!!!! 88 doit ˆtre la derniŠre colonne                                   FEDERAL
~999                Missing information
~010 014019017 A0188Equivalent-to-spouse amount claimed on line 305: Enter the
                    address of the dependant on Schedule 5.
~025 101001006 N0005Date of birth missing: Enter the date of birth or HOMETAX will
                    assume that the taxpayer was born on 01/01/1941.
~026 101010012 N0727Enter the marital status or Hometax will assume that the taxpayer
                    is single.
~027 101018026 N0012Enter the province of residence or HOMETAX will assume that the
                    taxpayer is a Quebec resident.
~028 101018026 N0012Enter the province of residence or HOMETAX will assume that the
                    taxpayer is a resident of Ontario.
~029 101018025 A0006Postal code missing - Enter it!
~030 101001007 N0003Social insurance number missing - Enter it!
~033 101053044 N2012Spouse's social insurance number is missing - Enter it!
~034 101053041 A0564Spouse's name or surname is missing - Enter it!
~230 063149050 N1620T1C (N.S.): The Nova Scotia low income tax reduction cannot be
                    claimed by a person who died in 1997. Delete the data entered in
                    this section of Form T1C.
~238 036082025 N1174The alimony or maintenance arrears paid exceeds the amount
                    indicated on line 220 for alimony or maintenance payments
                    made - Check the amounts!
~257 029135066 N3894T1C (ONT.) - The Ontario co-operative education and graduate
                    transitions tax credits are claimed - Complete the certification
                    of these tax credits.
~258 101018020 A0447The address is missing - Enter it!
~300                Self-employment income and expense statement: the taxpayer claims
                    expenses for the business portion of the home and no data is
                    entered with respect to the personal portion of the home - Please
                    check!
~320 001029029 N4393You have not indicated whether you wish that Revenue Canada
                    transmits your name, address and date of birth to Elections Canada -
                    check the appropriate box !
~327 036128040 N4778You are claiming employment related expenses and have not specified
                    to which type of activities the expenses relate. Access the
                    "QUEBEC EXPRESS" form to provide the missing information.
~999                Tax planning possibilities
~049 004001002 N0757Political contributions tax credit not used. To get the maximum
                    benefit from this credit, check if certain expenses may be deducted
                    in the following year.
~069 043001001 N0003Check whether the deductible portion of medical expenses can be
                    reduced or carried forward in order to use the available personal
                    credits (lines 300 to 326).
~050 182003001 N0360Consider reducing or carrying forward to the following five years
                    charitable donations in order to use the personal credits available
                    (lines 300 to 326).
~056 004001004 N0760The tax credits claimed on line 416 exceed federal tax (line 406)
                    - Check whether certain credits may be carried forward to the
                    following year.
~071 003001002 N1854Taxable income lower than $59,182. Consider forward averaging
                    withdrawals.
~020 086029024 N1829Alternative minimum tax applicable and investment tax credits
                    (I.T.C.) claimed. Consider reducing the I.T.C. claimed in order to
                    use it in the following years.
~123                Taxable dividends from taxable Canadian corporations (line 120):
                    you may transfer them to your spouse if it allows him or her to
                    claim or increase the spousal amount and claim the federal dividend
                    tax credit.
~127 003057042 N4409A tax payable is indicated on line 417 and charitable donations are
                    not entirely deducted - Cancel the override on line 349.
~139 110004001 N1240Consider reducing and carrying forward RRSP contributions claimed
                    because you have no tax payable.
~248 105001005 N4260If you are the surviving spouse or beneficiary of a death benefit,
                    you may be eligible to a $10,000 exemption allocated based on the
                    number of beneficiaries minus the exemptions claimed in the
                    preceding years.
~279 182003001 N0360Charitable donations have been claimed by both spouses. However,
                    it may be more advantageous to have one spouse claim all the
                    charitable donations - Check!
~280 043004003 N0140Medical expenses have been claimed by both spouses. However, it
                    may be more advantageous to have the spouse with the lower net
                    income (line 236) claim all the medical expenses - Check!
~076 102040046 N1314Non-capital loss incurred in 1997 - Complete Form T1A, if
                    applicable, in order to carry back the loss to the three preceding
                    years and reduce the previous years' tax payable.
~077 102066059 N1321Farm or fishing loss incurred in 1997 - Complete Form T1A, if
                    applicable, in order to carry back the loss to the three preceding
                    years thereby reducing the tax payable of the previous years.
~078 102083066 N1368Capital loss incurred in 1997 - Complete Form T1A, if applicable,
                    to carry back the loss to the three preceding years thereby reducing
                    your tax payable of the previous years.
~999                Forms to be completed manually
~067                Taxpayer died in the year - Check if you may file a separate return
                    by referring to the guide entitled "Preparing Returns for Deceased
                    Persons" and Interpretation Bulletin II-326R.
~016                Taxpayer died in the year and incurred a net capital loss before or
                    in the year of death - Consider using the undeducted NCL to reduce
                    the income of 1996 or the year of the last return.
~024                Complete Form T746, Calculation of deduction for refund of RRSP
                    excess contributions.
~215 003041030 N0296If you are claiming the disability tax credit for the first time,
                    you must complete Part A of Form T2201, have a doctor or
                    optometrist complete part B and attach Form T2201 to your tax
                    return.
~023                Complete form T746, Calculation of deduction for refund of RRSP
                    excess contributions, and attach it to your return to receive a
                    refund of excess contributions.
~037                You have received a refund with respect to excess contributions
                    made to an RRSP. You may be entitled to a deduction on line 232.
                    Complete Form T746 and attach it to your return.
~999                Electronic filing (EFILE)
~112                The taxpayer's tax return IS ELIGIBLE for electronic filing (EFILE).
~113                The taxpayer's tax return IS NOT ELIGIBLE for electronic filing
                    (EFILE).
                    Reason(s):
~041 101001007 N0003The social insurance number (SIN) is missing - Enter it!
~065 101001003 A0002The surname is missing - Enter it!
~073 101018020 A0447The mailing address is incomplete - Check it!
~083 101001012 N0727The marital status is missing - Enter it!
~101 042145068 N3357The Final Transmission authorization has not been received.
~158 101001019 N0049The taxpayer is deceased.
~159 042020017 N4122The taxpayer is bankrupt or the tax authorities' files indicate
                    that he or she is bankrupt.
~160 101001007 N0003SIN beginning by a 0 or a 9.
~161 101030034 N0007In 1997, the taxpayer was an immigrant, an emigrant, a non-resident
                    or a deemed resident of Canada.
~105 101018025 A0006The absence of a postal code indicates that the taxpayer's address
                    is outside Canada - Check!
~106 042041023 N1115The taxpayer reported income from "Lloyds of London".
~107                The taxpayer reported income from an international organization.
~108 042038022 N1065The taxpayer reported a lump-sum pension amount accrued to
                    12/31/1971 on line 115 of the return.
~109 042054030 N1553The taxpayer claims a mining reclamation trust tax credit (Ontario,
                    British Columbia, Yukon and Saskatchewan).
~110 042052027 N1175The taxpayer claims a deduction for scientific research and
                    experimental development expenses.
~114 042044024 N1171The taxpayer claims the spousal amount (line 303) for a
                    non-resident spouse.
~115 042046025 N1172The taxpayer claims a tax credit (lines 305, 306, 318 and 324)
                    for non-resident dependants.
~164 011001012 N1302The taxpayer claims an overseas employment tax credit.
~165                The taxpayer paid foreign tax to more than one country.
~167                The taxpayer filled out more than six self-employment statements.
~168 026020009 N0858The taxpayer claims the Alberta royalty tax rebate (T79).
~169 021091038 N1051The taxpayer claims the Saskatchewan royalty tax rebate (T82).
~170 027134040 N0850The taxpayer claims the BC royalty and deemed income tax rebate
                    (T81).
~117 042053028 N1343The taxpayer claims the Manitoba mineral tax rebate (T78).
~172 042053029 N1545The taxpayer claims the Manitoba manufacturing investment tax
                    rebate (T86).
~118 042033019 N4123This tax return has already been filed.
~122                The standard industrial classification code is missing on one of
                    the self-employment statement.
~155 004001004 N0760The amount shown on line 412 of the T1 does not correspond to the
                    calculation on Form T2038, Investment Tax Credit - Cancel the
                    override on line 412 and check Form T2038!
~156 042079039 N1586Income has been reported on the taxpayer's return - Check field 9915
                    of the AD-EFILE form.
~163 002001014 N0028The amount of capital gains reported on line 127 does not correspond
                    to the calculation on Schedule 3 - Cancel the override and check
                    Schedule 3!
~171 042125057 N3238The taxpayer claims a logging tax credit on Schedule 1 - Enter the
                    logging income!
~178                A request for the transfer of the tax refund to the instalment
                    account and a "Direct Deposit" request have been made. One of these
                    requests must be cancelled in order to EFILE the return.
~186                The "Direct Deposit" request is not complete. Please revise page 4
                    of the T1 or Form T1-DD(1).
~201 002021021 N0037The amount shown on line 135, 137, 139, 141, 143, 162, 164, 166, 168
                    or 170 does not correspond to the total of the corresponding
                    self-employment income and expenses statements - Cancel the override
                    and check the forms!
~264 002001013 N0031The amount shown on line 126 or 160 does not correspond to the total
                    of the corresponding rental income and expenses statements - Cancel
                    the override and check Form T776!
~216                The taxpayer paid foreign tax on foreign business income.
~260                The method by which you report business income has changed from the
                    alternative method to the December 31 method.
~261 042048026 N4131The taxpayer claims a disability amount for himself or for a
                    dependant other than the spouse for the first time OR an amount
                    transferred from the spouse and claimed for the first time.
~262 042054031 N4132The taxpayer claims the Alberta stock savings plan tax credit.
~263                The taxpayer claims an investment tax credit (T2038) and is liable
                    to minimum tax (T691).
~179 101001006 N0005The taxpayer's date of birth is missing - Enter it!
~181 101001007 N0003The spouses' SIN are identical - Please check!
~182 042136061 N2289Indicate in field 5345 of the AD-EFILE form, the income on which tax
                    was withheld and entered on line 437.
~185 003044033 N0301The amount claimed on line 326 of the T1 does not correspond to the
                    calculation on Schedule 2 - Please check!
~269 165039024 N0023The business code, partnership number or tax shelter number have not
                    been entered on one of the T5013 slip - Please check!
~270                The beginning or ending of the period is missing on one of the
                    statements of income and expenses - Please check!
~184 042090044 N3336The amount entered on line 121 of the T1 does not correspond to the
                    total of the breakdown provided on Form AD-EFILE - Please check!
~275 042079039 N1586No income has been reported on the taxpayer's return - Check
                    field 9915 of the AD-EFILE form!
~284                The amount claimed on line 318 by the taxpayer is greater than
                    $4,233.
~173 042138063 N3394As the taxpayer is liable for minimum tax, Revenue Canada
                    validations force us to modify the amount in field 406 in order for
                    the return to be eligible. Override field 406 of Form AD-EFILE using
                    the amount to the left of the field.
~180                The taxpayer claims a forward-averaging income credit (line 478) but
                    no withdrawal is entered on line 237 - Please check!
~189 004001006 N0761An amount is entered on line 414 and the amount on line 413 is equal
                    to zero - Cancel the override and complete the T5006 slip.
~195                The reserve amount entered in Schedule 3 does not correspond to the
                    calculations on Form T2017 - Cancel the override and complete
                    Form T2017!
~166                Schedule 3: The amount on lines 124, 132, 138, 153, 155, 158, 159,
                    174 and 110 is equal to zero and the amount on line 195 is not zero
                    - Please check!
~218 003001011 N0051The amount on line 255 does not correspond to the calculations on
                    Form T2222 - Cancel the override and check Form T2222!
~220 002053057 N3908The amount entered on line 235 does not correspond to the
                    calculations found on the subjacent schedule - Cancel the override
                    and check the schedule to line 235!
~287 042132059 N2697The entries made on fields 5349 and 5350 of the AD-EFILE form are
                    invalid - Please check!
~288                The taxpayer claims the Ontario co-operative education tax credit
                    but no self-employment income is reported - Please check!
~289 029147070 A0561Ontario co-operative education tax credit (T1C(ONT.)): The business
                    number is missing from field 6327 - Enter it!
~290 029094056 N1521T1C(ONT.): The taxpayer is not married or a common-law spouse and
                    contributions have been made to the spouse's OHOSP - Check!
~291 025001008 N1994The amount on line 6090 (T1C(MAN.)) does not equal $190, $300 or
                    $410 - Cancel any overrides!
~292                Employment commissions (line 102) are greater than employment
                    income (line 101) - Please check!
~293 002035043 N2830The attendant care expenses on line 215 do not correspond to those
                    found on the Form T929 - Cancel the override and check Form T929!
~295                Direct Deposit: Overrides have been performed in Form T1-DD(1) and
                    at the bottom of page 4 of the T1 - Cancel one of the overrides
                    groups!
~310 059001008 N0078An investment tax credit (in accordance with 12(t)(1)) or an
                    eligible farming income (T3, box 26) has been reported as business
                    income. Please allocate this income directly into a business income
                    and expenses statement.
~311 001029029 N4393You didn't indicate if you want Revenue Canada to provide your name,
                    address and date of birth to Elections Canada. Please check the
                    appropriate boxes.
~312 251001004 N4380You have entered an amount for a gift of depreciable property on
                    line 337 of schedule 9.
~303 101041037 N1170The taxpayer has indicated a wish to electronically transmit his or
                    her return as well as that of a person with whom he or she has
                    cohabited for less than 12 months that is not the parent of a
                    dependant - use the <Uncouple> command to transmit two separate
                    returns!
~198                The taxpayer must sign Form T183, "Information return for electronic
                    filing".
~200                The taxpayer's tax return indicates a balance owing. Rewrite the
                    information contained on HOMETAX's T7DR(A) form onto an official
                    T7DR(A) form that you can order from your EFILE Help Desk.
~196                A paper copy of Form T581, Forward averaging tax credits, must be
                    sent to the EFILE Help Desk even if the return is electronically
                    filed.
~174                Warning
~274                You have entered an amount in the SFD section (Income and expenses
                    statement for EFILE purposes). If you add or delete an income and
                    expenses statement, or a T5013 slip, carefully review the SFD
                    section.
~283 101018023 A0004The city of residence entered in the "INFO" form is not found in
                    Revenue Canada's list. Refer to this list under the <EFILE> command
                    of HOMETAX's Help menu.
~144 110001001 N1240Make sure that the undeducted contributions made to an RRSP in the
                    preceding years and in the first 60 days of the current taxation
                    year have been entered on the taxpayer's 1996 return.
~999                Possible input errors
~001 095029017 N0933T657 - Taxable capital gains from prior years cannot be less than
                    the total capital gains deductions claimed before 1997.
~004 155001001 A0388The taxpayer is not married or a common-law spouse and has dependent
                    children - Check whether the taxpayer may claim the equivalent-to-
                    spouse amount on line 305!
~005 199005001 N0115A terminal loss has been incurred by a commission employee - Check
                    that the loss is not deducted from the commission employee's income!
~006 129001003 N0302Sales expenses limited to commission income: If employment expenses
                    exceed commissions, the taxpayer may decide not to claim his sales
                    expenses in order to claim other expenses that are not limited to
                    commission income.
~007 108001001 N0003The taxpayer claims sales expenses and does not report any
                    commissions income - Check the T4 and the eligibility of the
                    expenses!
~060 129001003 N0302Salesmen's expenses exceed commission income - Please check!
~008 108001001 N0003The taxpayer claims employment expenses on line 229, but does not
                    claim any employment income on lines 101 and 104 - Please check!
~009 199001001 N0115Capital cost allowance (CCA) claimed by an employee for a class
                    other than class 9, 10, 10.1 or 16. Subparagraph 8(1)(f)(v) of the
                    Income Tax Act disallows a CCA deduction for a class other than the
                    ones mentioned above.
~082 129025028 N0309The employee claims expenses with respect to the use of a musical
                    instrument - Make sure that they do not exceed employment income
                    earned as a musician.
~012 043001001 N0003Medical expenses: The period covered by the deduction is less than
                    12 months. It may cover a 12-month period ending in 1997.
~013 043001001 N0003Medical expenses: The period covered by the deduction exceeds 12
                    months and the taxpayer is not deceased. The period must cover a
                    maximum of 12 months ending in 1997 - Please check!
~014                CCA Class for which no rate is assumed and the taxpayer entered no
                    amount in the "CCA" column - Please check!
~096 003001009 N0303The taxpayer is deceased and net capital losses are claimed. The
                    TCG of the year deducted in the "Decease" form is lesser than the
                    amount on line 253 - Cancel the override and check the "Decease"
                    form!
~017                Notch provision used but missing data for the three preceeding
                    years (Net income and tax paid) Check Schedule 1, line 500.
~018 049001001 N0141The taxpayer is over 64 years of age and does not report any old
                    age pension income - Please check!
~019 002001004 N0021The taxpayer is under 65 years of age and reports an old age pension
                    - Check!
~031                CPP/QPP prorated or eliminated due to the taxpayer's age, death or
                    the number of months during which he received CPP/QPP benefits.
                    Check the date of birth, date of death as well as the data entered
                    on the T4A(P) slip.
~032 101030034 N0007The taxpayer's personal tax credits are prorated based on the number
                    of days of residency in Canada - Please check!
~035 003001005 N0299The taxpayer claims a stock option deduction that exceeds employment
                    income. Override the data to limit this deduction to employment
                    income (lines 101 and 104).
~036 003001005 N0299The taxpayer claims an employee home relocation loan deduction
                    (line 248) that exceeds employment income - Cancel the override and
                    check the T4 slip!
~040 025001006 N4128T1C (MAN.): The cost of living tax credit has been claimed by both
                    spouses. Only spouse may claim it - Please check!
~043 021046020 N1046T1C(SASK.): The number of dependent children calculated by HOMETAX
                    is different from the number of children providing entitlement to
                    the child tax reduction (field 6099) - Cancel the override!
~044 155001001 A0388The taxpayer claims an amount for more than one disabled dependant
                    (line 318) - Please check!
~045                T2203 - Self-employed net income not equal to total allocated
                    - Check!
~046                T2203 - Excess of "Net income" over "Net income from Self-
                    employment" not equal to total allocated.
~047 101019027 N0046The taxpayer entered a province for his business but reports no
                    self-employment income - Please check!
~048 101018027 N0046The taxpayer reports self-employed income but has not indicated the
                    province of his business - Please check!
~052 095001001 N3378The taxpayer reports eligible taxable capital gains (line 127) and
                    no capital gains deduction is claimed on line 254 - Please check!
~053 070035019 N0582The taxpayer claims moving expenses and the difference in distance
                    is less than 40 km. In order for the expenses incurred to provide
                    entitlement to a deduction, the move must result in the taxpayer
                    being at least 40 km closer to the new work place.
~055 155001001 A0388The taxpayer claims child care expenses with respect to a child born
                    before 1981 who is not disabled - Check the child's eligibility.
~057 029001005 N1039The taxpayer is under 16 years of age and claims the Ontario
                    property tax credit and sales tax credit - Cancel the override and
                    check the taxpayer's date of birth!
~058 029001005 N1039The Ontario property tax credit and sales tax credits are claimed by
                    the taxpayer and his spouse. Only one spouse may apply for the
                    couple - Check!
~059 029092053 N0508The Ontario home ownership savings plan tax credit has been claimed
                    by both spouses. Only one spouse may apply for the couple - Check!
~087 029001005 N1039T1C (ONT.): You cannot claim the property tax credit and sales tax
                    credit for a deceased person - Cancel the override!
~088 004001006 N0761T1C (B.C.): Labour-sponsored funds tax credit claimed (line 414)
                    and no credit for employee venture capital tax credit - Cancel the
                    override on line 414, if applicable, and check the T5006 slip!
~089 027070025 N3886T1C (B.C.): Employee venture capital tax credit claimed and no
                    labour-sponsored funds tax credit claimed on line 414 - Cancel the
                    override on line 6047 and check the T5006 slip!
~090 004001006 N0761T1C(SASK.): Labour-sponsored funds tax credit claimed on line 414
                    and no credit for the labour-sponsored venture capital tax credit
                    claimed - Cancel the override, if applicable, and check the
                    T5006 slip!
~091 021083033 N3841T1C(SASK.): Labour-sponsored venture capital tax credit claimed and
                    no credit claimed on line 414 - Cancel the override on line 6374
                    and check the T5006 silp!
~136 024001006 N0761T1C (ONT.): Labour-sponsored funds tax credit claimed on line 414
                    and no credit claimed for Ontario labour-sponsored investment fund
                    credit - Cancel the override, if applicable, and check the
                    T5006 slip!
~137 029244114 N3890T1C (ONT.): Ontario labour-sponsored investment fund credit claimed
                    and no credit claimed on line 414 - Cancel the override and check
                    the T5006 slip!
~061 035001001 N3855The taxpayer incurred net capital losses before 05/23/85. The amount
                    claimed on line 253 exceeds the limit permitted corresponding to the
                    taxable capital gains of the year plus $2,000 - Cancel the override!
~062 028001001 N0225The taxpayer claims restricted farm losses from other years (line
                    252) that are greater than net farming income for the year - Cancel
                    the override and check the "Balances carried over" form!
~063 104001005 N0334The taxpayer reports U.S. Social Security benefits on line 115.
                    HOMETAX automatically deducts the total amount of the benefits on
                    line 256.
~064 077001007 N0218The taxpayer claims a farming losses that exceeds $2,500. If farming
                    is not the taxpayer's main source of income, complete the "Statement
                    of restricted farm losses" form.
~066 244001002 N0115The taxpayer incurred a farming losses that exceeds $15,000 and is a
                    "Hobby farmer" - Check if the CCA claimed may be reduced as the
                    portion of the loss that exceeds $15,000 cannot be deducted!
~068 003001010 N0304The taxpayer was a Canadian resident during part of the year and
                    claims a capital gains deduction - Override line 254 to cancel the
                    deduction.
~074                The taxpayer claims a federal credit for foreign tax and has not
                    specified the origin of the foreign income - Check the T2209 forms
                    or HOMETAX will assume that the foreign country is the United
                    States!
~079                Has foreign income entered on form T2209 also been entered on the
                    return?
~084 002034042 N0271The taxpayer has earned income that is greater than his spouse's and
                    claims child care expenses - Cancel the override and check
                    Form T778!
~085 003039029 N0295The taxpayer claims attendant care expenses on line 215 but has not
                    claimed the disability amount (line 316) - Enter $4,233 if the
                    taxpayer is eligible or consider claiming the expenses as medical
                    expenses!
~086 002034043 N2830The taxpayer claims on line 215 attendant care expenses that exceed
                    the maximum limit allowed corresponding to 2/3 of earned income -
                    Cancel the override and check Form T929!
~092 019001002 N2944The taxpayer claims an investment tax credit according to the T3 or
                    T5013 slips and has not indicated the credit rate - Please check!
~211 086001014 N1828T2038 - I.T.C.: Compare the balance carried over at the end of 1996
                    with the balance carried over at the beginning of 1997.
~093                An amount has been entered in one of these fields: line 127, line
                    255, line 412, line 479, Schedule 3 - line 192 or line 457 -
                    Complete manually Form T1-KS or correctly complete the corresponding
                    schedule!
~132                The taxpayer has made an override on line 192 of Schedule 3 - Check
                    Attachment G of the Quebec return!
~095 003039029 N0295Non-refundable tax credits claimed on lines 316 to 344 - Check
                    eligibility (Section 118.94 I.T.A).
~098 003039029 N0295The taxpayer received CPP/QPP disability benefits (as per the T4A(P)
                    slip), but does not claim the disability amount on line 316 - Please
                    check!
~099 003022021 N0283Equivalent-to-spouse amount (line 305) and spousal amount
                    (line 303) claimed: If your marital status changed in 1997, you may
                    claim only one of these credits. Cancel the least advantageous.
~102 036001001 N3467The taxpayer is a Quebec resident - Check if the QUEBEC EXPRESS
                    form has been completed.
~104                T2042: The inventory adjustment is calculated with respect to
                    inventory on hand at the end of the fiscal year - Verify the
                    statement of farming income since the mandatory and optional
                    adjustments do not apply in th year of death!
~119 046001006 A0287The taxpayer claims employment expenses on line 229 - Complete
                    Form T2200!
~120 011001012 N1302The taxpayer claims the overseas employment tax credit and has not
                    been employed in a foreign country for at least six consecutive
                    months - Cancel the override and check Form T626!
~121 251026009 N0293The taxpayer claims charitable donations that exceeds the limit
                    allowed as calculated in Schedule 9 - Refer to the Expert's Advice
                    to know this limit!
~125 043001001 N0003The taxpayer claimed medical expenses that represent less than 3% of
                    his net income - Consider the possibility that the spouse claim the
                    medical expenses or that the taxpayer claims them in his 1998
                    return!
~126 003022021 N0283The taxpayer is not married or living common-law but claims the
                    spousal amount on line 303 - Cancel the override and check the INFO
                    form!
~128 110027021 N3536Amount of contributions paid to an RRSP entered - Enter amounts from
                    1996 Notice of Assessment, of "earned income" and "pension
                    adjustment" for prior year or information regarding unused
                    contribution room at the end of 1996.
~129 003001010 N0304The taxpayer claims a capital gains deduction (line 254) that
                    exceeds the taxable capital gains reported on line 127 - Cancel the
                    override and check Form T657!
~131                Section 1 of the CCA schedule: An amount is entered in the
                    "Additions" and/or "Dispositions" columns for a line which is only
                    applicable to the federal return. This amount must also be entered
                    on the line which is only applicable to the Quebec return.
~141 109001014 N3715The taxpayer claims on line 232, foreign income under subsection
                    20(11) - Check the eligibility if a tax treaty with the foreign
                    country exists!
~142                Personalized letters: errors or text is too long for printing -
                    Check!
~143 110001001 N1240Deduction claimed for RRSP contributions: The contributor is over
                    71 - Check the eligibility as the age restriction applies to
                    contributions and not unused deductions from previous years.
~145                Optimization: some changes have been added to the tax return after
                    the optimization. You may start using the optimization again, if
                    necessary.
~146                Quebec residents: Some modifications have been made to the Quebec
                    tax return after the optimization. Optimize the Quebec return once
                    again, if necessary.
~147                This return has been calculated using table of rates (rates,
                    amounts, constants) different than those normally used for 1997.
~151 004001006 N0761T1C (P.E.I.): Labour-sponsored funds tax credit claimed on line 414
                    and no credit for employee venture capital tax credit claimed -
                    Cancel the override, if applicable, and check the T5006 slip!
~152 173039016 N3748T1C (P.E.I.): Employee venture capital tax credit claimed and no
                    labour-sponsored funds tax credit claimed on line 414 - Cancel the
                    override and check the T5006 slip!
~213 004001006 N0761T1C (N.B.): Labour-sponsored funds tax credit claimed on line 414
                    and no credit for employee venture capital tax credit claimed -
                    Cancel the override, if applicable, and check the T5006 slip!
~214 115068023 N3718T1C (N.B.): Employee venture capital tax credit claimed and no
                    labour-sponsored funds tax credit claimed on line 414 - Cancel the
                    override and check the T5006 slip!
~153 004001006 N0761T1C (MAN.): Labour-sponsored funds tax credit claimed on line 414
                    and no credit for employee venture capital tax credit claimed -
                    Cancel the override, if applicable, and check the T5006 slip!
~154 025214127 N4090T1C (MAN.): Employee venture capital tax credit claimed and no
                    labour-sponsored funds tax credit claimed on line 414 - Cancel the
                    override and check the T5006 slip!
~210 025055043 N1089T1C (MAN.): The taxpayer is under 55 and is not eligible for the
                    homeowner's school tax assistance - Cancel the override and check
                    the taxpayer's date of birth!
~175                "QUEBEC EXPRESS" form: The taxpayer indicated that there was no
                    other supporting person for the purposes of the calculation of the
                    Quebec child care expenses - Override the spouse's
                    "QUEBEC EXPRESS" form to indicate the same thing!
~176                The taxpayer claims the spousal amount on line 303 and support
                    payments (line 220). In the year of the breakdown, the taxpayer may
                    only claim the most advantageous fo the two - Please check!
~177 001032033 N3915GST/HST credit: Only one application per couple may be made - Cancel
                    one of the overrides on page 1 of the taxpayer or spouse!
~187                T2203 - Income allocable to Qu‚bec. Provincial tax return (TP1)
                    must be printed.
~192                T1C(ONT.) - If one of the spouse is 65 years old or over, he must
                    claim the property and sales tax credit - cancel the override and
                    check the T1C(ONT.) form.
~193 095029017 N0933Please review part 2 of form T657.
~194 143036019 N0977Check the amount of investment expenses claimed in prior years and
                    investment income reported in prior years (form T936).
~197 136001002 N0132Social assistance payments: The spouse with the higher net income
                    has to report the social assistance payments - Erase the T5007 slip
                    and re-enter it in the other spouse's return!
~199                Multiple jurisdictions: Form T2203 indicates that the taxpayer is
                    carrying on a business in Quebec. Please complete Form TP-25 of
                    your TP-1 return.
~103 059001008 N0078Line 135 - Income of current year is readjusted according to
                    section 12(1)(t) of I.T.A.. For TP1 Tax Return purposes, federal
                    I.T.C. claimed in respect of R&D expenditures are not taxable.
~203 103001002 N0003The taxpayer is deceased or did not reside in Canada for the full
                    year: he is not eligible to the Child Tax Benefit - Cancel the
                    override!
~204 103001002 N0003The "Child Tax Benefit" form has been completed. The eligible
                    individual is presumed to be the mother - Check the "Child Tax
                    Benefit" form!
~205 103001002 N0003The taxpayer reports support payments and claims the Child Tax
                    Benefit. The parent who has custody of the children is the parent
                    eligible for the CTB - Check!
~206                Both spouses must file an income tax return in order for one of them
                    to receive the calculated Child Tax Benefit - Print the returns and
                    send them to Revenue Canada!
~207                The taxpayer must file an income tax return to be eligible for the
                    Child Tax Benefit - Print the return and send it to Revenue Canada!
~212                Tax reduction for child or dependant: The taxpayer having the
                    higher net income must claim the tax reduction - Check the T1C form!
~219                The taxpayer claims an overseas employment income tax credit - Check
                    that the foreign employment income entered on Form T626 is also
                    entered on Form T2209 in order that he may claim a federal foreign
                    tax credit!
~022 029215100 N1225T1C(ONT.): The tax reduction has been claimed by both spouses. Only
                    the spouse with the higher net income may claim this reduction -
                    Cancel the overrides in one of the T1C(ONT.) forms!
~222 055001001 A0577The taxpayer completed Form T2200, "Declaration of conditions of
                    employment" - Complete Form TP-64.3 in order for the Quebec
                    return to be properly prepared!
~223 067001001 N2475The taxpayer has completed Form TL2, "Claim for Board and Lodging
                    expenses" - Complete Form TP-66 in order for the Quebec return to be
                    properly prepared!
~224 228001004 A0581The taxpayer completed Form GST-370, "Employee and partner, GST/HST
                    rebate" - Complete Form VD-358 in order for the Quebec return to be
                    properly produced!
~225 002043046 N0273The taxpayer has moving expenses from the preceding year that
                    could not have been claimed - Consider using them to reduce income
                    by overriding line 219!
~227 101062051 N2014Persons separated in 1997: the calculation of the spousal amount
                    (line 303) must only include the spouse's net income BEFORE the
                    separation!
~228 063149050 N1620T1C(N.S.): The tax reduction respecting low income earners has been
                    claimed by the non-eligible taxpayer who is under 19 years of age,
                    is not married or a common-law spouse or is deceased - Cancel the
                    override and check!
~229                The taxpayer is single with contributions to a spousal RRSP - Check
                    his marital status as well as the contributions made!
~231 155001001 A0388The taxpayer may be eligible for the equivalent-to-spouse amount
                    (line 305) - Please check!
~232                Your Home Buyer's Plan withdrawal has affected your allowable RRSP
                    contribution because the withdrawal has been made within 90 days of
                    the contribution - Check!
~233 177001001 A0001The taxpayer completed a Statement of real estate rental. If labour
                    expenses have been incurred for the maintenance, repair or
                    renovation of real estate, complete Form TP-1086 for Quebec return
                    purposes!
~235 114001001 N1280Information is missing concerning your Home Buyer's Plan withdrawal
                    - Check!
~236                In this case, the supporting person with the higher net income is
                    allowed to claim a partial or full amount of child care expenses -
                    Check Part C of Form T778 in order to make sure that the
                    information on it is accurate!
~237                Child care expenses claimed on line 214 exceeds the child care
                    expenses that may be claimed - Cancel the override on line 214, if
                    applicable, and check Form T778!
~011 113001002 N1587You have claimed an amount with respect to professional membership
                    dues on line 212 where only self-employment income was earned -
                    Check your 1998 RRSP deduction limit on your 1997 Notice of
                    Assessment.
~015 187001002 N0517You claimed an amount with respect to professional membership dues
                    on line 212 of your 1996 federal return where only self-employment
                    income or professional income was earned - Check your 1997 RRSP
                    deduction limit.
~038 110001001 N1240The taxpayer received a refund with respect to RRSP excess
                    contributions - Reduce your contributions carryforward balance by
                    this amount.
~039                HOMETAX has calculated your RRSP deduction limit for 1998, your
                    age at that time will be greater than that allowed - Check your
                    eligibility.
~042                The taxpayer has earned income for 1996 allowing him to claim a
                    deduction in 1997 with respect to RRSPs and is over 71 years of
                    age - Check his eligibility!
~240 106019013 N0018Capital gains reduction on flow-through entities was claimed in
                    1994, 1995 and/or 1996. Complete Part 1, column (3) of the
                    "Follow-up of election as of February 22, 1994" form.
~094                You must complete Form TP-1012.A "Carry-back of a loss sustained
                    in 1997".
~054 050001007 N0008The amount entered in box 30 of your T4A slip is not necessarily a
                    taxable amount - Please consult the Expert's Advice on the T4A slip,
                    box 30.
~072 155001001 A0388The taxpayer has a spouse and has entered a dependant as an
                    equivalent-to-spouse - Please check!
~080 110001001 N1240The amount designated as a repayment under the Home Buyer's Plan
                    (HBP) is greater than the total contributions made to a RRSP after
                    1996. You cannot designate these contributions as repayment under
                    the HBP - Check the amounts!
~124                The total reserves claimed with respect to businesses (lines K and
                    W of Form T1139) exceeds the income of the year (line J and V of
                    Form T1139) - Check the calculations!
~242 177001001 A0001The taxpayer has earned self-employment income and you is claiming
                    maintenance and repairs expenses - If these expenses are labour
                    costs incurred for work, complete Form TP-1086.
~246                The taxpayer has a spouse but does not simultaneously prepare his
                    or her return - Complete the spouse's return in order for HOMETAX
                    to accurately calculate the deductions and credits to which the
                    taxpayer is entitled to!
~247 049001001 N0141The taxpayer received old age security benefits that exceed the
                    normal maximum for the year, that is $4,847.04 - Check the amounts!
~250                Check if the unclaimed RRSP contributions at the end of 1996 entered
                    on line 1 of Schedule 7 for 1997 are identical to the amount
                    appearing on the latest federal Notice of Assessment for 1996!
~234 101001007 N0003The taxpayer's social insurance number is identical to that of the
                    spouse - Please check!
~002 180001001 A0005The taxpayer claims child care expenses - Enter the name and
                    identification number (or SIN) of the organization (or person) to
                    whom child care expenses were paid!
~249 192001001 N2555You have excess RRSP contributions for an amount that is greater
                    than $2,000. Refer to "RRSP excess contributions" form to know if
                    they are liable to a penalty!
~208 041112055 N3744If you have an unused provincial tax credit with respect to a
                    labour-sponsored fund from a previous year, enter the amount in
                    order to benefit from it on the Quebec return!
~243 063085024 N3883T1C (N.S.): You have an unused equity tax credit that may be carried
                    back to 1995 and 1996 - If you wish to carryback the full or a
                    portion of the amount, enter the desired amount on lines 6225 and/or
                    6226!
~244                The taxpayer has entered Quebec as the province of residency. This
                    version does not prepare Quebec TP1 returns. Please contact our
                    Technical Support Department at (819)566-2481!
~245 002001001 N0013Line 101 was overridden. This may modify the CPP/QPP contributions
                    calculation - Cancel the override and complete the T4 slip!
~254                The taxpayer has completed a T4F slip, Statement of fishing income
                    - Complete Form T2121, Statement of fishing income activities, in
                    order to report fishing income!
~239 029093053 N0508T1C(ONT.): The taxpayer is under 18 and is not eligible to the
                    Ontario home onwnership saving plan tax credit - Cancel the override
                    and check the taxpayer's date of birth!
~256                The taxpayer claims the Ontario co-operative education tax credit
                    and declares no self-employment income (loss) - Cancel this credit
                    or complete a statement of self-employment income and expenses!
~266 020001007 N0102Where the amount shown on box 28 of your T4RSP slip is negative
                    (i.e. in brackets), it must be entered as a positive amount in the
                    second box 28 of the T4RSP screen - Please check!
~267 101001012 N0727The taxpayer has been cohabiting in a conjugal relationship with a
                    person of the opposite sex for less than 12 months is the parent of
                    a child as entered in the "Dependant" form - He may be a common-law
                    spouse, check with Revenue Canada!
~271 101001019 N0049The taxpayer is deceased: You have elected to keep a fiscal period
                    which does not end on December 31 with respect to a business -
                    Please check his eligibility!
~272 107001003 N2825The taxpayer has an unused credit in 1996 with respect to a
                    labour-sponsored fund following the purchase of shares in the first
                    60 days of 1997 - Check if he is also entitled to this credit for
                    provincial tax purposes and enter it on the T5006 slip!
~273 212008003 N0012The reserve with respect to business income is limited by your
                    income for 1997 and the deduction for child care expenses is limited
                    by your earned income. Override the amount on line J or V of
                    Form T1139, as the case may be, and enter your income for 1997.
~277 165001001 A0001You have entered 4 or more T5013 slips related to a T1139 form. If
                    you require more T1139 forms, you must prepare the form manually
                    and override the appropriate fields on the return.
~281 107001002 N2227You are claiming a credit with respect to a labour-sponsored fund
                    and receive retirement benefits from the R‚gie des rentes du
                    Qu‚bec - Check your eligibility!
~285 035001001 N3855The net capital losses claimed prior to May 23, 1995 exceed the
                    available net capital losses, as entered on the "Carry over
                    balances" form - Cancel the overrides and check the "Carry over
                    balances" form!
~286 155001001 A0388The taxpayer claims a non-eligible dependant as an equivalent-to-
                    spouse. To be eligible, this person must be under 18, your parent or
                    grandparent or mentally or physically infirm - Please check!
~149                To be entitled to the tuition fees credit, the total expenses paid
                    to each educational institution in the year exceeds $100.
~294 068001013 N2952The taxpayer has made past-service contributions for RPP purposes -
                    Complete the RPP workchart!
~296                To maximize the value of your RRSPs contributions, use the "Your
                    RRSPs in action" System available from the toolbar.
~157 083001006 N2281If you want a direct deposit of your refund or your GST/HST credit,
                    if applicable, please complete Form T1-DD.
~297 107039020 N0519You have claimed a labour-sponsored funds tax credit on line 414 of
                    your return without indicating that RRSP contributions have been
                    made - Check the T5006 slip and the "Contributions to an RRSP" form
                    in order to benefit from a deduction on line 208!
~298                You have cohabited with a person of the opposite sex for less
                    than 12 months and are claiming child care expenses on line 214.
                    In this case, use to files to prepare your return and that of the
                    other person.
~135 041014005 N0335You have overridden an amount on the QUEBEC EXPRESS form in
                    order to indicate the net income of the designated child for
                    purposes of the calculation of Attachment B - Check if the
                    information is entered in the spouse's return!
~138 048001001 N2245You entered survivor benefits and child benefits (T4A(P) box 15
                    and 17). Please check, because any benefits paid for your children
                    must be included in their income, even if you received the
                    payments.
~299 252066012 N4466If you transferred any unused tuition and education amounts to
                    another person, please complete Schedule 11.
~301 029104061 N3893T1C (ONT) - A co-operative education tax credit and/or a graduate
                    transitions tax credit has been claimed. Make sure that each of
                    these amounts is included in the related business income and
                    expenses statement.
~302 107001002 N2227You acquired shares in 1996 eligible to the labour-sponsored fund
                    credit for an amount exceeding the upper limit entitling to the
                    credit. Check the carry forward of the credit for 1997 and refer
                    to the help.
~304 099001003 N0010You may, perhaps, have to decrease the RRSP deduction amount
                    claimed on line 208. Refer to the Expert's Advice on the "Transfers
                    to an RRSP" form in the "Excess amount" field (T4RIF, box 24) -
                    Check!
~305 252062011 N4465Consider transferring to the spouse a portion or all the unused
                    tuition fees in order to reduce his/her tax payable.
~306                Tuition fees and/or the education amount transferred by your
                    child are reported on line 324 of your return. Your child must
                    enter the amount tranferred on line 327 of Schedule 11 of his
                    tax return.
~307 110036029 N2024Check the amount of your unused RRSP deduction room at the end of
                    1996 (line D of the "RRSP contributions" form) and make sure that
                    it corresponds to the amount shown on your 1996 Notice of
                    Assessment.
~308 155001014 N2710The taxpayer claims child care expenses that are not eligible as
                    they have paid for a dependant whose net income exceeds $6,456 -
                    Check the amounts !
~313 036034005 A0663Access the QUEBEC EXPRESS form in order to enter the data with
                    respect to the Qu‚bec Prescription Drug Insurance plan
                    (Attachment I).
~314 252065011 N4465You have transferred tuition fees to your spouse in excess of the
                    amount eligible to be transferred. Correct the amount on line 9 of
                    Schedule 11 in order for it not to exceed the amount on line 8.
~315 002050053 N0276You may perhaps, have to decrease the deduction claimed on line 232.
                    Refer to the Expert's Advice on the "Other deduction" form in the
                    "Amount transferred to RRIF" field.
~316 203001007 N0392Both you and your spouse should include Form T2205 with your return.
~317 165026015 N0038You have completed Form T1139 for 1996 with respect to business
                    income found on Form T5013. You must enter in the T5013 form for
                    1997, the data on the T1139 form for 1996 in order for the business
                    income of 1997 to be accurately calculated.
~318 020001005 A0006If you do not have a spouse on December 31, please do not enter any
                    data in boxes 24, 36 and 38 of the T4RSP slip.
~319 141001006 A0006If you do not have a spouse on December 31, please do not enter any
                    data in boxes 26, 32 and 34 of the T4RIF slip.
~202                The minimum tax calculation has been perform. Check and complete if
                    necessary the Form T691 "Calculation of Minimum Tax".
~321 204001007 N0022You have overridden box 26 of the t4 slip: do not forget to also
                    modify box G of the Relev‚ 1 slip.
~322 116001005 N1038Cancel the spousal amount if you have not met the needs of a spouse
                    at a time in the year.
~323 225072032 N4698You have entered a date of entry into Canada. In this case, check
                    "yes" on line 663 of Attachment I and check the months preceding
                    your arrival into Canada.
~324 225072032 N4698You have entered a date of departure from Canada. In this case,
                    check "yes" on line 663 of Attachment I and checks the months
                    following your departure from Canada.
~325 153025017 N2090If you ceased to carry on a business in 1996 and claimed a reserve,
                    you must reduce the income used in the calculation of the attendant
                    care expenses deduction by the reserve amount included in this
                    year's income.
~326 013064105 N1090If you ceased to carry on a business in 1996 and claimed a reserve,
                    you must reduce the income used in the calculation of the child care
                    expenses deduction by the reserve amount included in this year's
                    income.
~328 110001015 N1628The amount that you have designated as a repayment under the Home
                    Buyers' Plan exceeds that to which you are entitled to. Ensure that
                    it does not exceed the amount on line 10 of Form TP-935.3.
*DIAGNOSTICS        A
