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Date: 2021-Apr.-30
Cantax T2/T2Plus
Troubleshooting Memos

2021-April-30 Versions
Schedule 8, Capital cost allowance (CCA) – The 2021 Federal Budget introduces an immediate expensing measure allowing for a deduction of up to $1.5 million for Canadian-controlled private corporations (CCPC)

20.2.3xx.135
20.2.3xx.126
2021-April-15
Schedule 387, Manitoba Small Business Venture Capital Tax Credit – For a tax year ending after December 31, 2020, the credit earned in the current tax year (line 120) and the credit claimed in the current year (line 2C) are incorrect

2021-February-25
The amount of eligible SR&ED expenditures in Schedules 508 and 566 is too high when contributions to agricultural organizations for SR&ED are incurred during the taxation year

2020-December-10
Schedule 411, Saskatchewan Corporation Tax Calculation – Decrease in the lower tax rate for tax years ending after September 30, 2020

20.2.3xx.126
20.1.3xx.104
20.1.3xx.100
2020-September-10
COVID-19 – Balance-due date applicable to the tax balance of Parts other than Part I of the Act, including instalments owed to the federal government, extended to September 30, 2020

20.1.3xx.104
20.1.3xx.100
2020-August-13
COVID-19 – Balance-due dates applicable to some tax balances payable and tax instalments owed to the federal and Alberta governments deferred to September 30, 2020

2020-July-30
T2 Jacket – In the first tax year of a corporation starting after 2018, the calculation of the ERDTOH on line 520 is incorrect for a CCPC that elected under subsection 89(11) ITA not to be a CCPC.

20.1.3xx.104
20.1.3xx.100
2019

To view the Cantax T2 and T2Plus Troubleshooting Memos, consult the Knowledge Base.