has been renamed Part G, Certification. In addition, lines 3090, 3091 and 3092 have also been added to the table in Part D, Calculation under the special attribution method, to calculate the provincial part of the HST attributable to participating provinces with a 9% provincial tax rate. The calculation on line 4000, Total provincial part of the HST attributable to participating provinces, has also been adjusted to include line 3092. Finally, line 1300, Provincial transitional new housing rebates assigned to a builder by a purchaser (Prince Edward Island), has been removed from the table in Part E, Calculation of the final adjustments to net tax.

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Version 2.0 Content

Updates and Additions

To review the updates and additions contained in version 2.0 of Taxprep Forms 2025, consult the Updates and Additions table.

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Version 2.0 – Updated Forms

Preparer profile

PROFILE tab

Boxes 270 to 273, 275, 279 to 288, 290 and 291 have been removed from the T5013 slip. If you selected one of these boxes in the M. T5013 List – Settings section of the Profile tab for a preparer profile created or converted in version 2025.1 of the program, the field will be cleared, and you will need to make a new selection. If no or few changes were made to the preparer profile with version 2025.1 of the program, you can also convert the preparer profile using a profile from version 2024 of the program, which will display the default boxes for this section.

 

Federal

T5013 Schedule 1, Net Income (Loss) for Income Tax Purposes (Jump Code: T5013S1)

The CRA has changed the presentation of the Other additions and Other less common deductions subsections, which are now presented in table form. If you completed the form using a previous version of the program, the information entered in fields 600 to 604, 290 to 294, 700 to 704 and 390 to 394 will be transferred to the new tables. However, it is advisable to review this information before filing the T5013 return.

T5013 Schedule 6, Summary of Dispositions of Capital Property (Jump Code: T5013S6)

Since the changes regarding the increased inclusion rate for capital gains were not supported by legislation and were cancelled on March 21, 2025, Schedule 6 of the T5013 return has been amended to remove the fields associated with these changes. Accordingly, the lines used to allocate the capital gain (or loss) between the period before June 25, 2024, and the period after June 24, 2024, in Parts 1 to 13 and 15 have been removed.

In addition, the following changes require special attention:

  • In Part 10, Gifts of certain capital property, lines 962, 963, 971 and 972 have been removed, but line 961 has been retained. If an amount is entered on line 961, the partner’s share of that amount will be included in the new box 274 of the T5013 slip (Jump Code: T5013SUPP). Box 274 has been added to Worksheet B of Form T5013 (Jump Code: T5013WSB) and to Form T5013/RL-15 (Jump Code: T5013).

  • In Part 12, Interest in a partnership, lines 890 and 895 have been removed, but line 885 has been retained. Any amount entered on line 885 will be reported in box 289 of the T5013 slip. Box 289, which was added last year, is retained this year.

  • Qualifying cooperative conversions (QCC) per section 110.62 must be included in Part 13, Qualifying business transfer to employee ownership trust. As indicated on the form, QSBCS and QFFP disposed under a qualifying business transfer (QBT) per section 110.61 or a QCC per section 110.62 must not be included in Part 1 or Part 2.

  • In Part 14, Amounts eligible for the capital gains deduction, amounts from Parts 1, 2, 3, 11 and 13 that are eligible for the capital gains deduction must be entered on lines 120, 220, 320 and 420. The allocation between dispositions before June 25, 2024, and after June 24, 2024, must be completed on lines 330 to 395. If amounts had been entered on lines 330 to 395 in a previous version, they will be retained. In the current version, an amount entered on line 110 of Part 1 will be carried forward to line 120 of Part 14, then to line 340. Any portion attributable to a disposition before June 25, 2024, must be manually entered on line 330. This amount will then be automatically subtracted from line 340. The same process applies to Parts 2, 3 and 13. Please note that boxes 276, 277 and 278 were added last year and are retained this year.

In conclusion, boxes 270, 271, 287, 288, 290 and 291 have been removed from Worksheet B of Form T5013 and from Form T5013/RL-15 to reflect the updates made to Schedule 6.

If you have completed Schedule 6 of the T5013 return with a previous version of the program, we suggest you review it before filing.

T5013 Worksheet B, Summary of Amounts to Allocate to Partners (Jump Code: T5013WSB); and

T5013/RL-15 Slip, Partnership Income (Jump Code: T5013)

Several changes have been made to the T5013 slip to remove references to the periods before June 25, 2024, and after June 24, 2024:

  • Boxes 270 to 273, 275, 279 to 288, 290 and 291 have been removed from the T5013 slip.

  • The wording of boxes 152, 159, 163, 165 and 166 on the T5013 slip has been modified with the removal of the mention before June 25, 2024.

When opening a client file prepared with a prior version of the program, certain rules apply with respect to keeping or transferring overridden amounts entered in the removed or modified boxes:

  • If an amount had been entered in box 270 or 271, the sum of both boxes will be kept in box 151.

  • If an amount had been entered in box 272 or 273, it will not be kept, because box 137 should contain the sum of both boxes.

  • If an amount had been entered in boxes 275, 279, 280, 281 or 282 for the period after June 24, 2024, it will be carried forward to the corresponding box for the period before June 25, 2024, whose label was modified during the update.

  • If an amount had been entered in boxes 283, 284, 285 or 286, it will be reassigned to box 222, 223, 224 or 225. These cells were not removed, but their box numbers were modified.

  • If an amount had been entered in box 287 or 288, it will not be kept, because box 274 should contain the sum of both boxes.

  • If an amount had been entered in box 290 or 291, it will not be kept, because box 289 should contain the sum of both boxes.

If you have completed the T5013 slip and/or RL-15 slip with a previous version of the program, please validate your entries before producing them.

T5013 Worksheet C, Reserves on Dispositions of Capital Property (Jump Code: T5013WSC)

Changes have been made to Worksheet C of the T5013 return to remove references to periods before June 25, 2024, and after June 24, 2024, for dispositions of capital property other than QFFP and QSBCS. Accordingly, the lines Non-qualifying securities donated by the partnership to a qualified donee – after June 24, 2024 (box 281) and Other property – after June 24, 2024 (box 280) have been removed. When opening a client file prepared with a prior version of the program, if an amount had been entered in one of the cells for the period after June 24, 2024, the amount will be carried forward to the corresponding box of the period before June 25, 2024, whose label was modified during the update.

On November 18, 2025, the Minister of Finance and National Revenue introduced Bill C-15. Although these proposed changes are subject to parliamentary approval, adjustments have been made to the reporting structure for reserves. The objective is to distinguish reserves related to dispositions of QFFP or QSBCS in 2024 reported on a 2024 T5013 slip from those reported on a 2025 slip.

To clarify the entry of reserves on capital gains realized before June 25, 2024, and after June 24, 2024, the mention reported on a 2024 slip has been added to existing lines. The line Disposition after 2023 and before June 25, 2024, reported on a 2025 slip has been created. In addition, the line Disposition in 2025 has been renamed Disposition after June 24, 2024, reported on a 2025 slip or in 2025.

If you have completed this worksheet with a previous version of the program, please validate your entries before continuing filing the T5013 slip.

T5013/RL-15 Slip, Partnership Income (Jump Code: T5013)

Adjustments have been made to the treatment of business income (loss) from cryptoassets for limited partners in the section Limited partner’s net income or loss (T5013/RL 15) of Form T5013/RL 15. A line has been added above box 1-121 to calculate the amount allocated to limited partners for this type of income. Box 1-121, already introduced in a previous version, has been modified so that the amount reported is now limited to the adjusted at risk amount, in accordance with the rules applied to other income in this section.

If you have completed the RL-15 slip with a previous version of the program, please validate your entries before producing it.

 

Québec

TP-1079.8.BE, Foreign Property Return (Jump Code: TP10798BE)

Although the program allows you to prepare this form on its own, Revenu Québec recommends that it be sent with the tax return of the corporation, partnership, trust or individual to facilitate data processing.

Corporations established in Québec are required to communicate with Revenu Québec in French. Thus, such corporations must file the French version of this form. If you print in English from the print formats, Form TP-1079.8.BE will be printed in English. You will therefore need to replace the English version of this form with a French copy that has been printed separately.

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Version 1.0 Content

Updates and Additions

To review the updates and additions contained in version 1.0 of Taxprep Forms 2025, consult the Updates and Additions table.

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Version 1.0 – New Forms

Federal

T5013 Schedule 130, Partnership Interest and Financing Expenses and Interest and Financing Revenues (Jump Code: T5013S130)

The excessive interest and financing expenses limitation (EIFEL) rules limit the deductibility of interest and financing expenses by affected corporations and trusts. The rules apply to tax years starting on or after October 1, 2023. The main provisions for these rules are paragraph 12(1)(l.2), sections 18.2 and 18.21 and clause 95(2)(f.11)(ii)(D) ITA.

The new Schedule 130 is used to determine the allocation of interest and financing expenses or income to members of a partnership. The schedule must be completed if a partnership has a corporation or a trust as a member or deemed member under subsection 18.2(12) as well as interest and financing expenses or interest and financing income during the fiscal period.

However, if certain conditions are met, the partnership may be exempted from filing Schedule 130. For more details, please consult the Canada Revenue Agency’s website.

Amounts reported and allocated to members on Schedule 130 will be transferred to boxes 247 to 250 and 253 to 256 of Form T5013/RL-15 (Jump Code: T5013).

 

Québec

RLZ-11.P, Payment Relating to the Renunciation of Expenses or the Allocation of Assistance by a Corporation (Jump Code: RLZ11P)

This new remittance slip must be used when there is a balance payable on Form Renunciation of Expenses or Allocation of Assistance by a Corporation (Jump Code: RL11S). An optical recognition line and a payment code will then be generated on the remittance slip. However, this information will not be generated if an amount appears on both lines 20.6 and/or 25.6 and line 50 of Form RL-11.S. A diagnostic will then remind you to complete a separate Form RL-11.S for Part 5, Special tax on expenses deemed to have been incurred in Québec.

Finally, please note that Revenu Québec prefers online payments using the invoice with the payment code.

TP-21.4.39, Cryptoasset Return (Jump Code: TP21439)

Form TP-21.4.39 is a mandatory reporting form for any partnership that, in a given fiscal period, owns, receives, disposes of (sells, transfers, trades, donates, etc.) or uses cryptoassets. The capital gains (or losses), business income (or losses) and property income (or losses) from cryptoassets must be reported by type of cryptoasset. The partnership may incur penalties if it does not meet the obligations set out in Form TP-21.4.39.

TP-1079.8.BE, Foreign Property Return (Jump Code: TP10798BE)

This form is equivalent to Form T1135 (Jump Code: T1135) for Québec.

The information entered in Form T1135 is reported into Form TP-1079.8.BE.

For more information, consult the Help.

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Version 1.0 – Updated Forms

Federal

Permitted characters when transmitting slips

This year, the CRA has provided specific instructions relating to the characters that are permitted when transmitting slips. The T1120 diagnostic has been added to several cells in order to guide the user as to which characters are accepted when transmitting. This diagnostic will be displayed whenever an invalid character is entered. This character will then need to be corrected before the slip is transmitted in order to avoid any errors.

GST525, Supplement to the New Residential Rental Property Rebate Application – Co-op and Multiple Units (Jump Code: GST525)

Form GST525 has been updated to reflect the enhanced GST/HST rebate for new residential rental properties, increasing the rebate rate from 36% to 100% for purpose-built rental housing, with no phase-out threshold.

Also, the boxes 14%, under an agreement entered into before October 31, 2007 and 15%, under an agreement entered into before May 3, 2006 have been removed from this form.

If you completed this form using a previous version of the program, please select 14% or 15% rates, if applicable, before filing it.

Finally, with respect to the GST/HST rebate calculation in Part B, the total of all units should be entered manually on line G of section 3, Rebate totals for application Type 6 and Type 7, when box Rebate calculation for Type 6 – Purpose-built rental housing has been selected.

R102-R, Regulation 102 Waiver Application (Jump Code: R102R) and R105, Regulation 105 Waiver Application (Jump Code: R105)

The checkbox Check this box if it is related to the FIFA World Cup has been added to section I, Applicant identification. This checkbox indicates whether the Canadian individual tax number (ITN) relates to the FIFA World Cup.

RC199, Voluntary Disclosures Program (VDP) Application (Jump Code: RC199)

New changes to the Voluntary Disclosures Program came into effect on October 1, 2025. These changes aim to make the program more accessible to taxpayers and to allow them to correct unintentional errors or omissions more easily. Most sections have been simplified; therefore, if information had been entered in a previous version, it will need to be reviewed before completing this form.

Taxpayers and registrants who are contacted regarding a potential non-compliance issue are now eligible for the program.

Following the update, each applicant must complete a separate application in section 1. From now on, only one applicant’s information will be reported in section 1. In addition, fields have been added to section 2 to indicate the type of returns submitted by the taxpayer as part of the voluntary disclosure. Fields have also been added to section 2 to specify the type of income involved in the voluntary disclosure.

Finally, the taxpayer must indicate in section 3 whether the application will result in a tax amount owing and provide additional information related to the payment, if applicable.

T3/RL-16, Data Entry Screen – Trust Income (Jump Code: T3)

Several changes have been made to the T3 and RL-16 slips to remove references to the periods before June 25, 2024, and after June 24, 2024:

  • Boxes 52 to 54, 56, 58 and 59 have been removed from the T3 slip.

  • Boxes A-5 to A-9, H-4 to H-6 and H-8 to H-10 have been removed from the RL-16 slip.

  • The wording of boxes 54 and 57 on the T3 slip has been changed with the removal of the mention after June 24, 2024.

  • The wording of boxes A-2 to A-4, H-1 to H-3 and H-7 on the RL-16 slip has been changed with the removal of the mention after June 24, 2024.

If you had entered an amount in one of the boxes for the period before June 25, 2024, using the previous version of the program, the amount will be transferred to the corresponding box for the period after June 24, 2024, the wording of which was changed in the update. It is advisable to review your T3 and RL-16 slips before filing them.

T4/RL-1, Data Entry Screen – Employment Income (Jump Code: T4)

On the T4 slip, the wording of boxes 38, 39 and 41 has been changed to remove the mention before June 25, 2024, and the wording of boxes 90, 91 and 92 has been changed to remove the mention after June 24, 2024. This change ensures that the wording of the following boxes is identical: 38 and 90, 39 and 91, and 41 and 92. The CRA has confirmed that either set of boxes (i.e., 38, 39 and 41 or 90, 91 and 92) can be used to report security options benefits and deductions.

It should be noted that Revenu Québec has retained boxes L-9 and L-10, removing the mention before June 25, 2024, and has removed boxes L-11 to L-13 on the RL-1 slip.

T4PS/RL-25, Data Entry Screen – Payment from an EPSP (Jump Code: T4PS)

Several changes have been made to the T4PS and RL-25 slips:

  • The custom boxes used for reporting capital gains realized before June 25, 2024, and after June 24, 2025, as a note on the T4PS slip have been removed from the data entry screen.

  • Boxes B-2, Capital gains (or losses) realized before June 25, 2024, B-3, Capital gains (or losses) realized after June 24, 2024, C-3, Capital gains (or losses) realized before June 25, 2024, and C-4, Capital gains (or losses) realized after June 24, 2024, have been removed from the RL-25 slip.

T5/RL-3, Data Entry Screen – Investment Income (Jump Code: T5)

Several changes have been made to the T5 and RL-3 slips:

  • Box 34, Capital gains dividends – Period 1 – before June 25, 2024, has been removed from the T5 slip and can no longer be selected from the drop-down list in the Other information lines of the data entry screen.

  • In the instructions of the T5 slip, the wording of box 18 has been changed by removing the mention Period 1 – before June 25, 2024.

  • Boxes I-1, Dividends on capital gains realized before June 25, 2024, and I-2, Dividends on capital gains realized after June 24, 2024, have been removed from the RL-3 slip.

If you have completed T5 and RL-3 slips using a previous version of the program, we recommend that you review them before filing.

T1141, Information Return in Respect of Contributions to Non-Resident Trusts, Arrangements or Entities (Jump Code: T1141)

Form T1141 has been updated to allow for a joint election to be made so that a single person can file all T1141 returns on behalf of the others when multiple individuals are required to file them.

Boxes have been added to confirm that the information reported in sections A, B, C, and D is supported by supporting documents and to identify the supporting documents that are attached to the form. Questions have been added to page 2 of the form to obtain information about the administration of the trust, the arrangement or the non-resident entity.

T2057, Election on Disposition of Property by a Taxpayer to a Taxable Canadian Corporation (Jump Code: T2057)

The field 014 has been modified and can now contain a trust number or a business number, in addition to a social insurance number.

T5013/RL-15, Partnership Income (Jump Code: T5013)

The Excessive interest and financing expenses limitation (EIFEL) rules section has been added after the Share of partnership income or Loss (T5013/RL-15) section. It provides the member information needed to calculate the member's share of the partnership's interest and financing expenses or income.

Boxes 247 to 261 of the T5013 slip are now calculated using the specified proportion indicated in the EIFEL section of the T5013 slip and the amounts shown on Schedules 8, 12 and 130 of the T5013 return (Jump Codes: T5013S8, T5013S12 and T5013S130).

The clean hydrogen investment tax credit is a refundable tax credit that applies to eligible clean hydrogen property that is acquired and becomes available for use in respect of a qualified clean hydrogen project from March 28, 2023, to December 31, 2034. This credit is calculated and allocated to the partners of a partnership using Schedule 74 of the T5013 return. Schedule 74 can be found on the CRA’s website and will be available in a subsequent version of the program. In the meantime, boxes 294 to 297 relating to this credit have been added to Worksheet B of Form T5013 (Jump Code: T5013WSB) and Form T5013/RL-15 (Jump Code: T5013).

The clean technology manufacturing investment tax is a refundable tax credit that aims to encourage the investment of capital for clean technology manufacturing and processing as well as critical mineral extraction and processing in Canada from January 1, 2024, to December 31, 2034. This credit is calculated and allocated to partners in a partnership using Schedule 76 of the T5013 return. Schedule 76 can be found on the CRA’s website and will be available in a subsequent version of the program. In the meantime, boxes 292 and 293 relating to this credit have been added to Worksheet B of Form T5013 and Form T5013/RL-15.

Regarding the RL-15 slip (Jump Code: RL15SUPP), for any member of a partnership that is a trust, you must now provide its trust account number. This number must be indicated in the Partner’s identification section of Form T5013/RL-15. The information will then be carried over to the RL-15 slip as well as to Form TP-600 Schedule A (Jump Code: TP600SA), if applicable.

If a corporation that is a member of a partnership has elected to file its income tax return in a given functional currency, you must enter the code of the currency used in the Filing details section of Form T5013/RL-15 for that member. This information will then be carried over to box 202 in the additional information on the RL-15 slip.

If a partnership has earned business income (or losses), capital gains (or losses) or property income (or losses) from cryptoassets, it must allocate them to its members. Additional information codes 1-12, Net business income (or loss) from cryptoassets, 12-17, Capital gains (or losses) from cryptoassets, and 14-7, Gross business income from cryptoassets, have been created for this purpose and are available in Worksheet B of Form T5013 and Form T5013/RL-15. The information will then be carried over to the appropriate boxes in the additional information on the RL-15 slip.

Several changes have been made to the RL-15 slip to remove references to periods before June 25, 2024, and after June 24, 2024:

  • Boxes 11-5 to 11-7, 11-9, 12-10 to 12-16, 45-1 and 45-2 have been removed from the RL-15 slip.

  • The wording of boxes 11-1 to 11-4, 11-8 and 12-1 to 12-9 on the RL-15 slip has been modified.

If you had entered an amount in one of the boxes for the period before June 25, 2024, using the previous version of the program, the amount will generally be transferred to the corresponding box for the period after June 24, 2024, the wording of which was changed in the update.

If you have completed the T5013 slip and/or RL-15 slip with a previous version of the program, please validate your entries before producing them.

T5013 Financial, Partnership Financial Return (Jump Code: T5013FIN)

Line 265 about T5013 SCH76 and line 266 about T5013 SCH74 have been added to the Required documents to attach to this T5013 FIN, Partnership Financial Return section.

 

Québec

CO-502, Election in Respect of a Dividend Paid Out of a Capital Dividend Account (Jump Code: CO502)

As per Revenu Québec requirements, the 2D bar code will not be generated when some minimal validations are not met. Diagnostics have been updated to advise the preparer that the bar code will not be generated when printing the form as long as the adjustments are not made. Please note that the absence of a 2D bar code may cause processing delays from Revenu Québec.

FP-524, Regular GST Rebate Application for New Residential Rental Property or GST/HST Rebate Application for Purpose-Built Rental Housing (Jump Code: FP524)

Following an update to the form, the changes below have been made:

  • In Parts 1, Information about the claimant, and 2, Information about the rental property, the first line of the address is now separated into three parts: Apartment, Street number and Street name, P.O. Box.

  • In Part 3, Information about the type of claimant, construction, property and application, the types of claimants have been updated.

  • The following types have been removed:

  • Cooperative housing corporation/landlord

  • Builder/landlord of a cooperative housing corporation unit

  • Purchaser/landlord of a cooperative housing corporation unit

  • The following types have been added:

  • Builder and landlord of cooperative housing

  • Builder and landlord of cooperative housing eligible for the GST/HST rebate for purpose-built rental housing

  • Purchaser and landlord of cooperative housing

  • Purchaser and landlord of cooperative housing eligible for the GST/HST rebate for purpose-built rental housing

  • In section 4.2, Type 7 – Sale of building and lease of land, the fair market value of the residential complex at the time possession is given to the purchaser must now be entered on line 17 to calculate the rebate claimed.

Please note that, for a GST/HST rebate for purpose-built rental housing, if the application concerns a property located in Canada, Form FP-524 must be completed. You can claim a 100% rebate of the provincial portion of the HST in certain participating provinces.

If you have completed this form with a previous version of the program, it is recommended that you revise the content before filing it.

RL-11.S, Renunciation of Expenses or Allocation of Assistance by a Corporation (Jump Code: RL11S)

Various changes have been made to this form:

  • In Part 1, Information concerning the development corporation, boxes 05a, Number of RL slips submitted on paper, and 05b, Number of RL slips submitted online, have been added to the form and replace former box 05. Box 09, Year concerned, has also been added.

  • In Parts 2, Renunciation of expenses, and 3, Allocation of assistance, it is now possible to indicate that the payment will be made online by selecting boxes 20.8 and 25.8.

  • In Part 2, Renunciation of expenses, a field has been added to line 14 of column C to enter expenses incurred in Québec for development. The amount entered here will be carried over to box B-1, Québec Development expenses, of the RL-11 slip (Jump Code: RL11).

  • In Part 3, Allocation of assistance, a field has been added to line 22 of column F to enter the assistance amounts for expenses incurred in Québec for development.

  • In Part 4, Adjustment of previously renounced expenses, a field has been added to line 34 of column C to enter the amount of corrections for expenses incurred in Québec for development. A corresponding field has also been added to the custom table Revised amounts after corrections to adjust the amount in box B-1 of the RL-11 slip.

  • Part 5, Special tax on expenses deemed to have been incurred in Québec, has been added to the form. The information it contains was previously presented in Part 4, Adjustment of previously renounced expenses. Boxes 50.1 and 50.2 have been added to indicate the method of payment.

RL2 T4A, Retirement and Annuity Income (Jump Code: RL2 T4A)

From now on, it will be possible to file a RL-2 slip containing only the supplementary information code 235, Premium paid to a private health services plan, when a beneficiary has no income.

RL-31 Slip, Information on the Occupancy of a Dwelling (Jump Code: RL31)

Box B, Number of tenants or subtenants who signed the lease for the dwelling, has been added to the Filing details section of the RL-31 slip data entry screen. Therefore, if there are more than five tenants for the same dwelling and a second RL-31 slip has been created, it will now be possible to modify box B to enter the total number of tenants for that dwelling.

TP-600, Partnership Information Return (Jump Code: TP600)

A new version of Form TP-600 is now available. This update introduces several adjustments aimed at improving the accuracy of returns and meeting new regulatory requirements.

Among the key changes, the form now includes a checkbox to indicate whether the partnership has been dissolved. Moreover, a checkbox has been added to report whether the partnership held specified foreign property with a total cost exceeding Can $100,000 at any time during its fiscal period, in cases where the fiscal period ends after December 30, 2025.

The form also features a new line for reporting income, gains and losses from Canadian and foreign sources related to cryptoassets. In addition, a field has been added to indicate the trust account number associated with the partners.

Lastly, the question regarding the holding or use of cryptoassets by the partnership during the fiscal period has been modified. The response format has changed from a checkbox to a Yes/No field. Please note that users who previously answered this question in an earlier version of the form will need to respond again, as the prior response will not be automatically rolled forward in this update.

TP-600 Schedule E, Summary of Certain Information to Enter on RL-15 Slips (Jump Code: TP600SE)

During the 2025–2026 budget speech, changes were announced regarding the tax credit relating to resources. These changes notably affect the codes that must be entered in box 73 of the RL-15 slip for expenses that may qualify for this credit.

Accordingly, the drop-down list for box 73, Expense code (if applicable), in section 2, Tax credit, of Schedule E has been updated. The descriptions of codes A.1, B.1, A.2, B.2, C and D have been modified, and codes A.3, B.3, A.4, B.4, C.1 and D.1 have been added.

If you have completed this form with a previous version of the program, it is recommended that you revise the form before filing it.

TP-985.22, Information Return for Registered Charities and Other Donees (Jump Code: TP98522)

The TP-985.22 return and its schedules (A, B, C and D) have been updated. Line 112 of Schedule A, Disbursement quota for the taxation year (registered charity) (Jump Code: TP98522A), and line 212 of Schedule B, Disbursement quota for the taxation year (registered museum, registered cultural or communications organization or recognized political education organization) (Jump Code: TP98522B), which both represent amounts determined by Revenu Québec, have been removed.

TP-1086.R.23.12, Costs Incurred for Work on an Immovable (Jump Code: TP1086R2312)

The federal trust account number has been added to section 1, Information on the payer. In addition, the QST registration number has been added to section 3, Information on the person or businesses that carried out the work. Please make sure to complete these fields, if applicable.

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Version 1.0 – Forms under review

The following forms are presently under review. They are labelled Under Review on screen and include a Do not submit watermark when printed:

  • Forms relating to the T5013 return, Partnership Income, its schedules, the T5013 slip, the T5013 Summary as well as the electronic transmission of the T5013 return and slip.

  • Forms relating to the TP-600 return, Partnership Information Return, its schedules as well as the RL-15 slip.

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Technical Changes

Using a RepID to transfer Internet files (XML)

The RepID option has been added to the Electronic Services/Identification > Generated section of the Options and Settings box. This identifier is then used to generate slips (XML) and upload them to the Represent a Client service (RAC).

T5013 returns and slips transmission

The Transmission/T5013 menu has been removed from the program. You can now transmit T5013 returns and slips using the Transmission/Transmit menu.

Advanced virtual agent available in Taxprep

You can now chat with our advanced virtual agent from Taxprep Forms. To do so, click the Virtual Agent button located in the top right corner of the program.

The virtual agent provides:

  • Direct descriptive answers to your queries based on our knowledge base articles, allowing you to benefit from an efficient virtual conversation 24 hours a day, 7 days a week.

  • The ability to chat with a live agent during business hours, so you can discuss your support cases with a person in real time.

  • The possibility of submitting a support case after consulting the list of proposed articles according to the nature of your query, which could provide the answers you are looking for before you even need to submit your support case.

Make sure you register for the Support Platform to access your requests and be able to follow up on them. We also invite you to watch this short video for everything you need to know about how the platform works: How to Manage Your Support Cases.

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Installation and Versions

Before installing the program, please read the Installation Procedures which are included with the software package and that are also available in the Installation Procedures Help topic.

Based on the activation key you have entered when installing the program, you will have access to the Gold, Silver or Bronze version. To find out the type of version you have installed, select Help/AboutTaxprep Forms. You will find the information in the Additional Information area of the dialog box.

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Rolling Forward Preparer Profiles

Once you have rolled forward your preparer profiles from last year to the current year, it is important to verify that the options defined with respect to your clients always correspond to your situation for the current season.

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Opening Files and Rolling Files Forward

Client files with the .T25 extension

Client files with the .T25 extension that have been saved with Taxprep Forms 2024 can be opened with Taxprep Forms 2025 without having been rolled forward first. When opening that file, a dialog box displays and asks you if you want to recalculate the file with the current version. By answering yes, you can simply continue working in the file. If you answer no, the data in the file will be locked. It can be unlocked later using the Properties dialog box (File/Properties command).

Client files with an extension other than .T25

Client files with a .T22, .T23 or .T24 extension that have been saved with a 2022, 2023 or 2024 version of Taxprep Forms can also be opened with Taxprep Forms 2025 without having been rolled forward first. To open such a file, access the Open dialog box (File/Open command). Using the Look in: drop-down list, select the directory where the client file has been saved. Then, enter “*.*” in the “File name:” box and press Enter to display the list of client files. You can then select and open the client file you want to access. When opening the client file, a dialog box displays and asks you if you want to recalculate the file with the current version. By answering yes, you can simply continue working in the file. If you answer no, the data in the file will be locked. It can be unlocked later using the Properties dialog box (File/Properties command).

Rolling forward client files

To roll files forward with Taxprep Forms, select File/Roll Forward.

Taxprep Forms 2025 allows you to roll forward client files that were saved with the 2024 version of Taxprep Forms or Cantax FormMaster, which have the .T24 extension, as well as client files saved with Taxprep Forms 2025 or Cantax FormMaster 2025 that have the .T25 and .T26 extension.

Taxprep Forms 2025 also allows you to roll forward client files that were saved with a 2022 or 2023 version of Taxprep Forms or Cantax FormMaster. To do so, access the Roll Forward dialog box (File/Roll Forward command). Using the Look in: drop-down list, select the directory where the client file has been saved. Then, select “CCH Forms (*.T??)” in the “Files of type:” box to display the list of client files. You can then select and roll forward a client file.

Furthermore, Taxprep Forms 2025 allows you to roll forward the files saved with the AvanTax eForms application that have a .T24N extension and the files saved with Intuit’s ProFile FX application that have a .24X extension.

Note: In a rolled-forward file, the taxation year cannot end after December 31, 2026.

Attached notes

Note that the attached notes are rolled forward, unless this option is disabled in the data roll forward options.

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Electronic Filing

Taxprep Forms enables you to electronically transmit data from the T5013 return (Silver and Gold versions) and the following slips and RL slips:

Slip

Version

Bronze

Silver

Gold

NR4

  

X

X

T3

  

X

X

T4

X

X

X

T4A

X

X

X

T4A-NR

  

X

X

T4FHSA

 

X

X

T4RIF

  

X

X

T4RSP

  

X

X

T5

X

X

X

T2202

  

X

X

T5008

  

X

X

T5013

  

X

X

T5018

  

X

X

RRSP

    

X

RL-1 T4

X

X

X

RL-1 T4A

X

X

X

RL-1 T4ANR

X

X

X

RL-2 RIF

  

X

X

RL-2 RSP

  

X

X

RL-2 T4A

  

X

X

RL-3

X

X

X

RL-7

  

X

X

RL-8

  

X

X

RL-11

  

X

X

RL-15

  

X

X

RL-16

  

X

X

RL-18

  

X

X

RL-22

  

X

X

RL-24

  

X

X

RL-25

  

X

X

RL-27

  

X

X

RL-31

X

X

X

RL-32

 

X

X

Mandatory electronic filing

The threshold for mandatory electronic filing of information returns for a calendar year has been lowered from 50 to 5 for information returns filed after January 1, 2025. For the latest information about the penalty for not filing information returns over the Internet, go to canada.ca/mandatory-electronic-filing.

The threshold for RL-24 remains at 50.

Information return type reminder

As of January 2025, all returns included in a single submission must correspond to the same information return type. Accordingly, the T5013-FIN and T5013 information returns (slip and summary) must be filed separately.

Online validations by the CRA

Starting January 2026, additional validations will be performed by the CRA once the submissions have been sent. Any errors identified by the CRA during return and slip validations will be detailed in a Return Error Report.

The electronic filing portals will not accept XML files larger than 150 MB in compressed form or exceeding 1 GB when uncompressed.

Electronic transmission of slips to Revenu Québec

The maximum number of XML files that can be transmitted per transmitter number for a given taxation year is 3,599. If the preparer reaches the maximum number of files for a given year, he or she will need to request a new transmitter number. Therefore, it is preferable to group slips together into a single file rather than transmitting one slip per file.

Taxation years covered

Revenu Québec only accepts electronic transmissions of the RL slips for the 2025 and 2026 taxation years. Generally, the CRA does not impose restrictions about the taxation year that can be processed.

Important dates for Internet transmission

Taxprep Forms 2025 complies with the latest Internet transmission requirements issued by government agencies. Files generated with Taxprep Forms 2025 can therefore be electronically transmitted:

  • To the CRA, starting on January 12, 2026;
  • To Revenu Québec, without any delay (as Revenu Québec’s Internet transmission service has been updated in November 2025).

CRA’s Web Access Code

If you already have a Web access code, you can use it to file your information returns for 2025 and subsequent years.

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Reintroducing Telephone Support

As announced on February 18, 2026, you can now contact our support teams directly by phone Monday to Friday, from 10:00 a.m. to 5:00 p.m. (ET), when a live conversation is preferred.

Reintroducing phone support adds another way for you to engage with us, ensuring flexibility while maintaining the high level of service you expect.

To help you navigate the phone menu, we invite you to read the following article, which details all the available options: What are the phone menu options for 1-800-268-4522?

 

Digital support remains available

Our Knowledge Base, Support Platform, Virtual Agent, and Live Chat continue to provide convenient, efficient, and prioritized ways to get help.

Register for our Support Platform and log in to our virtual agent to find answers, submit a support ticket or chat with a live agent.

For more details about the web ticketing system and best practices, watch the following “How to” videos:

 

Useful support links:

Knowledge Base

More than 40,000 articles that answer the technical and tax questions most commonly asked to Support Centre agents.

 

Video tutorials

We offer a wide range of useful videos on how the programs work and their most frequently used features.

 

Taxprep Help Centres

Select your program and access the Taxprep help topics. You can also access the help topics by pressing the F1 key from within the program.

 

Support platform to request online support

Submit questions and requests through the virtual agent, support cases or live chat.

 

Support website

The support site brings together news, release documents, the Knowledge Base, the calendar of product release dates, the Download Centre, and more.

 

Contact the team that can meet your needs

Contact the team that can best meet your needs directly.

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Taxprep e-Bulletin

For your convenience, you are automatically subscribed to the Taxprep e-Bulletin, a free e-mail service that ensures you receive up-to-date information about the latest version of Taxprep Forms. If you want to review your subscription to Taxprep e-Bulletin, visit https://support.cch.com/oss/canada and, in the Newsletters tab, select Subscription Manager.

You can also register to our Support Platform at https://support.cch.com/oss/canada and submit a support ticket to indicate the products for which you want to receive general information or information on our CCH software (Personal Taxprep, Corporate Taxprep, Taxprep for Trusts, Taxprep Forms or CCH Accountants’ Suite).

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