 ~255         Missing information
 ~002013025055Enter, if applicable, the address and/or social insurance number
              of the person to whom child care expenses were paid.
 ~010014001014Equivalent to spouse amount claimed. Enter address of dependant
              on Schedule 5/6.
 ~025101001016Date of birth missing - assumed born on 01-01-1941.
 ~026101001017Marital status missing - assumed single.
 ~027101001024Province of residence missing - assumed Qubec.
 ~028101001024Province of residence missing - assumed Ontario.
 ~029101001007Postal code missing.
 ~030101001015Social insurance number missing.
 ~033         Spouse's social insurance number is missing.
 ~034         Spouse's name is missing.
 ~230         T1C (N.S.) - Nova Scotia tax reduction cannot be claimed by a
              person who died in the year.
 ~255         Tax planning possibilities
 ~049004001007Political contributions tax credit not used - consider more
              income or less deduction.
 ~069003041019Consider reducing medical expenses claimed to use available tax
              credits.
 ~050003041027Consider reducing donations claimed to use available tax credits.
 ~056004001017Tax credits claimed on line 416 exceed federal tax from line 406
              - check !
 ~071002017023Taxable income lower than $59,182. Consider forward averaging
              withdrawals.
 ~020004001009Verify: Alternative minimum tax applicable and investment tax
              credits (I.T.C.) claimed.  Consider reducing I.T.C. claimed.
 ~123         Consider Section 82(3) I.T.A. election - "Transfer of taxable
              dividends to spouse".
 ~127003041027Tax payable according to line 417, page 4 and charitable
              donations not entirely deducted. Consider to override amount of
              line 340, page 2.
 ~139002001004Consider reducing RRSP contributions claimed because you have no
              tax payable.
 ~021002001007Consider reducing the child-care expenses claimed for dependant
              children to increase the child tax benefit amount.
 ~255         Forms to be completed manually
 ~067         Taxpayer is deceased, consider returns of deceased persons as
              another person (See IT-326R).
 ~016         Taxpayer died in the year - did you complete an amended 1993
              return in order to adjust the balance of net capital losses
              carried over ?
 ~024         Form T746 - Must be completed to obtain a refund of RRSP
              overcontributions.
 ~075         Alternative minimum tax applies.
 ~076         Unused 1994 non-capital losses, complete form T1A if applicable.
 ~077         1994 farm losses, complete form T1A if applicable.
 ~078         Unused 1994 capital losses, complete form T1A if applicable.
 ~202         You may have to pay minimum tax.  To calculate if you have to pay
              minimum tax, you should use Form T691, Calculation of Minimum
              Tax. You can get Form T691 from your Revenue Canada district
              office.
 ~215003018014If the taxpayer claims the disability tax credit for the first
              time, you must: complete Part A of the T2201 form, have Part B of
              that form completed by a physician or an optometrist, manually
              complete part "T2201" of the T1-KS Keying summary produced with
              the tax return and, file a completed Form T2201 with the tax
              return.
 ~255         Warning: electronically filed tax return
 ~112         Taxpayer is eligible for Electronic Filing (EFILE). Many
              schedules and supporting documentation are no longer required to
              be submitted on approved EFILE returns. (Please consult Appendix
              2-E of the EFILE manual).
 ~113         Taxpayer NOT eligible for electronic Filing (EFILE).  For further
              information, press Alt+H and select "Electronic Filing (EFILE)".
 ~157         See the following criteria that exclude this tax return from
              EFILE:
 ~158              - the individual is deceased.
 ~159              - the individual is in bankruptcy statut.
 ~160              - S.I.N. begins with a 0 or 9.
 ~220              - Spouse's social insurance number is missing.
 ~161              - the individual is an immigrant, emigrant or a non-
                     resident.
 ~162              - subject to provincial income tax in more than one
                     jurisdiction.
 ~164              - the individual is claiming an overseas employment tax
                     credit.
 ~165              - the individual is claiming foreign taxes to more than one
                     country.
 ~166              - the individual is reporting lump sum payment accrued to
                     Dec. 31, 1971 (Schedule 1, line 500).
 ~167              - the individual is reporting more than 6 income & expenses
                     statements.
 ~168              - the individual is claiming an Alberta Royalty Tax Rebate
                     (T79).
 ~169              - the individual is claiming a Sask. Royalty Tax Rebate
                     (T82).
 ~170              - the individual is claiming a BC Royalty Tax Rebate (T81).
 ~172              - the individual is claiming a Manitoba Investment Tax
                     Credit (T86).
 ~173              - Capital gains but Schedule 3 not used.
 ~174              - Self-empl. or rental income reported but supporting
                     schedule not used.
 ~191              - Line 130 lesser than 0.00.
 ~201              - Statement of income and expenses not used for amounts
                     reported to line 126 or 135 to 143.
 ~216              - The taxpayer is claiming business foreign tax credits.
 ~140              - Renounced resource expenses claimed.
 ~148              - Election to report a capital gain on property owned at the
                     end of february 22, 1994 (T664).
 ~218              - Election to withdraw accumulated averaging amount (Page 2,
                     line 237).
 ~189              - Terminal loss claimed in respect of real estate rentals
                     (T776).
 ~195              - Investment tax credit claimed (T2038).
 ~179              - The taxpayer's date of birth is missing.
 ~183              - Spouse's date of birth has not been entered.
 ~180              - Address of taxpayer is incomplete (EFILE form).
 ~181              - Social insurance numbers are the same for the taxpayer and
                     his/her spouse.
 ~182              - An amount has been entered on line 437 (tax deducted per
                     information slips) but no income has been entered in the
                     corresponding lines.
 ~185              - The amount claimed on line 326 does not correspond to
                     those entered on Schedule 2, lines 17 to 20.
 ~184         The amount entered on line 121 (interest and other investment
              income) is different than that entered on the EFILE form.
 ~144                Your return will be electronically filed and you have a
                     balance of tax due.  Use form T7DR(A) to make your payment
                     to your bank or your District Office.
 ~255         Possible input errors
 ~001095023012T657 - Taxable capital gains from prior years cannot be less than
              the total capital gains deductions claimed before 1994.
 ~111095107057T657 - Capital gains deduction claimed on "other capital
              property".  Check if capital gains deduction have been claimed in
              prior years on "other capital property" and if yes, enter these
              amounts on form T657 - Part 5.
 ~149095001001Amount of reserves from form T2017 (line 538) indicated at
              schedule 3: check the total capital gain for 1994 (line 1) of the
              form T657 !
 ~003         Verify: Name of spouse and equivalent to spouse credit claimed.
 ~004101036043Taxpayer without spouse but having dependant child: verify the
              possibility of claiming the equivalent to spouse credit.
 ~005129001015Verify: Terminal loss for commission employee.
 ~006129001003Salesmen's expenses limited to commission income: make sure that
              expenses claimed under paragraphs h), i), and j) of Section 8 of
              the Act are not limited to commission income when no expenses are
              deducted under paragraph 8 (1.f).
 ~007001034034Salesmen's expenses claimed and no commission income reported.
              Please review.
 ~060129001003Salesmen's expenses exceed commission income.
 ~008001034033Verify: Employee's expenses claimed, but no employment income.
 ~009129001015Employee's allowable expenses include C.C.A. claimed for assets
              other than class 9, 10, 10.1 or 16.  Other classes normally not
              allowed by virtue of subparagraph 8(1)(f)(v).  Please review.
 ~082129001014Expenses claimed for musical instrument, expenses must not exceed
              income from employed musician.
 ~012043001003Period covered by claim for medical expenses less than 12 months.
 ~013043001003Period covered by claim for medical expenses exceeding 12 months
              for a person not deceased.
 ~014         C.C.A. Class for which no rate is assumed and no amount in the
              "deduction for C.C.A." column.
 ~096002017030Deceased persons and net capital losses (N.C.L.).  Amount applied
              to taxable capital gains of current year in deceased persons
              Schedule, is lesser than amount on line 253, page 2 - check !
 ~017         Notch provision used but missing data for the three preceeding
              years (Net income and tax paid) Check Schedule 1, line 500.
 ~018049001001Verify: Old age pension; no amount stated and over 64 years of
              age.
 ~019049001001Verify: Old age pension; amount shown and under 65 years of age.
 ~031111001001CPP/QPP pro-rated or eliminated based on taxpayer's age or on
              number of months CPP benefits received (T4A(P), box 14 and 16).
 ~032101001001Personal tax credits prorated or eliminated for residency -
              please check !
 ~035002017026Stock option deductions exceed employment income - please check !
 ~036002017025Home relocation loan deduction exceeds employment income - please
              check !
 ~040025001004Manitoba Cost of Living Tax Credit claimed by taxpayer and his
              spouse - check !
 ~041002001004RRSP deduction claimed but age is over 71 - check !
 ~043021028014No of dependent children & eligible children on T1C(SASK)
              inconsistent.
 ~044003043016Disability amount for dependant exceeds maximum single claim of
              $4,233 - 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.
 ~047001034053Province of self-employed entered but no self-employed income
              reported.
 ~048101001026Self-employed income reported but no province of self-employment.
 ~052002001031Taxable capital gains and any capital gains deduction claimed -
              check !
 ~053070015017Moving expenses claimed. Difference in distance is less than 40
              kilometres - check !
 ~055013015028Verify: Child care expenses claimed for a child born before 1980
              who has not a mental or physical infirmity.
 ~057029013006Ontario Property tax credit and Sales Tax credits claimed by
              persons under 16 - check !
 ~058029013006Ontario Property tax credit and Sales Tax credits claimed by
              taxpayer and his spouse. Only one spouse may apply - check !
 ~059029941929Ontario Home Ownership Savings Plan Tax credit claimed by tax-
              payer and his spouse. Only one spouse may apply - check !
 ~087029013006T1C (Ont) - Ontario Property tax credit and Sales Tax credits
              claimed by deceased persons - check eligibility !
 ~088027037025T1C (B.C.): Labour-Sponsored Funds tax credit claimed (line 414)
              and no credit for Employee Venture Capital Tax Credit (Form FIN
              565) - check !
 ~089004001010T1C (B.C.): Employee Venture Capital Tax Credit claimed (Form
              FIN 565) and no Labour-Sponsored Funds tax credit (line 414) -
              check !
 ~090021056027T1C (Sask): Labour-Sponsored Funds Tax Credit claimed (line 414)
              and no credit for Saskatchewan Labour-Sponsored Venture capital
              tax credit (Form T2C Sask) - check !
 ~091004001011T1C (Sask): Saskatchewan Labour-Sponsored Venture capital tax
              credit claimed (Form T2C Sask) and no credit claimed on line 414,
              page 4-check !
 ~136024043022T1C (Ont.): Labour-Sponsored Funds Tax Credit claimed (line 414)
              and no credit claimed for Ontario Labour-Sponsored Investment
              Fund credit (Form T1C Ont.) - Check !
 ~137004001011T1C (Ont.): Ontario Labour-Sponsored Investment Fund Credit
              claimed and no credit claimed on line 414, page 4 - Check !
 ~061002017030Amount of capital losses of other years claimed, exceeds maximum
              amount allowed - check !
 ~062002017029Amount of Restricted Farm losses from other years claimed on line
              252 is higher than net Farming income of current year - check !
 ~063104001006Benefits from Social Security in U.S.A. included on line 115.
              From this amount, 50% is deducted on line 256, page 2.
 ~064077001006Farming losses claimed over $2,500. If the taxpayer is a "Hobby
              farmer", complete Schedule "Hobby farmer".
 ~066074109120Farming losses exceed $15,000 and taxpayer is a "Hobby farmer".
              Verify if CCA claimed should be reduced.
 ~068002017031Capital gains deduction claimed and not resident for the entire
              year.
 ~073101001024Taxpayer is coded as non-resident.  Verify with the Expert
              Advice (Alt V) that his status concords with the code entered
              (13, 14, 15, 16, 17) as province of residence on December 31.
 ~074         Foreign country number has not been specified, assume "1" (USA).
 ~079         Has foreign income entered on form T2209 also been entered on the
              return ?
 ~083101001024Verify: Date of departure of Canada entered but taxpayer has not
              been coded as "Non-resident".
 ~084002001007Verify: Child care expenses claimed and your net income is
              greater than that of your spouse.
 ~085003018013Verify: Deduction for attendant care claimed but no disability
              amount claimed.
 ~086002001008Verify: Deduction for attendant care exceeds two-thirds of income
              from employment or self-employment.
 ~092019001002T2038 - I.T.C. entered on T3/T5013 slip. Enter I.T.C. rate on
              form T2038.
 ~211086001015T2038 - I.T.C.: Compare the balance carried over at the end of
              1993 with the balance carried over at the beginning of 1994.
 ~093         Amount has been entered in one of these fields: line 127 (Sch. 3),
              line 255 (T2222), line 412 (T2038), line 479 (T1C), Schedule 3
              line 538 (T2017) and line 457 (GST-370).  Complete manually form
              T1-KS if applicable.
 ~132         Override (F9) has been used on line 538 (Schedule 3).  You must
              complete Appendix G of the TP1 return.
 ~095003027013Non-refundable tax credits claimed on lines 316 to 344 - check
              eligibility (Section 118.94 I.T.A).
 ~098003018013Verify: CPP/QPP disability benefits received but no disability
              amount claimed.
 ~099014001016Equivalent to spouse amount (line 305) and spouse amount (line
              303) claimed.  If your marital status changed during the year,
              equivalent to spouse amount may be claimed if spouse amount is
              not claimed.  Cancel amount entered on Schedule 5 (Equivalent to
              spouse amount).
 ~100         Printing language for the 2000 plus service is French by default
              (see "INFO" form).
 ~101         Printing language for the 2000 plus service is English by default
              (see "INFO" form).
 ~102036001001Qubec Residents: Check if form "Qubec Residents - Additional
              Information" has been completed.
 ~104         T2042: Inventory adjustment is calculated with respect to
              inventory on hand at end of the fiscal year.  Verify the
              statement of farming income since Section 28(1)b) and 28(1)c)
              may not be applied in year of death.
 ~119046001005Employment expenses claimed.  You must complete form T2200.
 ~120069001003Overseas employment tax credit claimed.  Verify if the taxpayer
              was employed in the foreign country for at least six consecutive
              months.
 ~121003041027The maximum amount deductible for charitable donations is 20% of
              net income. Reduce the amount entered on line 340, page 2.
 ~125003041021Your total medical expenses is less than 3% of net income.
              Please keep receipts of expenses paid during 1994 since these
              expenses may be used in your 1995 return.
 ~126003001006Spouse amount claimed but taxpayer is not living with a spouse or
              common-law spouse - check !
 ~128110019018You have entered amount of contributions paid to an R.R.S.P. but
              have omitted to enter amounts of "earned income" and "pension
              adjustment" for prior year or information regarding unused
              contribution room at the end of 1993.
 ~129002017031Capital gains deduction (line 254) exceeds the taxable capital
              gains (line 127) - check !
 ~131         Verify section 1 of the CCA schedule.  An amount is entered in
              column no.3 "Additions" and/or colomn no.5 "Dispositions" for a
              line which is only applicable to the federal return.  The same
              amount must also be entered on the line which is only applicable
              to the Qubec return (TP1).
 ~134076001008Qubec residents: Check if the taxpayer's address is in the
              format required by Revenue Qubec (this format is different from
              that used for federal purposes).
 ~141109001013Deduction claimed with respect to section 20(II) of I.T.A. (Line
              232).  Verify taxpayer's eligibility when a tax agreement exists
              with the foreign country.
 ~142         Verify personalized letters : errors or text is too long for
              printing.
 ~143002001004Amount claimed with respect to contributions made to an RRSP by
              a taxpayer over 71. Check eligibility, taking into account that
              the age limit applies to contributions, not to unused amounts
              from preceding 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         Qubec's residents: some modifications have been added to the tax
              return after the optimization. You may use the optimization of
              the T1 again, if necessary. If the data are transfered to the
              TP1, consider to go back to the optimization of the TP1.
 ~147         This Income Tax Return has been calculated using table of rates
              (rates, amounts, constants) different than those normally used
              for 1994.
 ~151173015008T1C (P.E.I.): Labour-Sponsored Funds tax credit claimed (line
              414) and no credit for Employee Venture Capital Tax Credit (Form
              T1C) - check !
 ~152173015008T1C (P.E.I.): Employee Venture Capital Tax Credit claimed (Form
              T1C) and no Labour-Sponsored Funds tax credit (line 414) - check !
 ~213115047016T1C (N.B.): Labour-Sponsored Funds tax credit claimed (line 414)
              and no credit for Employee Venture Capital Tax Credit (Form T1C) -
              check !
 ~214004001011T1C (N.B.): Employee Venture Capital Tax Credit claimed (Form
              T1C) and no Labour-Sponsored Funds tax credit (line 414) -
              check !
 ~153025138116T1C (MAN.): Labour-Sponsored Funds tax credit claimed (line 414)
              and no credit for Employee Venture Capital Tax Credit (Form T1C) -
              check !
 ~154004001011T1C (MAN.): Employee Venture Capital Tax Credit claimed (Form
              T1C) and no Labour-Sponsored Funds tax credit (line 414) -
              check !
 ~210025024035T1C (MAN.): Homeowners' school tax assistance claimed and you
              were born after 1939.  Check your eligibility.
 ~175         "Qubec" form indicates that you answered no to the question
              "Was there another supporting person?" regarding child care
              expenses deduction.  You should make an override in spouse's
              "Qubec" form to indicate that there wasn't another supporting
              person.
 ~176         Spouse amount claimed (line 303) and alimony or separation
              allowance paid (line 220). You can claim whichever is better for
              you.
 ~177001029030GST credit - Only one of you can apply. Verify page 1 of the tax
              return.
 ~209         Schedule 3, line 536: The number of lines available on the
              calculation worksheet for capital gains resulting from the
              disposition of non-eligible real properties has been fully used.
              If other transactions have occured, please provide an additional
              worksheet.
 ~187101059075T2203 - Income allocable to Qubec. Provincial tax return (TP1)
              must be printed (See "INFO" form, Part 3).
 ~192         Check ! The property and sales tax credit must be claimed by the
              older spouse.
 ~193095023012Please review part 2 of form T657.
 ~194143038020Check the amount of investment expenses claimed in prior years
              and investment income reported in prior years (form T936).
 ~197136001001The spouse with the higher net income has to report the social
              assistance payments.
 ~199         Multiple jurisdictions: form T2203 indicates that the taxpayer is
              carrying on a business in Qubec. Please complete form TP-25 of
              your TP-1 return.
 ~103059001006Line 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.
 ~203103001002Child tax benefits calculated for an individual who is not
              eligible (sec. 122.6 I.T.A.). Check the "CHILD" form.
 ~204103001002The "Child tax benefits" form has been calculated and will be
              printed with the tax return of each spouse.  The eligible
              individual is presumed to be the female parent.  Check the
              "CHILD" form.
 ~205103001002Child Tax Benefits (CTB) calculated and amount claimed at line
              220, page 2.  The parent who is in charge of the children is
              eligible for the CTB.  Check "CHILD" form.
 ~206101060178If one of you is an "eligible individual" for the child tax
              benefit, both spouses must file an income tax return.
 ~207101059074You must file an income tax return to be eligible for the child
              tax benefits ("INFO" form, part 3).
 ~212         T1C - Tax Reduction: The child tax reduction can only be claimed
              by the spouse with the higher net income - check !
 ~219         Has overseas employment income entered on form T626 also been
              entered on form T2209 ?
 ~105         According to information indicated on INFORMATION form (from
              "INFO" on form selection menu), the following returns will be
              printed:
 ~106101060176     - T1 for the taxpayer
 ~107101060177     - TP1 for the taxpayer
 ~108101060178     - T1 for the spouse
 ~109101060179     - TP1 for the spouse
 ~110101001017     - No returns (Has marital status been entered on "INFO"
                     form ?)
 ~022024018010Ontario tax reduction claimed by both spouses. Only the spouse
              with the higher net income can claim the Ontario tax reduction
              for dependant child.
 ~221         The federal return has been modified and the provincial return
              has not been updated.
 ~222036021006Declaration of conditions of employment.
 ~223036024007Claim for board and lodging expenses.
 ~224068001001Employee and partner goods and services tax rebate (GST-370) has
              been claimed.  Please complete form "Required information -
              Form VD-358" from the Qubec form (Federal Form Selection Menu).
 ~225002001011Consider to claim moving expenses not entirely deducted in the
              previous year.
 ~226139035082You have to enter an amount for 1993 reserve for dispositions of
              real estate.
 ~227116011006Persons separated in 1994; the calculation of the spousal amount
              must only include the spouse's net income before separation.
 ~228063090045Nova-Scotia tax reduction claimed.  Check if you are eligible
              to claim this tax reduction.
 ~229         Single with contributions to RRSP spousal plan; please check !
 ~231014001013You may be eligible for the equivalent-to-spouse amount - please
              check !
 ~232         Your home buyer's plan withdrawal has affected your allowable
              RRSP contribution - please check !
 ~233177001001Statement of real estate rental completed, verify to see if you
              must fill out form TP-1086.
 ~234         T5013 - A.B.I.L. before February 23, 1994 and after February 22,
              1994.  Check the allocation of capital loss from a reduction in
              business investment loss.
 ~235114001001Possible input errors - Missing information concerning your Home
              Buyer's Plan withdrawal - Check !
 ~236         The supporting person with the higher earned income is allowed
              to claim a partial or full amount of child care expenses.  To do
              so, enter a percentage in the dependents section of the "INFO"
              form for each child subject to child care expenses.
*DIAGNOSTICS        A
