Computation reference

Each target's page lists its input and output cells, strict schema constraints, and an example request. See Run computations for the request format and the optional payloadContract selector.

Batch targets run through POST /api/v1/computations/batch, up to 100 per request, and return their results together with their dependencies' results. Elections and rollovers run one at a time at POST /api/v1/computations/rollovers/{target}.

Return

Return
Target	Title	Tax years	Input cells	Output cells
t2_return	T2 return	2025 and later	25632	116335
carryforward	Carryforward openings	2011–2027	25632	215
multi_year	Multi-year return	2011–2027	25660	116242

Financial statements (GIFI)

Financial statements (GIFI)
Target	Title	Tax years	Input cells	Output cells
schedule100	Balance Sheet Information	1998 and later	27595	94
schedule101	Opening Balance Sheet Information	1998 and later	27602	88
schedule125	Income Statement Information (GIFI)	2010 and later	28671	129
schedule141	General Index of Financial Information (GIFI) - Additional Information	2021 and later	44	50

Federal schedules and forms

Federal schedules and forms
Target	Title	Tax years	Input cells	Output cells
schedule1	Net Income (Loss) for Income Tax Purposes	2023 and later	28671	312
schedule2	Charitable Donations and Gifts	2023 and later	28671	255
schedule3	Dividends Received, Taxable Dividends Paid, and Part IV Tax Calculation	2019 and later	434	313
schedule4	Corporation Loss Continuity and Application	2024 and later	28671	627
schedule5	Tax Calculation Supplementary - Corporations	2025 and later	28671	824
schedule6	Summary of Dispositions of Capital Property	2011 and later	1447	383
schedule7	Aggregate Investment Income and Income Eligible for the Small Business Deduction	2022 and later	28671	403
schedule8	Capital Cost Allowance (CCA)	2025 and later	1773	399
schedule9	Related and Associated Corporations	2011 and later	299	66
schedule10	Cumulative Eligible Capital Deduction	2016–2017	324	225
schedule11	Transactions with Shareholders, Officers, or Employees	1998 and later	299	62
schedule13	Continuity of Reserves	2011 and later	372	173
schedule14	Miscellaneous Payments to Residents	1998 and later	301	60
schedule15	Deferred Income Plans	2013 and later	308	65
schedule17	Credit Union Deductions	2022 and later	28671	147
schedule18	Federal and Provincial or Territorial Capital Gains Refund	2019 and later	28711	217
schedule20	Part XIV — Additional Tax on Non-Resident Corporations	2017 and later	28968	133
schedule21	Federal and Provincial or Territorial Foreign Income Tax Credits and Federal Logging Tax Credit	2023 and later	28671	376
schedule23	Agreement Among Associated Canadian-Controlled Private Corporations to Allocate the Business Limit	2019 and later	324	73
schedule24	First-Time Filer After Incorporation, Amalgamation, or Winding-up of a Subsidiary into a Parent	2023 and later	304	59
schedule25	Investment in Foreign Affiliates	1998 and later	300	60
schedule27	Calculation of Canadian Manufacturing and Processing Profits Deduction	2022 and later	28671	159
schedule28	Election Not to Be Associated Through a Third Corporation	2016 and later	299	46
schedule29	Payments to Non-Residents	1998 and later	299	46
schedule31	Investment Tax Credit — Corporations	2024 and later	28671	371
t2142	Part XII.3 Tax Return - Tax on Investment Income of Life Insurers	2025 and later	337	193
t661	SR&ED Expenditures Claim	1985 and later	2406	7664
schedule33	Taxable Capital Employed in Canada — Large Corporations	2014 and later	28671	124
schedule34	Taxable Capital Employed in Canada – Financial Institutions	2014 and later	421	111
schedule35	Taxable Capital Employed in Canada – Large Insurance Corporations	2023 and later	457	211
schedule37	Calculation of Unused Surtax Credit	2010 and later	28859	69
schedule38	Part VI Tax on Capital of Financial Institutions	2023 and later	28859	189
schedule39	Agreement Among Related Financial Institutions — Part VI Tax	2019 and later	312	77
schedule42	Calculation of Unused Part I Tax Credit	2011 and later	28859	209
schedule43	Calculation of Parts IV.1 and VI.1 Taxes	2019 and later	402	116
schedule44	Non-Arm's-Length Transactions	2006 and later	366	66
schedule45	Agreement Respecting Liability for Part VI.1 Tax	2005 and later	414	57
schedule46	Part II, Tobacco Manufacturers' Surtax	2017 and later	296	47
schedule49	Agreement Among Associated Canadian-Controlled Private Corporations to Allocate the Expenditure Limit	2024 and later	343	65
schedule50	Shareholder Information	2006 and later	296	52
schedule53	General Rate Income Pool (GRIP) Calculation	2019 and later	28770	191
schedule54	Low Rate Income Pool (LRIP) Calculation	2022 and later	28770	249
schedule55	Part III.1 Tax on Excessive Eligible Dividend Designations	2006 and later	28770	141
schedule56	Part II.2 Tax on Repurchases of Equity	2024 and later	306	54
schedule58	Canadian Journalism Labour Tax Credit	2023 and later	323	99
schedule63	Return of Fuel Charge Proceeds to Farmers Tax Credit	2024 and later	28671	149
schedule67	Canada Recovery Dividend	2022–2027	326	73
schedule68	Additional Tax on Banks and Life Insurers	2022 and later	28671	67
schedule71	Income Inclusion for Corporations that are Members of Single-Tier Partnerships	2011 and later	371	112
schedule72	Income Inclusion for Corporations that are Members of Multi-Tier Partnerships	2019 and later	380	185
schedule73	Income Inclusion Summary for Corporations that are Members of Partnerships	2019 and later	498	137
schedule74	Clean Hydrogen Investment Tax Credit	2023 and later	391	210
schedule75	Clean Technology Investment Tax Credit	2023 and later	373	156
schedule76	Clean Technology Manufacturing Investment Tax Credit	2024 and later	365	133
schedule78	Carbon Capture, Utilization, and Storage Investment Tax Credit	2022 and later	402	205
schedule88	Internet Business Activities	2013 and later	293	42
schedule89	Request for Capital Dividend Account Balance Verification	2022 and later	28834	131
schedule91	Information Concerning Claims for Treaty-Based Exemptions	2008 and later	345	87
schedule92	Part XIII.1 Tax Calculation Sheet for Authorized Foreign Banks	2011–2027	305	70
schedule97	Additional Information on Non-Resident Corporations in Canada	2011 and later	29051	90
schedule130	Excessive Interest and Financing Expenses Limitation	2023 and later	551	321

Provincial schedules and worksheets

Provincial schedules and worksheets
Target	Title	Tax years	Input cells	Output cells
bc_manufacturing_processing_itc	British Columbia manufacturing and processing investment tax credit	—	28671	112
t666	British Columbia Scientific Research and Experimental Development Tax Credit	2023 and later	2406	277
ontario_shortline_railway_credit	Ontario shortline railway investment tax credit	—	28671	79
nl_all_spend_credit	Newfoundland and Labrador all-spend film and video production tax credit	—	28671	65
manitoba_interactive_digital_media_credit	Manitoba interactive digital media tax credit	—	28671	65
manitoba_rental_housing_credit	Manitoba rental housing construction incentive tax credit	—	28671	92
bc_venture_capital_credit	British Columbia small business venture capital tax credit	—	28671	101
schedule300	Newfoundland and Labrador Manufacturing and Processing Profits Tax Credit	2016	28671	139
schedule301	Newfoundland and Labrador Research and Development Tax Credit	2004 and later	2406	124
schedule302	Additional Certificate Numbers for the Newfoundland and Labrador Film and Video Industry Tax Credit	2002 and later	28671	65
schedule303	Newfoundland and Labrador Direct Equity Tax Credit	2023 and later	28671	476
schedule304	Newfoundland and Labrador Resort Property Investment Tax Credit	2019 and later	28671	476
schedule305	Newfoundland and Labrador Capital Tax on Financial Institutions	2016 and later	28671	106
schedule306	Newfoundland and Labrador Capital Tax on Financial Institutions - Agreement Among Related Corporations	2008 and later	315	60
schedule308	Newfoundland and Labrador Venture Capital Tax Credit	2023 and later	28671	476
schedule309	Additional Certificate Numbers for the Newfoundland and Labrador Interactive Digital Media Tax Credit	2015 and later	28671	65
schedule310	Newfoundland and Labrador Manufacturing and Processing Investment Tax Credit	2022 and later	28671	476
schedule311	Newfoundland and Labrador Green Technology Tax Credit	2022 and later	28671	476
schedule321	Prince Edward Island Corporate Investment Tax Credit	2018 and later	28671	476
schedule322	Prince Edward Island Corporation Tax Calculation	2025 and later	28671	141
schedule340	Nova Scotia Research and Development Tax Credit	2002 and later	2406	176
schedule341	Nova Scotia Corporate Tax Reduction for New Small Businesses	2025 and later	28673	98
schedule342	Nova Scotia Tax on Large Corporations	2006 and later	856	50
schedule343	Nova Scotia Tax on Large Corporations - Agreement Among Related Corporations	2008 and later	855	49
schedule345	Additional Certificate Numbers for the Nova Scotia Film Industry Tax Credit	1998 and later	28671	65
schedule346	Nova Scotia Corporation Tax Calculation	2025 and later	28671	131
schedule347	Additional Certificate Numbers for the Nova Scotia Digital Media Tax Credit	2008 and later	28671	65
schedule348	Additional Certificate Numbers for the Nova Scotia Digital Animation Tax Credit	2015 and later	28671	65
schedule349	Nova Scotia Innovation Equity Tax Credit	2024 and later	28671	62
schedule350	Nova Scotia Venture Capital Tax Credit	2024 and later	28671	62
schedule351	Additional Certificate Numbers for the Nova Scotia Capital Investment Tax Credit	2021 and later	560	65
schedule352	Nova Scotia Financial Institutions Capital Tax	2021 and later	28671	97
schedule353	Nova Scotia Financial Institutions Capital Tax Agreement Among Related Corporations	2021 and later	321	65
schedule360	New Brunswick Research and Development Tax Credit	2011 and later	2406	180
schedule365	Additional Certificate Numbers for the New Brunswick Film Tax Credit	1998 and later	28671	139
schedule366	New Brunswick Corporation Tax Calculation	2022 and later	28671	84
schedule367	New Brunswick Small Business Investor Tax Credit	2014 and later	28671	476
schedule380	Manitoba Research and Development Tax Credit	2020 and later	2406	233
schedule381	Manitoba Manufacturing Investment Tax Credit	2019 and later	28671	476
schedule383	Manitoba Corporation Tax Calculation	2020 and later	28671	89
schedule384	Manitoba Paid Work Experience Tax Credit	2018 and later	28671	196
schedule385	Manitoba Odour-Control Tax Credit	2023 and later	28671	478
schedule387	Manitoba Small Business Venture Capital Tax Credit	2022 and later	28671	147
schedule388	Manitoba Film and Video Production Tax Credit	2020 and later	28671	113
schedule389	Manitoba Book Publishing Tax Credit	2021 and later	28671	87
schedule390	Manitoba Cooperative Development Tax Credit	2010 and later	28671	106
schedule391	Manitoba Neighbourhoods Alive! Tax Credit	2011 and later	28671	109
schedule392	Manitoba Data Processing Investment Tax Credits	2013 and later	28671	136
schedule393	Manitoba Nutrient Management Tax Credit	2012 and later	28671	139
schedule394	Manitoba Rental Housing Construction Tax Credit	2021 and later	28671	126
schedule400	Saskatchewan Royalty Tax Rebate Calculation (Corporations)	2003 and later	28671	140
schedule402	Saskatchewan Manufacturing and Processing Investment Tax Credit	2018 and later	28671	476
schedule403	Saskatchewan Research and Development Tax Credit	2017 and later	2406	152
schedule404	Saskatchewan Manufacturing and Processing Profits Tax Reduction	2020 and later	28671	111
schedule410	Additional Certificate Numbers for the Saskatchewan Film Employment Tax Credit	1998 and later	28671	139
schedule411	Saskatchewan Corporation Tax Calculation	2024 and later	28671	124
schedule421	British Columbia Mining Exploration Tax Credit	2024 and later	28671	476
schedule426	British Columbia Manufacturing and Processing Tax Credit	2000 and later	28671	129
schedule427	British Columbia Corporation Tax Calculation	2020 and later	28671	97
schedule428	British Columbia Training Tax Credit	2020 and later	28671	337
schedule429	British Columbia Interactive Digital Media Tax Credit	2025 and later	28671	113
schedule430	British Columbia Shipbuilding and Ship Repair Industry Tax Credit	2019 and later	28671	337
schedule432	Additional Certificate Numbers for the British Columbia Clean Buildings Tax Credit	2022 and later	28671	65
schedule440	Yukon Manufacturing and Processing Profits Tax Credit	2020 and later	28671	92
schedule442	Yukon Research and Development Tax Credit	2020 and later	2406	151
schedule443	Yukon Corporation Tax Calculation	2020 and later	28671	94
schedule444	Yukon Business Carbon Price Rebate	2024 and later	28671	476
schedule460	Northwest Territories Investment Tax Credit	2007 and later	28671	476
schedule461	Northwest Territories Corporation Tax Calculation	2023 and later	28671	93
schedule480	Nunavut Investment Tax Credit	1999 and later	28671	476
schedule481	Nunavut Corporation Tax Calculation	2021 and later	28671	93
schedule490	Nunavut Business Training Tax Credit	2009 and later	28671	140
schedule500	Ontario Corporation Tax Calculation	2022 and later	28671	114
schedule501	Ontario Adjusted Taxable Income of Associated Corporations to determine Surtax re Ontario Small Business Deduction	2010–2011	308	56
schedule502	Ontario Tax Credit for Manufacturing and Processing	2022 and later	28671	99
schedule504	Ontario Resource Tax Credit	2019 and later	28714	70
schedule506	Ontario Transitional Tax Debits and Credits	2010 and later	28671	131
schedule507	Ontario Transitional Tax Debits and Credits Calculation	2009 and later	315	60
schedule508	Ontario Research and Development Tax Credit	2016 and later	2406	298
schedule510	Ontario Corporate Minimum Tax	2009 and later	28671	177
schedule511	Ontario Corporate Minimum Tax - Total Assets and Revenue for Associated Corporations	2009 and later	367	130
schedule512	Ontario Special Additional Tax on Life Insurance Corporations (SAT)	2009 and later	365	146
schedule513	Agreement Among Related Life Insurance Corporations (Ontario)	2009 and later	307	62
schedule514	Ontario Capital Tax on Financial Institutions	2009 and later	855	49
schedule515	Ontario Capital Tax on Other Than Financial Institutions	2009 and later	855	49
schedule516	Capital Deduction Election of Associated Group for the Allocation of Net Deduction	2009 and later	855	49
schedule517	Calculation of Ontario Capital Tax Investment Allowance for Financial Institutions	2009 and later	855	49
schedule524	Ontario Specialty Types	2009 and later	28673	64
schedule525	Ontario Political Contributions Tax Credit	2017 and later	28671	112
schedule550	Ontario Co-operative Education Tax Credit	2009 and later	28671	176
schedule552	Ontario Apprenticeship Training Tax Credit	2015 and later	28750	221
schedule554	Ontario Computer Animation and Special Effects Tax Credit	2017 and later	28671	171
schedule556	Ontario Film and Television Tax Credit	2017 and later	28671	290
schedule558	Ontario Production Services Tax Credit	2020 and later	28671	232
schedule560	Ontario Interactive Digital Media Tax Credit	2019 and later	28671	286
schedule562	Ontario Sound Recording Tax Credit	2015 and later	28671	98
schedule564	Ontario Book Publishing Tax Credit	2009 and later	28671	100
schedule566	Ontario Innovation Tax Credit	2016 and later	2406	225
schedule568	Ontario Business-Research Institute Tax Credit	2009 and later	2406	172
schedule570	Ontario Regional Opportunities Investment Tax Credit	2025 and later	28671	476
schedule572	Ontario Made Manufacturing Investment Tax Credit	2025 and later	28671	294

Tax calculations

Tax calculations
Target	Title	Tax years	Input cells	Output cells
aoc	Acquisition of control	—	342	161
division_c	Division C taxable income	—	27595	85
filing_obligations	Filing obligations	—	28923	196
ab_at1_determination	Alberta AT1 filing requirement	—	8235	938
foreign_affiliate_analysis	Foreign affiliate analysis	—	290	346
part_i_tax	Part I tax	—	27595	12192
part_iv_overlap	Part IV and Part IV.1 overlap	—	288	57
sbd	Small business deduction	—	27595	169

Pools and continuity

Pools and continuity
Target	Title	Tax years	Input cells	Output cells
dividend_pool_status	Dividend pool status	—	28770	74
pool_tracking	Pool tracking	—	27699	234
reserve_continuity	Reserve continuity	—	288	72

Worksheets and diagnostics

Worksheets and diagnostics
Target	Title	Tax years	Input cells	Output cells
adjustment	Adjustment template	2011–2027	28	7
form_aggregates	Form aggregates	2011–2027	6	8
shareholder_loan	Shareholder loans	2011–2027	32	47
cross_schedule_tieout	Cross-schedule tie-out	2011–2027	219	63

Elections and rollovers

Elections and rollovers
Target	Title	Tax years	Input cells	Output cells
butterfly	Butterfly reorganization	—	32	57
capital-dividend-account	Capital dividend account election	—	46	69
debt-forgiveness	Debt forgiveness	—	64	69
gaar-screen	GAAR screen	—	9	27
mdr-screen	Mandatory disclosure screen	—	43	48
post-mortem	Post-mortem redemption	—	23	54
replacement-property	Replacement property deferral	—	35	51
section-22	Section 22 receivables election	—	10	38
section-51	Section 51 convertible property exchange	—	26	45
section-84-1	Section 84.1 surplus strip	—	45	47
section-85	Section 85 rollover election	—	73	133
section-85-partnership	Section 85(2) partnership rollover election	—	84	150
section-85-1	Section 85.1 share-for-share exchange	—	34	53
section-86	Section 86 reorganization of capital	—	20	49
section-87	Section 87 amalgamation	—	48	64
section-88	Section 88 wind-up and bump	—	38	56
section-97	Section 97 partnership transfer	—	61	79
section-107	Section 107 trust distribution to a capital beneficiary	—	45	53
section-132-2	Section 132.2 mutual fund qualifying exchange	—	51	85
section-212-1	Section 212.1 cross-border surplus strip	—	42	47